The King County Assessor called on the state legislature to amend laws to allow assessors to adjust commercial property values that have been significantly impacted by the COVID-19 pandemic. Assessors set property values as of January 1 each year for the following year's taxes, but many businesses have seen dramatic drops in value since then due to closures and restrictions. The assessor wants to clarify laws to account for impacts from government restrictions during a public health crisis. Specifically, the assessor proposed allowing property owners to petition for value adjustments if affected by COVID-19 restrictions, and expanding laws that currently allow adjustments after natural disasters to include impacts from pandemic restrictions.