The Board of Equalization assists in the administration of property tax, providing an impartial citizen forum for property owners. The Washington State Legislature has given the Board of Equalization the responsibility to determine whether the assessed value of your property represents 100 percent of the property's fair market value.

A Board of Equalization is a quasi-judicial body and considers questions of valuation/equalization of property assessments, not levy rates or the overall amount of taxes due. Statute and the voters in your taxing district establish Washington tax levy rates.

The Board will consider the value of both the land and improvements (buildings, utilities, etc.) in determining a final value of the property. To contest the value, the burden of proof is on the taxpayer. The taxpayer must provide clear, cogent and convincing evidence that shows the valuation is erroneous.

The BOE is appointed to determine questions of value and does not consider taxes.