Board of Equalization

The health and safety of the community and our employees is a priority.  In accordance with guidance from State and local officials, the BOE office will begin accepting walk-in requests for services July 1, 2021.  Members of the public who enter the Courthouse are required to wear a mask.  Remote options for services and information continue to be a available.  For more information please call the Board of Equalization at (360) 778-5016.  For your convenience a drop box is available outside our lobby doors for document submittal.


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.


The Board of Equalization convenes each assessment year and continues in session during regular Council office hours until all taxpayer appeals are heard or otherwise resolved.  The hearings are generally held on Wednesdays and Thursdays at the Whatcom County Council Office, and are open public meetings on an as-needed basis. Please contact our office for upcoming hearing dates.

All of our hearings are being held virtually at this time.  For hearing schedules and meeting information please visit our BOE Virtual Meetings page.


The Board of Equalization has 5 members appointed by the County Council:

  • Wes VanDeMark, District 1 
  • John Bruton, District 2 
  • Vacant, District 3 
  • Sonja Merk, District 4 
  • Vacant, District 5 


Term Information

    • 3-year terms, 2 term limit, 1 year separation required after 2 terms before being eligible to reapply


Board members are selected for their knowledge of real estate values and each member is required by law to attend a 2-day course on the valuation of real property. The Board is responsible for hearing appeals of assessed valuation of property.


Additional Information