Appeal Your Assessed Property Value to the Board of Equalization

The Board of Equalization 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 available.  For more information, please explore the links available on this page or call the Board of Equalization at (360) 778-5016.  For your convenience, a drop box is available outside our lobby doors for document submittal.

Appeal Forms:

  • Real Property Valuation Appeal - appeal of land, buildings, improvements, installed mobile homes (autofill or print and fill out)
  • Personal Property Valuation Appeal - appeal of property that is considered moveable, as opposed to real property of real estate (autofill or print and fill out)
  • Senior/Disabled Determination Appeal - appeal of a written determination of status made by the Assessor (autofill or print and fill out)
  • Current Use/Designated Forest Determination - appeal of a written determination of status made by the Assessor (autofill or print appeal and fill out)

       Additional Forms:

  • Late Filing Waiver Request - Request a waiver to allow filing of an appeal a few days/weeks late (PDF)
  • Request for Reconvening - Request the Board hear an appeal from the previous assessment year(s)  (PDF) 
  • Withdrawal Form - Petitioner desires to discontinue appeal  (PDF)   
  • Washington State Board of Tax Appeals - appeal of a decision made by the Board of Equalization  (autofill or print and fill out) 

Right to Appeal 

The owner responsible for paying taxes on any property may petition the County Board of Equalization for a change in the assessed valuation placed upon such property by the County Assessor.

Filing an Appeal

Appeals must be made on forms approved by the Department of Revenue. You can obtain appeal forms from the Whatcom County Board of Equalization or download here. Forms must be returned to the Board of Equalization by mail to:

Whatcom County Board of Equalization
Whatcom County Courthouse
311 Grand Avenue, Suite 105
Bellingham, WA 98225

For assistance in obtaining or filing a petition, please call our office at 360-778-5016, Monday - Friday, 8:30 a.m. - 4:30 p.m. or email at

Filing Instructions

Filing Deadline:
Petitions must be received by the Board on or before July 1st of the assessment year* or within thirty (30) calendar days after the date of the value change notice, from the Assessor. If submitted by mail, petitions must be postmarked by the post office no later than the filing deadline. Example: The assessment year is 2021. The petition must be filed by July 1, 2021 to be considered timely for taxes payable in 2022. If a change of value notice is sent from the Assessor’s office, the deadline for filing an appeal for 2021 for taxes payable in 2022 would be 30 calendar days after the date of the value change notice.

Remember when calculating your deadline some months have more than 30 days. For example, October has 31 days, so for an assessor’s determination that is dated October 21st the appeal must be filed by November 20th.

*Assessment year is the year before the tax is due. Under very limited conditions, late petitions or appeals for previous assessment years may be accepted. {WAC 458-14-056; 458-14-127} Please contact our office regarding these conditions.

If submitted by mail, petitions must be postmarked no later than the filing deadline.

If the last day to file falls on a weekend or holiday, the deadline for filing is the next business day. A petition filed by mail shall be postmarked no later than the filing deadline.

If you are appealing other Assessor determinations, such as denial of a senior exemption or destroyed property, you also have 30 days from the date of the mailing notification.

To file an appeal, a taxpayer must complete an appeal petition form. A letter or phone call will not be accepted as a substitute for the appeal petition form. There is no charge for filing an appeal. For taxpayers to reserve their appeal rights a petition must be filed according to the deadlines listed above.

County Board of Equalization

The Washington State Legislature has given the Board of Equalization the responsibility to determine whether the assessed value of property represents 100% of the property’s fair market value. Boards of Equalization are quasi-judicial bodies and consider questions of valuation/equalization of property assessments; not levy rates or the overall amount of taxes due. The Board of Equalization has the authority to sustain the Assessor’s valuation, (assessed value will remain the same), or overrule the valuation by either lowering or increasing the value. Statute and the voters in the taxing district establish Washington tax levy rates. The Board will consider the value of both the land and improvements (building, etc.) in determining a final value for the property. To contest the value, the burden of proof is on the taxpayer. The taxpayer must provide clear, cogent and convincing evidence to support their estimate of market value.