What is meant by the valuation date?

According to state law, the Assessor must base assessed valuations as of Jan. 1 of each assessment year. For example, if you are appealing a 2023 assessment year valuation, for taxes payable in 2024, the assessment date is Jan. 1, 2023. From a market value standpoint, the board gives sales occurring closest to this date the most weight (WAC 458-14-087(3)).

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1. What type of appeals may be brought before the board?
2. How do I appeal?
3. When must I appeal?
4. What information is required to file an appeal?
5. What types of evidence should I provide?
6. Why should I include comparable sales and how do I find them?
7. What is meant by the valuation date?
8. What if there are no sales comparable to my property?
9. What if I don't have time to gather all the evidence by the petition deadline?
10. When will I have a hearing?
11. What can I expect at the hearing?
12. May I submit additional information at the hearing?
13. When will I receive a decision?
14. What if I am not satisfied with the Board's decision?
15. What if my taxes are due before I have a hearing or receive a decision?
16. If the board decreases the value of my property, how will that affect my taxes?