WA SB6077

Increases the deadline for county assessors to provide valuation criteria and comparable sales data to taxpayers from 21 to 28 business days (excluding legal holidays) before a board of equalization hearing

Requires assessors to share comparable sales and other valuation factors used to determine a property's assessed value when a taxpayer petitions for review

Prohibits either party from changing their comparable sales evidence after submission unless new evidence is found, in which case it must be provided at least 21-28 business days before the hearing

Authorizes the board of equalization to continue hearings or refuse to consider untimely submitted evidence if either party fails to meet disclosure requirements

Applies to appeal petitions filed on or after July 1, 2026