What if I am not satisfied with the Board of Equalization's decision?

Either the Appellant or the Assessor may appeal a BOE decision to the State Board of Tax Appeals. An appeal must be filed with the State Board within thirty 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 or may be obtained online at the Washington State Board of Tax Appeals website. You may also e-file an informal property valuation appeal to the BTA by accessing their website above.

Show All Answers

1. What and who is the Board of Equalization (BOE)?
2. How does the Assessor value property?
3. How can citizens appeal the assessed value of their property to the Franklin County Board of Equalization?
4. Who may file an appeal?
5. When do I receive a 'Change of Value Notice' or 'Value Notice'?
6. What is the deadline for filing an appeal?
7. Should property owners contact the Assessor's Office?
8. Am I encouraged to exchange valuation information and supporting evidence at a reasonable time prior to hearing?
9. How is the resolve processed?
10. What information must be provided for a completed petition?
11. What is acceptable evidence?
12. How do I find comparable sales?
13. What if there are no properties comparable to mine?
14. When will I have a hearing?
15. What can I expect at the hearing?
16. Can the BOE increase my assessed value?
17. When will I receive a decision?
18. What if I am not satisfied with the Board of Equalization's decision?
19. Should I wait until after my hearing to pay my property taxes?