2026 Whatcom County Board of Equalization Review Follow-up

• The Board has discontinued retaining untimely filed petitions; 2023 review requirements were completed.

• The submission deadline on the hearing notices reviewed was a date rather than the recommended language of “21 business days prior to the hearing,” however, all dates reviewed were correct.

• None of the files incorrectly used the preponderance of the evidence as the standard of proof. However, two petition files included a recommendation by the Assessor to reduce the certified value. In these situations, the standard of proof is shifted to a preponderance of evidence. The orders issued by the Board incorrectly stated that the standard of proof to overcome the presumption of correctness was clear, cogent, and convincing.

Yes

To determine if the Board of Equalization has met the requirement, the Department expects the Board of Equalization to provide:

• Three petition files that had a recommended reduction of the value by the Assessor.
• Two petition files with a preponderance of evidence as standard of proof.

• All petitions were signed; however, one petition did not list a market-based reason for appeal and was accepted and granted a hearing.

Yes

To determine if the Board of Equalization has met the requirement, the Department expects the Board of Equalization to provide:

• Two complete petition files.
• Two incomplete, and then perfected petition files.

• The Board has ceased forwarding evidence to the Assessor.

• The order form provided included correct contact information for the Board of Tax Appeal; however, the Board does not include the hearing date in the custom order form. The Board uses a date stamp for the hearing and mailing date; this does not meet the requirement to add the hearing date to the custom order form. In addition, custom order forms must be approved by the Department.

Yes

To determine if the Board of Equalization has met the requirement, the Department expects the Board of Equalization to provide:

• The petition files provided for requirements 3 and 4 will be used to determine if the Board has met the requirement.
• The custom order form used by the Board.

The petition forms are the Department’s forms:

• Multiple petitions added the assessment and tax year to the Department’s petition form. This alters the form and requires approval by the Department.

Pending Completion

Yes

To determine if the Board of Equalization has met the recommendation, the Department expects the Board of Equalization to provide:

• If the Board continues the practice of adding text to the Department’s form, a sample must be submitted to the Department for approval.

The Board’s Desk Reference Manual:

• Section 3, BOE Calendar lists April 30 as the deadline for a late filing Exception Request.
• Section 3, BOE Calendar lists July 15 as first day of the Board’s annual 28-day regularly convened session.

Pending Completion

Yes

To determine if the Board of Equalization has met the recommendation, the Department expects the Board of Equalization to provide:

• Provide a copy of the updated Board’s Desk Reference Manual.