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Board of Equalization

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1. Who is the Board of Equalization?

The board is wholly separate and apart from the Assessor's Office. They are comprised of 7 county residents appointed by the Whatcom County Council to 3 year terms. Board members are selected for their knowledge of real estate values and each member is required by law to attend an intensive training by Washington State Department of Revenue on the valuation of real property. Board members receive continuing education from the Washington State Department of Revenue. The board is directed by state law (Revised Code of Washington, RCW, and Washington Administrative Code, WAC). 

2. Who may file an appeal?

A property owner or “taxpayer” may appeal. Taxpayer means the person or entity whose name and address appears on the assessment rolls, or their duly authorized agent. The appeal is filed with the Board of Equalization of the county in which the property is located.

3. Where can I get an appeal form?

Appeal forms are available from the Clerk of the Board of Equalization at the Whatcom County Council Office, or online, or forms are available at the Whatcom County Assessor’s Office, both locations on the 1st floor, County Courthouse:
311 Grand Ave, Bellingham, WA 98225. You may also call the Board of Equalization at (360) 778-5016.

4. What information must I provide for a completed petition?

The petition form has clear directions attached. Your properly completed petition must include specific reasons why you believe that the Assessor's valuation is not correct. The amount of tax, the percentage of assessment increase, personal hardship, and other matters unrelated to market value cannot, by law, be considered by the board. Include the parcel number of the property you are appealing. A separate petition must be completed for every individual parcel. Also include the Assessor's determination of value, other appraisal information, your estimate of value, recent sales of comparable properties, or other supporting information for your appeal. Statements that simply indicate the Assessor's valuation is too high or the amount of tax is too high are not sufficient evidence.  All evidence should relate to the true and fair market value of your property. Be sure to indicate if you intend to submit additional evidence prior to the hearing. You must submit additional information at least 21 business days prior to your hearing. For purposes of scanning and records retention, please submit evidence in paper format no larger than 8 1/2" x 11", loosely bound with paperclips, binder clips, or rubber bands.  Please do not use staples, dividers, tabs, or binders. If filing after July 1 a copy of the Assessor's Notice of Value must be included with the petition. 

5. What is the deadline for filing a petition?

The deadline is July 1st of the current assessment year or within 30 days of when the "Whatcom County Change of Value Notice" was mailed by the Assessor's Office. If you mail your petition, it must be postmarked by midnight of the deadline. You may hand deliver the petition to the County Council Office. If you are appealing other Assessor determinations, for example, denial of an application for Open Space or a removal from the Open Space program by the Assessor, you also have 30 days from the date of the mailing of notification to appeal.

6. If I do not meet the appeal deadlines, can the board be reconvened to consider a late filed petition?

Forms to request reconvening the board are available from the Board of Equalization Office, the Assessor's Office or the Washington State Department of Revenue. There are only limited reasons, by law (WAC 458-14-127), that allow the board to reconvene to consider assessments when an appeal was not timely filed. If a taxpayer did not receive a change of value notice and submits a sworn affidavit to attest to that fact, a petition may be accepted until April 30th of the following year. If a new purchaser bought a property in an arms-length transaction after July 1st and before December 31st of the assessment year and the sale price was less than 90% of the assessed value, a petition may be accepted as well. A waiver of the filing deadline may be accepted, for the current assessment year, if the criteria is met for good cause; please refer to WAC 458-14-056.

7. How does the assessor value my property?

State law requires the Assessor's Office to value property at 100% of it's true and fair market value, according to the highest and best use of the property. The Assessor must take into consideration any situation or circumstance that would affect the negotiations between a willing buyer and a willing seller. Market value is the amount of money that a willing and unobligated buyer is willing to pay a willing and unobligated seller.

8. When do I receive a "Change of Value Notice?"

The Assessor will send you a notice when the assessed value of your property changes. After determining the value, if the value is changed, the assessor mails the taxpayer a “Change of Value Notice.” The notice will show the assessed value of land and improvements, this is the value that the Treasurer will use when calculating the taxes.

9. What if I did not get a "Change of Value Notice?"

If you did not receive a Notice of Change of Value at least 15 calendar days prior to the deadline for filing the petition for the current assessment year, and you can show proof that the value was actually changed, you may submit a sworn affidavit to the Clerk of the Board so stating. Keep in mind that the assessor is obligated to send the notice to the taxpayer whose name and address appears on the assessment rolls. You are responsible for notifying the assessor of any address changes and requests.

10. Should I wait until after my hearing to pay my property taxes?

Pay your property taxes when due. It is important to pay your taxes by the deadline in order to avoid interest and penalties. After your hearing and the finalization of the Board of Equalization's decision, the County Treasurer will notify you of the appropriate adjustments in your tax responsibility or refunds.

11. What types of evidence should I provide?

The issue before the Board is the market value of your property. Accordingly, you will need to furnish evidence that demonstrates that the Assessor’s valuation exceeds your property’s fair market value.

Successful forms of evidence include: comparable sales and/or sales of the subject property; contractor estimates of costs to repair building or land defects; letters or documents from government agencies and/or experts regarding development limitations; deeds describing easements that impact value; independent appraisals; photographs of features or conditions that you believe diminish your property’s market value; and maps showing proximity to high traffic areas, access limitations, etc.

When gathering evidence and formulating arguments, it is important to keep in mind that, by law, the Assessor is presumed to be correct. The burden of proof is on you to show that the Assessor’s determination is incorrect. Evidence must be “clear, cogent and convincing”. {WAC 458-14-046(4)}

12. What if there are no sales comparable to my property?

Comparable properties do not have to exactly match your property. Look for sales that are most similar, note their differences, and identify superior and inferior property features.

13. What if I don’t have time to gather all the evidence by the petition deadline?

For the purposes of filing a complete appeal, as long as your petition includes sufficient information or statements to apprise the Board and the Assessor of the reasons why you believe the Assessor’s determination is incorrect, it is not necessary to include all the evidence you intend to use at the filing time. While it is recommended that you provide the evidence you will use as early as possible, additional evidence may be submitted up to 21 business days before your hearing.

14. Should I contact the Assessor’s Office?

You can contact the County Assessor’s Office to review your valuation any time you have a question regarding your property value. You still need to preserve your appeal rights by timely filing your petition with the Board of Equalization.

Property owners can often resolve disagreements at this level without continuing the appeal process. After a petition is filed, sometimes the Assessor will process a corrected evaluation, these forms are processed through the Assessor’s Office requiring appropriate signatures and forwarded to the Board of Equalization for proper finalization.

15. When will I have a hearing?

The Board schedules hearings on a first come, first served basis. Accordingly, the scheduling of your hearing will depend on the volume of appeals and the timing of your petition filing. You will be notified by mail of your hearing date approximately 6 weeks, or more, in advance.

16. What can I expect at the hearing?

The hearing is an informal review where property owners may represent themselves. 30 minutes is allocated for the hearing, you and the Assessor’s representative will have the opportunity to give oral testimony, (approximately 10 minutes each), and review your previously submitted arguments and evidence. Each party will have the opportunity to question and rebut the other party’s arguments and evidence. Typically 3 board members preside over the hearing. Please keep in mind that the Assessor is, by law, presumed to be correct. The burden of proof is on you to show that the assessed value is not correct by presenting clear, cogent and convincing evidence to support your estimate of market value.

17. May I submit additional information at the hearing?

Documentary evidence (comparable sales, appraisals, estimates, photos, etc.) must be submitted to the Board at least 21 business days before the hearing.

18. How soon will I receive a decision from the Board of Equalization?

You will receive a written decision from the Board within 45 days of the hearing. The Board can either raise, lower, or sustain the Assessor's value. Summaries of Board actions are available on the County Council's website.

19. What if I am not satisfied with the Board of Equalization’s decision?

Either the petitioner or the Assessor may appeal the Board’s decision to the State Board of Tax Appeals. An appeal must be filed with the State Board within 30 calendar days of the mailing date of our Board’s decision.

The State Board of Tax Appeals has the authority to sustain, lower or raise the value. (RCW84-08-060)Appeals to the board of tax appeals by any taxpayer or taxing unit concerning any action of the County Board of Equalization shall not raise the valuation of the property to an amount greater than the larger of either the valuation of the property by the county assessor or the valuation of the property assigned by the County Board of Equalization.

Appeal forms are available in the Whatcom County Council Office [(360) 778-5010] or may be obtained from the Board of Tax Appeals (360-753-5446) or online. You may also pay your property taxes "under protest", (consult with the Whatcom County Treasurer’s Office for direction) and petition the Superior Court for a refund by filing a lawsuit under RCW 84.68.020