FILING DEADLINE NOTICE: The deadline for filing an appeal is July 1 of the assessment year or within 60 CALENDAR DAYS of when your Notice of Value was mailed. The appeal form must be complete and include a copy of your Notice of Value. The appeal must be received by the Board of Equalization office or postmarked within that 60 days. LATE APPEALS CANNOT BE ACCEPTED. (RCW 84.40.038)
** You must pay your taxes by the date they are due to avoid penalties and interest. **
See our Hearings page for information on joining a meeting via phone/video chat.
The Board of Equalization
The Board of Equalization assists in the administration of property valuation used for tax purposes, providing an impartial forum for property owners. If a property owner disputes the assessed value of property, the Board of Equalization will hear the owner's appeal and make an informed decision. This is a free process.
Hearings are held on an individual basis consistent with property policies established by law.
The board is an independent body organized to process and hear appeals of various determinations made by the county Assessor's Office. It is comprised of three citizens and up to four alternates appointed by the Clark County councilors to provide an impartial hearing environment that protects each party's due process rights and results in a fair decision.
The Board of Equalization hears and decides appeals concerning the numerous types of determinations, including: changes to real and personal property valuations; denials of senior citizen/disabled exemptions; denials of home improvement exemptions; decisions regarding historic property; forest land classification determinations; current use determinations; destroyed property determinations; and claims for either real or personal property tax exemptions.
Appealing to the Clark County Board of Equalization
If you have concerns about the assessed value of your property and you believe you can provide documentation that indicates a different value for your property, then you should appeal your assessment. This is your legal right under RCW 84.40.038 and WAC 458-14-056. There is no cost to you except time, effort and some copying. You can file a preemptive appeal January 1 through July 1 of the assessment year, or, if you receive a Notice of Value you have 60 days from the date on that notice to file an appeal.
If you wish to proceed, you must complete an appeal form. This can be obtained on this website under Documents or you may request a form by calling 564-397-2337 or emailing our office at BOE@clark.wa.gov. You also will find further information for filing an appeal under "Frequently ask questions". Please make note to get your appeal submitted within 60 DAYS from the date on the Notice of Value - NOT two months from the date. Historically over 50 percent of appeals have a favorable outcome for the property owner, either from talking with the Assessor’s Office or a BOE hearing.
You may include additional evidence with your appeal or submit it at a later date as long as it is received by this office twenty one business days prior to a hearing date. Your best evidence is Comparable Sales or an appraisal done within the last year or two. You do not want to use other assessed values as your argument. Getting bids (costs to cure) for any necessary repairs is good evidence as well. Include pictures. Demonstrating an inability to develop your property is a valid argument also. You may search like properties at www.clark.wa.gov/assessor and click on “Property Information Center” on the right under “Find it Fast." Enter your own property and click on the “sales search” tab. You may also review the property sales information published by the Assessor’s Office (https://clark.wa.gov/assessor/residential-property-sales-information) and/or contact the Assessor’s Office (assessor@clark.wa.gov or 564-397-2391) and make a good-faith attempt to resolve issues.
To summarize:
File your appeal in a timely manner. Your file will be processed and set up by the BOE staff. A 15-minute hearing will be scheduled as necessary, and you may represent yourself in front of the three board members. A reasoned decision will be mailed to you within 30 days of the hearing date. If you are unhappy with that decision, you may appeal to the Washington State Board of Tax Appeals.
Before your hearing date you should review the property sales information published by the Assessor’s Office (https://clark.wa.gov/assessor/residential-property-sales-information) and/or contact the Assessor’s Office (assessor@clark.wa.gov or 564-397-2391) and make a good-faith attempt to resolve issues.
Please be sure to pay your tax bill on time to avoid penalties or fees. If a change is made to the assessed value, it will be reflected on the subsequent bill.
Learn more about the appeal process by watching this video.