Spokane County
1116 W. Broadway Ave
Spokane, WA 99260
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Board of Equalization - Homepage


The Spokane County Board of Equalization (BOE) is responsible for assuring that all real and personal property is entered on the county's assessment role at "fair value." The goal is to provide impartial and economical adjudication of tax appeals brought by property owners which is consistent with legislatively established tax policies.


Established by state constitution and laws, governed by the Department of Revenue-Property Tax Division, the Spokane County Board of Equalization:

  • Is the independent entity and processing authority that assists property owners/taxpayers with the appeal process regarding disputes in their valuation assessment placed on their property by the county assessor.
  • Has jurisdiction to hear all appeals as may be authorized by statute WAC 458-14-015, including (but not limited to) cancellation of exemption, decisions or disputes of historic property, forest land application denial, current use determination, senior citizen exemption denials, cessation of exempt use, property tax deferrals, omitted property or value, valuation appeals, decisions for either real or personal property tax exemption, determinations of cancellation or correction of manifest error, and destroyed property.
  • Has jurisdiction to "equalize" property on their own initiative pursuant to RCW 84.48.010, in accordance with WAC 458-14-046.
  • Is governed by the Washington State Department of Revenue as supported by
    RCW 84.08.020 and 84.08.060 (giving authority over boards to the Department of Revenue).
  • Functions independently of the Assessor's Office. The Board office and staff is under direction of the Spokane County Board of Equalization as supported by RCW 84.48.028 and shall serve at the pleasure of members of the board.
  • Board members are appointed by the county legislative authority.


Board of Equalization's Office Location

721 North Jefferson, Suite 201
Broadway Centre Building
Spokane, WA 99260-0040

View a map to Board of Equalization

Mailing Address
Board of Equalization
721 North Jefferson, Suite 201
Broadway Centre Building
Spokane, WA 99260-0040

Contact Us

Linda M. Kovick, Director
Board of Equalization's Office

721 North Jefferson, Suite 201
Broadway Centre Building
Spokane, WA 99260-0040
Email : Board of Equalization
Phone: (509) 477-2250 

Public Hours of Operation

8:30 AM - 4:00 PM (Monday through Thursday)

8:30 AM - 1:00 PM (Friday)