Board of Equalization

COVID-19 Update

County offices are open to the public. We are also available by phone, email, or appointment to serve you! Call the clerk of the board at 425-388-3407 or email boe@snoco.org with questions or to make an appointment.

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

CURRENT TOP QUESTIONS

1.   I received my new tax bill - how do I appeal it?

Answer:  

The Board of Equalization can evaluate appeals of assessments, but has no jurisdiction over your tax bill. Assessment notices were mailed in late June 2021, and the final deadline for appeal was August 17, 2021. There are limited circumstances in which you may file late. If you believe you may qualify for late filing, please contact the clerk at 425-388-3407 or boe@snoco.org 

New assessments will be mailed in June 2022, and appeals may be filed within 60 days of that mailing.

2.  How can I conduct a successful assessment appeal?

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. 

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 2021 assessment year, we received approximately 650 appeals. We do our best to manage these appeals in a timely manner, and we do plan to hold hearings throughout 2022 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.

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.