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Board of Equalization


Notice of Meeting of the
Lincoln County Board of Equalization 

Notice is hereby given that the County Board of Equalization will convene at 10:00 a.m. on September 15, 2022 at the County Courthouse, Commissioners Meeting Room, 450 Logan, lower level, Davenport, Washington, and will continue in session and adjourn from time to time for a period of not less than three (3) days, and not to exceed twenty-eight (28) days.  Meetings will be held additionally on September 21 and September 28, and at other times as required, to publicly examine and equalize the assessments extended in the current year on the taxable property of said county, for taxes to be levied in the year 2022, for collection in 2023, and to correct all errors in valuation, description, or qualities of property assessed by the assessor.

The owner or agent of any taxable property who feels there are inequities in their assessment or exemptions may file a petition and appear before the board at a future time and place to be appointed.  Appeal forms may be acquired from by clicking the following link: >>> Click Here <<< 

September 8, 2022

Dale Vaughan
Clerk, Board of Equalization
Lincoln County, WA






Lincoln County
Board of Equalization
PO Box 28
Davenport, WA 99122


Prior to filing a petition for a hearing, it may be useful to check with the Assessor’s office to have your property re-inspected. If you need assistance in completing the petition, the Assessor’s Office has the information available and will assist you.

A petition for review shall be filed with the Board of Equalization Clerk by July 1st or within 30 days from the date the Change of Value notice was mailed.

The Board’s role is to review the facts presented by both parties and determine the market value of the property on January 1st of the assessment year, which is the legal requirement for assessment decisions. To appeal a valuation to the County Board of Equalization, you must show the Assessor has erred in the appraisal. You must clearly show the assessed value does not reflect the market value. Your evidence should  consist of:

  • Sales of comparable property in your area.
  • Any other items of evidence, including maps or photographs which support value.

The burden of proof is with you to provide convincing evidence that the set value is incorrect.  A hearing is held for each petition before a non-partial Board, who have attended State training for the purpose of hearing the cases brought before them.  You are given the opportunity to present your case and evidence; although all evidence must be received at least 21 working days before the hearing. The Board will also be presented with the evidence of the Assessor, and the Board is bound by State law to find in favor of the appraised value unless you provide clear and convincing evidence that your estimate of value is closer to market value than that of the Assessor. Any evidence presented at the hearing becomes a part of the record and cannot be returned. Bring copies to support your petition, not the originals.  Assessment of other properties, percentage of assessment increase, personal hardship, amount of tax and other matters unrelated to the market value CANNOT be considered.

After all testimony and evidence has been presented, you will have the opportunity to make a final statement to the Board summarizing your case.

Because of the Board’s time frame as regulated by law, notification of your hearing date and time is usually mailed 21 days in advance of your hearing date.

The Board’s decision will be mailed to you, usually within two weeks.

Dale Vaughan
Clerk of the Board

BOE Petition Packet Download:
>>> Click Here <<<