About BTA

The Board of Tax Appeals for Washington State (BTA or State Board) is an impartial and inexpensive forum for state tax appeals. Our Mission is to resolve appeals of taxpayers and taxing authorities to maintain public confidence in the state tax system.

The Washington State Legislature created the Board of Tax Appeals as an independent state agency in 1967. It is not part of, or associated with, any other governmental agency.

Board of Tax Appeals hears appeals from decisions of the County Boards of Equalization and the State Department of Revenue.

The operation of state government is financed primarily through taxes paid by the citizens and businesses of the State of Washington. The majority of taxpayers will pay their share if they believe the tax has been correctly imposed and is consistent with the law. The Board of Tax Appeals is the only state-level independent administrative forum available for citizens and businesses to inquire as to the correctness and legality of their tax liability. The Board is committed to fairly and impartially resolving the appeals brought before it.