Board of Equalization
If you disagree with the County Assessor’s valuation of your property, you have the right to appeal. Filing deadline for the 2021 assessment - payable in 2022 - is July 1, 2021 OR within 30 days of when the Change of Value Notice is dated and mailed by the Assessor’s Office, whichever is later. Your 2021 assessment values are based on a January 1, 2021 assessment date.
Want to find out when your appeal is due?
Click on the link to the Washington State Board of Tax Appeals website. Put the date that you see on the top of your Notice of Valuation and press "Calc". It will tell you the last day you have to turn in your appeal form. You may have your appeal forms postmarked by this date. If your deadline falls on a Saturday, Sunday, or legal holiday, the deadline period will extend to the following business day.
Although this calculator is for the BTA, it is the exact format the local BOE has to follow.
**New Online Appeal Forms**
Notice of valuations MUST be turned in with every appeal petition.
You will be given the opportunity to upload additional documents, files, pictures, etc. within the appeal form or as a stand-alone submission. If you do not include your Notice of Valuation with your packet, it will be considered incomplete.
**One parcel per appeal** You cannot turn in more than one parcel on an appeal packet. A copy of the notice of valuation must be turned in with each petition.
Real Property: The rights and benefits derived from the ownership of real estate. The physical land and everything permanently attached to it. (Examples: house, out buildings, well/septic, mobile home, etc.)
Personal Property: Movability. All property other than real property. The property is not permanently attached/affixed to the land. (Examples: equipment, machinery, furniture, etc.)
**Please use Google Chrome for optimal performance**
To file a petition on paper, click the link in paragraph below or go to our Forms and Publications link on left sidebar of this page.
To appeal an Assessor’s 2021 valuation of property, citizens must file a complete Real Property appeal petition form with the Cowlitz County Board of Equalization. You may turn your petition in by mail, fax, or in-person at the address at the top of the screen. A PDF version of this form is available on the Forms and Publications page.
- Only one parcel per appeal form. If you have more than one parcel, you must fill out an appeal form for each one.
- Page one (1) of your petition MUST be filled out in order for your packet to be considered complete.
- You MUST have an estimated true & fair market value in #3 in order for it to be accepted. Please make sure you double check your calculations.
- You MUST have a specific reason for your appeal stated in #4.
- Incomplete packets will have a copy sent back to the appellant for correction with a deadline for resubmittal.
What does the Board of Equalization do?
The Board of Equalization assists in the administration of property valuation, providing an impartial citizen forum for property owners. If a property owner disputes the assessed value of property, the Board of Equalization may hear the property owner’s appeal and make a decision.
Remember - the Board of Equalization deals with valuation, not taxes. Your taxes are based on the valuation of your property. If you have a question regarding your property taxes, please contact the Cowlitz County Treasurer’s Office.
Questions regarding the value of your property?
If you have questions or changes regarding the value of your property we encourage you to contact the Assessor’s Office at 360-577-3010. If it appears an error may have been made, the department can conduct an assessment review and, if indicated, adjust the assessed value of the property.
Previous years filed petitions:
Summary of 2012 Petitions Filed (PDF)
Summary of 2013 Petitions Filed (PDF)
Summary of 2014 Petitions Filed (PDF)
Summary of 2015 Petitions Filed (PDF)
Summary of 2016 Petitions Filed (PDF)
Summary of 2017 Petitions Filed (PDF)
Summary of 2018 Petitions Filed (PDF)