Board of Equalization

If you own property or you are responsible for paying taxes on any property, you may appeal for a change in assessed value to the County Board of Equalization. The only way to appeal an assessor’s valuation is to file a complete appeal petition with the board on time. You must use a Petition for Appeal form.

You must file your appeal with the Skagit County Board of Equalization office by July 1 of the assessment year, or within 30 days of the date on the Notice of Value that the Assessor’s Office mails to you.

Hearing dates, agendas, and decisions

You can review hearing dates, agendas, and decisions for the Board of Equalization.

Attend Board of Equalization meetings

You can join Board of Equalization meetings by Zoom.

Join the Zoom meeting
Meeting ID: 813 5607 0657
One tap mobile
+12532158782,,81356070657# US (Tacoma)
+12532050468,,81356070657# US (find your local number for the Zoom meeting)

About the Board of Equalization

The Board of Equalization is established by the Washington State Constitution and laws, and is governed by the Washington State Department of Revenue. The board:

• Functions independently of the Assessor's Office. The board office and staff are under the direction of the Skagit County Board of Equalization, as supported by Revised Code of Washington (RCW) 84.48.028.
• Has jurisdiction to “equalize” property on its own initiative under RCW 84.48.010, in line with WAC 458-14-046.
• Has jurisdiction to hear all appeals that statute Washington Administrative Code (WAC) 458-14-015 authorizes. This includes exemption denials (public corporations and senior citizen), historic property, current use determinations, property tax deferrals, omitted property, and destroyed property.
• Has the responsibility to decide whether the assessed value of the property is 100% of the property's fair market value. The board considers questions about valuation and equalization of property assessments. The board does not decide levy rates or the total dollar amount of taxes due.
• Is a quasi-judicial body that provides an impartial citizen forum for you to appeal if you dispute the valuation assessment that the county assessor placed on your property.
• Is governed by the Washington State Department of Revenue, as supported by RCW 84.08.020 and RCW 84.08.060.

Board members

The board is made up of three county residents who the Skagit County Commissioners appoint.

Board of Equalization drop boxes

You can use Board of Equalization drop boxes at the address below.

Drop box location

700 South 2nd Suite 100
Mount Vernon, WA 98273

Contact the Board of Equalization

Contact:

Records Manager
Certified Public Records Officer, Central Services
Skagit County
360-416-1151
BOEhearings@co.skagit.wa.us

Petitions and forms

You can get petitions and forms for the Board of Equalization.

Guide to the Board of Equalization process

Read the guide to the Board of Equalization process and frequently asked questions.