What are the basic differences between an Informal and a Formal Hearing?

The State Board conducts informal hearings under Rules of Practice and Procedure found in WAG 456-10. These rules are designed to enable property owners to represent themselves at the hearing. Informal hearings are heard by one or more Board Members or by a Tax Referee.

The State Board conducts formal hearings under the provisions of the Washington State Administrative Procedure Act, RCW 34.05. Formal hearings are usually requested by persons considering an appeal to Superior Court on the record developed at the State Board hearing. A court reporter is normally present at formal hearings to record the oral testimony presented, and both parties are usually represented by an attorney.

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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?