Washington Administrative Code

(1) The board may obtain assistance from a county board of equalization as allowed by RCW 82.03.130 (1)(b), or from the staff of the department of revenue as provided by RCW 82.03.160. If the board intends to seek assistance, the board will notify the parties and indicate the rea…

Unless requested, the board will not accept any evidence after a hearing unless such evidence could not reasonably have been anticipated before the hearing.[Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-915, filed 2/9/22, effective 3/12/22; WSR 05-13-141, § 456-09-9…

Every decision, whether initial or final, will:(1) Be captioned to include the name of the proceeding;(2) Designate all parties and representatives participating in the proceeding;(3) Include a concise statement of the nature and background of the proceeding;(4) Contain findings …

(1) The board will issue an initial decision when:(a) An appeal has been heard by only one member of the board;(b) An appeal has been heard by only two members of the board when there is no vacancy and the two members cannot agree on an outcome. In such instances, the third membe…

(1) A party may petition for review of an initial decision. A petition for review of an initial decision is also referred to as an exception.(2) A petition for review must be sent or transmitted to the board within 20 calendar days of the date the initial decision was transmitted…

(1) A petition for reconsideration of a final decision is not available where an initial decision was first issued, unless:(a) The alleged error or errors could not have been previously addressed in an exception to the initial decision; or(b) The alleged error or errors are of co…

When an appeal is made to superior court, the appealing party is responsible for ordering and paying for a transcript of the board's hearing.[Statutory Authority: RCW 82.03.170. WSR 22-05-051, § 456-09-960, filed 2/9/22, effective 3/12/22; WSR 05-13-141, § 456-09-960, filed 6/21/…

(1) This chapter explains how informal hearings are conducted before the board of tax appeals (board). The informal process is helpful for those who are not represented by an attorney or do not have legal expertise. These rules of practice and procedure will be liberally construe…

WAC 456-10-010(1) A party making an appeal may choose either a formal or informal hearing in its written notice of appeal. Informal hearings are conducted according to the rules of practice and procedure outlined in this chapter. Formal hearings are conducted according to the Adm…

(1) In this chapter, the subsequent terms have the following meanings:(a) "Appellant" means a person or entity who appeals any order or decision.(b) "Board" means the board of tax appeals described in chapter 82.03 RCW and chapters 456-09 and 456-10 WAC. Where appropriate, the te…

The board may offer expedited or abbreviated procedures for certain informal hearings to resolve appeals in an efficient manner.[Statutory Authority: RCW 82.03.170. WSR 22-13-111, § 456-10-120, filed 6/15/22, effective 7/16/22; WSR 05-13-141, § 456-10-120, filed 6/21/05, effectiv…

Practice before the board in informal proceedings is limited to:(1) Taxpayers who are natural persons representing themselves;(2) Attorneys at law authorized to practice in the highest court of any state;(3) Public officials, county assessors, or their authorized representatives;…

(1) All persons appearing in proceedings before the board are required to follow the rules of professional conduct (RPC) required of attorneys before the courts of Washington. If any such person does not follow these rules, the hearing officer has the discretion, depending on the…

Neither the board nor any person will make or attempt to make any ex parte communications with a member of the board, presiding officer, or tax referee which are prohibited by the Administrative Procedure Act in RCW 34.05.455. Attempts to make such communications will be subject …

(1) Those who wish to initiate an appeal must file a notice of appeal and a copy of the order or determination that is being appealed.(2) The board will acknowledge receipt of a notice of appeal in excise tax appeals and provide a copy to the department of revenue within 30 days …

(1) An appellant must submit a notice of appeal that substantially contains the following:(a) The appellant's name, mailing address, telephone number, email address, and that of the representative, if any.(b) Name of the respondent together with respondent's mailing address, emai…

(1) The jurisdiction of the board is limited to those appeals that comply with and are filed by the deadlines stated in this section or by the statute governing the respective agency or proceeding involved.(a) For appeals of a denial of petition or notice of determination for a r…

(1) A notice of appeal is considered submitted on the date of receipt by the board at its Olympia office if the appeal is hand delivered. The board's date stamp will be evidence of the date of receipt. If the notice of appeal is mailed, the postmark will be evidence of the date o…

The respondent may submit a response to the notice of appeal. The response, if any, must be submitted to the board within 30 calendar days after the date the notice of appeal was served, unless otherwise ordered, together with proof of service pursuant to WAC 456-10-410.[Statutor…

(1) Each party is encouraged to indicate the specific pages of evidence it intends to rely on, if any, from the body from which the party appeals. For property tax appeals this includes the record at the county board. For excise tax appeals, this includes audit papers, refund rev…

(1) All notices, pleadings, exhibits, correspondence specific to an appeal, and other papers submitted to the board must be served on all counsel and representatives of record and on unrepresented parties or on their agents designated by them, or to other persons or entities as r…

(1) All briefs, motions, responses, replies, and memorandum must:(a) Be legibly printed on letter-size paper (8-1/2 x 11 inches). All margins must be a minimum of one inch. This rule also applies to attachments unless the nature of the attachment makes compliance impractical.(b) …

(1) The board may conduct a prehearing conference to consider:(a) Whether pleadings or other documents need to be amended;(b) Whether the parties can agree to any facts or procedures;(c) Deadlines for exchanging evidence, witness lists, exhibit lists, and filing briefs;(d) How to…

(1) If applicable and not in conflict with this chapter, the statutes and court rules regarding pretrial procedures in civil cases in the superior courts of the state of Washington will be used. These statutes and rules include, but are not limited to, those rules about the disco…

A motion for summary judgment may be granted if the written record shows that, in viewing the evidence in a light most favorable to the nonmoving party, there is no genuine issue as to any material fact and a party is entitled to judgment as a matter of law. Motions for summary j…

The prehearing order controls the course of action in cases where one is issued. If the board does not issue a prehearing order, evidence, briefs, and other documents must be submitted to the board by the following due dates:(1) Documentary evidence must be submitted at least 38 …

(1) Any request for an order, ruling, or a request for relief is considered a motion. Every motion, unless made during a hearing, must be in writing and include the following:(a) A statement of the relief or order sought;(b) The basis for the relief or order;(c) A statement that …

(1) Postponements, continuances, and extensions of time may be ordered by the board on its own motion.(2) Requests to postpone, continue, extend the time, or reschedule the prehearing conference, if any, must be made in writing and comply with WAC 456-10-510 and 456-10-410. The m…

All or part of the hearing, prehearing, or settlement conference may be conducted by phone, video, or other electronic means. Each party and participant in the proceeding will have an opportunity to hear and effectively participate in the proceeding.[Statutory Authority: RCW 82.0…

(1) A notice of a hearing will be mailed or transmitted to all parties at least 20 calendar days before the hearing date. The 20-day notice provision may be waived if the parties agree.(2) The notice must contain:(a) The names and mailing and email addresses of the parties and th…

Informal hearings are structured similarly to formal hearings, although more relaxed. As such, informal hearings will generally be organized as follows:(1) All parties and witnesses will be sworn in by a hearings officer to tell the truth;(2) Each party may then provide a short e…

(1) Every person testifying before the board must swear or affirm in any manner allowed in chapter 5.28 RCW that the person's testimony will be truthful.(2) Every interpreter will take an oath that he or she will make a true interpretation of the person being examined in a langua…

(1) All hearings will be recorded by manual, electronic, or other recording device.(2) Photographic and recording equipment will be permitted at hearings; however, the presiding officer may impose conditions upon their use to prevent disruption, or when a statute or law limits su…

(1) If an appellant fails to attend a hearing after receiving timely notice, the board may consider a motion for default or dismissal brought by any party to the proceedings, or on its own motion. An order for default or dismissal will include the reason for the order and will be…

An appeal may be dismissed for any of the following reasons.(1) All parties stipulate. Stipulations that involve the value of real property must include the parcel number, assessment year(s), the agreed upon value, and a brief statement that supports the value.(2) The appellant r…

(1) All relevant evidence, including hearsay, is admissible if, in the opinion of the board, it is the kind of evidence that a reasonably prudent person is accustomed to relying on in the conduct of his or her business affairs. The board may exclude evidence for constitutional or…

(1) The board may take official notice of:(a) Any judicially cognizable facts;(b) Any matter of public record;(c) Technical or scientific facts within the agency's specialized knowledge; and(d) Codes or standards that have been adopted by any state or federal agency or by a natio…

(1) The board may obtain assistance with an appeal from a county board of equalization as allowed by RCW 82.03.130 (1)(b) or from the department of revenue as allowed by RCW 82.03.150. If the board intends to seek assistance, the board will notify the parties of its intent and in…

Unless requested, the board will not accept any evidence after a hearing unless it determines such evidence could not reasonably have been anticipated or discovered before the hearing. All parties will have an opportunity to respond to such evidence.[Statutory Authority: RCW 82.0…

(1) A proposed decision will be issued when:(a) An appeal has been heard by only one member of the board;(b) An appeal has been heard by two members of the board who cannot agree on a conclusion;(c) An appeal has been heard by a hearing officer, tax referee, or other individual a…

(1) Any party may petition for review of a proposed decision. A petition for review of a proposed decision is referred to as an exception.(2) An exception must be transmitted to the board and served on all parties within 20 calendar days of the date the proposed decision was tran…

(1) A petition for reconsideration of a final decision is not available where a proposed decision was first issued.(2) Where a final decision has been issued and no proposed decision was first issued, any party may submit a petition for reconsideration within 20 calendar days fro…

The purpose of this chapter is to outline the organization and administration of the board of tax appeals (board), and to set forth rules that comply with the Open Public Meetings Act, chapter 42.30 RCW, and the Public Records Act, chapter 42.56 RCW.[Statutory Authority: RCW 82.0…

(1) The board is an independent state agency that reviews, holds hearings on, and decides state tax appeals filed by taxpayers and taxing authorities. The board consists of three members, an executive director, tax referees, and staff. The three members of the board serve on a fu…

(1) The board's office is located at 1110 Capitol Way South, Suite 307, Olympia, WA 98501. The board's mailing address is P.O. Box 40915, Olympia, WA 98504-0915. The board's telephone number is 360-753-5446. The board's fax number is 360-586-9020. The board's email address is bta…

The chair, or the vice chair, in the chair's absence, may select one of the board's tax referees to serve pro tem when a member of the board is recused or otherwise cannot hear and consider a particular case set for full board review. If the parties do not consent in writing to t…

(1) The board holds regular meetings at 9:30 a.m. on the third Friday of each month. The meetings are held at the board's office.(2) All meetings of the board are open to the public. Anyone is allowed to attend except as limited by the Open Public Meetings Act, chapter 42.30 RCW.…