Board of Equalization (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 owner 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 are made to the Washington State Board of Tax Appeals.

The BOE cannot consider matters such as the amount of property taxes, COVID-19 hardships, personal hardships, assessment comparisons of other properties, percentage of value increases, tax levy rates, and/or other matters unrelated to the market value of the property.


The Board's jurisdiction involves appeals of Assessor determinations within Grant County including:

  • Change in real and personal property values (RCW 84.48.010) - There is no provision in Washington State law to directly appeal the amount of your property taxes.
  • Denials of senior citizen/disabled persons exemptions (RCW 84.36.385)
  • Denials of home improvement exemptions (RCW 84.36.400)
  • Decisions regarding historic property (RCW 84.26.130)
  • Forestland classification determinations (RCW 84.33)
  • Current use determinations (RCW 84.34)
  • Destroyed property determinations (RCW 84.70.010)
  • Claims for either real or personal property tax exemptions (RCW 84.36.010)


The Board of Equalization convenes each assessment year within 14 days of the Assessor certifying the roles for the upcoming year. Once convened, the BOE is in session for 28 days and must meet a minimum of three (3) times during this period. Upon completion of this mandatory 28-day period, if the BOE business is not complete for the year, they will continue in session with the approval of the County Commissioners, until all taxpayer appeals are heard or otherwise resolved.  The hearings are generally held on Thursdays at the Grant County Commissioner's Hearing Room and are open public meetings on an as-needed basis. Please contact our office for upcoming hearing dates. If you would like to attend a hearing, please use the information provided under the BOE Calendar, on the BOE Hearings link located above. Upcoming hearing dates can be found here and are subject to change without notice.


Generally speaking, for real property appeals, the issue before the Board is the market value of your property consistent with Washington State’s 100% market value standard. Accordingly, you will need to furnish evidence that demonstrates that the Assessor’s valuation exceeds your property’s fair market value. Successful forms of evidence include:

  • Comparable sales and/or sales of the subject property
  • Contractor estimates of costs to repair building or land defects
  • Letters or documents from government agencies and/or experts regarding development limitations
  • Deeds describing easements that impact value
  • Independent appraisals
  • Photographs of features or conditions that you believe diminish your property’s market value
  • Maps showing proximity to high-traffic areas, access limitations, etc.

When gathering evidence and formulating arguments, it is important to keep in mind that, by law, the Assessor is presumed to be correct. The burden of proof is on you to show that the Assessor’s determination is incorrect. Convincing evidence is the key.

Comparable Sales

Sales of the subject property and/or comparable properties are the foundation of our State’s market value standard. Accordingly, comparable sales typically provide the best indicators of market value (RCW 84.40.030). This is particularly true for residential properties. The best comparables are sales located in your neighborhood, with similar land and improvement features, which sold closest to the valuation date at issue. Assistance in finding comparable sales is available on the Assessor’s website and their Office, 509-754-2011, ext. 2683. Realtors and title companies may also be resources for comparable sales.

Comparing Comparable Sales

Comparable properties do not have to exactly match your property. Look for sales that are most similar, note their differences, and identify superior and inferior property features. This comparison process should enable you to determine whether your property would sell for more than or less than the price paid for each selected sale, leading you to a market value estimate.

Market Timing

According to State law, the Assessor must base assessed valuations as of January 1st of each assessment year. For example, if you are appealing a 2022 assessment year valuation, for taxes payable in 2023, the valuation date at issue is January 1, 2022. From a market timing standpoint, the Board gives comparable sales occurring closest to this date the most weight.

Board Members

The Board of Equalization (BOE) is comprised of three (3) citizen members and one (1) alternate member appointed by the Grant County Board of County Commissioners. When hearing appeals, it must be a quorum of the Board (2 of 3 BOE members must be present) to make a final ruling.  BOE members are trained by and in accordance with the Washington State Department of Revenue and their standards. The Board is comprised of:


Jim Brakebill09/24/202209/23/2025Chair
Kevin Burgess
Sandra Marcusen07/18/202107/17/2024Member
Marj Steinmetz09/24/202209/23/2025Alternate Member

Hearing Information:

  • Typically, the Board tries to hold all meetings and hearings on Thursdays when possible. 
  • Most typical, residential hearings are scheduled for 20-minutes. 5-minutes for the Petitioner, 5-minutes for the Assessor, and 10-minutes for discussion and/or questions.
  • The Board is open to hearing all pertinent information that you wish to provide, however, the hearing is not a negotiation table between the petitioner and the appraiser. Please present your information to the Board. 
  • Agreements are not available once the hearing commences - the Board must provide a legal ruling.
  • Due to the time requirements for notification, the Board requires that all requests for rescheduling of hearings be completed at least 72 hours in advance of the hearing. Hearings are scheduled months in advance to ensure all parties have ample time to prepare. Requests for rescheduling are considered on a case-by-case basis and are for emergent situations - not convenience. Emergent situations due arise and will be addressed on an individual basis.