Either the Appellant or the Assessor may appeal a Board of Equalization (BOE) decision to the State Board of Tax Appeals. An appeal must be filed with the State Board within 30 calendar days of the mailing date of the local Board's decision. You may also pay your taxes under protest and petition the Superior Court for a refund by filing a lawsuit under chapter 84.68 RCW.
Appeals to the State Board of Tax Appeals are heard on a 'de novo" basis which means that it is a "new" hearing opportunity. The State Board conducts a full hearing on the appeal, and is not restricted to reviewing only the evidence considered by the BOE. The parties to the appeal can provide new arguments, testimony, and evidence to the State Board that was not presented to the local BOE. The State Board is bound by the same standards of review as the county boards which means that the Assessor's original value enjoys the same "presumption of correctness" to the value placed on the property by the BOE, even if the Assessor recommends a value change that the county board adopts.
BTA Forms are available by contacting the State Board of Tax Appeals at:
P.O. Box 40915
Olympia, WA 98504-0915
Forms may also be obtained online. You may also e-file an informal property valuation appeal to the BTA by accessing their website above.