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About the Board of Appeals and Equalization

Learn more about the Board of Appeals and Equalization (BoAE) overseeing appeals in King County. Also, learn how to apply to serve on the BoAE.

What we do

The Board of Appeals and Equalization (BoAE) is independent from King County agencies. It hears and decides on appeals made by King County agencies listed under King County Code 2.34.030. The King County Executive appoints 7 citizen members to the board. They are then confirmed by the King County Council. Our goal is to be a neutral and impartial hearing environment. We want to protect each party’s due process rights and results in a fair decision.

As the Board of Equalization, we hear and decide appeals on decisions by the Department of Assessments, including

  • Changes to real and personal property valuations
  • Denials of senior citizen or disabled persons exemptions
  • Denials of home improvement exemptions
  • Decisions about historic property
  • Forest land classification findings 
  • Current use determinations
  • Destroyed property findings 
  • Claims for either real or personal property tax exemptions.

As the Board of Appeals, we look over any other orders by a King County executive department or administrative office.

Serving on the board

Work hours

Typical work weeks are 12 hours long, split between 2 days, Monday through Thursday. It can be more or fewer hours, depending on your availability. You earn a per diem allowance of $375 per day. You can also work many of these hours remotely. However, you are required to attend occasional trainings sponsored by the Department of Revenue.

Ideal candidates

  • Can efficiently review confidential case documents and determine appeal outcomes without bias
  • Have a working knowledge of, or ability to learn, real estate appraisal concepts, rules, and regulations
  • Have a background in (one or more)
    • Finance
    • Accounting
    • Real estate valuation
    • Administrative law
    • Property tax administration
    • Mediation
    • Construction
    • Land use

How to apply

If you are interested in applying to the BoAE, fill out a Boards and Commissions application (30KB). You may also add a cover letter, but it is not required.

Submit the application by email to or mail to 516 Third Avenue, Room 1222, Seattle, WA 98104.

We will review your application when the next vacant position opens.

We are committed to upholding and promoting equal opportunity. We encourage people of all backgrounds, cultures, and religions to apply.