Tax Code Reference
Effective Rate: 0.75%
Washington
Property Tax Code
Revised Code of Washington — Title 84 (Property Taxes) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Washington.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
100% of true and fair value
Assessment Cycle
Annual
Appeal Deadline
July 1, or 30 days after the notice of value was mailed — whichever is later (County Board of Equalization)
Assessment System
Governing CodeRevised Code of Washington — Title 84 (Property Taxes)
Assessment AuthorityCounty Assessor
Assessment Ratio100% of true and fair value
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization / Washington State Board of Tax Appeals (BTA)
Appeal DeadlineJuly 1, or 30 days after the notice of value was mailed — whichever is later (County Board of Equalization)
Key Notes for Washington
Washington has no state income tax — property taxes are a major revenue source. The Senior/Disabled Exemption is income-based and can freeze the assessed value.
Hearing Types Available
1
County Board of Equalization2
Board of Tax Appeals3
Superior CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Denial of exemption