Before the hearing
The Board will send a scheduling letter approximately 20-60 days before your hearing. The letter will include the date and time of your hearing. If you are scheduled for a telephone hearing, the letter will also include information on calling our conference system. If you do not call in at the time of your hearing, the county assessor will still be able to testify and present evidence.
Make sure that you have located the correct time for your hearing, as well as the phone number and pin number to log into the conference call. Gather your copies of submitted evidence and be ready to discuss that evidence at the hearing.
At the hearing
You may represent yourself at your hearing. You do not need legal experience to explain your appeal.
Everyone must be respectful and professional during the hearing.
At the start of the hearing, the Tax Referee will explain how the hearing will work. Your scheduling letter will show how much time has been set aside for your hearing. In most cases, you can expect to speak for about half of that time. This includes time to answer questions from the Tax Referee.
The hearing process is different for formal and informal cases. Informal hearings follow a similar structure as formal hearings, but they are usually simpler.
In an informal hearing, you can generally expect these steps:
- The parties and witnesses are sworn in.
- Each party briefly explains what their evidence and witness testimony will show.
- Each party presents their witnesses.
- Each party summarizes the testimony and evidence that supports their case.
The Tax Referee may ask questions at any time during the hearing.
After the hearing
We will not consider evidence or arguments after the hearing has concluded unless the Tax Referee specifically states otherwise.
Your decision will be sent to you approximately 90 days after your hearing. The decision will contain a conclusion of value for your property and a description of further appeal rights.
If it has been more that 90 days since your hearing and you have not yet received your decision you may contact the BTA for more information.
If you miss your hearing
The Board may decide to make a decision on the record or dismiss your appeal if you do not attend your hearing. You may have a representative attend for you if you file a representative authorization form.
Decisions that lower or raise your taxes
To obtain a tax refund, or to pay any additional tax owed, contact your county assessor or treasurer.
Next steps
- Our decisions database is updated every 30 days. Find your appeal decision.
- Read through our frequently asked questions(FAQs).
- For more information on the informal hearing procedure see WAC 456-10-540.
- For more information on the formal hearing procedure see WAC 456-09-743.