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

Show All Answers

1. Who is the Board of Equalization?
2. Who may file an appeal?
3. Where can I get an appeal form?
4. What information must I provide for a completed petition?
5. What is the deadline for filing a petition?
6. If I do not meet the appeal deadlines, can the board be reconvened to consider a late filed petition?
7. How does the assessor value my property?
8. When do I receive a "Change of Value Notice?"
9. What if I did not get a "Change of Value Notice?"
10. Should I wait until after my hearing to pay my property taxes?
11. What types of evidence should I provide?
12. What if there are no sales comparable to my property?
13. What if I don’t have time to gather all the evidence by the petition deadline?
14. Should I contact the Assessor’s Office?
15. When will I have a hearing?
16. What can I expect at the hearing?
17. May I submit additional information at the hearing?
18. How soon will I receive a decision from the Board of Equalization?
19. What if I am not satisfied with the Board of Equalization’s decision?