Spokane County WA Homepage

Board of Equalization

Attention bannerThe Spokane County Board of Equalization Office remains closed to the public. However, we are still able to serve and assist you by phone and in-person by appointment.

If you would like to schedule an appointment with us, please call 509-477-2250, leave a message and we will get back to you.

In addition, if you have any data or documents to drop off, you can use the mail slot located in our door to drop them off, or you can mail them to:


Thank you for your understanding.

  1. 2023 Taxpayer Petition Now Available

    Petitions can either be emailed to spokaneboe@spokanecounty.org or mailed to the address listed above. 2023 Taxpayer Petition Now Available
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The Spokane County Board of Equalization (BOE) is responsible for assuring that all real and personal property is entered on the county's assessment role at "fair value." The goal is to provide impartial and economical adjudication of tax appeals brought by property owners which is consistent with legislatively established tax policies.


Established by state constitution and laws, governed by the Department of Revenue, Property Tax Division, the Spokane County Board of Equalization:
  • Functions independently of the Assessor's Office. The Board office and staff is under direction of the Spokane County Board of Equalization as supported by Revised Code of Washington (RCW) 84.48.028 and shall serve at the pleasure of members of the board.
  • Has jurisdiction to "equalize" property on their own initiative pursuant to RCW 84.48.010, in accordance with Washington Administrative Code (WAC) 458-14-046.
  • Has jurisdiction to hear all appeals as may be authorized by statute WAC 458-14-015, including (but not limited to) cancellation of exemption, decisions or disputes of historic property, forest land application denial, current use determination, senior citizen exemption denials, cessation of exempt use, property tax deferrals, omitted property or value, valuation appeals, decisions for either real or personal property tax exemption, determinations of cancellation or correction of manifest error, and destroyed property.
  • Is governed by the Washington State Department of Revenue as supported by RCW 84.08.020 and 84.08.060 (giving authority over boards to the Department of Revenue).
  • Is the independent entity and processing authority that assists property owners/taxpayers with the appeal process regarding disputes in their valuation assessment placed on their property by the county assessor.
Board members are appointed by the county legislative authority.
  1. Spokane County WA Homepage

Contact Us

  1. Spokane County

  2. 1116 W Broadway Avenue

  3. Spokane, WA 99260

  4. Contact Us

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