Form Boe 64 0075 1 – Fill Out and Use This PDF

TAXPAYER PETITION TO

THE SPOKANE COUNTY BOARD OF EQUALIZATION

REVIEW OF REAL PROPERTY VALUATION DETERMINATION

This petition must be filed or postmarked by July 1 of the current assessment year or 30 days after the date of mailing of the change of value or other determination notice. If filing after July 1, a copy of the assessor’s assessed valuation notice must be attached to this petition.

The undersigned petitions the Board of Equalization to change the valuation of the property described below as shown on

the Assessment Roll for for taxes payable in to the amount shown in Item No. 3(b) on this form. PLEASE COMPLETE ALL ITEMS (Please Print)

One Petition Form must be filed for each Parcel.

1.Account/Parcel Number: _______________________________________________________

2.Owner: ______________________________________________________________________

Mailing Address for All Correspondence Relating to Appeal

Street Address: ________________________________________________________________

City, State, Zip Code: ___________________________________________________________

May we contact you by email?

Yes

No

E-mail address:

Daytime Phone No:

Fax No:

Name of Petitioner or Authorized Agent:

3. (a) Assessor’s determination of true and fair value:

(b) Your estimate of true and fair value:

Land

$

Land

$

Improvement/Bldgs. $

....Improvement/Bldgs

$

TOTAL

$

......................TOTAL

$

Date the Assessor’s “Change of Value Notice” or other determination notice was mailed:

I request the information the Assessor used in valuing my property.

Yes

No

4.Specific reasons why you believe the assessor’s value does not reflect the true and fair market value.

NOTE: Under Washington law, you must prove that the assessor’s value is not the true and fair market value (RCW 84.40.0301). Assessments of other properties, the percentage of assessment increase, personal hardship, the amount of tax, and other matters unrelated to the market value are not relevant or sufficient evidence to prove market value. If this petition concerns income property, please attach a statement of income and expenses for the past two years and copies of leases or rental agreements.

Other issues relevant to your case.

5.Power of Attorney: If power of attorney has been given, the taxpayer must so indicate by signing the statement below or attaching a signed power of attorney. The person whose name appears as authorized agent has full authority to act on my behalf on all matter pertaining to this appeal.

Signature of Petitioner (Taxpayer)

I hereby certify I have read this Petition and that it is true and correct to the best of my knowledge.

Signed this		day of		,		(year). ___________________________________________
BOE 64 0075-1 (06/18/07)						Signature of Taxpayer or Agent

6.The property which is the subject of this petition is (check all which apply):

		Farm/Agricultural Land			Residential Building
		Residential Land			Commercial Building
		Commercial Land			Industrial Building
		Industrial Land			Mobile Home
		Designated Forest Land			Other
		Open Space/Current Use Land

7.General description of property:

a.Address/location:

b.Lot size (acres):

c.Zoning or permitted use:

d.Description of building:

e. View?

Yes

No

f. Waterfront?

Yes

No

8.

Purchase price of property:

(If purchased within last 5 years)

Date of purchase:

Yes

No

Cost $

9.

Remodeled or improved since purchase?

Yes

No

10.

Has the property been appraised by other than the County Assessor?

If yes, appraisal date:

By whom?

Appraised value: $

Purpose of appraisal:

Please complete all of the above items (if applicable). Information in boxes 1 – 5 must be provided to be considered a complete petition.

You may submit additional information, either with this Petition or prior to seven business days before the hearing, to support your claim. The area below may be used for this purpose.

11.Check the following statement that applies.

I intend to submit additional documentary evidence to the Board of Equalization and the assessor no later than seven business days prior to my scheduled hearing.

My petition is complete. I have provided all the documentary evidence that I intend to submit and I request a hearing before the Board of Equalization as soon as possible.

DOCUMENTARY EVIDENCE WORKSHEET

Most recent sales of comparable property:
Parcel No.	| Address	| Land Size(SF) | House Type	| Sale Price	| Date of Sale

a.

b.

c.

d.

Information regarding sales of comparable properties may be obtained through personal research, local realtors, appraisers, or at the county assessor’s office.

For tax assistance, visit http://dor.wa.gov/content/FindTaxesAndRates/PropertyTax/Default.aspx or call (360) 570-5900. To inquire about the availability of this document in an alternate format for the visually impaired, please call (360) 705-6715. Teletype (TTY) users may call (800) 451-7985.

BOE 64 0075-1 (06/18/07)

Instructions For Petition to the County Board of Equalization

for Review of Real Property Valuation Determination

REV 64 0075-2 (06/18/07)