BOE Quick Checklist
Board of Equalization
About the Board
The Lewis 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 Lewis 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.
You must submit a separate petition form for each tax parcel. Each petition MUST HAVE a value change notice to be considered complete. For more information, please contact our office at (360) 740-1391, TTY/TDD call 711, or send e-mail in C/O Tammy Martin BOE@lewiscountywa.gov .
Hard Copy Forms
- Please refer to the BOE Quick Checklist for all necessary documentation and requirements.
- If you are appealing your real property taxes, please download the Petition For Real Property.
- If you are appealing personal property taxes, please download the Petition For Personal Property.
- If you are appealing for senior / disability exemption or determination, please download the Senior / Disability Exemption Petition Form.
- If you are appealing for current use or land designation determination, please download the Designated Forest Land Determination Form.
If you have any questions or concerns regarding your property valuation, you may contact the Lewis County Assessor’s Office at (360) 740-1392. An assessor’s representative will review your petition and may contact you at your daytime phone number. If you are able to reach an agreement on the true and fair value of the property, you will be offered a form to sign that establishes the new value and withdraws the petition, and no hearing will take place. Filing a timely petition will assure your ability to talk with the Assessor regarding your property values and if need be schedule a hearing with the Board. The completed petition must be filed by July 1st of the assessment year or within 60 days of the date that change of value notices were mailed, whichever date is later.
This process may take anywhere from two to twelve months depending on the number of appeals filed.
Appeal forms can be obtained online, in person, or by contacting Tammy Martin, Clerk of the Board of Equalization (360) 740-1391 or printed from the links below. Appeals may be returned to 351 NW North St., Chehalis, WA 98532 or filed online. 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 the appraised value does not reflect market value. Evidence should include sales of comparable properties in the area, or information on conditions of the property not known to the assessor. If the appellant is not satisfied with the determination made by the Board of Equalization, an appeal can be made to the Washington State Board of Tax Appeals at bta.wa.gov
- To file an appeal on the assessment of your property, you must complete an appeal petition form online or a hardcopy with the Lewis County Board of Equalization. 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 assessment year or within 60 days of the date that Change of Value 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 that reflect a lower value for your property; a recent appraisal of your property; or excessive deterioration of your property.
- You may also note other issues are relevant to your appeal. Comparison of your assessment relative to assessment of other properties, percentage of assessment increase, or other issues of uniformity may be addressed.
- The burden of proof is with you to provide “clear, cogent and convincing evidence” that the set value is incorrect. The Board is very open to hearing your case and concerns, but cannot find in your favor if you do not provide them with evidence to back up your presentation.
- You MUST attach a copy of the value change notice