The Board of Equalization was established by Chapter 84.48 RCW.  Boards of equalization are quasi-judicial bodies, governed by the state Department of Revenue.  The "Board" is completely independent of the Assessor's office.

The Mason County Board of Equalization, consisting of three to five citizen volunteers, provides taxpayers with the opportunity to appeal property assessments, including assessments of real and personal property, forest land, timber, and open space.  The Board also considers appeals of senior citizen property tax exemptions denials.  Taxpayers may appeal assessments through July 1st of any determination notice from the Assessor.

The Current Board is made up of three members and one alternate member, who 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.  Applications are available from the County Commissioner's Clerk at 411 North Fifth Street (across 5th Street from Courthouse); telephone number is (360) 427-9670 ext 419.

Information on the Board of Equalization may be obtained in the tax statues (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.  Reconvene 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.

Q & A on Appealing Your Property Tax Valuation to the County Board of Equalization

Board of Equalization appeal forms may be obtained from the Clerk of the Board located at 411 North Fifth Street, (Building 1), Shelton.  Or request for forms to be mailed 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.  Or request by E-mail for forms to be mailed. Forms will be mailed the next business day.In addition, the form is available for download.

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).  If the notices are mailed after June 1 of the assessment year the deadline would be within 30 days of the date of the assessor's notice. (When the July 1, deadline falls on a Saturday or Sunday, the deadline goes forward to the first business day, therefore Monday is the deadline for filing appeals.  Unless the Assessor's Notice of Change of Value is dated after June 1, or is re-mailed after June 1, of the assessment year shown on the notice.)

Mail completed forms to:      Board of Equalization
                                            P.O. Box 699
                                            Shelton, WA 98584-0699