BOARD OF EQUALIZATION
The Board of Equalization is an independent quasi-judicial board of the County responsible to hear property tax appeals on Assessor’s determination of assessed valuations and to equalize property. Douglas County hires a hearing examiner to proceed over Board of Equalization hearings per WAC 458-14-136.
APPEAL FORMS: Board of Equalization appeal forms may be obtained from the BOE Clerk of the Board.
- To request a form call (509) 888-6550. Voicemail is available 24/7. Please leave your name, telephone number, and mailing address, and note the number of parcels you are appealing. Forms will be mailed out the next day.
- Request a form be sent to you via email by sending a request to BOE@co.douglas.wa.us
- Download the appropriate form:
Property Valuation Methods. State law requires assessors to value all taxable property at 100 percent of its true and fair market value in money according to the highest and best use of the property. Market value is the amount of money that a willing and unobligated buyer is willing to pay a willing and unobligated seller. The county assessor values real property using one or more acceptable appraisal methods:
Market or sales comparison
Cost approach
Income capitalization approach for income producing property
Combination of the three approaches above
Settling Disagreements on Property Value. You can contact your county assessor’s office to review your valuation whenever you have questions about your property value. Property owners can often settle disagreements at this level without continuing the appeal process. However, you still need to preserve your appeal rights by timely filing your appeal form with the Board of Equalization.
FILING DEADLINE: 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 Change of Notice Value.
If you would like to request a copy of hearing notes or meeting minutes, please contact Lynn Painter, 509-888-6550, boe@co.douglas.wa.us.
ADDITIONAL RESOURCES: Additional information on appealing your property assessment to the County Board of Equalization from the Washington State Department of Revenue:
Washington State Board of Tax Appeals
If you feel your petition is rejected as incomplete by the Douglas County Board of Equalization, you as the petitioner, have the right to appeal the rejection to the State Board of Tax Appeals.
Washington State Board of Tax Appeals
1110 Capitol Way S. Suite 307
P.O. Box 40915
Olympia, WA 98504
bta@bta.wa.gov
Washington State Board of Tax Appeals Website