Boards of Equalization

When taxpayers disagree with the assessor's valuation, they have the right to appeal their value to the county's Board of Equalization (BOE). The Department provides training, guidance, and oversight for BOE's. We also perform frequent reviews of BOE's to ensure statutory requirements are met in the board's practices and procedures.

The Department offers training for clerks, new members, and senior members - take a look at our training calendar.

Frequently asked questions

The Assessor has appealed a BOE decision to the State Board of Tax Appeals. The taxpayer wants to contact each individual BOE member to discuss the Board’s decision. If he contacts the Board members what do they need to be mindful of? Since they have issued their decision already is ex-parte contact a concern?

The Board members should not respond to the taxpayer’s attempt to contact them regarding his case. Now that the BOE hearing is over, one could argue that contact might not be ex-parte. However, the members should not discuss his property valuation, his past hearing or the Board’s decision making process outside of the hearing environment.

The members issued their decision and do not owe the taxpayer further explanation, individually that is. If the taxpayer has an issue with the BOE or questions to ask of the BOE, he should address concerns, in writing, to the clerk or the Chairperson. The BOE can then decide if any further response is appropriate.

An elderly appellant filed one petition for the 2004 assessment year. He listed one parcel number on the face of his petition form. In his appeal he indicates that his land has three houses, and that he is convinced that the value was set too high. Actually, he had at least two tax parcels. One of them had only one house and the other had two. His son is now asserting that the BOE should treat this as an appeal of all of the properties, claiming that it is clear he meant to appeal the value of all his property. How should the Board handle this?

The decision is really the board's to make. When parcel numbers are written incorrectly, changed during the appeal process or otherwise misunderstood, the Board has the authority to make technical corrections to the petition if the petitioner otherwise complies with the proces

If the package submitted suggests that the original appeal was truly intended for one parcel and the parties are now trying to piggy-back the adjacent parcels into the appeal, then the request should be denied.

If it appears it was an honest mistake on the appellant’s part and the rest of the petition shows he/she was trying to appeal the overall value, you may add the appropriate parcels to the appeal.

An appraiser in the Assessor’s office is appealing his assessment to the BOE. Can his case be heard at the local Board or does it need to go directly to the BTA?

This comes up from time to time. While it may seem a little awkward, this is not considered a conflict of interest. WAC 458-14-146 explains that members do not have to disqualify themselves from hearing appeals for most county officials or their employees. The members just have to be sure to treat both parties in this appeal the way they would otherwise.

However, if individual members don’t believe they can do this fairly and start disqualifying themselves, there could be a problem. If you cannot achieve a quorum because too many members have disqualified themselves, the Board should sustain the assessor’s determination and encourage the taxpayer to appeal to the BTA.

Can the BOE consider sales of property that occur after January 1 of the assessment year?

WAC 458-14-087 governs the evidence that the BOE is to consider. The rule allows sales made within five years of the date of the petition to be considered. The rule goes on to require that sales be adjusted to the valuation date and requires that sales closer to the revaluation date be given more weight.

What are the rules regarding withdrawal of a BOE petition?

The rules as they exist today are silent on the issue of withdrawal. In Tjernagel v. Pierce County, BTA Docket 58011, the BTA addressed the issue of withdrawals. The BTA noted the nearly universal right of the taxpayer to withdraw in similar venues and circumstance. We agree that the petitioner has the right to withdraw a petition. Proposed amendments to the BOE rules will help to clarify the issue. Amended rules should be finalized in the coming months.

Can the Assessor provide administrative assistance to the BOE?

The statutes & rules emphasize the separation of the two agencies – BOE & Assessor. Assessors and their employees cannot serve as a member of the BOE, as the clerk of the BOE, or as an appraiser for the BOE. Any assistance given to the clerk or the Board beyond the normal cooperation could be viewed skeptically by taxpayers, many of whom already doubt that the two agencies operate independently.

A taxpayer appealed the value of their property. The assessor reviewed the petition and has reduced the value to zero. The taxpayer does not want to stipulate, and has requested that the BOE continue with the appeal to support their estimate of $1 per acre. Is the Board required to continue the appeal?

If the appeals are based on timely filed petitions, the BOE must continue with the appeal.