WAC 458-16-120
Appeals. (1) Introduction. This rule
outlines the appeal process an aggrieved party uses when the
department issues a determination regarding a property tax
exemption with which that party disagrees.
(2) Definitions. For purposes of this rule, the following
definitions apply:
(a) "Appellant" means a person, natural or otherwise, who
appeals any order or decision made by the department to the board
of tax appeals.
(b) "Board" or "BTA" means the state board of tax appeals
described in chapter 82.03 RCW and chapters 456-09 and 456-10
WAC.
(c) "Department" means the state department of revenue.
(d) "Formal hearing" means a proceeding before the BTA
conducted in accordance with RCW 82.03.160, the Administrative
Procedure Act (chapter 34.05 RCW), and chapter 456-09 WAC.
(e) "Informal hearing" means a proceeding before the BTA
conducted in accordance with RCW 82.03.150 and chapter 456-10
WAC.
(3) General provisions - formal or informal hearing. Any
nonprofit organization, association, or corporation, foreign
national government, cemetery, soil and water conservation
district, public hospital district, or county assessor may appeal
a determination made by the department to the BTA. The duties,
responsibilities, and jurisdiction of the BTA are outlined in
chapter 82.03 RCW. RCW 82.03.140 allows the party appealing
(appellant) to the BTA to request either a formal or informal
hearing in its notice of appeal. If the appellant fails to
specify the type of hearing requested in the notice, the BTA will
conduct an informal hearing. The department also has the right
to request a formal hearing after being notified that its
determination has been appealed to the BTA.
(a) Formal hearings are usually requested by parties who
wish to have a complete record of the appeal that may be used in
a subsequent court appeal, if desired. Formal hearings are
conducted in accordance with the Administrative Procedure Act,
chapter 34.05 RCW.
(b) Informal hearings are requested by the majority of
parties appearing before the BTA. Decisions entered in an
informal appeal cannot be appealed to court.
(4) Where to obtain an appeal notice. A notice of appeal
can be obtained from the BTA or downloaded from the internet site
(http://bta.state.wa.us/), the department's property tax
division, county auditor's offices, or the office of the clerk of
the county council in King County.
(5) Deadline to appeal. A notice of appeal must be
submitted to the BTA no later than thirty days after the postmark
date on the department's notice of determination or the date on
which the notice was given to the applicant, whichever is later.
Appeals not timely filed will be dismissed. Likewise, appeals
not properly filed may be dismissed if the appellant fails to
substantially comply with WAC 456-09-320 or 456-10-320.
(6) Grounds for appeal. A party aggrieved by any of the
following determinations made by the department may appeal it to
the BTA:
(a) A determination denying an exemption on an initial
application or renewal declaration;
(b) A determination exempting only a portion of the property
from property tax;
(c) A property tax exemption is cancelled or removed, in
whole or in part;
(d) The property tax exemption is cancelled or removed and
back taxes are assessed in accordance with RCW 84.36.810 or 84.36.262; or
(e) An exemption application or renewal declaration is
approved and the assessor of the county in which the property is
located believes the exemption should not have been granted (see
RCW 84.36.850).
[Statutory Authority: RCW 84.36.865, 84.36.040, 84.36.042,
84.36.045, 84.36.046, 84.36.050, 84.36.385, 84.36.560, 84.36.570,
84.36.800, 84.36.805, 84.36.810, 84.36.815, 84.36.820, 84.36.825,
84.36.830, 84.36.833, 84.36.840, 84.36.850, and 84.40.350 through84.40.390
. 02-02-009, § 458-16-120, filed 12/20/01, effective
1/20/02. Statutory Authority: RCW 84.36.865. 81-05-017 (Order
PT 81-7), § 458-16-120, filed 2/11/81; Order PT 77-2, §
458-16-120, filed 5/23/77; Order PT 76-2, § 458-16-120, filed
4/7/76. Formerly WAC 458-12-147.]