(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 exemptionon 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 ).