Direct Appeal
For a property valuation 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.
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Questions and Answers:
Q. Why file a
direct appeal and how is a direct appeal different from
the property valuation appeal?
A. 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 ADDITIONAL INFORMATION:
For a complete copy of the State Board's administrative rules,
see WAC 456-09
and WAC 456-10
or contact the State Board
for a printed copy of the rules.
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