Assessors must value real property annually and properties are physically inspected at least once every 6 years. The valuation is based on the condition of the property on January 1 of the assessment year or July 31 of the assessment year for new construction.
Most levies in Whatcom County are budget-based levies. This means each taxing district is responsible for creating a budget that reflects the funds they need to run their district.
You must file your completed appeal petition with the County Board of Equalization by July 1st of the assessment year or within 30 days of when the change of value notice was mailed, whichever date is later. Appeal forms are available from the Clerk of the Board or the Assessor's Office.