Welcome to the Board of Equalization
- 08/10/2017 - News Release - Taxpayer Petitions to the Board of Equalization - 2017 Assessment Year / 2018 Tax Year - You may have recently received, or will be receiving soon the annual, "Assessor's Notice of Value." Those who disagree with the change of value then have thirty days after the date of mailing to file an appeal with the BOE
The Board of Equalization was established under Chapter 84.48 RCW. County Boards of Equalization are quasi-judicial bodies, governed by the state Department of Revenue. A Board of Equalization is completely independent of the county Assessor's office.
Boards of Equalization, consisting of three to five citizen volunteers, provide taxpayers with the opportunity to appeal property assessments, including assessments of real and personal property, forest land, timber, and open space. Boards of Equalization also consider appeals for senior citizen property tax exemption denials. Boards of Equalization are responsible for providing an impartial hearing environment, thereby protecting each party's due-process rights while reaching a fair decision.
The current Mason County Board of Equalization is made up of three members and one alternate member. All serve three-year terms. The members usually are from each commissioner district. Members should have some knowledge of property values, and may not be an elected official or employed by an elected official. One member is appointed each June. Appointments are made by the County Commission.
Information on the Board of Equalization may be obtained in the tax statutes (Chapters 84.08 and 84.48) of the Revised Code of Washington and the Washington Administrative Code (Chapter 458-14). Appeal time limits, RCW 84.40.038 and WAC: 458-14-056. Reconvening the Board, WAC 458-14-127. Hearings, WAC 458-14-116. Evidence of Value, WAC 458-14-087. Orders of the Board, WAC 458-14-116.
Appealing Your Property Tax Valuation to the County Board of Equalization
Appeal forms may be obtained from the Clerk of the Board of Equalization at 411 North Fifth Street, (Building 1), Shelton, WA 98584. A request for forms by mail can be made by contacting the clerk at (360) 427-9670 ext. 397. Voice-mail is available twenty-four hours, seven days a week. Leave your name, telephone number, parcel number, and mailing address. Forms can also be requested by email. Forms will be mailed the next business day. In addition, forms are available for download. All petitions, forms and attached information, including photos must be filed in duplicate. All forms must be complete and signed.
Appeals must be filed with the Board of Equalization by the filing deadline, July 1, of the assessment year or within 30 days of the date of the Assessor's Notice of Change of Value (COV).
Mail completed forms to:
Board of Equalization
411 N 5th Street
Shelton, WA 98584-3466