- Home
- Government
- Board of County Commissioners
- Boards, Committees, and Commissions
- Board of Equalization
Board of Equalization
Board of Equalization Hearings
Wednesdays, 9am to 1pm
Clallam County Courthouse
223 East 4th Street, Room 160
Port Angeles, WA 98362
Agendas & Minutes
Agendas are available prior to the meetings. Minutes are available following approval.
View Most Recent Agendas and Minutes
Clallam County Granicus Access to Live and Archived Meetings, Agendas, and Minutes
Overview
The Board of Equalization (BOE) is appointed by the Clallam County Commissioners and consists of not less than three or more than seven members for 3-year terms per WAC 458-14-035. Currently, the BOE has three members, each residing in one of the three Commissioners' districts and one alternate member. The BOE is separate and apart from the Assessor's Office and is governed by the Washington State Department of Revenue as supported by RCW 84.08.020 and 84.08.060.
The Board of Equalization assists in the administration of determining property values by providing an impartial citizen petition forum for property owners. If a property owner disputes the assessed value of the property, the BOE will hear the property owner's petition and make a determination of value.
Prior to filing a petition form, it is suggested that you contact the Clallam County Assessor's Office at 360-417-2400. They are available to talk with you and listen to your concerns. They may be able to address your problem/concern without the need to file a petition.
Process
To petition the Assessor's valuation of property, taxpayers must file a complete petition form with the Clallam County Board of Equalization by July 1 of the current assessment year, or within 30 days of when the last Notice of Value was mailed by the Assessor, whichever date is later. To successfully petition the assessed value of the property, you must show clear, cogent, and convincing evidence the value established by the Assessor, is incorrect. Successful forms of evidence include:
- Sales information of similar properties with sales dates close to the valuation date;
- Professional cost estimates to repair any structural/land defect or maintenance issues;
- Recorded documents that reference any easements or other restrictions on the property;
- Photographs of features or conditions that you believe diminish your property's market value;
- Official communications or documentation from city, county, or an environmental agency confirming environmentally critical areas exist on the site, and/or any development limitations affecting the property
By law, the following can not be considered by the Board of Equalization:
- The amount of tax
- The assessed value of other properties
- The percentage by which the assessment increased
- Personal hardship
- Other matters unrelated to the market value
You must attach a copy of your Notice of Value to your petition if you submit after July 1. Your petition will not be accepted without the Notice of Value from the Assessor's Office. Please make sure your mailing address is up-to-date with the Assessor's Office to ensure you receive your Notice of Value.
If you will be providing additional information after filing a petition, documents must be submitted at least twenty-one (21) business days before the scheduled hearing date in order to be admitted. Your evidence must be submitted to both the Board of Equalization, Suite 4, and to the Assessor's Office, Suite 2 at the Clallam County Courthouse. Both offices must receive the evidence by the deadline in order to be considered during the hearing.
Petition to the Clallam County Board of Equalization for Review of Real Property Valuation
You can also get this form by contacting the Clallam County Board of Equalization Office at 360-417-2330 or the Clallam County Assessor's Office at 360-417-2400.
Petitions may be submitted by mail or via email.
By mail:
Clallam County Board of Equalization
223 E 4th Street, Suite 4
Port Angeles, WA 98362
-
Board of Equalization
Physical Address
223 E 4th Street
Suite 4
Port Angeles, WA 98362
Phone 360-417-2330
Links & Forms
- About the Board of Equalization
- Hearing Agendas and Minutes
- Real Property Petition Form (PDF)
- Personal Property Petition Form (PDF)
- Senior Property Petition Form (PDF)
- Current Use Petition Form (PDF)
- Other Department of Revenue Forms
- Washington State Board of Tax Appeals Form
- Washington Administrative Code for County Boards of Equalization
- Assessor
- Should you contact the Clallam County Assessor's Office first?
-
Yes, you are encouraged to contact the Clallam County Assessor's Office to review your valuation any time you have a question regarding your property value. Property owners can often settle disagreements at this level without continuing the petition process. After talking with the Assessor's Office staff, if you feel that you need to continue the process, file a timely petition with the Clallam County Board of Equalization (BOE).
- When do I receive a Notice of Value?
-
The Clallam County Assessor’s Office will review all property values each year as required by Washington State; however, property values will only change when market conditions warrant. A Notice of Value shows the appraised value of land and improvements. The Notice of Value will also state the date it was mailed. Historically, a Notice of Value has been mailed to property owners in October.
You must attach a copy of your Notice of Value to your petition if you submit it after July 1. Your petition will not be accepted without the Notice of Value from the Assessor’s Office. Please make sure your mailing address is up-to-date with the Assessor’s Office to ensure you receive your Notice of Value. - When is the deadline for filing?
-
The deadline for filing is either July 1 of the assessment year or within 30 days of when the value notice was mailed by the Assessor's Office, whichever date is later. If you mail your petition, it must be postmarked by midnight of the deadline. Contact the Board of Equalization (BOE) Coordinator for information regarding filing date exceptions.
- How do I find comparable sales?
-
State law requires that all property be valued at 100% of market value. Sales of comparable properties are the best indicator of the market value. The Board of Equalization (BOE) often uses comparable sales information when making decisions; therefore, it is important to include comparable sales information with your evidence. Information regarding sales of comparable properties may be obtained through personal research, local realtors, appraisers, online real estate websites (such as Zillow or Redfin), or at the Clallam County Assessor’s Office.
- What if there are no properties comparable to mine?
-
Comparable properties do not have to exactly match your property. Look for properties that are most similar, then note their differences and adjust the value of the other property to reflect those differences.
For example, if your property has an obscured view, and the only similar property that sold has a much better view, discount the sale price to the amount you believe someone would be willing to pay for the lesser view. If your property has deteriorated conditions that would make it difficult to sell, provide contractor estimates of the “cost to cure” those conditions. Photos are a particularly effective support for arguments regarding condition. Additional evidence, above and beyond what is required for a complete petition, may be submitted up to 21 business days prior to your hearing.
- When will I have a hearing?
-
After the petition is accepted, the Clallam County Assessor is given an opportunity to review your evidence and respond. If they agree to change the value, they will contact you with a stipulation for you to sign, if you agree. If an agreement on the true and fair value cannot be reached the Board of Equalization (BOE) Coordinator will notify you of the location, date, and time of your scheduled hearing by mail about 6 to 8 weeks after submitting a complete petition.
- What can I expect at the hearing?
-
The hearing is an informal review where property owners may represent themselves without an attorney. You and the Assessor's representative will have the opportunity to give oral testimony and review your previously submitted arguments and documentary evidence. Each party may question the other and rebut evidence. There is no requirement that the petitioner or Assessor’s representative attends the hearing.
- Can my property value be increased?
-
Yes, the Board of Equalization can sustain, lower, or raise the Assessment so it reflects 100% of the true and fair market value.
- When will I receive a decision?
-
Decisions are typically mailed within 45 days of the hearing.
- What if I am not satisfied with the Board of Equalization’s decision?
-
Either the Petitioner or Assessor may appeal a Board of Equalization (BOE) decision to the Washington State Board of Tax Appeals. An appeal must be filed with the State Board within 30 calendar days of the mailing date of the BOE’s decision. Forms are available on the BOE webpage, at the BOE office, or may be obtained from the Board of Tax Appeals.
- Should I wait until after my hearing to pay my property taxes?
-
Pay your property taxes when due. After your hearing and the finalization of the BOE's decision, the Clallam County Treasurer will notify you of the appropriate adjustments in your tax responsibility or refunds.