What if I am dissatisfied with the State Board's Decision?

If the hearing was conducted by a Tax Referee or one Board Member, the State Board will issue a Proposed Decision. You may file an exception to a Proposed Decision. You must file the letter of exception with the State Board within twenty calendar days of the date of mailing of the Proposed Decision. You must also file a copy with the Assessor. The letter of exception should be brief and must clearly specify why the Proposed Decision did not properly consider the evidence or that there was an omission of certain pertinent facts. The Assessor may submit a reply to the exception within ten business days. The State Board will then consider the matter and issue a Final Decision. There is no reconsideration from this Final Decision. If exceptions are not filed, the Proposed Decision becomes the State Board's Final Decision.

If the hearing was conducted by two or more Board Members, the State Board will normally issue a Final Decision. You may file a petition for reconsideration after a Final Decision has been issued. You must file the petition for reconsideration with the State Board within ten business days of the date of mailing of the Final Decision. You must also file a copy with the Assessor. The filing of a petition for reconsideration suspends the Final Decision until action by the State Board. The State Board may deny the petition, modify its decision, or reopen the hearing.

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1. Should I file an appeal with the State Board when I receive my valuation change notice from the Assessor?
2. If I am dissatisfied with the County Board's decision, what are my options?
3. If I receive a reduction in value from the County Board, and I choose to appeal to the State Board for a further reduction, Do I risk losing the reduction I received from the County Board?
4. May the Assessor file an appeal with the State Board?
5. Should I request a Formal or Informal Hearing?
6. What are the basic differences between an Informal and a Formal Hearing?
7. Where do I get the form to file an appeal with the state board?
8. How do I file and appeal with the State Board?
9. What does "on or before the 30th day" mean?
10. What happens after I file my appeal packet?
11. Will I have to go to Olympia for my State Board hearing?
12. Will I have to attend my State Board hearing?
13. What happens at the State Board hearing?
14. What type of testimony will be considered at the State Board hearing?
15. Do I have to provide testimony on the market value of both the land and the improvements?
16. How can I determine Market Value?
17. If my appeal involves Residential property, what method should I use to determine market value?
18. May I present different comparable sales to the state board than I presented to the county board?
19. Where do I get the comparable sales information I need to prepare for my state board hearing?
20. How should I use this information to prepare for my state board hearing?
21. May I also use the cost approach to determine market value?
22. If my appeal involves commercial or Industrial property, what method should I use?
23. When will I get the State Board's Decision?
24. If my taxes are due before I receive the State Board's decision, What should I do?
25. What if I am dissatisfied with the State Board's Decision?