Board of Equalization

IMPORTANT NOTICE REGARDING 2024 TAXES: 

The deadline to appeal your 2023 assessment value for 2024 taxes has passed. Please note the following:

 

  • If you are seeking tax relief, please visit the Assessor’s Exemption Division to see if you qualify (filing an appeal with the Board of Equalization is not the correct avenue for tax relief).
  • The assessed value is different from the taxable value, and tax rates are based on your taxing district.
  • Please visit the Assessors website to review their 2024 tax release information or contact their office to find out what factors were used to calculate your 2023 assessment value. 

 

If you believe 1) your assessment value is incorrect, and 2) you qualify for late filing (see WAC 485-14-056 and WAC 458-14-127) and 3) would like to pursue an appeal, please contact the BOE at boe@snoco.org or 425-388-3407 with your email or mailing address so we can provide you with a petition form and late filing waiver. However, the Board cannot consider appeals based on the amount of taxes paid, rate of percentage increase, or assessments/taxes of other parcels in comparison to yours (see RCW 84.40.030 and RCW 84.40.0301).

ABOUT THE BOARD

The board is an independent body organized to hear appeals of various determinations made by the assessor. It is comprised of five citizen members appointed by the Snohomish County Council, on the recommendation of the executive. The board’s goal is to provide an impartial hearing environment that protects each party’s due process rights and results in a fair decision. Board members must have knowledge of property values, and may not be an elected official or employed by an elected official. Board members are limited to three terms of three years each, and must attend training within one year of appointment or reappointment.  


All hearings are being held remotely. If you would like to attend a hearing, please contact the clerk for instructions. Anyone may attend by Zoom or by telephone.


Senior/Disabled Person Exemption Denied? Please use this form.


CURRENT TOP QUESTIONS

1.   I received my new assessment. How do I appeal it?

Answer:  Most assessment notices were mailed June 23, 2023, and the appeal deadline was August 22, 2023, at 5PM. 


The Board of Equalization may grant a late filing exception request under the following limited circumstances - please contact the Clerk if you believe you may qualify for late filing:

  • The petitioner was away from their place of residence at least 15 days from June 23-August 22, 2023.
  • Death or serious illness of the person responsible for filing an appeal, or a member of their immediate family.
  • Incorrect written advice given by a county staff member regarding filing deadlines.
  • Natural disaster such as flood or earthquake.

2.  How do I conduct an assessment appeal with a greater chance of success?

Answer: 

By state law, the appellant (yourself) must overcome the Assessor's assessed value by providing clear, cogent, and convincing evidence that a different valuation is justified.

The Board of Equalization (BOE) can consider the following market-based information: comparable sales, bids or estimates for needed repairs, development restriction or easement documentation.

The BOE cannot by law consider other properties' assessments, the amount of tax paid, percentage increase of assessment, personal hardship, or other matters unrelated to the market value of your property. Please visit our FAQ for detailed information.


3.  I filed an appeal last year, but haven't received resolution. What's happening?

Answer:  

Your petition is in process. Most appeals are resolved within 12-18 months of filing. You may call or email to check the status at any time.

The BOE receives many appeals on properties’ assessed valuations every year. For the 2022 assessment year, we received approximately 1700 appeals. We do our best to manage these appeals in a timely manner, and we do plan to hold hearings throughout 2023 for those appeals. 

A copy of your petition has been provided to the Assessor for their review. The Assessor may contact you for more information. Then they will issue a response that supports their assessed value, or they may issue a corrected value, and it is at that point that a hearing will be scheduled before the Board of Equalization if necessary. 

We understand that it is difficult to wait, but we appreciate your patience. In the meantime, please be sure to pay your billed tax amount to avoid penalties and interest. If your appeal results in a reduction of your assessment, any overpayment will be returned to you.

Send completed forms to:

Board of Equalization
3000 Rockefeller Avenue, M/S 409
Everett, WA 98201