Board of Equalization

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Board of Equalization

County Board of Equalization

Property owners or persons responsible for payment of taxes on any property may appeal for a change in assessed value to the County Board of Equalization. The sole method for appealing an assessor’s valuation is by timely filing a complete appeal petition with the Board. A Petition for Appeal form must be used.  The appeal must be filed with the Skagit County Board of Equalization office by July 1 of the assessment year, or within 30 days of the date on the Notice of Value mailed to you by the Assessor’s Office.

The health and safety of our community and our employees is a priority.
In accordance with the guidance from State and local officials, all BOE hearings are being held remotely via Teams software. If you have any questions regarding remote hearings please contact Stevee Kivi at (360) 416-1740.

Petitions and documentation can be submitted via email to, by mail or in person to 700 S 2nd Street, Room 100, Mount Vernon, WA  98273.  In addition, there is a drop box outside the office door of  the Records Management office.

The Board of Equalization is established by state constitution and laws, governed by the Department of Revenue and:

  • Has the responsibility to determine whether the assessed value of the property represents 100% of the property's fair market value. The board considers questions of valuation and equalization of property assessments, not levy rates or the overall dollar amount of taxes due.
  • Is a quasi-judicial body that provides an impartial citizen forum for property owners with the appeal process regarding disputes in their valuation assessment placed on their property by the county assessor.
  • Functions independently of the Assessor's Office. The board office and staff is under direction of the Skagit County Board of Equalization as supported by RCW.84.48.028.
  • Has jurisdiction to hear all appeals as may be authorized by statute WAC 458-14-015 including exemption denials (public corporations and senior citizen), historic property, current use determinations, property tax deferrals, omitted property, destroyed property.
  • Has jurisdiction to "equalize" property on its own initiative pursuant to RCW 84.48.010, in accordance with WAC 458-14-046.
  • Is governed by the Washington State Department of Revenue as supported by RCW 84.08.020 and 84.08.060.

The board is comprised of three county residents who are appointed by Skagit County Commissioners

    Name Appointment Expiration
    Angie Bossarte District 1 12-31-2022
    John Rantschler District 2 12-31-2022
    William Pfeifer District 3 12-31-2022
    Open Position Alternate  
    Betta Spinelli Alternate 12-31-2022


Stevee Kivi, Coordinator
Office hours: 7:00am – 3:30pm
700 S. 2nd Street, Rm. 100
Mount Vernon, WA  98273

(360) 416-1740


and Forms

Guide: The Board of Equalization Process and Frequently Asked Questions