The Board will consider direct appeals that involve complex issues that require expertise beyond the County Board of Equalization’s proficiency.

The Board will consider direct appeals for the purpose of consolidation only if the appeal currently with the BTA is already scheduled for hearing, the new appeal can be consolidated without re-scheduling the current hearing, and there is not sufficient time to allow the County Board of Equalization to hear the new appeal prior to the Board scheduled hearing.  If there is adequate time for the County Board of Equalization to hear an appeal, allowing the parties to develop their cases prior to coming to the BTA, a request for direct appeal for the purpose of consolidation will not be considered.

For additional information, see RCW 84.40.038(3) and WAC 458-14-171.