The Bram Stoker Awards are the horror equivalent of the Nebulas, voted by members of the professional Horror Writer's Association. They are notable for being awarded "for superior achievement" not for "best" of the year.
What
The award is an 8-inch sculpture of a fanciful haunted house, designed by Steven Kirk
Where & When
At the annual Stoker Awards banquet.
Process
HWA members recommend works throughout the year; a preliminary ballot is compiled based on the recommendations; a first round of voting determines a final ballot; a second round of voting determines winners.
Comments
The listings here include HWA's Specialty Press Award which, though also given by the Horror Writers Association, is technically not a category of the Bram Stoker Awards.