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Tax Guides

Appealing Your Property Tax

Homeowner's Guide to Property Taxes

Open Space Taxation

Annual Tax Book

Washington Tax Structure


Appealing your property tax

When to pay my property taxes if I am appealing
Process of Appealing & Deadlines
Change of Value Notice
Valuation Procedure
Hearings and the Board of Equalization

Additional Questions?

Additional information may be obtained in Tax Statute RCW Chapter 84.08 and  84.48 and in the Department of Revenue's Administrative rules, Chapter WAC  458-14. To assist you, individual property tax subject publications are available  from The Whatcom County Assessor's Office and The Washington State Department of Revenue.

Whatcom County Board of Equalization, (360) 676-6690

Should I Wait Until After My Hearing to Pay My Property Taxes?

Pay your property taxes when due. After your hearing and the finalization of the Board of Equalization's decision, the County Treasurer will notify you of the appropriate adjustments in your tax responsibility or refunds.                                                    

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How Does the Assessor Value My Property?

State law requires the Assessor's Office to value property at 100% of it's true and fair market value, according to the highest and best use of the property.  The Assessor must take into consideration any situation or circumstance that would affect the negotiations between a willing buyer and a willing seller. Market value is the amount of money that a willing and unobligated buyer is willing to pay a willing and unobligated seller. The Assessor values real property using one or more of the professionally recognized appraisal methodologies. These are the market or sales comparison approach, the cost approach, the income capitalization approach, or any combination of the three approaches.                                                                          

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