In recent weeks we’ve dedicated this column to information about property taxes from Grays Harbor County Assessor Paul Easter.

Today with Paul’s help we’ll talk about what you should do if you disagree with the assessed value of your home.

As Benjamin Franklin said, "In this world nothing can be said to be certain, except death and taxes."

So remember, even if you’re surprised at how high your property tax bill is, that’s how your government raises money for things like roads, emergency services, schools and libraries. While all districts have regular taxes that your city, county or state representatives determine, some of the taxing districts have special taxes – ones that you got to vote on.

So, when it comes to property taxes, you can always talk to the Assessor’s Office about how much your home is appraised for. But remember, they’re not the ones who determine the revenue needs, that’s between you and your numerous elected officials. Remember I-695?

In fact, Paul said often people go through the property tax appeal process to protest taxes.

"But that’s not an effective protest," Paul said. "By filing an appeal form, the people they want to complain to never see it. Their time would be better spent calling the legislators to complain."

But, if your "beef" isn’t with the tax rate, but with how much the County Assessor’s Office says your home is worth on the open market – which is a big factor in how much you pay in taxes – we can help you today.

If you think your assessed value is too high, we suggest you make your first stop at the County Assessor’s Office. The office is located on the second floor of the County Courthouse annex. They can be reached by phone at 249-4121.

Since 1983 Paul Easter has served as the County Assessor. He’s well known for making himself and his staff accessible. They are also eager to answer questions, willing to help fill out forms and more than happy to correct mistakes.

"Often when people come in, we just show them what homes are selling for in their neighborhood. Sometimes people are very surprised," Paul said.

However, other times citizens do successfully provide information that makes the assessed value of their home go down.

Paul said you are always welcome to get a copy of your property’s appraisal including the information from the homes that they compared yours to in the market survey.

Determining the assessed value of your home has everything to do with what homes like yours are currently selling for. The location, age, square footage and conditions are all considered and then compared to recent "arm’s length" sales of similar properties.

Maybe you know something about your home that you think greatly decreases its value. It’s possible that could make all the difference in its assessed value. However, sometimes the assessor has already taken into account those things such as your home’s termite infestation, flooding in the basement or living near a noisy train.

It’s also possible the assessors don’t know these things or that your house was vandalized recently, has an unsteady foundation, dry rot or fire damage inside. You’ll never know if they know unless you ask.

But let’s say you’re not satisfied with the answer you receive at the County Assessor’s Office. Perhaps you feel the examples they gave you of recent sales aren’t similar enough to your home and therefore don’t truly reflect its value.

You can pick up literature at the County Assessor’s Office that will explain how to appeal your property tax valuation to the County Board of Equalization, a three-person board selected by the County Commissioners.

If you know you want to appeal, you can get the actual appeal petition form from the Assessor’s Office as well. Or, you can ask the Assessor’s Office to mail the information to you.

Out of the 15,000 to 18,000 homes and properties in Grays Harbor that are assessed each year, about 75 to 100 people go through the appeal process.

The deadline for filing an appeal is July 1 of the assessment year or within 30 days of when the "Change in Value Notice" was mailed by the Assessor’s Office, whichever is later.

The Assessor’s Office sends out a Change in Value Notice when the appraised value of your property changes. As we’ve mentioned, the assessor is required to determine the value of your property at least once every four years.

A complete petition must include the following:

• The parcel number of the property
• The assessor’s determination of value
• Your estimate of value
• Specific reasons why you believe the assessor’s valuation is incorrect. (By state law, the Board of Equalization cannot consider things unrelated to the market value. That includes the amount of tax, the assessed value of other properties, the percentage in which the assessment increased, and personal hardship.)
• Comparable sales or other supporting evidence that you wish to include
• An indication if you intend to submit additional evidence before the hearing. Additional information must be provided at least seven business days before the hearing.

One effective thing to prove your point, Paul said, is to have a contractor’s estimate of how much it would cost to repair the problem.

The County Board of Equalization will set a hearing after receiving your appeal.

At the hearing, you and the assessor will each have the opportunity to give oral testimony and written evidence to support the value. You can ask each other questions and rebut evidence.

In a fairly informal setting, the hearing is designed to allow property owners to represent themselves without an attorney. However, remember that by law the assessor is presumed to be right. So you must show why the assessed value is not correct.

The Board of Equalization will send you a written decision within 60 days of the hearing. The Board can raise, lower or sustain the assessor’s value on your property.

Paul reiterated that folks with any question about the assessed value of their home or property should give him a call.

Many of the people who come to his office have the matter resolved with no need to go to a hearing.

"We want to be taxpayer friendly and fair," he said, adding, "we’re not paid on a commission!"