The tax appeal process
These are the basic steps in the appeal process. Your appeal may have different requirements depending on the type of tax decision you are appealing.
1. Make sure the Board can hear your appeal
Before you file, make sure the Board of Tax Appeals is the right place for your appeal.
The Board commonly hears appeals about:
- Property tax valuation decisions from a County Board of Equalization
- Property tax exemption decisions
- Some direct property value appeals
- Excise tax decisions from the Department of Revenue, such as retail sales tax, use tax, and business and occupation tax
If you are appealing a property value decision, you usually need a decision from your County Board of Equalization before you can appeal to the Board of Tax Appeals.
If you are appealing an excise tax decision, you usually need to finish the Department of Revenue’s administrative review process before you appeal to the Board of Tax Appeals.
2. Check your deadline
Check your deadline as soon as you receive the decision you want to appeal.
Most appeals must be filed within 30 days from the mailing date of the decision or determination you are appealing. Some appeal types may have different deadlines.
The Board of Tax Appeals cannot extend filing deadlines or accept late appeals.
3. Choose the right appeal form
Use the form that matches your type of appeal.
Common appeal forms include:
- Informal property tax appeal
- Property tax exemption appeal
- Excise tax appeal
- Formal appeal
- Direct appeal request
- Other agency action appeal
People representing themselves often choose an informal appeal. Informal appeals usually involve fewer filings and a less formal hearing process.
Formal appeals are often used when the parties need discovery, a protective order, or a ruling on a legal issue.
4. File your appeal
To start an appeal, send the Board of Tax Appeals:
- A completed Notice of Appeal
- A copy of the decision you are appealing
The decision may be an order from a County Board of Equalization or a determination from the Department of Revenue.
Follow the instructions on the appeal form. Include all required information and documents.
You may file by email or mail. If you provide an email address, the Board will send future communications by email, including your acknowledgment letter, scheduling letter, and decision.
5. Watch for your acknowledgment letter
If your appeal is complete and filed on time, the Board will send you an acknowledgment letter.
The acknowledgment letter will include your docket number. Use this docket number on all future documents you send to the Board.
The letter may also include a prehearing order. Read it carefully. The prehearing order lists important deadlines for your appeal, including when to submit evidence.
6. Prepare and submit evidence
Do not send evidence with your appeal unless the form or instructions specifically require it. The Board will give you time to submit evidence after your appeal is acknowledged.
Your evidence should support the value, exemption, tax issue, or other claim you are asking the Board to review.
For property value appeals, useful evidence may include:
- Comparable sales
- Appraisals
- Photos
- Repair estimates or contractor bids
- Documents showing development restrictions
- Other information that helps show market value
You must follow the evidence deadlines in your prehearing order. If you miss a deadline, your evidence may not be accepted.
You must also send the other party a copy of anything you file with the Board.
7. Consider whether the appeal can be resolved by agreement
You may contact the other party to see if an agreement is possible.
For property tax appeals, this may mean contacting the assessor’s office. If both sides reach an agreement, you must notify the Board and provide the signed agreement.
An agreement may resolve the appeal without needing a hearing.
8. Wait for your hearing to be scheduled
After the evidence deadlines pass, the Board will schedule your hearing.
When your hearing is scheduled, the Board will send a scheduling notice. The notice will include the date, time, and instructions for your hearing.
Because of the current backlog, hearings may be scheduled many months after filing.
9. Attend your hearing
At the hearing, each side has a chance to explain its case and present evidence.
You may represent yourself. You do not need legal experience to explain your appeal.
The Hearing Officer or Tax Referee will explain the process at the start of the hearing and may ask questions at any time.
10. Receive the Board’s decision
After the hearing, the Board will send a written decision.
For many appeals, decisions are sent about 90 days after the hearing. The decision will explain the Board’s ruling and any further appeal rights.
If the decision changes the amount of tax you owe, contact the appropriate county or agency about refunds, credits, or additional payment.
Important reminders
- File before your deadline.
- Keep a copy of everything you send.
- Include your docket number on all documents after your appeal is acknowledged.
- Read and follow your prehearing order.
- Send the other party a copy of anything you file with the Board.
- Continue paying your taxes when they are due to avoid interest and penalties.