Waiver of Deadline
No late filing of a petition will be allowed unless the taxpayer can show good cause to waive the filing deadline. The board may waive the deadline for filing of petitions for "good cause" in accordance with the provisions set forth in RCW 84.40.038 (2) and WAC 458-14-056 (3). Good cause may be shown by documentation of one or more of the following events or circumstances:
- Death or serious illness of the taxpayer or of a member of the taxpayer's immediate family occurring at or shortly before the time for filing.
- The taxpayer was absent from the address where the taxpayer normally receives the assessment or value change notice, was absent for more than 15 days before the filing deadline; and the filing deadline is after July 1;
- Incorrect written advice regarding filing requirements received from the board of equalization staff or the county assessor' staff;
- Natural disaster such as flood or earthquake occurring at or slightly before the filing deadline.
- Delay or loss related to the delivery of the petition by the postal service, and documented by the postal service.
- The taxpayer is a business and was unable to file the petition by the filing deadline because the person employed by the business, responsible for dealing with property taxes, was unavailable due to illness or unavoidable absence.
A petition that is filed after the deadline without a showing of "good cause" must be dismissed by the Board and returned to the petitioner. To reinstate the petition, the appellant must promptly show good cause for the board to waive the filing deadline. Waiver of the filing deadline for just cause cannot be appealed to the State Board of Tax Appeals. A complete petition must be attached to your request for waiver of the filing deadline for good cause.