How to file an appeal

Steps to file an appeal

File an appeal with the Washington State Board of Tax Appeals (WSBTA):

  1. Confirm you have an appealable decision.
    WSBTA generally hears appeals from decisions of a County Board of Equalization or the Washington Department of Revenue. 

     

  2. Check your deadline immediately.
    Most appeals must be filed within 30 days from the mailing date of the decision or determination you are appealing. We cannot extend deadlines or accept late appeals.

    Calculate your filing deadline

     

  3. Choose the correct appeal form.
    Select the right form, such as informal property tax appeal, exemption appeal, excise tax appeal, formal appeal, or direct appeal request.

    Please note: If you are a property management company authorizing a tax professional to represent your client in front of the WSBTA, you must also provide authorization from the property owner.

    View appeal forms

     

  4. Prepare your filing packet. Send us: 
    • A completed Notice of Appeal
    • A copy of the decision you are appealing, such as the County Board of Equalization order or Department of Revenue determination

    • Any required information or documents listed in the form instructions

       

  5. File your completed appeal form by email or mail before the deadline.

    Email: bta@bta.wa.gov. 

    Electronic files received before 5 p.m. on a business day are treated as received that day; files received after 5 p.m., on weekends, or on state holidays are treated as received the next business day. The time of receipt of any electronically filed documents is the time shown by the Board’s electronic mail system or E-filing system.
     

    Mail: PO Box 40915, Olympia, WA 98504-0915

    Delivery: 1110 Capitol Way South, Suite 307, Olympia, WA 98504

    Fax: 360-586-9020

 

What happens after you file

Watch for an acknowledgment letter.
If your filing is complete and timely, we will send an acknowledgment letter within 30 days. Currently, hearings are being scheduled about 18 to 24 months after filing because of the appeal backlog. 

 

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.
  • Exemptions 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.

View all types of appeals

 

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