Okanogan BOE cuts land value for riverfront parcel over erosion concerns

The Okanogan County Board of Equalization on an appeal identified as BOE 25-058 reduced the assessed land value for a riverfront parcel because members found the property—s unique riverbend and erosion concerns justified a lower land value. The board set the land value at $75,000 and left improvements at $356,300, for a total assessed value of $431,300. The BOE is a quasi-judicial panel appointed by the county commissioners and trained by the Washington State Department of Revenue; by state law it begins hearings assuming the assessor's valuation is correct, and petitioners must provide clear, cogent and convincing evidence to rebut it. The board—s action on BOE 25-058 followed discussion of photographic evidence, Google Earth imagery and assessor remarks about erosion risk and potential remediation costs. Board members discussed whether the petitioner—s claim that only 45% of the original spot remained on the parcel matched available imagery. Assessors' staff acknowledged they had not personally inspected the site since early 2022 and cited a contractor—s estimate that remediation (riprap, replanting trees or similar measures) could cost up to $100,000. The county representative also noted the parcel receives full use currently and that the assessor had already valued the subject below nearby lots by $50,000 to reflect certain limitations. After deliberation, a board member moved to overrule the assessor on the land component and set the land value at $75,000 while retaining the improvement value of $356,300; the motion passed with the board—s affirmative votes. The board clerk said the written decision will be mailed to the petitioner within 45 days and reminded the petitioner that a further appeal may be taken to the State Board of Tax Appeals. The reduced land valuation applies only to this parcel as described in BOE25-058; the assessor—s improvement valuation was not changed.