Clerk outlines property tax appeal process, training gaps for Board of Equalization

Purvi, clerk to the Board of Equalization, told the Cowlitz County commissioners that property owners who believe their assessments are incorrect must file a petition within 30 days of the notice of value and submit supporting materials at least 21 days before a scheduled hearing. "The petitioner must file within 30 days of the date on the notice of value," Purvi said, and added that petitions without required documentation are deemed noncompliant. The presentation matters because the BOE is the local review body for property tax disputes and commissioners appoint its members; delays or noncompliant filings slow dispute resolution and can shift appeals to state review. Purvi said noncompliant rates were about 18% in 2022, 3% in 2023 and 12% in 2024, and set this year’s target at less than 10%. Purvi reviewed the administrative steps the clerk’s office takes after a petition is filed, saying staff check compliance with Department of Revenue requirements, schedule hearings and send letters requesting corrected materials when needed. "An example is if they say that the taxes are too much and the value is too much, that would be noncompliant because there's no supporting statement," Purvi said. She described options petitioners commonly use, including withdrawing petitions or reaching stipulations with the assessor. After hearings, she said the board issues a board order within 45 days and petitioners may appeal to the state Board of Tax Appeals. She also described the board’s membership and training status: the RCW requires three members appointed by the board of commissioners; the BOE currently has a new member, Cameron Svenson, and two other relatively new members who completed Department of Revenue training this past June. Purvi said new members frequently take office before they can attend the DOR two-day training, leaving them reliant on training documents and mentoring until the next session. She recommended moving BOE member expiration dates to April so appointees can complete DOR training in June before the assessment year begins. Commissioners thanked Purvi for improving the BOE website and the online form and asked staff to work on timing changes and policy details. No formal change to appointment dates was adopted at the meeting; commissioners agreed to explore the timing recommendation and to follow up in future meetings. Looking ahead, Purvi said the clerk’s office plans preparatory meetings before assessors release notices of value to review procedures, swear in new members and vote for chair and vice chair so the board can meet statutory timelines.