FAQs: Frequently Asked Questions

Yes. Property taxes may be paid online or by telephone with a credit card or debit card through Point & Pay. You will need your geo/parcel number or your property identification number (PID), tax payment amount, and your credit card. Point & Pay accepts Visa, MasterCard, Discover, and American Express.

In addition, we are now able to accept payments by E-checks.

If paying by telephone, call 1-844-534-9278. If paying online, go to our property search screen.

Point & Pay charges a nominal fee for this service. The E-check fee is lower than fees for credit and debit cards.

No. Individual tax bills and assessed values are not limited to a 1 percent increase or any other limitation. Taxing districts have a series of budget limitations, the 1 percent budget increase limit being one of them; however, these limitations are complicated with special levies, banked levy capacity, annexations, and type of taxing district.

Yes, the County Assessor does have the right to access your property in order to make an inspection for valuation pursuant to RCW 84.40.025 which reads as follows:

RCW 84.40.025
Access to property required.

For the purpose of assessment and valuation of all taxable property in each county, any real or personal property in each county shall be subject to visitation, investigation, examination, discovery, and listing at any reasonable time by the county assessor of the county or by any employee thereof designated for this purpose by the assessor.

In any case of refusal to such access, the assessor shall request assistance from the department of revenue which may invoke the power granted by chapter 84.08 RCW.

The only way to appeal an Assessor’s valuation of your property is by timely filing a completed appeal petition with the Pend Oreille County Board of Equalization. There is no fee charged for filing an appeal. The appeal petition form must be used. A letter or phone call is not acceptable as a substitute for the petition form. Please file two copies of the completed petition forms to the Board clerk. You must submit separate petitions for each parcel. Petition forms are available from: the Clerk of the Board, by phoning and requesting one at 509-447-2712 or emailing her at czieske [at] pendoreille.org; the Assessor’s Office at 509-447-4312; or, downloaded from our Forms page.

Address changes must be in writing and may be done by mail, fax, email or in person. Please include the property owners contact information and also the tax parcel numbers with the request.

State law requires that County Assessors value all taxable property at 100% of its true and fair market value in terms of money, according to the highest and best use of the property. All real and personal property is subject to tax. Recent sales of comparable property are used to help set values. 

You will usually receive a written decision within 3 weeks from the day of your hearing. The Board can raise, lower, or sustain the Assessor’s value.

Yes. Washington state law (RCW 84.56.020) does allow the Treasurer to accept partial payments.

Contact the Treasurer’s office and a duplicate statement can be mailed to you.

No. You may pay your first half taxes, with interest and penalty calculated on the full year’s taxes, through October 31.

Not necessarily, because a single property sale does not establish the market value of surrounding properties.

You may make your payment in person or mail your payment. An official Post Office postmark determines the payment for all mailed payments. If you are sending your payment by air express or similar service, the Treasurer’s Office will verify a “sent date” with the carrier in the event that it is necessary.

Yes. This program is administered by the Pend Oreille County Assessor’s office. All question or requests for information should be directed to the Assessor’s office at (509) 447-4312.

Documentary evidence (comparable sales, appraisals, estimates, photos, etc.) must be submitted to the Board in duplicate at least twenty-one (21) business days before the hearing.

Contact the Treasurer’s office with the correct address. We are now mailing tax statements to the property owner, so the owner is aware of the status of their taxes. We export the entire tax billing to mortgage companies and tax service companies. However, we do appreciate notification that a mortgage company no longer pays your taxes. It is the responsibility of the property owner to provide any change of taxpayer information to the Treasurer’s office. Do not assume that your mortgage company will provide this information to the Treasurer’s office on your behalf.

Yes, you may pay any delinquent year, with interest and penalty, without paying the current year.

Taxpayers are required to take the following actions at the time you pay the property tax in order to petition your case with the Superior Court: (1) present a separate written protest to the County Treasurer at the time of payment of the tax; and (2) list in writing all the reasons why you feel the tax is unlawful or unfair. You may also file a petition contesting your valuation with the County Board of Equalization. For additional information regarding appealing your property valuation to the Board of Equalization.

You should contact your county Assessor’s office to review your valuation anytime you have a question regarding your property value. You still need to preserve your appeal rights by timely filing your petition with the Board of Equalization. Property owners can often resolve disagreements at this level without continuing the appeal process. After a petition is filed, sometimes the Assessor will process a corrected valuation, which then withdraws the petition once signed by the Assessor and petitioner.

Pay your property taxes when they are due. It is important to pay your taxes by the deadline in order to avoid interest and penalties.

If you have questions, please contact the Pend Oreille County Board of Equalization at 509-447-2712.

We are open Monday through Friday from 8:30am – 4:00pm. Closed for lunch 12:30pm to 1:00pm. Please see the posted holiday schedule for days that we are closed.

The hearing is an informal review where property owners may represent themselves. Thirty (30) minutes is allocated for the hearing. You and Assessor’s representative will have the opportunity to give oral testimony and review your previously submitted arguments and evidence. Each party will have the opportunity to question and rebut the other party’s arguments and evidence. Typically, three Board members preside over the hearing. Please keep in mind that the Assessor, by law, is presumed to be correct. The burden of proof is on you to show that the assessed value is not correct by presenting clear, cogent and convincing evidence to support your estimate of market value.

Either the Petitioner or the Assessor may appeal the Board’s decision to the State Board of Tax Appeals. An appeal must be filed with the State Board within thirty (30) calendar days of the mailing date of the Board’s decision. The State Board of Tax Appeals has the authority to sustain, lower or raise the value. Pursuant to RCW 84-08-060, appeals to the board of tax appeals by any taxpayer or taxing unit concerning any action of the county Board of Equalization shall not raise the valuation of the property to an amount greater than the larger of either the valuation of the property by the county Assessor or the valuation of the property assigned by the county Board of Equalization.

If you did not receive a notice of change of value at least fifteen calendar days prior to the deadline for filing the petition for the current assessment year, and you can show proof that the value was actually changed, you may submit a sworn affidavit to the Clerk of the Board so stating. Keep in mind that the Assessor is obligated to send the notice to the taxpayer whose name and address appears on the assessment rolls. You are responsible for notifying the Assessor of any address changes and requests.

For the purposes of filing a complete appeal, as long as your petition includes sufficient information or statements to explain to the Board and the Assessor the reasons why you believe the Assessor’s determination is incorrect, it is not necessary to include all the evidence you intend to use at the filing time. It is recommended that you provide the evidence you will use as early as possible, but additional evidence must be submitted at least twenty-one (21) business days prior to your hearing. (WAC 458-14-056(5)).

Comparable properties do not have to exactly match your property. Look for sales that are most similar, note their differences, and identify superior and inferior property features. This comparison process should enable you to determine whether your property would sell for more than or less than the price paid for each selected sale, leading you to a market value estimate.

All information in boxes 1-5 must be completed (if applicable). The petition must be signed and dated. Without this information, your Petition for Review will not be considered complete.

• Section 1-Your account or parcel number appears on your determination notice, value change notice, and tax statement. If you are appealing multiple parcels, you must submit separate petitions for each parcel.
• Section 2-Owner, Self-explanatory.
• Section 3-You may appeal the assessed value of the property. The assessed value is based on the true and fair value of the property. Check the box if you are requesting the information the Assessor used to value the property.
• Section 4-Specific reasons. In Section 4, you must list the reasons why you believe the Assessed Value is incorrect. List the specific reasons for the appeal. Statements that indicate the assessor’s valuation is too high or the amount of tax is excessive are not sufficient (WAC 458-14-056(5)). The reasons must specifically indicate why you believe the assessed value does not represent the true and fair value of the property. Note any other issues you believe are relevant to the value of your property. To successfully appeal the Assessed Value of the property, you must show clear, cogent, and convincing evidence the value established by the Assessor is incorrect.
• Section 5-Indicate if you are acting under a written Power of Attorney.
• Sign and date the petition.
• Sections 6-10-Self-explanatory.
• Section 11-Additional information to support your estimate of value may be provided either with this petition or prior to twenty-one business days before the hearing. You must provide an original as well as a copy.

Property owners receive a notice of value when the department determines there has been a change in their property value. The notice shows previous and current year’s values. Current values are used to compute the following year’s taxes and include exemptions and deferrals on record.

The Board of Equalization is an impartial citizen board that hears property value disputes and determines assessed value. The board is located at the Old County Courthouse at 625 W 4th St in Newport. You can call them at (509) 447-2712 for additional information or to request forms.

Petitions and documentary evidence must be submitted in duplicate (or an original and photocopy) to the Clerk of the Board, Pend Oreille County BOE, PO Box 5018, 625 4^th Street, Newport, WA 99156.

Petitions must be received by the Board on or before July 1^st of the assessment year* or within 30 calendar days after the date of the value change notice from the Assessor. If submitted by mail, petitions must be postmarked by the post office no later than the filing deadline.

Example: Assessment year is 2020 for taxes payable in 2021 – the petition must be filed by July 1, 2020 to be considered timely. If a change of value notice is sent from the Assessor’s office, the deadline for filing an appeal would be 30 calendar days after the date on the value change notice.

*Assessment year is the year before the tax is due.

The amount of money that a willing and unobligated buyer is willing to pay a willing unobligated seller.

• Real Property (real estate) which is land, attached improvements (houses, garages, etc) and other improvements (park models mobile homes, garden/small sheds, etc) and improvements to the land (driveways, etc.)
• ​​​​​​​Personal Property means assets used in the operation of a business such as: machinery, equipment, signs, furniture, fixtures and supplies consumed in the operation of a commercial, industrial or agricultural enterprise. Privately owned vehicles, household goods, furniture and personal effects typically are not subject to property tax. Mobile homes are valued as personal property when they are located on leased land. Otherwise, they are valued as real property.

The issue before the Board is the market value of your property. You will need to furnish evidence that demonstrates that the Assessor’s valuation exceeds your property’s fair market value or undervalues it. Successful forms of evidence include: comparable sales and/or sales of the subject property; contractor estimates of costs to repair building or land defects; letters or documents from government agencies and/or experts regarding development limitations; deeds describing easements that impact value; independent appraisals; photographs of features or conditions that you believe diminish your property’s market value; and maps showing proximity to high traffic areas, access limitations, etc. When gathering evidence and formulating arguments, it is important to keep in mind that, by law, the Assessor is presumed to be correct. The burden of proof is on you to show that the Assessor’s determination is incorrect. Evidence must be “clear, cogent and convincing”. (WAC 458-14-046(4))

Tax bill are mailed annually, generally within the month of February. However, tax bills may be sent later than February if there is a delay in receiving the tax rolls from the County Assessor.

First half taxes or full payment are due April 30. Second half taxes are due October 31. If the due date falls on a weekend, the payments will be accepted the next business day. Please note, state law considers the full amount payable in April, but allows for two installments unless the tax is under $50. If the first installment is not made, interest and penalty will accumulate on the entire amount of tax.

Petitions must be filed with the BOE within 30 days after your notice of value was mailed. To protect your right to appeal, we recommend you file a petition while working with a county appraiser.

The Assessor will send you a notice when the assessed value of your property changes. After determining the value, if the value is changed, the Assessor mails the taxpayer a “Change of Value Notice.” The notice will show the assessed value of land and improvements, which is the value the Treasurer will use when calculating the taxes.

The Board schedules hearings on a first come, first served basis. Accordingly, the scheduling of your hearing will depend on the volume of appeals and the timing of your petition filing. You will be notified by mail of your hearing date approximately 2 to 4 weeks in advance.

If you disagree with the value placed on your property, you can file an appeal with the Pend Oreille County Board of Equalization at (509) 447-2712. Property owners are encouraged to talk with a county appraiser to verify that our assessment records are accurate. Errors may be corrected without a hearing.

A property owner of “Taxpayer” may appeal. Taxpayer means the person or entity whose name and address appears on the assessment rolls, or their duly authorized agent. The appeal is filed with the Board of Equalization of the county in which the property is located.

The Treasurer’s office may have an incorrect mailing address or we may be holding the statement for an adjustment from the Assessor’s office that needs to be completed prior to mailing (i.e. senior or disability exemptions).

Contact the Treasurer’s office to verify your information if you have not received your statement by mid-March.