Exemption Appeal
Exemption appeals may result from a determination made by
the Washington State Department of Revenue or an order by
the County Board of Equalization sustaining a decision made
by the County Assessor. In either case, the process is similiar
to that for excise tax appeals.
Who can file an appeal with the State Board?
What does the State Board do?
How do I file an appeal with the State Board?
What is my deadline to file?
What does 'on or before the 30th day' mean?
Where do I get the appeal form?
Is there a form for a formal appeal?
What's the difference between an informal and
a formal hearing?
Do I have to have all of my evidence and materials
ready when I file my appeal?
What happens after I file my appeal?
Will I have to go to Olympia for my State
Board hearing?
Will I have to attend my State Board hearing?
What happens at the State Board hearing?
What type of evidence will be considered at
the State Board hearing?
May I use evidence that I did not use when
I argued my position before the County Board of Equalization
or Department of Revenue?
When will I get the State Board's decision?
What if I am dissatisfied with the State Board's
decision?
Questions and Answers:
Who can file an appeal with the State Board?
You can appeal if your request for exemption has been denied
by the County Board of Equalization or the Department of
Revenue. The County Assessor can appeal if the exemption
was granted and they don't agree with it.
What does the State Board do?
The State Board will have a hearing with the Appellant,
the person filing the appeal, and the Respondent, either
the Department of Revenue's or the County Assessor's representative.
The State Board will make a written decision deciding if
the property use qualified as exempt.
How do I file an appeal with the State Board?
You need to send in two things:
1. Notice of Appeal - Informal - Property Tax
Exemption (form BTA110)
and
2. Copy of your County Board of Equalization or
Department of Revenue decision (order or determination).
What is my deadline to file?
Mail or deliver your appeal to the State Board's office
in Olympia on or before the 30th day after the mailing date
of the County Board or Department of Revenue decision (order
or determination).
Detailed instructions for mailing or delivering your appeal
are included on the Notice of Appeal - Informal - Property
Tax Exemption form. See also WAC 456-09-325 or WAC 456-10-325.
What does 'on or before the 30th day' mean?
The first day of the 30-day period is the day after the
County Board or Department of Revenue decision (order or
determination) is "mailed" (the decision may simply
say "dated" or "issued" and not say
"mailed"). The last day of the period-the 30th
day-is included in the count, unless it falls on a Saturday,
Sunday, or legal state holiday. Then, the 30-day period
runs through the Saturday, Sunday, or legal state holiday
to the next business day.
Remember that some months have 31 days, so you cannot assume,
for example, that you have until June 18 to appeal a County
Board Order that was mailed on May 18. If you do, you will
be one day late, and the State Board cannot accept your
appeal.
Where do I get the appeal form?
Notice of Appeal - Informal - Property Tax Exemption
form (BTA110) is available from the State Board's web
site at http://bta.state.wa.us or by contacting the State
Board at 360-753-5446. There is also a format outlined in
WAC 456-10-310 for informal hearings.
Is there a form for a formal appeal?
Forms are not available for formal appeals. You will need
to use the format outlined in WAC 456-09-310 for formal
hearings. A template
of that format is available here.
What's the difference between an informal
and a formal hearing?
Informal hearings are often chosen by persons representing
themselves when appealing their property tax valuation.
Hearings are informal and often held in the county of the
appeal. Even though the hearings are informal, they are
recorded. Exceptions or motions for reconsideration are
available. See WAC 456-10-730 and 456-10-755. Once the Board
decision is final there is no appeal to the next level,
Superior Court. The Board's decision is the final level
of Appeal.
Formal hearings are often recorded by a court reporter
and the record made at the hearing can be appealed to Superior
Court under the Administrative Procedures Act, chapter 34.05
RCW. The person appealing to Superior Court must pay the
cost to have the transcript made by the court reporter of
the testimony before the Board of Tax Appeals. Most of the
formal hearings are held at the Board's Olympia office.
Many of the parties asking for a formal hearing are represented
by attorneys or other professionals although representation
is not required. See chapter 456-09 WAC.
For further discussion of practice before the Board of
Tax Appeals, see 33 Gonzaga Law Review 141 for a 1997 article
by Laura VanderVeer King. The article includes a discussion
of the choice between an informal and formal hearing.
Do I have to have all of my evidence and
materials ready when I file my appeal?
No. You will have several months to prepare before your
hearing with the State Board and up to 10 business days
before the hearing to provide evidence.
What happens after I file my appeal?
The State Board will notify you of the docket number assigned
to your appeal. You will be notified of your hearing date
by mail at least twenty calendar days before the date set
for your hearing.
Will I have to go to Olympia for my State
Board hearing?
Generally, yes.
Will I have to attend my State Board hearing?
You risk the possibility of having your appeal dismissed
unless you do one of the following:
- Have a representative attend for you.
- Stipulate that the appeal be heard on the record. See
WAC 456-09-745(2) or WAC 456-10-550(2).
- Request to testify by telephone. See WAC 456-09-565
or WAC 456-10-520.
If you don't do any of the above the State Board has the
discretion to make a decision on the record or dismiss your
appeal.
What happens at the State Board hearing?
You and the representative from the County Assessor or
Department of Revenue will each have the opportunity to
present your evidence to support your respective positions.
What type of evidence will be considered
at the State Board hearing?
The State Board will consider all oral testimony and documentary
evidence that relates to the tax exemption in controversy.
May I use evidence that I did not use when
I argued my position before the County Board of Equalization
or Department of Revenue?
Yes, however, any new evidence and supporting documentation
must be provided to the State Board and to the other party
at least 10 business days before the hearing.
When will I get the State Board's decision?
The State Board's decision will be mailed to you normally
within three months after the hearing.
What if I am dissatisfied with the State
Board's decision?
You have the right of review or reconsideration. This will
be explained at the end of the decision below the signature
of the presiding Board Member(s) or Tax Referee. Please
note that you must request review or reconsideration within
specific time periods. See Chapter 456-10 WAC.
Appeal rights are also available for decisions issued following
a formal hearing. See Chapter 456-09 WAC.
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;
the rules will be sent to you. You can also visit the Board's
web site at http://bta.state.wa.us where you can search previous
State Board decisions or view WAC 456-09 and WAC 456-10.
If you have questions concerning the information in this
brochure, or would like to request this brochure in an alternate
format, contact the State Board at 360-753-5446 Voice/TDD;
or write BOARD OF TAX APPEALS, PO BOX 40915, OLYMPIA WA 98504-0915;
or e-mail the State Board at bta@bta.state.wa.us.
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