Who is the Board of Equalization?
The board is wholly separate and apart from the Assessor's Office. They are comprised of 5 county residents appointed by the Whatcom County Council to 3 year terms. Board members are selected for their knowledge of real estate values and each member is required by law to attend an intensive training by Washington State Department of Revenue on the valuation of real property. Board members receive yearly continuing education from the Washington State Department of Revenue. The board is directed by state law (Revised Code of Washington, RCW, and Washington Administrative Code, WAC). A list of Whatcom County's current board members is available upon request.

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1. Who is the Board of Equalization?
2. How can I appeal the assessed value of my property?
3. Who may file an appeal?
4. Where can I get an appeal form?
5. What information must I provide for a completed petition?
6. What is the deadline for filing a petition?
7. If I do not meet the appeal deadlines, can the board be reconvened to consider a late filed petition?
8. How does the assessor value my property?
9. When do I receive a "Change of Value Notice?"
10. What if I did not get a "Change of Value Notice?"
11. Should I wait until after my hearing to pay my property taxes?
12. What types of evidence should I provide?
13. What if there are no sales comparable to my property?
14. What if I don’t have time to gather all the evidence by the petition deadline?
15. Should I contact the Assessor’s Office?
16. When will I have a hearing?
17. What can I expect at the hearing?
18. May I submit additional information at the hearing?
19. How soon will I receive a decision from the Board of Equalization?
20. What if I am not satisfied with the Board of Equalization’s decision?