1. Property Tax Appeals in Washington State
Harley H. Hoppe & Associates, Inc. Property Tax Appeal Specialist Amy Hoppe
Property Tax Appeals in Washington State
12321 NE 10th Place, #102
Bellevue, WA 98005 or

2. Presentation Introduction:Founder, Harley H. Hoppe
Business Began in 1984
Residential, Commercial, Personal Property Appeals
Current Focus

3. Assessed Value 100% of Market Value January 1st of Each Year
New Construction July 31st
Partial Completion

4. Property Tax Appeal Facts
Assessor's original valuation is deemed to be correct.
Property owner has the burden of proof by providing clear, cogent and convincing evidence.
County Board can raise the assessed value if deemed below market and/or Assessor request the value be increased via an appeal.
State Board may not raise the value above the original assessed value or the County Board value.
County Board members are elected by the County Executive
State Board members are elected by the Governor.
County Board will reduce approximately half of the appeals heard.
State Board will reduce less than 20% of the appeals heard.
Other avenues of appeal: file suit with the County
Property Tax Appeal Facts

5. Misconceptions of Appealing
Filing an appeal because your neighbor's taxes are less than yours.
Not filing an appeal because you believe a higher assessed value will increase the value of your property
Having a successful appeal will carry forward to the next revalue
Your property taxes have increased more than the 1% limit

6. Appeal Evidence Comparable Sales Recent Purchase Deferred Maintenance
Appraisal
Negative Features

7. Property Tax Appeal Process
County Board 
     Larger Counties vs. Smaller Counties
    One year from filing date
    Need to provide documentation 21 business days before the hearing date.  
     Difference With Larger Counties: documentation
     Manifest Error (difference between Counties)
     Constructive Fraud: value 100% of market value
     Sale Price $800,000 vs. Assessment $1,600,000
State Board
     Informal Vs. Formal
     Up to 3 years after filing
     Exception
Property Tax Appeal Process

8. Market Value of a Property
Assessed Value
Appraisal
January 1st of each year
100% of Market Value
Generally Assessor appraiser has not visited the home
Only adjust comparable sales for time
Mass appraisal, *unless appealed
Flexible
100% of Market Value
Most always have visited the home
Make adjustment for differences
Individual appraisal

9. Unique Property Situations
Normandy Park Waterfront home
Madison Park Waterfront home with adjacent public park
520 Bridge Addition vs. Viaduct
Petrified Wood
Waterfront Property without a view
Chicken Farm

10. Other Tax Relief Options
Senior Citizen/Disabled Exemption
Senior Citizen/Disabled Property Tax Deferral
Home Improvement Exemption
Historic Property Exemption
Manifest Error / Refund