Hearings
How many meetings does the BOE have to hold during their regular session?
The Board must meet for a minimum of 3 days during their regular convened 28 day session.
WAC 458-14-046(5)(b)
What role does the DOR play in property tax appeals? (Hint: DOR covers 6 different areas)
1. Provides supervision and guidance
2. BOE Reviews
3. Provides training
4. Created and maintains BOE Manual
5. Writes rules
6. Reconvenes the BOE
When must the BOE start their regular 28 day session?
Latter of July 15th (or first following business day) or within 14 days of the assessor certifying the business roll. WAC 458-14-046(5)(a)
What happens if a taxpayer wants to withdraw or stipulate at the time of the hearing?
Stips: BOE can postpone hearing to allow parties to come to an agreement. WAC 458-14-160 (1)
Withdrawal: Must be made 2 business days prior to hearing date per WAC 458-14-076(1). If not, complete the hearing and issue an order.
What is the taxpayer's golden ticket for BOE appeals?
Change of Value Notice WAC 458-14-056(2)(b)
How long does a new BOE member have to complete training?
Within one year of appointment WAC 458-14-035(1)
What happens if the BOE requests more information during the hearing?
WAC 458-14-160 (1) Extensions of time, other than the time for filing petitions, continuances, and adjournments may be ordered by the board on its own motion or may be granted by it, in its discretion, on motion of any party showing good and sufficient cause therefor. For a waiver of the time limit in which to file the petition, see WAC 458-14-056(3).
When does the burden of proof shift to preponderance of the evidence?
Once the taxpayer shows the assessor erred (Weyerhauser Company v. Easter)
Who decides how long an appellant has to file a late petition with good cause?
The board determines the reasonable time that applies to WAC 458-14-056(3) "The board may waive the filing deadline if the petition is filed within a reasonable time after the filing deadline."
Does the Board's decision have to be mailed or can it be emailed to the appellant?
Has to be mailed to preserve appeal rights to the BTA RCW 84.08.130(1) "Any taxpayer... feeling aggrieved by the action of any county BOE may appeal to the BTA by filing... a notice of appeal within thirty days after the mailing of the decision of such board of equalization..."
Can the BOE accept appeals of their own equalization orders?
When is the assessor required to send valuation information to the taxpayer?
No more than 60 calendar days after receipt of taxpayer's request, no less than 21 business days before the hearing. WAC 458-14-066(2)
Who can order the BOE to reconvene?
DOR per WAC 458-14-127(5)
BOE per WAC 458-14-127(1)
Can the county commissioner(s) or other county legislative authority change property values?
"County legislative authorities as such have ... no... authority to change the valuation of the property of any person..." RCW 84.48.010(6)
When is the latest new construction can be placed on the assessment roll?
August 31 RCW 36.21.080