Wash. Rev. Code » Title 84 · Chapter 84.41
Revised Code of Washington

Wash. Rev. Code § 84.41.030 (2026)

✓ current as of May 2026
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(1) Each county assessor must maintain an active and systematic program of revaluation on a continuous basis. All taxable real property within a county must be revalued annually, and all taxable real property within a county must be physically inspected at least once every six years. Each county assessor may disregard any program of revaluation, if requested by a property owner, and change, as appropriate, the valuation of real property upon the receipt of a notice of decision received under RCW 36.70B.130 or chapter 35.22, 35.63, 35A.63, or 36.70 RCW pertaining to the value of the real property.
(2) The department will provide advisory appraisals of industrial properties valued at twenty-five million dollars or more in real and personal property value when requested by the county assessor.
[ 2015 c 86 s 102; 2009 c 308 s 1; 1996 c 254 s 7; 1982 1st ex.s. c 46 s 1; 1971 ex.s. c 288 s 6; 1961 c 15 s 84.41.030. Prior: 1955 c 251 s 3.]

Notes:

Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
Notes of Decisions
Cited in 15 cases (2 in the last 5 years), 1963–2024 · leading case: Advanced Silicon Materials v. Grant Cnty., 124 P.3d 294 (Wash. 2005).
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Advanced Silicon Materials v. Grant Cnty., 124 P.3d 294 (Wash. 2005). · cites it 14× “ISSUE ¶ 9 Where a county revalues real properties once every four years, but a property owner challenges a property tax assessment in a year in which the property is not revalued, what is the proper year the litigants must use to prove the true and fair value of the property at…”
Advanced Silicon Materials, L.L.C. v. Grant Cnty., 124 P.3d 294 (Wash. 2005). · cites it 12× “ISSUE ¶9 Where a county revalues real properties once every four years, but a property owner challenges a property tax assessment in a year in which the property is not revalued, what is the proper year the litigants must use to prove the true and fair value of the property at…”
Dore v. Kinnear, 489 P.2d 898 (Wash. 1971). · cites it 18× “The contentions of the plaintiffs, which we deem critical to the disposition of the case, are that the revaluation of only 27,000 parcels and placing them on the 1971 assessment rolls, was a failure of compliance with the 4-year cyclical revaluation program as directed by the…”
Burlington N., Inc. v. Johnston, 572 P.2d 1085 (Wash. 1977). · cites it 2× “" This percentage figure was computed by dividing the total assessed value of the two kinds of property by their total indicated market value.”
Carkonen v. Williams, 458 P.2d 280 (Wash. 1969). · cites it 3× “Cyclical Revaluation RCW 84.41.030, based upon Laws of 1955, ch.”
West v. Washington Ass'n of Cnty. Officials, 162 Wash. App. 120 (Wash. Ct. App. 2011). “RCW 84.41.030. RCW 42.30.110 permits public agencies subject to the OPMA to hold executive sessions, in limited circumstances, which are not open to the public.”
Sator v. Dep't of Revenue, 572 P.2d 1094 (Wash. 1977). “RCW 84.41.030, .041. The Department of Revenue, sitting as the State Board of Equalization, then ascertains the "indicated ratio.”
Snohomish Cnty. Bd. of Equalization v. Washington State Dep't of Revenue, 493 P.2d 1012 (Wash. 1972). · cites it 2× “2d 280 (1969), that the cyclical revaluation directed in RCW 84.41.030 was permissible under the constitution.”
Schreiber v. Riemcke, 526 P.2d 904 (Wash. Ct. App. 1974). · cites it 2× “RCW 84.41.030 provides: Each county assessor shall maintain an active and systematic program of revaluation on a continuous basis, and shall establish a revaluation schedule which will result in revaluation of all taxable real property within the county at least once each four…”
West v. State, Ass'n of Cnty. Officials, 252 P.3d 406 (Wash. Ct. App. 2011). “RCW 84.41.030. [11] RCW 42.30.110 permits public agencies subject to the OPMA to hold executive sessions, in limited circumstances, which are not open to the public.”
Mason Cnty. Overtaxed, Inc. v. Cnty. of Mason, 384 P.2d 352 (Wash. 1963). · cites it 2× “1027 (RCW 84.41.030), he was required (§ 3) to commence not later than January 1, 1956, and to complete before June 1, 1958, a comprehensive program of revaluation of all property in Mason County.”
Ppf Amli 1260 Repub. Street, Llc, App V. John Wilson, Resp (Wash. Ct. App. 2024). · cites it 2× “” RCW 84.41.030(1).7 “All taxable real property within a county must be revalued annually.”
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— Wash. Rev. Code § 84.41.030(1) — 2 cases
Ppf Amli 1260 Repub. Street, Llc, App V. John Wilson, Resp (Wash. Ct. App. 2024). “” RCW 84.41.030(1).7 “All taxable real property within a county must be revalued annually.”
Patricia N. Strand v. Spokane Cnty. (Wash. Ct. App. 2021).
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