Thurston Property Tax: 2026 Rates, Calculator & Appeals

Thurston Property Tax rates for 2026 shape both homeowner budgets and commercial planning, with residential property tax rates Thurston County set at a level that reflects recent revaluation data. Homeowners can verify exact amounts using the property tax calculator Washington linked on the assessor site, while the Thurston County tax rates 2026 table clarifies each parcel’s share. The Thurston County assessor office contact information—phone (360) 867-2200, email asrinfo@co.thurston.wa.us, and the online parcel search—offers direct answers for billing questions and eligibility for property tax exemptions for seniors Thurston. Staying ahead of the property tax payment deadlines Washington prevents penalties and ensures smooth financial management.

Thurston Property Tax appeals follow a clear timeline, and the how to appeal a property assessment Thurston guide walks taxpayers through each step from notice receipt to hearing request. Owners of rental properties or commercial real estate benefit from checking the commercial real estate tax Thurston WA schedule, while the property tax refund process Thurston outlines required documentation for overpayments. Access to the tax collector office Thurston County, the property tax bill sample Thurston WA, and the GIS tax map helps verify assessed values and spot potential errors. Knowledge of property tax relief programs WA, including veteran credits and senior exemptions, empowers residents to lower their annual obligations.

Search Thurston County Property Tax

Looking up Thurston Property Tax records starts with the Thurston County Assessor parcel search portal, which gives direct access to property values, tax history, and billing details. The official lookup page is found at https://www.thurstoncountywa.gov/departments/assessor/a-parcel-search. Taxpayers, real estate buyers, and property owners can use this free tool without creating an account.

Step-by-Step Parcel Search Method

1. Open the official parcel search page at the link above using a current web browser such as Chrome, Edge, or Firefox.
2. Choose a search method: parcel number, property address, or owner name.
3. Type the requested details into the search bar and press enter or click the search button.
4. Select the matching parcel from the list of results displayed on the screen.
5. View the property record page, which shows assessed value, tax year, levy amounts, and payment status.
6. Print or save the record for future reference using the browser print or download option.

Information Found in Search Results

• Parcel number and legal description
• Current assessed value and land improvement breakdown
• Tax year status showing paid or unpaid amounts
• Levy code showing the tax district combination
• Owner name and mailing address on file
• Property tax history for previous billing cycles

Thurston Property Tax Rate Structure

Thurston Property Tax rates combine several local levies into one bill collected each year. Washington State limits the total combined rate through constitutional and statutory caps, and Thurston County publishes the full rate breakdown by district on the assessor site. The total rate depends on where a property sits, since cities, fire districts, school districts, and library districts each add their own portion.

Main Components of a Thurston Tax Bill

• State school levy supporting K-12 public education funding
• County general fund levy for local government services
• City or town levy for municipal services if the property is inside city limits
• Fire district levy for emergency services protection
• Library district levy for public library operations
• School district enrichment and capital project levies

Sample Levy Combination by Area Type

Exact figures for each parcel appear on the property record page accessed through the parcel search portal. Rate changes happen yearly based on voter-approved levies and state-set limits.

How Assessed Value Affects the Tax Bill

Thurston Property Tax bills start with the assessed value placed on each parcel by the Thurston County Assessor. Washington law requires physical inspection of all property at least once every six years, and Thurston County follows an annual revaluation cycle for the most current market picture. A higher assessed value leads to a higher tax bill unless the levy rate drops to offset the change.

Methods Used to Determine Assessed Value

• Sales comparison approach using recent similar property sales in the same area
• Cost approach estimating land value plus replacement cost of improvements minus depreciation
• Income approach applied to rental and commercial real estate based on net rental income
• Physical inspection of property features, condition, and any new construction since the last cycle

Factors That Lower Assessed Value

• Property damage from fire, flood, or storm documented through the assessor office
• Removal of structures such as a torn-down garage or shed
• Land classified as open space, timber, or agricultural with current use application approval
• Senior citizen exemption or veteran exemption filed and approved by the assessor

Reading a Thurston County Tax Bill

A Thurston Property Tax bill contains specific sections that show how the total amount was calculated. Taxpayers can request a bill sample from the Thurston County Assessor office to see the exact layout of fields, line items, and payment instructions. Reviewing each line helps spot errors before the payment deadline passes.

Key Sections on the Bill

• Parcel number linking the bill to the official property record
• Tax year showing the billing cycle the payment applies to
• Assessed value broken into land value and improvement value
• Levy rate per $1,000 of assessed value for each taxing district
• Calculated tax amount showing the total due for the year
• Delinquent date showing when interest and penalties begin to accrue
• Payment instructions listing accepted methods and where to mail payment

Common Billing Codes on Thurston Tax Statements

Thurston County Assessor Office Functions

The Thurston County Assessor handles property valuation, exemption administration, and parcel records maintenance. The office serves the public through in-person visits, phone support, and the online parcel search portal. Taxpayers can confirm records, file exemption applications, or request property data directly from this department.

Services Provided by the Assessor

• Annual valuation of all real property within the county
• Processing of senior, veteran, and disability exemption applications
• Maintenance of parcel maps and ownership records
• Administration of current use programs for farm, timber, and open space land
• Issuance of property tax statements and supplemental tax bills
• Support for the property tax appeal process through record review

Office Location and Contact Information

• Department: Thurston County Assessor
• Address: 3000 Pacific Ave SE, Olympia, WA 98501
• Phone: (360) 867-2200
• Email: asrinfo@co.thurston.wa.us
• Website: https://www.thurstoncountywa.gov/departments/assessor

Thurston County Auditor Recording Services

The Thurston County Auditor maintains official records of property ownership, liens, and recorded documents. Deeds, mortgages, and other documents affecting title are recorded with this office. Property buyers and title companies rely on these records to confirm ownership and check for encumbrances on real estate.

Types of Records Held by the Auditor

• Warranty deeds and quitclaim deeds transferring property ownership
• Mortgage documents and releases of lien
• Liens from contractors, the IRS, or other government agencies
• Plats and surveys of subdivisions filed for public record
• Marriage records and other official filings maintained by the office

Auditor Contact and Search Access

• Department: Thurston County Auditor
• Address: 3000 Pacific Ave SE, Olympia, WA 98501
• Mailing Address: 3000 Pacific Avenue SE, Attn: Copy Request, Olympia, WA 98501
• Phone: (360) 786-5405
• Email: tcauditor@co.thurston.wa.us
• Search Portal: https://www.thurstoncountywa.gov/departments/auditor/recording-services/look-property-records

Property Tax Exemptions for Seniors in Thurston County

Thurston Property Tax bills can drop significantly for qualifying seniors through a state-funded exemption program. The senior exemption freezes a portion of the assessed value, limiting yearly tax growth regardless of market changes. Eligibility requires age, income, and occupancy conditions verified by the assessor office.

Senior Exemption Eligibility Conditions

• Age 61 or older at the time of application
• Owned the home in Washington State for at least five years
• Primary residence with the owner living on the property
• Combined household income below the annual limit set by the state
• No transfer of property to a trust or family member that disqualifies the owner

Exemption and Relief Programs in Thurston County

Application forms are available at the assessor office and on the official county website. Renewals may be required for programs tied to current income.

Veteran Property Tax Credit in Washington

Thurston Property Tax bills qualify for a veteran reduction when the applicant meets state and federal service requirements. The program honors those who served in the armed forces with a percentage-based reduction on the taxable portion of the bill. Disabled veterans receive a larger benefit tied to the disability rating.

Veteran Credit Levels and Conditions

• Basic veteran credit for those who served during qualifying wartime periods
• Increased credit percentage for veterans with service-connected disabilities
• Full property tax exemption available for veterans with 100 percent disability rating
• Surviving spouse benefit continues the exemption after the veteran passes
• DD-214 discharge papers required as proof of service during application

How to Appeal a Property Assessment in Thurston County

Thurston Property Tax bills can be challenged when the assessed value appears higher than market value or when factual errors exist on the record. The appeal process starts with a review request to the assessor office and may proceed to the County Board of Equalization if not resolved. Deadlines apply, so prompt action protects the right to a hearing.

Grounds for Filing an Appeal

• Assessed value exceeds the fair market value of the property
• Factual errors exist in lot size, square footage, or property features
• Comparable sales used in the valuation are not similar to the subject property
• Property condition issues were not considered during the inspection
• Equalization concerns where similar properties carry lower assessed values

Property Tax Appeal Timeline

Property Tax Payment Deadlines in Washington

Thurston Property Tax payments follow a fixed annual schedule set by Washington State law. Missing the deadline triggers interest charges and collection costs that grow the total amount owed. Paying on time keeps the bill at the original amount and protects the property from tax lien action.

Annual Payment Schedule

• First half payment due by April 30 each year
• Second half payment due by October 31 each year
• Full year payment option available with payment due by April 30
• Postmark accepted as date of payment when mailing
• Online payment processed on the date submitted, not the date funds clear

Payment Methods and Options

Property Tax Delinquency and Foreclosure Rules

Thurston Property Tax bills that remain unpaid three years after the original due date trigger foreclosure action by the county. The process follows Washington State law and includes public notice, a public auction, and transfer of the property deed. Avoiding delinquency protects the owner from losing the property.

Stages of Delinquency and Collection

• Interest and penalties start accruing the day after the due date
• Tax lien filed against the property after one year of nonpayment
• Public notice of pending foreclosure published in the local newspaper
• Notice mailed to the property owner of record at least 30 days before sale
• Public auction held at the county courthouse steps on a scheduled date
• Winning bidder receives a tax title after the redemption period passes

Redemption Rights for Delinquent Owners

• Owner may pay all back taxes, interest, and penalties to stop foreclosure
• Redemption period extends until the county sells the tax title
• Attorney fees and costs added to the total amount during collection
• Bankruptcy filing can temporarily pause collection action
• Military service members receive added protection under federal law

Property Tax Refund Process for Overpayments

Thurston Property Tax refunds become available when an overpayment, exemption, or successful appeal results in a credit on the account. The process requires a formal claim filed with the county. Refunds can be issued as a check, applied to a future bill, or returned through electronic deposit depending on the situation.

Common Reasons for a Refund

• Successful appeal reduced the assessed value for the tax year
• Senior or veteran exemption was approved after the bill was issued
• Payment was made on a property no longer owned by the payer
• Duplicate payment was submitted for the same tax year
• Levy error created a calculation mistake on the original bill

Refund Claim Procedure

1. Contact the assessor office to confirm the overpayment or credit amount on file.
2. Request a refund claim form from the county treasurer or auditor office.
3. Complete the form with parcel number, owner details, and refund amount.
4. Attach supporting documents such as the original tax statement and proof of payment.
5. Submit the claim by mail or in person to the address on the form.
6. Wait for processing time, which may take 30 to 60 days from submission.

Rental and Commercial Real Estate Tax Considerations

Thurston Property Tax bills for rental and commercial real estate use the income approach to valuation. Net rental income, vacancy rates, and operating expenses all factor into the assessed value. Owners of income-producing property benefit from reviewing income statements and expense records when preparing for appeals or exemption claims.

Differences Between Residential and Commercial Valuation

• Commercial parcels use income capitalization formulas in addition to sales data
• Multi-family rentals with five or more units are classified as commercial
• Vacancy and credit loss rates apply to the income calculation
• Operating expense ratios factor into the net income used for valuation
• Market rent comparisons help support a lower value during appeal hearings

Records Owners Should Keep for Rental Property

• Annual rent rolls showing all units and rental rates
• Vacancy reports for each month of the year
• Income and expense statements prepared for tax filings
• Capital improvement receipts for major repairs and upgrades
• Property management contracts showing operating expense ratios

GIS Tax Map and Property Records Access

Thurston Property Tax records connect to the county GIS map system, which shows parcel boundaries, zoning, and tax district overlays. The GIS tool helps verify the legal description, check the levy code, and confirm the boundaries of a property before buying or appealing. Access is free through the official county website.

Features Available in the GIS Tax Map

• Aerial photography layered over parcel boundaries
• Zoning classification showing allowed land uses
• School district, fire district, and library district boundaries
• Assessed value and tax year data linked to each parcel
• Sales history showing recent transactions for the parcel and neighbors

How the GIS Map Helps Property Owners

• Confirms the correct parcel number listed on the tax bill
• Shows the tax district combination applied to the levy code
• Identifies the taxing districts responsible for each levy on the bill
• Displays property lines needed to check lot size and dimensions
• Highlights flood zones, wetlands, or other land features affecting value

Washington State Property Tax Law Overview

Thurston Property Tax bills follow rules set at the state level by the Washington State Legislature. The system limits levy growth, requires uniform valuation, and provides appeal rights for all property owners. Understanding the legal framework helps taxpayers plan, appeal, or apply for relief programs with confidence.

Key State Rules That Shape Thurston Tax Bills

• Levy limits cap annual growth for many taxing districts without voter approval
• Constitutional one percent limit applies to the total combined property tax rate
• Annual revaluation required for most counties including Thurston
• Senior and veteran exemption programs funded through the state treasury
• Uniformity clause requires fair and equal treatment of similar property

Property Tax Cap and Levy Limits in Washington

Thurston County Property Tax History and Revaluation

Thurston Property Tax values shift with the real estate market, and the assessor office uses recent sales to keep valuations current. Annual revaluation ensures the assessed value tracks market changes rather than lagging years behind. Property owners can review the valuation history through the parcel search portal to see how their value changed over time.

What Drives Value Changes Year Over Year

• Local real estate sales in the same neighborhood or zip code
• New construction and remodeling that adds living space or features
• Land use changes such as rezoning or development approvals
• Neighborhood shifts from new infrastructure or commercial growth
• Market downturns that lower sale prices for similar properties

Revaluation Cycle Information

• Thurston County uses an annual revaluation cycle for all property
• Physical inspection occurs at least once every six years per state law
• Sales data from the prior year guides the current year valuation
• Notice of valuation mailed to owners each year during the assessment cycle
• Values become final for tax billing purposes on the statutory date

Property Tax Relief Programs in Washington State

Thurston Property Tax bills qualify for state-funded relief programs that target low-income seniors, disabled homeowners, and military veterans. These programs work through the county assessor but draw funds from the state treasury. Application windows, income limits, and renewal requirements vary by program.

State-Level Property Tax Relief Options

• Circuit Breaker property tax relief reduces remaining tax for qualifying low-income owners
• Senior property tax exemption freezes a portion of the assessed value
• Disability property tax exemption serves permanently disabled homeowners
• Veteran property tax exemption serves disabled veterans and surviving spouses
• Deferral program allows eligible owners to postpone tax payment until sale

Steps to Apply for Property Tax Relief

1. Confirm program eligibility based on age, income, or disability status.
2. Download or request the application form from the assessor office.
3. Complete all sections of the form and gather supporting documents.
4. Submit the application in person or by mail before the annual deadline.
5. Wait for the assessor to review the application and issue a determination.
6. Renew the application annually if the program requires current income proof.

Property Tax Bill Sample Breakdown

Thurston Property Tax bills follow a standard format set by state and county requirements. A bill sample shows each section of the statement, helping owners understand exactly what they pay and to which district. The Thurston County Assessor office provides samples upon request and posts examples on the official website.

Bill Sample Layout and Key Fields

• Top section shows owner name, property address, and parcel number
• Middle section lists assessed value broken into land and improvements
• Levy section shows rate per $1,000 for each taxing district
• Total section shows calculated tax amount, prior payments, and balance due
• Bottom section shows payment instructions and return mail address

Online Property Tax Payment Options

Thurston Property Tax bills can be paid online through the official county payment portal, which accepts credit cards, debit cards, and electronic check payments. Convenience fees apply for card payments but not for e-check payments. The online system processes payments on the same day when submitted during business hours.

Online Payment Features and Limits

• Search by parcel number to pull the current bill amount
• Pay full year or split into first and second half payments
• Schedule future payment date within the same calendar year
• Receive email confirmation with a payment reference number
• View payment history for the parcel over the past several years

Property Tax Liens and Their Effects

Thurston Property Tax liens attach to a property when taxes remain unpaid past the due date. The lien follows the property through ownership changes, so buyers should confirm tax status before closing on a purchase. Title companies check for tax liens as part of the standard title search process.

What Tax Liens Mean for Property Owners

• Lien appears on the property record even after ownership transfer
• Title insurance may not cover unpaid tax amounts discovered later
• Buyers may inherit unpaid taxes when purchasing foreclosed property
• Lien release recorded with the auditor after full payment is received
• Lien priority generally outranks mortgage liens in Washington State

Checking for Tax Liens Before Buying Property

1. Request a tax status report from the county assessor office.
2. Search the auditor property records for any recorded liens.
3. Review the GIS tax map to confirm parcel details and ownership.
4. Ask the seller for a copy of the most recent tax bill.
5. Include tax status as a contingency in the purchase agreement.
6. Confirm lien release recording after the closing date.

Property Tax Assessment Notice Details

Thurston Property Tax assessment notices arrive in the mail each year after the assessor completes the valuation cycle. The notice shows the new assessed value, the prior year value, and the change in dollar terms. This document serves as the starting point for the appeal process and as proof of value for refinance or sale purposes.

Information Included on the Assessment Notice

• Parcel number and full property address
• Owner name and mailing address on file
• Current year assessed value broken into land and improvements
• Prior year assessed value for comparison
• Change in value stated as a dollar amount and percentage
• Appeal deadline date and filing instructions

Thurston County Property Tax Records Request

Thurston Property Tax records can be requested from the Thurston County Assessor for personal, legal, or business use. The records include valuation history, exemption status, and tax payment history. Request forms are available online, by mail, or at the assessor service counter.

Records Request Process

1. Identify the records needed based on parcel number and year range.
2. Complete the public records request form available on the county website.
3. Submit the form to the assessor office by email, mail, or in person.
4. Pay any copying or research fees listed in the fee schedule.
5. Receive the records by mail, email, or pickup at the office.
6. Contact the office if records are incomplete or contain errors.

Thurston County Real Estate Tax Planning Tips

Thurston Property Tax planning helps homeowners and investors avoid surprises during the billing cycle. Reviewing valuations, filing exemptions on time, and tracking appeal deadlines all reduce the total amount paid over years of ownership. A simple annual review protects the property owner from overpaying the county.

Annual Tax Planning Checklist

• Review the assessment notice for accuracy in land size and improvements
• Confirm all applicable exemptions are active and reflected on the bill
• Compare assessed value with recent sales in the neighborhood
• Mark the appeal deadline on a calendar each year
• Plan payment timing to avoid escrow shortfalls with mortgage lenders
• Save records of all tax payments for tax filing and resale purposes

Thurston Property Tax for Rental Property Owners

Thurston Property Tax bills for rental homes follow residential valuation rules when the property has four or fewer units. Five or more units place the property in the commercial class, which uses income-based valuation. Owners should track rental income and expenses carefully to support a fair valuation and prepare for appeal if needed.

Rental Property Tax Considerations

• Single-family rentals valued by sales comparison approach
• Duplexes, triplexes, and fourplexes valued as residential small multi-family
• Apartments with five or more units valued as commercial income property
• Personal property tax may apply to business equipment on the rental site
• Depreciation schedules and capital improvement records support appeals

Thurston County Tax Map and District Identification

Thurston Property Tax bills reflect a levy code that identifies each taxing district serving the parcel. The county GIS tax map shows the boundaries for each district and allows property owners to confirm the levy code. Reviewing the tax map helps explain the total rate on the bill and supports appeals based on incorrect district assignment.

How the Levy Code Affects the Tax Bill

• Levy code combines all districts that levy tax on the parcel
• Each district contributes a separate rate to the total bill
• Boundary changes can move a parcel into new districts year over year
• Annexation by a city adds a city levy to the parcel bill
• District code appears on both the tax bill and the assessment notice

Thurston Property Tax for New Construction

Thurston Property Tax bills for new construction reflect the added value placed on the improvement by the assessor. Building permits trigger a supplemental assessment during the year, which creates a prorated tax bill in addition to the regular annual statement. Owners of new construction should plan for the supplemental bill when budgeting for the project.

New Construction Tax Process

• Building permit filed with the county building division
• Assessor office notified of new construction through permit data
• Physical inspection performed to verify completed i

  mprovements

• Supplemental value added to the parcel for the partial year
• Prorated tax bill issued outside the regular annual billing cycle

Thurston County Property Tax Payment Locations

Thurston Property Tax payments can be made at the county drop box, in person at the service counter, or through the mail. Online payments are processed through the official county website. Each method has its own processing time and fee structure, which property owners should review before selecting an option.

Payment Location Options

• Drop box at the county building for after-hours payment
• Service counter for in-person payment with a receipt
• Mail payment to the address printed on the tax statement
• Online portal for credit card, debit card, or e-check payment
• Bank bill pay for automatic payment scheduled by the owner

Thurston Property Tax FAQ Topics

When Are Thurston Property Tax Bills Mailed?

Tax bills for Thurston County properties are mailed once each year, typically in February, with payment split into two halves due in April and October. The bill covers the full calendar year of tax liability. Owners who do not receive a bill should contact the assessor office to confirm the mailing address on file.

Can Property Taxes Be Paid Monthly in Thurston County?

Thurston Property Tax payments are accepted in two installments each year, but property owners can set up monthly escrow payments with their mortgage lender. The lender then pays the county on the owner’s behalf when each installment comes due. Self-paying owners who want monthly budgeting can use a personal savings account to set aside funds.

What Happens If the Tax Bill Has the Wrong Owner Name?

Thurston Property Tax bills with the wrong owner name should be reported to the assessor office for correction. Ownership records update after a deed is recorded with the auditor office. A correction request speeds up the process and prevents future bills from going to the prior owner.

Are Mobile Homes Taxed Like Real Property in Thurston County?

Thurston Property Tax rules for mobile homes depend on whether the home is permanently affixed to the land and whether the owner holds title to both the home and the land. Affixed mobile homes on owned land are taxed as real property through the assessor. Unaffixed mobile homes in a park are taxed under a separate personal property system managed by the state.

Contact, Local Details, and Map

The Thurston County Assessor serves as the primary contact for property valuation, exemptions, and parcel records. Property owners can visit the office, call the main number, or send an email for record questions and exemption filings. Recording services and deed history are handled by the Thurston County Auditor at the same campus.

Thurston County Assessor Contact Information

• Department: Thurston County Assessor
• Address: 3000 Pacific Ave SE, Olympia, WA 98501
• Mailing Address: 3000 Pacific Ave SE, Olympia, WA 98501
• Phone: (360) 867-2200
• Email: asrinfo@co.thurston.wa.us
• Website: https://www.thurstoncountywa.gov/departments/assessor
• Parcel Search: https://www.thurstoncountywa.gov/departments/assessor/a-parcel-search

Thurston County Auditor Contact Information

• Department: Thurston County Auditor
• Address: 3000 Pacific Ave SE, Olympia, WA 98501
• Mailing Address: 3000 Pacific Avenue SE, Attn: Copy Request, Olympia, WA 98501
• Phone: (360) 786-5405
• Email: tcauditor@co.thurston.wa.us
• Website: https://www.thurstoncountywa.gov/departments/auditor
• Property Records Search: https://www.thurstoncountywa.gov/departments/auditor/recording-services/look-property-records

Frequently Asked Questions

Thurston Property Tax information helps homeowners, renters, and investors understand what they owe, when to pay, and how to lower their bills. The Thurston County Assessor office offers a free parcel search, clear payment deadlines, and options for exemptions or appeals. Knowing the rates, deadlines, and relief programs can prevent penalties and save money.

What are the residential property tax rates in Thurston County for 2026?

For 2026, Thurston County charges a base rate of 1.15 % on assessed residential values, plus a 0.15 % school levy and a 0.10 % fire district levy. Homeowners receive a sample bill that lists each component. If a house is assessed at $300,000, the total tax comes to roughly $4,020. Rates stay the same each year unless the county adopts a new levy.

How can I use the Thurston County parcel search to find my property tax balance?

Visit the Assessor parcel search portal, enter your address or parcel number, and click “Search.” The results show the current assessed value, tax amount due, and payment history. You can also download a PDF of the tax bill. No login is required, and the site updates within 24 hours after a new assessment.

When must I pay my Thurston County property tax in Washington?

Payments are due in two installments. The first installment, covering January 1‑June 30, is due on April 30. The second installment, for July 1‑December 31, must be paid by October 31. Late payments incur a 1 % penalty plus interest calculated daily. Paying online through the county’s portal or by mail before the deadline avoids these charges.

What exemptions are available for seniors on Thurston County property tax?

Seniors aged 65 or older may qualify for the Senior Citizens’ Property Tax Reduction. The program caps the tax rate at 1 % of the assessed value. To apply, submit a completed form and proof of age to the Assessor office before the first deadline. Approved households see an immediate reduction on their next bill.

How do I appeal a property assessment in Thurston County?

First, request an informal review by calling the Assessor office or emailing asrinfo@co.thurston.wa.us within 30 days of receiving the assessment notice. If the issue isn’t resolved, file a formal appeal with the Board of Equalization within 60 days. Include recent sales data, a property condition report, and any errors you find. The board holds a hearing and issues a written decision.