The Board of Equalization (BOE) is an independent quasi-judicial body that considers questions of valuation/equalization of property assessments, not levy rates or the overall amount of taxes due. The BOE is separate and apart from the County Assessor and is governed by the Washington State Department of Revenue as supported by RCW 84.08.020 and 84.08.060. It is comprised of no more than seven citizen members and one alternate appointed by the Clallam County Commissioners. When performing their duties, the BOE’s goal is to determine the true and fair market value of the property by providing an impartial hearing environment that protects each party’s due process rights. This allows for a thorough review of evidence and results in a fair decision.
The Board of Equalization hears and decides petitions concerning the numerous types of determinations made by the Assessor’s Office, 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.