Board Of Equalization
Yakima County Board of Equalization is an independent board of Commissioner Appointed members created to hear property tax appeals on Assessor's determination of assessed valuations and to equalize property. The Board was established by RCW 84.48 and is a quasi-judicial body governed by the Washington State Department of Revenue.
The Yakima County Board of Equalization, consisting of five citizen volunteers, provides taxpayers with the opportunity to appeal property assessments. The Current Board is made up of three members and two alternate members, who serve three-year terms. Members should have some knowledge of property values, and may not be an elected official or employed by an elected official.
Board of Equalization appeal forms may be obtained from the Clerk of the Board. Request a form be mail by contacting the Clerk at (509) 574-1500. Voicemail is available twenty-four hours, seven days a week. Leave your name, telephone number, and mailing address. Or request by E-mail for forms to be mailed. Forms will be mailed the next business day. In addition, the form is available for download below:
Appeals must be filed with the Board of Equalization by the filing deadline, July 1, of the Assessment year or within 60 days of the date of the Assessor's Notice of Value.
For additional information, please see the Washington State Department of Revenue Property Tax Information
Mail completed forms and information to:
If you feel the assessment of your property is not correct you may appeal the value of your property to the Board of Equalization. The following information is to assist you in this process.
LISTING COMPARABLE SALES
BUILDING, CROP, ETC
OTHER SUPPORTING EVIDENCE TO INCLUDE:
INCOME AND EXPENSE INFORMATION
If your appeal is on a Commercial or Industrial property, you must submit at least three (3) years of income and expense information along with your appeal. Both the Board of Equalization and the Assessorís office realize the sensitivity of this information. Both RCW 84.08.210 and 84.40.020 protect the privacy of this information from disclosure or public inspection. You can be assured that this information will be held in strict confidence.
REDUCTIONS, EXEMPTIONS, DEFERRALS
If your property is damaged or destroyed, you may be eligible for a reduced assessed value for taxes payable in the following year. Destroyed Property forms are available from the Department of Property Assessments.
If you have agricultural, open space, or timberlands, you may apply for classification under the Current Use/ Open Space program. A current use assessment generally - means a reduced assessed value on land value for the duration of the classification. Please be advised, there are additional tax, penalties, and interest charges for removal from this classification. Contact the Assessorís Office for information and application forms. The application must be made by December 31st for classification in the following assessment year.
If you improve your single-family residence by remodeling or adding new rooms, you may apply for a three-year exemption from taxes on the value of the physical improvements. Physical improvements do not include normal maintenance items. An application for the exemption must be filed with the Assessor prior to completion of the project.
SENIOR CITIZEN/DISPABLED PERSONS EXEMPTION PROGRAM
If you are a senior citizen or disabled person you may qualify for property tax relief. To be eligible for the Property Tax Exemption program, you must:
Your household income determines the amount of exemption from regular property taxes or excess levies.
Senior citizens and disabled persons who apply for qualification for this property tax exemption program, must provide verification and proof of income to the Assessorís office.
PROPERTY TAX DEFERRAL PROGRAM
If you are a senior citizen at least 60 years of age, or a person retired because of disabilities and have qualified for a senior/disabled exemption and your income is below $40,000, you may defer property taxes and special assessments to a total amount equal to 80% of the equity in your home. Unlike the senior citizens and disabled persons exemption program, deferred taxes are a lien on the property. This lien becomes payable, together with interest, upon sale or transfer of the property.
Your family automobile, household goods, personal effects, and home furnishings are not subject to property tax. However, personal property tax may be due if these items are used in a business. Churches, government units, and many nonprofit agencies do not pay property tax when the property is used for a tax-exempt purpose. The Department of Revenue determines which properties are entitled to the exemption based on laws enacted by the Legislature.
PROPERTY TAX RATES DIFFER
The amount of property tax due on comparable properties may be different throughout a county. Such differences can be due to multiple factors:
PROPERTY TAX LIMITATIONS
There are two restrictions or limits that affect how high property tax rates can go ó the one percent (1%) constitutional limit and the levy limit. These are limits on the amount of tax collected, not on the assessed value of your property. The Department of Property Assessments compiles the taxing district budget request and applies it to the total assessed value within the taxing district; taking into account the State limitations to set the levy rate. Rates are expressed in dollars per every thousand dollars of assessed value.
THE ONE PERCENT CONSTITUTIONAL LIMIT
Washington Stateís Constitution limits the regular (non- voted) combined property tax rate applied to an individuals property to one percent (1 %) ($10.00 per $1,000) of market valuation. Voters may vote for special levies that are added to this figure. Special levies for schools are a common example.
THE LEVY LIMIT
The Levy Limit applies to a taxing districtís budget and not to increases in the assessed value of individual properties. Since 2001, taxing districts may collect a one percent (1%) increase in their regular, non-voted levy over the highest lawful levy amount from the previous year. The governing board of the district must pass a resolution authorizing this increase. New construction, annexations, and excess levies approved by the voters are not included in the levy limit. Therefore, a taxing districtís actual revenue Increase may be greater than one percent (1 %)
Contact any of the Commissioners by e-mailing email@example.com