The Board’s jurisdictions and duties are described in Chapter 82.03 RCW. Specific areas of jurisdiction include:
- Property Tax Determinations – County Boards of Equalization
The Board hears property tax appeals from all actions and determinations made by each of the thirty-nine county Boards of Equalization. These appeals involve disputed values ranging from a few thousand dollars for vacant lots, to residential homes, to hundreds of millions of dollars for commercial or industrial properties. See RCW 84.08.130(1)(c).
- Excise Tax Assessments and Refund Denials
The Board hears appeals from excise tax determinations by the state Department of Revenue. See RCW 82.03.190.
- Property Tax Rulings – Department of Revenue
The Board hears assessor or landowner appeals from orders issued by the state Department of Revenue pursuant to RCW 84.08.010 and 84.08.060. See RCW 82.03.130(1)(c).
- Public Utility Property Tax Determinations
The Board reviews appeals from the state Department of Revenue’s intercounty utility valuation determinations.These appeals involve disputed values in the billions of dollars. The rate base for the utility companies is determined by the state Utilities and Transportation Commission; by comparison, the Board of Tax Appeals is the final administrative agency to determine value for ad valorem tax purposes of these same companies. See RCW 82.03.130(1)(d).
- Exemption Determinations – Department of Revenue
The Board hears appeals from tax exemption determinations made the state Department of Revenue. See RCW 84.36.850.
Other areas of juridiction:
- RCW 84.33.091:
Revisions to stumpage value tables, made by the state Department of Revenue, are subject to review by the Board.
- RCW 84.34.065:
Interest rates determined by the state Department of Revenue for use in valuing farm land under current use assessment are subject to review by the Board.
- RCW 82.03.130(e):
The Board hears appeals from the county indicated ratios determined by the state Department of Revenue.
- RCW 79.125.450:
Appeals from sales price determinations of second class shorelands on navigable lakes, made by the state Department of Natural Resources, are heard by the Board.
- RCW 39.88.060:
Urban redevelopment property tax apportionment district proposals, established by governmental ordinances, are subject to Board review.
- RCW 82.49.060:
State Department of Revenue appraisals of vessels are subject to review by the Board.