The Board of Equalization was established by Chapter 84.48 RCW. Boards of Equalization are quasi-judicial bodies completely independent of the Assessor-Treasurer's Office, which hear property owner appeals regarding assessed valuations assigned to their property. 

The board considers matters of equalization and determines whether or not assessed valuations exceed 100% of the property's fair market value. In their deliberations, the board cannot consider matters such as personal hardship, tax levy rates, overall tax amounts or other matters unrelated to the valuation of the property. 

If you believe your assessed value does not reflect fair market value, your best recourse is to file a petition for appeal with the Pierce County Board of Equalization within 60 days of the date of mailing indicated on the value change notice or July 1 of the current assessment year, whichever is later.