Washington Appeals Board Sets Aside County Board’s Seattle Bar Property Tax Valuation

The Washington Board of Tax Appeals (BTA) set aside the County Board of Equalization’s (County Board) property tax valuation of a Seattle bar. The County Board sustained the assessor’s valuation. The taxpayer appealed to the BTA seeking a reduced value contending the assessment failed to account for an easement, while the assessor asked the BTA to sustain the assessed value. The BTA found that the taxpayer failed to meet the burden of proof for a reduction in value based upon the easement. However, the BTA reduced the assessed valuation by $125,000 based upon the evidence presented. [Stoner v. Wilson, Wash. ...