A commercial property owner in Clark County, Washington received an assessment notice showing a significant increase in the assessed value of her property. She filed a timely petition with the county Board of Equalization, but the BOE upheld the assessor's value. She believes the BOE decision was incorrect and wants to continue her appeal. What is her next step under Washington law?
Correct Answer
D) File an appeal with the Washington State Board of Tax Appeals within 30 days of the BOE decision
Under RCW 82.03.130, a property owner who receives an unfavorable decision from the county Board of Equalization may appeal to the Washington State Board of Tax Appeals (BTA). The appeal must be filed within 30 days of the date the BOE order was mailed. The BTA is the designated state-level administrative body for property tax appeals and is the required next step before judicial review.
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Related Topics & Key Terms
Key Terms:
Related Concepts
Various programs and exemptions exist to reduce the property tax burden for specific groups, such as seniors, homesteaders, or veterans.
A transfer tax is a tax imposed on the transfer of ownership of real estate.
Reconciliation is the final step in the appraisal process where the appraiser analyzes the value indications from all applicable approaches and arrives at a single final opinion of value. It is not a simple average of the three values.
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