Washington Administrative Code Title 456 - Tax Appeals, Board of
Washington Administrative Code (WAC) Title 456 – Board of Tax Appeals
Overview:
WAC Title 456 contains the administrative rules governing the Washington State Board of Tax Appeals (BTA). This independent state agency hears and decides appeals relating to property tax valuations, excise taxes, and other tax-related matters. The Board provides a forum for taxpayers and taxing authorities to resolve disputes without needing to go through the full court system.
Key Functions of the Board of Tax Appeals (BTA):
Hear Appeals Involving:
Property tax assessments (e.g., disputes over property value for tax purposes)
Excise taxes (such as business and occupation [B&O] tax, sales and use tax)
Public utility tax
Forest tax, leasehold excise tax, and others
Appeals from decisions made by the Department of Revenue, county boards of equalization, or other taxing entities
Types of Hearings:
Formal hearings (conducted like court trials with legal procedures)
Informal hearings (more relaxed rules of evidence and procedure, often for pro se appellants)
Decisions:
The Board issues written findings and conclusions
Decisions can be appealed to superior court
Structure of Title 456:
Title 456 is divided into chapters that specify procedural rules:
🔹 WAC 456-09 – Formal Hearings:
Governs appeals conducted under the Administrative Procedure Act (APA)
Used when legal representation is involved or complex tax issues are present
Includes rules on filing appeals, discovery, motions, evidence, and hearings
🔹 WAC 456-10 – Informal Hearings:
Designed for taxpayers without attorneys
Simplified process with relaxed procedural requirements
Encourages access to justice and efficient resolution
🔹 WAC 456-11 – Model Rules:
Adopts or modifies Model Rules of Procedure under RCW 34.05.250
Applies general provisions to both formal and informal proceedings
Filing an Appeal:
Appeals must typically be filed within 30 days of the taxing authority’s decision
Must include a statement of the disputed issue, tax years involved, and relevant facts
Relevant Statutory Authority:
RCW 82.03 – Establishes the Board of Tax Appeals and outlines its jurisdiction and powers
WAC 456 implements these statutes through procedural rules
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