County Board of Equalization
Property owners or persons responsible for payment of taxes on any property may appeal for a change in assessed value to the County Board of Equalization. The sole method for appealing an assessor’s valuation is by timely filing a complete appeal petition with the Board. A Petition for Appeal form must be used. The appeal must be filed with the Skagit County Board of Equalization office by July 1 of the assessment year, or within 30 days of the date on the Notice of Value mailed to you by the Assessor’s Office.
The Board of Equalization is established by state constitution and laws, governed by the Department of Revenue and:
- Has the responsibility to determine whether the assessed value of the property represents 100% of the property's fair market value. The board considers questions of valuation and equalization of property assessments, not levy rates or the overall dollar amount of taxes due.
- Is a quasi-judicial body that provides an impartial citizen forum for property owners with the appeal process regarding disputes in their valuation assessment placed on their property by the county assessor.
- Functions independently of the Assessor's Office. The board office and staff is under direction of the Skagit County Board of Equalization as supported by RCW.84.48.028.
- Has jurisdiction to hear all appeals as may be authorized by statute WAC 458-14-015 including exemption denials (public corporations and senior citizen), historic property, current use determinations, property tax deferrals, omitted property, destroyed property.
- Has jurisdiction to "equalize" property on its own initiative pursuant to RCW 84.48.010, in accordance with WAC 458-14-046.
- Is governed by the Washington State Department of Revenue as supported by RCW 84.08.020 and 84.08.060.
The board is comprised of three county residents who are appointed by Skagit County Commissioners
|BOARD OF EQUALIZATION
Mona Kellogg, Clerk