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General Services Administration

About the Island County Board of Equalization

The Island County Board of Equalization, or BOE, is an independent body organized to adjudicate appeals of various determinations from the County Assessor’s Office.  The Board hears and decides appeals including: changes to real and personal property valuations; 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; and claims for either real or personal property tax exemptions.

The BOE is comprised of County residents appointed by the Island County board of Commissioners. Board members are selected for their knowledge of real estate values and each member is required by law to attend an intensive two day course on the valuation of real property. The Board's goal is to provide an impartial hearing environment that protects each party's due process rights and results in a fair decision. 

Board members receive a stipend while they are in session and receive yearly continuing education from the Washington State Department of Revenue. The Board is directed by state law (Revised Code of Washington, RCW, and Washington Administrative Code, WAC). 

How Can I Appeal the Assessed Valuation of My Property?

The Assessor's Office mails your Official Property Value Notice, or Notice of Value annually.  Taxpayers who believe the assessed value of their property exceeds its fair market value may file a petition form to appeal their valuation during the 30 calendar day period following the mailing date printed on their property’s  Notice of Value.  

Petitions must either be postmarked, hand delivered to the BOE’s office, or filed by the latter of July 1st of the assessment year OR within 30 calendar from the mailing date printed on the value notice (or other notice of determination) {WAC 458-14-056(2) and WAC 458-14-056(4)}

You may submit your completed petition by mail, in person or via email at the adresses below.  You may also file your appeal online.  

  • Mail to:  Island County, Board of Equalization
                   PO Box 5000, Coupeville, WA 98239

  • In person:  1 NE 7th St, STE 200 Coupeville, WA 98239

  • Email:  BOE@islandcountywa.gov 

How to file your appeal online:

To file form A of the Real Property Valuation appeal, click here.  

To file form B of the Real Property Valuation appeal, click here

To file a Senior Citizen/Disabled Person Exemption or Deferral appeal, click here. 

Form Downloads

Appeal forms are available to be downloaded below.  Forms are also available from the Clerk of the Board at the  Island County Board of Equalization Office.  The Clerk may be reached at (360) 679-7379BOE@islandcountywa.gov, and at the Camano Island office.

               The following links contain instructions for form A and form B of the Real Property Valuation appeal:

                Form A Instructions
                Form B Instructions

When an Appeal may not be Required

If you feel an error has been made in valuing your property, it is recommended that you contact the Assessor's Office directly before filing an appeal.

When does the local Board of Equalization meet?

 The Island County Board of Equalization meets in regular session within 14 days of the date the County Assessor certifies the Assessment Rolls WAC 458-14-046(5).  Notice of the dates and location of these regular meetings can be viewed by clicking here, or visiting the Island County Administration Building bulletin board (front hallway, 1 NE 7th St., Coupeville WA or the Island County Assessor's Office).

Additionally, the Board of Equalization meets as designated by the Board of County Commissioners, Island County, to hear petitioned cases.  These case hearings are set by appointment.

Additional Questions?