{"id":245,"date":"2014-02-24T23:01:50","date_gmt":"2014-02-24T23:01:50","guid":{"rendered":"http:\/\/design.focusdesign.com\/blog4\/?page_id=245"},"modified":"2020-01-28T18:00:02","modified_gmt":"2020-01-28T18:00:02","slug":"property-appeals","status":"publish","type":"page","link":"https:\/\/bta.wa.gov\/index.php\/property-appeals\/","title":{"rendered":"Property Tax Appeal<\/b>"},"content":{"rendered":"

There are several types of property tax appeals handled at the Washington State Board of Tax Appeal (WSBTA).<\/p>\n

Property Valuation Appeals<\/h3>\n

Most matters filed with the WSBTA\u00a0are appeals from an order of a county board of equalization on property value. \u00a0You may also file a direct appeal\u00a0with the WSBTA without first appealing to the county board of equalization. \u00a0\u00a0In a valuation appeal, the\u00a0WSBTA determines whether\u00a0the assessed value of your property represents its fair market value.<\/p>\n

Other Property Tax Appeals<\/h3>\n

The WSBTA also hears appeals from orders of a county board of equalization on other property tax matters, such as designations and taxes due under the state’s open space, timberland, or forest programs, and tax\u00a0exemptions administered by the county board of equalization. \u00a0You may also file a direct appeal\u00a0with the WSBTA without first appealing to the county board of equalization.<\/p>\n

Reconvene Requests<\/h3>\n

The WSBTA\u00a0also hears appeals from decisions of a county board of equalization on reconvene requests. \u00a0See WAC 458-14-127.<\/a><\/b><\/p>\n

Orders of the Department of Revenue<\/h3>\n

Some property tax exemption programs and property tax valuations are under the jurisdiction of the Washington State Department of Revenue. \u00a0The WSBTA hears appeals from decisions of the Department of Revenue in these areas.<\/p>\n

Other Denials by the County Board of Equalization or Department of Revenue<\/h3>\n

If a county board of equalization or Department of Revenue declines to hear an appeal, or dismisses an appeal for procedural reasons, the WSBTA will hear an appeal from that action. \u00a0If the action does not include a\u00a0ruling on the underlying issue (e.g., value of property, qualification for exemption, etc.), the WSBTA does not make a ruling on the issue either. \u00a0The WSBTA will issue a decision solely on whether the action of the county board or Department of Revenue was proper and remand the case back for a ruling on the issue (which can later be appealed to the WSBTA).<\/p>\n

Formal or Informal Appeals<\/h3>\n

You may appeal any of these matters to the WSBTA under its informal or formal process. The informal process is generally less formal, but the WSBTA’s decision cannot be appealed to Superior Court. \u00a0Formal decisions may be further appealed to Superior Court under RCW 82.03.180<\/a>,<\/b> but all taxes be paid prior to court review.<\/p>\n

How to File an Appeal<\/h3>\n

You must file your appeal to the WSBTA on or before the 30th day after the mailing date of the decision by the county board or Department of Revenue. \u00a0The WSBTA has no authority to waive or extend the filing deadline.<\/p>\n

Additional Information:<\/h3>\n