Sales of the subject property and/or comparable properties are the foundation of our state's market value standard. Accordingly, comparable sales typically provide the best indicators of market value [RCW 84.40.030]. This is particularly true for residential properties. The best comparables are sales located in your neighborhood, with similar land and improvement features, which sold close to the valuation date at issue (before and not after). The Assessor's website, realtors, and title companies may be resources. A typical comparison or appraisal will have three or more comparable sales.