Welcome to the Board of Equalization
Taxpayer Petitions to the Board of Equalization - 2019 Assessment Vear/ 2020 Tax Year - The Mason County Board of Equalization (BOE) is currently accepting taxpayer petitions from property owners who wish to appeal their recent property valuations. The Mason County Assessor recently mailed Notice of Value statements affecting 2020 taxes to all county-property owners. Property owners who disagree with the assessor's valuation have 30 days from the statement's date of mailing. The filing deadline for most taxpayers will be November 21, 2019, for those who file an appeal following the assessor's notice of value dated October 22, 2019.
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 rightswhile reaching a fair decision.
The current Mason County Board of Equalization is made up of three members and two 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 423 North Fifth Street, (Building 9), 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