SB 6077

S-3833.1
  SENATE BILL 6077
State of Washington       69th Legislature       2026 Regular Session
By Senator Slatter
1      AN ACT Relating to Washington's property assessment appeal
2  procedures; amending RCW 84.48.150; and creating a new section.
3  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
4     Sec. 1. RCW 84.48.150 and 2018 c 24 s 1 are each amended to read
5 as follows:
6     (1) The assessor must, upon the request of any taxpayer who
7 petitions the board of equalization for review of a tax claim or
8 valuation dispute, make available to said taxpayer a compilation of
9 comparable sales utilized by the assessor in establishing such
10 taxpayer's property valuation. If valuation criteria other than
11 comparable sales were used, the assessor must furnish the taxpayer
12 with such other factors and the addresses of such other property used
13 in making the determination of value.
14     (2) The assessor must within sixty days of such request but at
15 least ((twenty-one)) 28 business days, excluding legal holidays,
16 prior to such taxpayer's appearance before the board of equalization
17 make available to the taxpayer the valuation criteria and/or
18 comparable sales that may not be subsequently changed by the assessor
19 unless the assessor has found new evidence supporting the assessor's
20 valuation, in which situation the assessor must provide such
21 additional evidence to the taxpayer and the board of equalization at
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1 least ((twenty-one)) 28 business days prior to the hearing at the
2 board of equalization. A taxpayer who lists comparable sales on a
3 notice of appeal may not subsequently change such sales unless the
4 taxpayer has found new evidence supporting the taxpayer's proposed
5 valuation in which case the taxpayer must provide such additional
6 evidence to the assessor and board of equalization at least twenty-
7 one business days, excluding legal holidays, prior to the hearing. If
8 either the assessor or taxpayer does not meet the requirements of
9 this section the board of equalization may continue the hearing to
10 provide the parties an opportunity to review all evidence or, upon
11 objection, refuse to consider sales not submitted in a timely manner.
12     NEW SECTION. Sec. 2.    This act applies to appeal petitions filed
13 on or after July 1, 2026.
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