Property tax value appeals
A property value appeal is for people or businesses who disagree with the assessed value of their property.
Most property value appeals come to the Board after a County Board of Equalization has issued a decision. In some situations, you may be able to request a direct appeal to the Board instead of going through the County Board of Equalization first.
In a property value appeal, the Board decides whether the assessed value represents the property’s fair market value.
Fair market value generally means the price a willing buyer would pay a willing seller in a normal sale.
Property value appeals may involve:
- Residential property
- Commercial property
- Industrial property
- Vacant land
- Other taxable real property
Other property tax appeals
The Board also reviews other property tax decisions from County Boards of Equalization.
These may include decisions about:
- Open space programs
- Timberland programs
- Forest land programs
- Taxes due under these programs
- Property tax exemptions handled by the county
Property tax exemption appeals
A property tax exemption appeal is for people or organizations who disagree with a decision about whether property qualifies for a tax exemption.
Exemption appeals may come from:
- A Department of Revenue determination
- A County Board of Equalization order that upholds a county assessor’s decision
The process for exemption appeals is similar to the process for excise tax appeals.
Download the Tax Exemption Appeal in PDF or Word:
- The State Board's administrative rules are located in Chapters 456-09 and 456-10 of the Washington Administrative Code.
Direct appeals
A direct appeal lets a property value appeal go directly to the Board of Tax Appeals instead of first going through the County Board of Equalization.
A direct appeal may be appropriate when a property value issue is complex or requires expertise beyond the County Board of Equalization process.
To request a direct appeal, the taxpayer, county assessor, and County Board of Equalization must all agree and sign the request. The Board of Tax Appeals may accept or reject the request.
To file a direct appeal request, send the Board:
- A completed Direct Appeal Request Form (.docx)
- A completed Notice of Appeal, or a pleading if the case is a formal appeal
Excise tax appeals
An excise tax appeal is for taxpayers who disagree with a Department of Revenue decision about taxes it manages.
Excise taxes may include:
- Retail sales tax
- Use tax
- Business and occupation tax
- Other similar Department of Revenue taxes
You may appeal a Department of Revenue excise tax assessment or the denial of a refund request.
Before you appeal to the Board, you must complete the Department of Revenue’s administrative review process.
Reconvene request appeals
A reconvene request asks a County Board of Equalization to meet again or consider a matter after the usual process.
The Board of Tax Appeals may review decisions from a County Board of Equalization about reconvene requests.
Download the Informal Other Agency Action Appeal form in PDF or Word to get started:
Informal Other Agency Action Appeal (.pdf)
Informal Other Agency Action Appeal (.docx)
Appeals from procedural denials or dismissals
You may be able to appeal if a County Board of Equalization or the Department of Revenue:
- Declined to hear your appeal
- Dismissed your appeal for a procedural reason
- Did not issue a decision on the main issue
In these cases, the Board usually reviews whether the county board or Department of Revenue acted properly. If the earlier decision did not address the main issue, the Board may send the case back so that issue can be decided first.
Download the Informal Other Agency Action Appeal form in PDF or Word to get started:
Informal Other Agency Action Appeal (.pdf)
Informal Other Agency Action Appeal (.docx)
Department of Revenue property tax decisions
Some property tax exemptions and property tax valuations are handled by the Department of Revenue instead of a county.
The Board may review certain Department of Revenue property tax decisions, including exemption determinations and some property tax valuation matters.
Download the Informal Informal Excise Tax Appeal form in PDF or Word to get started:
Informal Excise Tax Appeal (.pdf)
Informal Excise Tax Appeal (.docx)
Public utility property tax appeals
The Board reviews appeals from Department of Revenue determinations about intercounty utility property valuations.
These appeals usually involve public utility property and may involve large or complex valuation issues.
Download the Informal Other Agency Action Appeal form in PDF or Word to get started:
Informal Other Agency Action Appeal (.pdf)
Informal Other Agency Action Appeal (.docx)
Other specialized appeals
The Board may also review some specialized tax or property-related decisions under Washington law.
These may include certain matters involving:
- Stumpage value tables
- Farm and agricultural land valuation interest rates
- County indicated ratios
- Second-class shorelands on navigable lakes
- Urban redevelopment property tax apportionment district proposals
- Department of Revenue vessel appraisals
These appeal types are less common. Review the Board’s rules and laws or contact the Board if you are not sure whether your issue can be appealed.
Download the Informal Other Agency Action Appeal form in PDF or Word to get started:
Informal Other Agency Action Appeal (.pdf)
Informal Other Agency Action Appeal (.docx)
Not sure where to start?
If you are not sure what type of appeal you have, start by looking at the decision you received.
Ask:
- Who issued the decision?
- What tax or property issue does it involve?
- What date was the decision mailed?
- Does the decision explain appeal rights?
- Does it mention the Board of Tax Appeals?
You can also review the Frequently Asked Questions.