To the editor:
Re: An article in The South Whidbey Record (Dec. 17, 2008) headlined the assessor wanting to cut the timeline for appealing property values. I’d like to address this issue and clear up some misconceptions regarding its action.
There is a misunderstanding that a homeowner or taxpayer must submit evidence of estimated value within the appeal period. This is not the case.
The appeal process is comprised of two steps: The first step is filing a very simple petition form. The second step, which people can take later, is submitting evidence to support the appeal.
It is only the first form that must be filed within the filing time frame, and there are only a few pieces of information required: account number; name and address; a reason you believe the assessed valuation does not reflect the true and fair market value; and your estimate of value.
That’s it; sign the form and file with the board of equalization. As before, you will have seven business days prior to any scheduled hearing to file the second form, which means you could have several months to gather and document any evidence that supports your estimate of market value.
State law (RCW 84.40.038) mentions when property owners can petition the county board of equalization for a change in their assessed valuation. The petition must be filed with the board on or before July 1 of the assessment year, within 30 days after the Change of Values Notices are mailed, or within a time limit of up to 60 days adopted by the county legislative authority, whichever is later. If the latter occurs, it must be in affect for three years from date of adoption.
Up until three years ago, the time period for appealing property values had always been 30 days. In February 2006, the county adopted a 60-day appeal period in hopes of reducing the workload for the board of equalization by allowing more time for value issues to be resolved in the assessor’s office.
Since the adoption, the workload has not been reduced, but rather it has prolonged the time frame in which the board must be in session to hear the same number of appeals. It has also delayed the time that appraisers can return to field work.
As a side note, petitions must be made on forms prescribed or approved by the Department of Revenue. If they are not on the proper form, or not properly completed, the statute states that “they shall not be considered by the board.”
Again, by restoring a 30-day appeal period, we will provide more efficiency by helping the county to remain on the property tax schedule, thereby better serving our citizens.
Dave Mattens
Island County Assessor
