Dear Property Owner,

The first step in appealing your property assessment should be to visit or call the County Assessor's Office at 509-545-3506, located at the Franklin County Courthouse, 1016 North 4th Avenue, (basement floor, room A104), Pasco, Washington, and review your appraisal, to verify that square footage, number of bedrooms, type of heat, etc., are correct. You may ask the appraiser to review sale prices of similar properties. You may ask the appraiser to visit your property in person. If an error has been made, the appraiser may make a change in value.

If you are unable to complete the first step or cannot reach an agreement with the appraiser, you may appeal to the Franklin County Board of Equalization by filing a taxpayer petition.

To file a petition (according to RCW 84.40.038 and WAC 458-14-056)

you must submit the petition and documentary evidence to the Board of Equalization.

Petitions must be filed according to the deadlines:

• The appeal (petition form) must be mailed within 30 days of the mailing of the change of value notice from the Assessor, or by July 1st of the assessment year, whichever is later.
• If the last day to file falls on a weekend or holiday, the deadline for filing is the next business day. A petition filed by mail shall be postmarked no later than the filing deadline. Example: If the 30-day deadline for filing falls on Sunday, September 25, the deadline for filing will be Monday, September 26.

If you plan to submit documentary evidence (appraisals, maps, pictures, letters) which support your estimate of value, the Board will require you to do this twenty-one (21) days before the scheduled hearing date.

The Board of Equalization must presume that the Assessor's determination of value for your property is correct. To contest the value, the burden of proof is on the taxpayer. According to WAC 458-14-046, the taxpayer must provide clear, cogent and convincing evidence that shows the valuation is erroneous. To protect your appeal rights for the current assessment year, however, you must file a protective appeal with the Board of Equalization within the deadlines listed.

Petition Form

Taxpayer Petition to the Franklin County Board of Equalization for Review of Real Property Valuation Determination (each parcel of property needs a separate Petition Form) and Instruction Sheet.

View the Board of Equalization Petition Fillable Form (DOC).

View the Board of Equalization Petition Form (PDF).

Information Brochure from the Department of Revenue

Appealing Your Property Tax Valuation to the County Board of Equalization.

View the Property Tax Special Notice (PDF).

View the Department of Revenue Information Brochure (PDF).

Other Forms & Publications

• Department of Revenue Property Tax Forms
• Department of Revenue Search all forms

More Information

You may request paper form(s) by mail by calling the Board of Equalization office or the Assessor's Office.

If you need further assistance, please call 509-546-3351 on weekdays from 8:30 am to 5 pm

Sincerely,
Clerk, Franklin County Board of Equalization