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Board of Equalization


County Board of Equalization

Things to remember for your hearing | Download

  • According to RCW 84.40.0301 the Board of Equalization is required to presume that the Assessor is correct until you show by clear, cogent and convincing evidence that the Assessor is in error.
  • If you have any questions concerning your appeal, please contact the Assessor’s Office to discuss your appeal, the hearing date should not be used as a question and answer time with the Assessor. 
  • You will have 10 minutes to present your case, the Assessor will have 10 minutes to present their case, and then you will have an opportunity to respond.   

Best forms of evidence

  • Comparable sales and/or sales of the subject property
  • Market sales closest to the January 1, 2020 valuation date are most convincing. Real Estate listings are irrelevant, as the Board will consider comparable sales only.
  • Contractor estimates of costs to repair building or land defects
  • Letters or documents from government agencies and/or experts regarding development limitations
  • Deeds describing easements that impact value
  • Independent appraisals
  • Photographs of features or conditions you believe diminish your property’s market value
  • Maps showing proximity to high traffic areas, access limitations, etc.

Once you have filed your appeal | Download

If you have any questions regarding your assessment or to ensure your property characteristics are listed correctly, we encourage you to contact the Assessor’s Office at (360)416-1780.
An Assessor’s representative will review your petition and may contact you at the phone number you provided. If you are able to reach an agreement on the true and fair market value of the property, you will be offered a proposed stipulation to sign that establishes the new value, withdraws the petition, and no hearing will take place. Otherwise you will be scheduled for a hearing.

If you intend to submit additional documentary evidence to support your request for a reduction in value you must do so 21 business days before your hearing.

The appeal process may take from 6 to 12 months depending on the number of appeals filed.

Assessed Value and Subsequent Tax:

The Assessor’s staff analyzes all sales occurring within the county on an annual basis. This analysis leads to setting the assessed value as of January 1 of each assessment year. This assessed value is used to calculate taxes payable in the following year. Tax year follows assessment year.

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FREQUENTLY ASKED QUESTIONS

Where do I find appeal forms?

Online
or By calling the Clerk of the Board of Equalization at (360) 416-1126
or Pick up at the BOE office at 700 S. 2nd Street, Room 100, Mount Vernon, WA 98273

What Information do I need to complete my petition?

A copy of your Notice of Value Change
Your Parcel Number
The Assessor’s determination of fair market value and your estimate of fair market value
Reasons why you believe the assessment is incorrect. (Please note the assessment of other properties, the percentage of assessment increase, personal hardship, and the amount of tax are not valid reasons for an appeal
Recent comparable sales, appraisals or cost to cure estimates

Where can I find comparable sales information?

Skagit County Assessor’s Property Search
Recent appraisals.
Market analysis done by a realtor

What to expect at the hearing?

You will have 10 minutes to present your case, the Assessor will have 10 minutes to present their case, and then you will have an opportunity to respond   

According to RCW 84.40.0301, the Board of Equalization is required to presume that the Assessor is correct until you show by clear, cogent, and convincing evidence that the Assessor is in error

If you have any questions concerning your appeal, please contact the Assessor’s Office to discuss your appeal, the hearing date should not be used as a question and answer time with the Assessor

 

Contact:

Crystal Carter
360-416-1126
BOEhearings@co.skagit.wa.us

Hours:  8-4:30
1700 East College Way
Mount Vernon, WA 98273

 

Petitions
and Forms