Appeals to the June 11, 2010 Assessor's Revaluation notices must be filed or postmarked no later than Monday, July 12, 2010. Please be advised that appeals which are received or postmarked after this date will not be considered to be timely filed and a hearing will not be scheduled. Please include a copy of the revaluation notice with your petition for each parcel you are appealing.


Appeal Deadline: Petitions must be postmarked by July 1 of the current assessment year (2010) or 30 days after the date of mailing of the change of value or other determination notice. If filing after July 1, a copy of the determination notice must be attached to your petition.

The Board of Equalization is a quasi-judicial body that considers questions of valuation/equalization of property assessments, not levy rates or the overall amount of taxes due. Statute and the voters in your taxing district establish Washington tax levy rates. The Board will consider the value of both the land and improvements (buildings, utilities, etc.) in determining a final value of the property. To contest the value, the burden of proof is on the taxpayer. The taxpayer must provide clear, cogent and convincing evidence that shows the valuation is erroneous. The Board determines questions of value and does not consider taxes.

The Board of Equalization assists in the administration of property tax, providing an impartial citizen forum for property owners. The Board of Equalization functions independently of the Assessors Office. The Washington State Legislature has given the Board of Equalization the responsibility to determine whether the assessed value of your property represents 100% of the property's fair market value.

Board members are appointed by the county legislative authority.