Current through Register Vol. 23-24, December 15, 2023
(1) Boards have jurisdiction to hear all
appeals as may be authorized by statute, including the following types of
appeals:
(a) Appeals for a change in appraised
value when the department establishes taxable rent under
chapter
82.29A RCW (leasehold
excise tax) based on an appraisal done by the county assessor at the request of
the department.
(b) Appeals of
assessor determinations related to cancellation of exemption pursuant to
RCW
84.14.110 (multiple unit dwellings in urban
centers).
(c) Appeals of decisions
or disputes pursuant to
RCW
84.26.130 (historic property).
(d) Forest land application denial under
RCW
84.33.130, and forest land removal under
RCW
84.33.140.
(e) Current use determinations pursuant to
RCW
84.34.035, denial of application for farm and
agricultural land, and
RCW
84.34.108, removal from current use
classification and appeal of new assessed valuation upon removal of current use
classification.
(f) Determinations
pursuant to
RCW
84.36.660 (special property tax exemption for
increase in value attributable to the installation of an automatic sprinkler
system in a nightclub).
(g) Appeals
pursuant to
RCW
84.36.385 (senior citizen exemption
denials).
(h) Appeals pursuant to
RCW
84.36.812 (assessed value upon which
additional tax is based, upon cessation of exempt use).
(i) Determinations pursuant to
RCW
84.38.040 (property tax deferrals).
(j) Determinations pursuant to
RCW
84.40.039 (valuation reduction after
government restriction).
(k)
Determinations pursuant to
RCW
84.40.085 (omitted property or
value).
(l) Valuation appeals of
taxpayers pursuant to
RCW
84.48.010.
(m) Appeal from a decision of the assessor
relative to a claim for either real or personal property tax exemption,
pursuant to
RCW
84.48.010.
(n) Determinations pursuant to
RCW
84.48.065 (cancellation or correction of
manifest error) when the cancellation or correction results in a change on the
assessment or tax roll.
(o)
Destroyed property appeals pursuant to
RCW
84.70.010.
(p) Appeals from decisions of the assessor
pursuant to
RCW
84.37.040 regarding deferrals under chapter
84.37 RCW (property tax limited income deferral program).
(2) Boards have jurisdiction to equalize
property values on their own initiative pursuant to
RCW
84.48.010, in accordance with WAC
458-14-046.
Statutory Authority:
RCW
84.08.010,
84.08.070, and
84.48.200. 08-16-062, §
458-14-015, filed 7/30/08, effective 8/30/08; 06-13-034, § 458-14-015,
filed 6/14/06, effective 7/15/06; 95-17-099, § 458-14-015, filed 8/23/95,
effective 9/23/95; 93-08-050, § 458-14-015, filed 4/2/93, effective
5/3/93; 90-23-097, § 458-14-015, filed 11/21/90, effective
12/22/90.