Jurisdiction

Our Mission:

Board of Tax Appeals for Washington State resolves appeals of taxpayers and taxing authorities to maintain public confidence in the state tax system

The Board is a single program agency. The Board's jurisdictions and duties are described in Chapter 82.03 RCW and cover most state and local government revenue sources.

Eleven major appeal types prescribed by law in RCW 82.03.130 make up the Board's jurisdiction. Specific areas of jurisdiction include:

RCW 84.08.130: 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 a few thousand dollars for vacant lots to hundreds of millions of dollars for commercial, industrial, and residential properties.

RCW 82.03.190: The Board hears appeals from excise tax determinations by the state Department of Revenue.

RCW 84.08.010: The Board reviews supervisory orders issued by the Director of the state Department of Revenue.

RCW 82.03.130(d): The Board reviews appeals from the state Department of Revenue'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.

RCW 84.36.850: The Board hears appeals from tax exemption determinations made the state Department of Revenue.

RCW 84.33.091: Revisions to stumpage value tables, made by the state Department of Revenue, are subject to review by the Board.

RCW 84.34.065: Interest 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.

RCW 82.03.130(e): The Board hears appeals from the county indicated ratios determined by the state Department of Revenue.

RCW 79.125.450: Appeals from sales price determinations of second class shorelands on navigable lakes, made by the state Department of Natural Resources, are heard by the Board.

RCW 39.88.060: Urban redevelopment property tax apportionment district proposals, established by governmental ordinances, are subject to Board review.

RCW 82.49.060: State Department of Revenue appraisals of vessels are subject to review by the Board.