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Board of Equalization

Purpose:  The Board of Equalization hears property tax appeals and complaints regarding the Assessor´s property value determination.  The Board is responsible for ensuring that all properties are valued at 100% of market value and that comparable properties are assessed at comparable values. The Board may either lower, raise, or sustain the land or building assessments.  Appeals of the Board´s decision are made to the Washington State Board of Tax Appeals.

Duties: Board members are selected for their knowledge of real estate values and each member is required by law to attend a two-day course on the valuation of real property. The Board is responsible for hearing appeals of assessed valuation of property. 

Authority: Revised Code of Washington (RCW) 84.48.014, Washington Administrative Code (WAC) 458-14, and Whatcom County Charter Section 3.23

Contact Person:  NaDean Hanson, Whatcom County Board of Equalization, 676-6690

Vacancies:  See Council vacancy list

Term Limit:  2 terms, one year separation required after two terms.

Term Length:  3 years

Number of Members:  3 full members and 2 alternate members. Current member list.

Additional Information: Board of Equaliation website