How to Appeal
Send within the time allowed by law:
-
Notice of Appeal
-
Order (decision) of County Board or Determination of
Department of Revenue
See Deadlines and WAC
456-10-325
or 456-09-325.
Types of Appeals
Appeals from decisions of the County Board of Equalization
(County Board). The State Board's duty is to determine if
the assessed value of your property represents fair market
value.
Appeals from a decision made by the Department of Revenue
regarding such taxes as the retail sales tax, use tax, business
and occupation tax, and similar taxes administered by the
Department of Revenue.
Property tax exemption appeals may result from a determination
made by the Department of Revenue or an order by the County
Board of Equalization sustaining a decision made by the County
Assessor.
In an appeal involving complex issues or requiring expertise
beyond the County Board of Equalization's proficiency, a Taxpayer,
prior to a hearing before the County Board may file a request
with the County Board for a direct appeal to the State Board
of Tax Appeals. The Taxpayer, Assessor, and County Board must
jointly sign the direct appeal request. The State Board may
then accept or reject the request. The State Board may also
accept requests for appeals of subsequent assessment years
for a parcel that has yet to be heard by the State Board for
a prior year.
For more information on specific types of appeals please
see Forms and Publications.
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