Grant County, WA: BOE

The Board of Equalization (or BOE) was established by RCW 84.48. The BOE is a quasi-judicial body completely independent of the Assessor's Office and the Treasurer's Office. The BOE hears property owners' appeals regarding assessed valuations assigned to their 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, impartial decision. The BOE is responsible for ensuring that all properties are valued at 100% of market value and that comparable properties are assessed at comparable values. The BOE may either lower, raise, or sustain the land or building assessments. Appeals of the Board's decision is made to the Washington State Board of Tax Appeals.