Board of Equalization


Apply to be a member of the Board of Equalization

1 Vacancy, 3-year term representing County Council District 4

Applicant must reside in Council District 4. The Board ensures that all properties are valued at 100% of market value. The Board may equalize property values by either lowering or raising land/building assessments. The Board generally meets on Wednesdays and Thursdays, with occasional Tuesday meetings as the caseload requires. Members receive $75 per diem for attending hearings. 

The Board of Equalization has 5 members:
  • Emily Weaver, District 1 Term ends 1/31/2019
  • John Bruton, District 2 Term ends 1/31/2020
  • David Simpson, District 3 Term ends 1/31/2019
  • Vacant, District 4 Term ends 1/31/2021
  • Tammy Valenti, District 5 Term ends 1/31/2019


Term Limit

  • 2 terms
    • 1 year separation required after 2 terms.

Term Length

  • 3 years


The Board of Equalization hears property tax appeals and complaints regarding the Assessor′s property value determination. The Board is responsible for ensuring that all properties are valued at 100% of market value and that comparable properties are assessed at comparable values. The Board may either lower, raise, or sustain the land or building assessments. Appeals of the Board's decision are made to the Washington State Board of Tax Appeals.


Board members are selected for their knowledge of real estate values and each member is required by law to attend a 2-day course on the valuation of real property. The Board is responsible for hearing appeals of assessed valuation of property.


  • Revised Code of Washington (RCW) 84.48.014
  • Washington Administrative Code (WAC) 458-14
  • Whatcom County Code Section 2.21

Additional Information