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The Board of Appeals and Equalization (Board) is an independent body organized to adjudicate appeals of various determinations made by certain King County agencies. It is comprised of seven citizen members appointed by the King County Executive and confirmed by the King County Council. When performing its duties, the Board’s goal is to provide an impartial hearing environment that protects each party’s due process rights and results in a fair decision.


Presiding as the Board of Equalization, the Board hears and decides appeals concerning the numerous types of determinations made by the Department of Assessments, including: changes to real and personal property valuations; denials of senior citizen/disabled persons exemptions; denials of home improvement exemptions; decisions regarding historic property; forest land classification determinations; current use determinations; destroyed property determinations; and claims for either real or personal property tax exemptions.

Presiding as the Board of Appeals, the Board hears and decides appeals from any other orders by an executive department or administrative office as provided by ordinance in accordance with King County Code 2.34.030.