Board of Equalization
The Board of Equalization (BOE) is an impartial citizen board that hears property value disputes and determines assessed value. The Board is wholly separate and apart from the Assessor’s Office. The Board is comprised of three Chelan County residents and are appointed by the Chelan County Commissioners. You can leave a message for them at (509) 667-6565 to request forms or additional information.
Types of appeals may be brought before the BOE:
- The Board's jurisdiction involves appeals of Assessor determinations including:
- Change in real and personal property values*
- Denials of senior citizen/disabled persons exemptions
- Denials of home improvement exemptions
- Decisions regarding historic property
- Forest land classification determinations
- Current use determinations
- Destroyed property determinations
- Claims for either real or personal property tax exemptions *There is no provision in State law to directly appeal the amount of your property taxes.
The only thing you can appeal is your current year assessed value. If you have concerns over the amount of taxes you are paying, you need to take them up with the taxing district officials who determine the budgets for their districts. You can also work for efficiency in government by attending budget hearings and calling or writing the taxing authorities with your concerns and ideas. Please refer to your local phonebook for contact names and numbers of each taxing district.
Petitions must be filed with the BOE or postmarked on or before July 1st of the assessment year or within 30 days after your notice of value was mailed, whichever date is later. To protect your right to appeal, we recommend you file a petition while working with an appraiser. If you are satisfied with the results of your work with the appraiser, the petition may be withdrawn.
There are several ways to get the form:
- Download the appeal packet here Board of Equalization Appeal Packet.
- Petition to the County Board of Equalization for Review of Senior Citizen/Disabled Person Exemption or Deferral Determination
- Taxpayer Petition to the County Board of Equalization for Review of Real Property Valuation Determination.
- Visit the Assessor's Office and pick up a form at 350 Orondo Ave., Suite 206, Wenatchee, WA 98801.
- Request a form by emailing the Clerk of the Board, Susan Ward at email@example.com.
- Request a form through the mail by contacting the BOE Clerk at (509) 667-6565. Voice mail is available twentyfour hours a day, seven days a week. Simply leave your name, parcel number, telephone number and mailing address.
Please send your completed form to:
Chelan County Board of Equalization
400 Douglas St., Suite 201
Wenatchee, WA 98801
There are limited reasons the board would reconvene to consider an appeal if the appeal was not filed by the deadline.
For example: A new purchaser bought property after July 1st and before December 31st of the assessment year, and the sale price was less than 90 percent of the assessed value. The deadline for requesting the board to reconvene is April 30th following the assessment year. Or, in the event of 100 percent over valuation, a board may reconvene up to three years after their regular session. Contact your County Board of Equalization at (509) 667-6565 for more information.
You should pay your property taxes when they are due. After your hearing, when the Board of Equalization has made their decision, the County treasurer will notify you of any adjustment to your taxes.
The Clerk of the BOE will notify you about the date, location and time of your scheduled hearing. The hearing is an informal review that allows the property owners to represent themselves without an attorney. Both the property owner and the County Assessor will give oral testimony and written evidence to support the value. The BOE reviews sales evidence submitted by you and the Assessor, and sets a final value. Keep in mind that the County Assessor, by law, is presumed to be correct. The burden of proof is on you, the taxpayer, to show that the assessed value is not correct.
The BOE usually issues a written decision within 30 to 60 days of the hearing. The board can raise, lower or sustain the County assessor’s value.
You may appeal the County board’s decision to the State Board of Tax Appeals. Your appeal must be filed with the State Board within 30 calendar days of the postmarked date of the County Board’s decision. You may also pay your taxes under protest and petition the Superior Court for a refund by filing a lawsuit.
- You can contact the State Board of Tax Appeals:
- In writing: PO BOX 40915, Olympia, WA 98504-0915
- By phone: (360) 753-5446
- By email: firstname.lastname@example.org
- Website: bta.state.wa.us