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. 
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Clallam County Granicus Access to Live and Archived Meetings, Agendas, and Minutes


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.


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