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How to Appeal

Send within the time allowed by law:

  1. Notice of Appeal

  2. 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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