Common Types of Appeals
- Property Tax Valuation
Appeals from decisions of the County Board of Equalization (County Board) on the assessed value of property. The Board of Tax Appeals’ duty is to determine if the assessed value of your property represents fair market value.
Appeals from a determination made by the Department of Revenue or an order by the County Board of Equalization on property tax exemptions.
- Direct Appeal
Appeals on the assessed value of property may be made directly to the Board of Tax Appeals rather than through the County Board of Equalization as provided under RCW 84.40.038. The Taxpayer, Assessor, and County Board must jointly sign the direct appeal request. The Board of Tax Appeals may then accept or reject the request.
- Excise Tax
Appeals from a decision made by the Department of Revenue on taxes it administers, such as the retail sales tax, use tax, and business and occupation tax.
Starting an Appeal
Send to the Board of Tax Appeals, before the filing deadline:
- A Notice of Appeal
- A copy of the decision you are appealing (either the order of the County Board of Equalization, or the determination of Department of Revenue).
Information on filing deadlines can be found on our Deadlines page.
“Notice of Appeal” forms (by appeal type) can be found on our Forms and Publications page.
For more information on the required content of a Notice of Appeal, see WAC 456-10-325 or 456-09-325.
- See our Frequently Asked Questions
- For more information on specific types of appeals please see Forms and Publications.