Concerning Washington's property assessment appeal procedures.

SB 6077 changes Washington's property tax appeal process by requiring assessors and taxpayers to share valuation evidence 28 business days before a board of equalization hearing. Specifically, assessors must provide taxpayers with comparable sales data or valuation factors used in their property assessment, and taxpayers must submit any comparable sales they plan to use by the same deadline. Late submissions may be excluded unless new evidence is found, and the board can delay hearings to allow review of missing evidence. This bill applies to all property assessment appeals filed on or after July 1, 2026.