100 W. Broadway Suite 1
Montesano, WA 98563
The Board of Equalization Appeal Process
The Board of Equalization hears appeals from taxpayers concerning the assessed value of their property. Taxpayers can contact the board at any time of the year for information on assessed values and your rights to appeal any property value you do not agree with. You only have 30 days from the date the Assessor's Office mails your revaluation notice to submit an appeal form with the Board of Equalization.
Once you receive your change of value notice and you have questions concerning the new assessed value, you should contact the Grays Harbor County Assessor’s Office. Property owners can often settle disagreements at this level without filing a formal appeal. If a value agreement cannot be reached with the Assessor's Office within the 30 day appeal window, an appeal form should be timely filed with the Grays Harbor County Board of Equalization to protect your right to continue researching the value of your property and be able to have a hearing in front of the Board of Equalization explaining your reasons, evidence and findings to change the assessed value to your estimate of value.
Please call Jill Vance, Clerk of the Board, for information on the appeal process and any help you may need in filling out the appeal form and finding/submitting the required evidence. The completed petition form must be timely filed within 30 days from the date that the revalue notices were mailed, or by July 1st of the current assessment year whichever date is later in the year. An appeal form is available from this page or you can call the clerk to have a form sent to you by mail or email. For other types of appeal forms, please call the Board Clerk.
To print a real property (residential/commercial) appeal form click here
To print a personal property appeal form click here.
Additional information on the appeal process:
Welcome to the BOE process: click here
Evidence and documentation information: click here
Department of Revenue publication-appealing your property value: click here
Department of Revenue publication-Mass appraisal process: click here
The appeal process is informal and does not require an attorney. Washington State law does require that the appellant submit clear, cogent and convincing evidence that proves the appraised value does not reflect market value as of January 1 of the current assessment year. Evidence should include 'market' sales information of comparable properties in your area or a similar area that have sold within the last few years showing a sales value closer to your estimate of value. Sales closest to January 1 of the assessement year will hold the most evidential weight. A private appraisal with comparable sales listed or information/photo's on conditions of the property not known to the Assessor can also be submitted as evidence. The completed appeal form must be submitted within the 30 day limit; however, you can submit additional evidence any time up to 7 business days before the hearing date.
If you are not satisfied with the determination made by the Board of Equalization, you can appeal that decision to the Washington State Board of Tax Appeals.
About the Board of Equalization
The Grays Harbor County Board of Equalization is an independent body of private citizens that hears and decides appeals related to property valuation and other determinations by the Grays Harbor County Assessor. Appointed by the County Commissioners, the Board is established by the laws of Washington State and governed by the Washington State Department of Revenue. The Board of Equalization is committed to ensuring that adequate guidance and information is available to taxpayers in preparing a proper appeal.
The Board provides impartial and economical adjudication for appealing the following
determinations of the Grays Harbor County Assessor:
- Changes in real and personal property values (residential & commercial)
- Determinations of forest land classification/value/removal
- Determinations of senior citizen/disabled exemption denials & deferral
- Determinations of current use removals, exemption denials & classifications
- Determinations of home improvement exemption denials
- Determinations regarding historic property
- Determinations regarding destroyed property
- Determinations of valuation reductions after government restriction
- Valuation of property previously qualified for a multi-unit housing exemption
Information on these topics can be found at the DOR website (dor.wa.gov) under RCW 84.
The Board of Equalization does not have any authority to rule on the penalty imposed by the county Assessor on personal property taxes when the taxpayer has failed to timely file their personal property listing.
The Grays Harbor County Board of Equalization consists of three members representing each district within the county, and the clerk of the board. All are appointed by the County Commissioners.
The Board includes:
Otis Leathers Claudia Woodward-Rice Susan Conniry
McCleary - District 1 Aberdeen - District 2 Ocean Shores - District 3
Clerk of the Board
Grays Harbor County Assessor’s Office
You may contact the Grays Harbor County Assessor’s office to review your property valuation at any time during the year. Agreements can often be reached prior to filing an appeal with the Board of Equalization.
100 W Broadway, Suite 21
Montesano, WA 98563
Assessor Office Hours:
Currently Posted Office Hours
Washington State Dept. of Revenue
The Washington State Department of Revenue website provides extensive information on property taxes including links to publications, forms and applicable laws.
- The Board must decide if there is 'clear, cogent and convincing' evidence that the Assessor's value is incorrect
- To file an appeal of the assessment of your property, you must complete and timely submit an appeal petition form to the Grays Harbor County Board of Equalization with a copy of your revaluation card attached. A letter or telephone call will not be accepted as a substitute for the appeal petition form.
- The deadline for filing an appeal is July 1st of the current assessment year or within 30 days of the date that the Revalue Notices were mailed by the Assessor’s Office , whichever date is later.
- There is no charge for filing an appeal and an attorney is not required.
A completed petition must include specific reasons why you believe that the Assessor’s Office is incorrect. Statements that the assessor’s valuation is too high or property taxes are excessive are not sufficient. You should be specific as to why the assessed values does not reflect market value. Examples might include sales of similar property sold the year before the assessment date that reflect a lower value for your property; a recent appraisal of your property; or excessive deterioration of your property.