{"id":258,"date":"2014-02-24T23:24:36","date_gmt":"2014-02-24T23:24:36","guid":{"rendered":"http:\/\/design.focusdesign.com\/blog4\/?page_id=258"},"modified":"2017-07-03T18:31:51","modified_gmt":"2017-07-03T18:31:51","slug":"jurisdiction","status":"publish","type":"page","link":"https:\/\/bta.wa.gov\/index.php\/jurisdiction\/","title":{"rendered":"<b>JURISDICTION<\/b>"},"content":{"rendered":"<h2><\/h2>\n<p>The Board&#8217;s jurisdictions and duties are described in\u00a0<b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.03\" target=\"_blank\">Chapter 82.03 RCW<\/a><\/b>. \u00a0Specific areas of jurisdiction include:<\/p>\n<ul>\n<li><b>Property Tax\u00a0Determinations &#8211; County Boards of Equalization<\/b><br \/>\nThe 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. \u00a0See\u00a0<b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.08.130\" target=\"_blank\">RCW 84.08.130(1)(c)<\/a>.\u00a0<\/b><\/li>\n<\/ul>\n<ul>\n<li><b>Excise Tax Assessments and Refund Denials<\/b><br \/>\nThe Board hears appeals from excise tax determinations by the state Department of Revenue. \u00a0See\u00a0<b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.03.190\" target=\"_blank\">RCW 82.03.190<\/a>.\u00a0<\/b><\/li>\n<\/ul>\n<ul>\n<li><b>Property Tax Rulings &#8211; Department of Revenue<\/b><br \/>\nThe Board hears assessor or landowner appeals from orders issued by\u00a0the state Department of Revenue pursuant to <b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.08.010\" target=\"_blank\">RCW 84.08.010<\/a><\/b>\u00a0and <a href=\"http:\/\/app.leg.wa.gov\/RCW\/default.aspx?cite=84.08.060\"><b>84.08.060<\/b>.<\/a>\u00a0 See <a href=\"http:\/\/app.leg.wa.gov\/rcw\/default.aspx?cite=82.03.130\"><b>RCW 82.03.130(1)(c)<\/b><\/a>.<\/li>\n<\/ul>\n<ul>\n<li><b>Public Utility Property Tax Determinations<\/b><br \/>\nThe Board reviews appeals from the state Department of Revenue&#8217;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. \u00a0See\u00a0<b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.03.130\" target=\"_blank\">RCW 82.03.130(1)(d)<\/a>.\u00a0<\/b><\/li>\n<\/ul>\n<ul>\n<li><b>Exemption Determinations &#8211; Department of Revenue<\/b><br \/>\nThe Board hears appeals from tax exemption determinations made the state Department of Revenue. \u00a0See\u00a0<b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.36.850\" target=\"_blank\">RCW 84.36.850<\/a>.\u00a0<\/b><\/li>\n<\/ul>\n<p><b>Other areas of juridiction:<\/b><\/p>\n<ul>\n<li><b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.33.091\" target=\"_blank\">RCW 84.33.091<\/a><\/b>:<br \/>\nRevisions to stumpage value tables, made by the state Department of Revenue, are subject to review by the Board.<\/li>\n<li><b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=84.34.065\" target=\"_blank\">RCW 84.34.065<\/a><\/b>:<br \/>\nInterest 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.<\/li>\n<li><b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.03.130\" target=\"_blank\">RCW 82.03.130(e)<\/a><\/b>:<br \/>\nThe Board hears appeals from the county indicated ratios determined by the state Department of Revenue.<\/li>\n<li><b><a href=\"http:\/\/apps.leg.wa.gov\/rcw\/default.aspx?cite=79.125.450\" target=\"_blank\">RCW 79.125.450<\/a><\/b>:<br \/>\nAppeals from sales price determinations of second class shorelands on navigable lakes, made by the state Department of Natural Resources, are heard by the Board.<\/li>\n<li><b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=39.88.060\" target=\"_blank\">RCW 39.88.060<\/a><\/b>:<br \/>\nUrban redevelopment property tax apportionment district proposals, established by governmental ordinances, are subject to Board review.<\/li>\n<li><b><a href=\"http:\/\/apps.leg.wa.gov\/RCW\/default.aspx?cite=82.49.060\" target=\"_blank\">RCW 82.49.060<\/a><\/b>:<br \/>\nState Department of Revenue appraisals of vessels are subject to review by the Board.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>The Board&#8217;s jurisdictions and duties are described in\u00a0Chapter 82.03 RCW. \u00a0Specific areas of jurisdiction include: Property Tax\u00a0Determinations &#8211; 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&#8230; <a href=\"https:\/\/bta.wa.gov\/index.php\/jurisdiction\/\" class=\"readmore\">Read more<\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"class_list":["post-258","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>JURISDICTION - Washington State Board of Tax Appeals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bta.wa.gov\/index.php\/jurisdiction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"JURISDICTION - Washington State Board of Tax Appeals\" \/>\n<meta property=\"og:description\" content=\"The Board&#8217;s jurisdictions and duties are described in\u00a0Chapter 82.03 RCW. \u00a0Specific areas of jurisdiction include: Property Tax\u00a0Determinations &#8211; 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. 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