Wash. Rev. Code » Title 82 · Chapter 82.03
Revised Code of Washington

Wash. Rev. Code § 82.03.130 (2026)

✓ current as of May 2026
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(1) The board shall have jurisdiction to decide the following types of appeals:
(a) Appeals taken pursuant to RCW 82.03.190.
(b) Appeals from a county board of equalization pursuant to RCW 84.08.130.
(c) Appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84.08.060, if filed with the board of tax appeals within thirty days after the mailing of the order, the right to such an appeal being hereby established.
(d) Appeals by an assessor or owner of an intercounty public utility or private car company from determinations by the director of revenue of equalized assessed valuation of property and the apportionment thereof to a county made pursuant to chapter 84.12 and 84.16 RCW, if filed with the board of tax appeals within thirty days after mailing of the determination, the right to such appeal being hereby established.
(e) Appeals by an assessor, landowner, or owner of an intercounty public utility or private car company from a determination of any county indicated ratio for such county compiled by the department of revenue pursuant to RCW 84.48.075: PROVIDED, That
(i) Said appeal be filed after review of the ratio under RCW 84.48.075(3) and not later than fifteen days after the mailing of the certification; and
(ii) The hearing before the board shall be expeditiously held in accordance with rules prescribed by the board and shall take precedence over all matters of the same character.
(f) Appeals from the decisions of sale price of second-class shorelands on navigable lakes by the department of natural resources pursuant to *RCW 79.94.210.
(g) Appeals from urban redevelopment property tax apportionment district proposals established by governmental ordinances pursuant to **RCW 39.88.060.
(h) Appeals from interest rates as determined by the department of revenue for use in valuing farmland under current use assessment pursuant to RCW 84.34.065.
(i) Appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091.
(j) Appeals from denial of tax exemption application by the department of revenue pursuant to RCW 84.36.850.
(k) Appeals pursuant to RCW 84.40.038(3).
(l) Appeals pursuant to RCW 84.39.020.
(2) Except as otherwise specifically provided by law hereafter, the provisions of RCW 1.12.070 shall apply to all notices of appeal filed with the board of tax appeals.
[ 2005 c 253 s 7; 1998 c 54 s 1; 1994 c 123 s 3; 1992 c 206 s 9; 1989 c 378 s 4; 1982 1st ex.s. c 46 s 6; 1977 ex.s. c 284 s 2; 1967 ex.s. c 26 s 42.]

Notes:

Reviser's note: *(1) RCW 79.94.210 was recodified as RCW 79.125.450 pursuant to 2005 c 155 s 1008.
**(2) RCW 39.88.060 was repealed by 2023 c 102 s 27.
Application—2005 c 253: See note following RCW 84.39.010.
Applicability—1994 c 123: See note following RCW 84.36.815.
Effective date—1992 c 206: See note following RCW 82.04.170.
Purpose—Intent—1977 ex.s. c 284: See note following RCW 84.48.075.
Notes of Decisions
Cited in 11 cases, 1972–2020 · leading case: King Cnty. v. Washington State Bd. of Tax Appeals, 622 P.2d 898 (Wash. Ct. App. 1981).
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King Cnty. v. Washington State Bd. of Tax Appeals, 622 P.2d 898 (Wash. Ct. App. 1981). · cites it 3× “RCW 82.03.130 grants the BTA jurisdiction to decide appeals from a county board of equalization pursuant to RCW 84.”
Burlington N., Inc. v. Johnston, 572 P.2d 1085 (Wash. 1977). · cites it 2× “180, providing for judicial review of decisions of the Board of Tax Appeals, allows the Director of Revenue to appeal only from decisions made pursuant to RCW 82.03.130(1). We need not decide whether the department had standing to seek judicial relief in this action, however,…”
Sator v. Dep't of Revenue, 572 P.2d 1094 (Wash. 1977). · cites it 2× “Parenthetically, we note respondents are correct in their contention the correct citation above should be RCW 82.03.130(3) rather than (4). Additionally, taxpayers may seek relief under RCW 84.”
Del Pettit v. Bd. of Tax Appeals, 538 P.2d 501 (Wash. 1975). · cites it 2× “020 to sue for tax refunds: And provided further, That no review from a decision made pursuant to RCW 82.03.130(1) may be obtained by a taxpayer unless within the petition period provided by RCW 34.”
Booker Auction Co. v. Dept. of Revenue, 241 P.3d 439 (Wash. Ct. App. 2010). “[but] no review from a decision made pursuant to RCW 82.03.130(1)(a) may be obtained by a taxpayer unless within the petition period provided by RCW 34.”
Booker Auction Co. v. Dep't of Revenue, 158 Wash. App. 84 (Wash. Ct. App. 2010). “180 provides in relevant part, “Judicial review of a decision of the board of tax appeals shall be de novo [but] no review from a decision made pursuant to RCW 82.03.130(l)(a) may be obtained by a taxpayer unless within the petition period provided by RCW 34.”
Wright v. Woodard, 518 P.2d 718 (Wash. 1974). “130 and RCW 82.03.130(2). 2 Judicial review is provided in RCW 82.”
Transamerica Title Ins. v. Hoppe, 611 P.2d 1361 (Wash. Ct. App. 1980). · cites it 2× “1 RCW 82.03.130 reads in part: "The board shall have jurisdiction to decide the following types of appeals: " (2) Appeals from a county board of equalization pursuant to RCW 84.”
Island Cnty. Comm. on Assessment Ratios v. Dep't of Revenue, 500 P.2d 756 (Wash. 1972). “RCW 82.03.130(4); 82.03.140. Plaintiffs also contend that the Superintendent of Public Instruction is required to adjust the “per pupil guarantee” to a figure which will fully disburse all appropriated state school money during each biennium.”
Palmer D. Strand, et ux v. Bd. of Tax Appeals (Wash. Ct. App. 2019). · cites it 3× “The BTA’s jurisdiction in the Strands’ appeal is provided by RCW 82.03.130(1)(b), which authorizes the BTA to hear appeals from a county board pursuant to RCW 84.”
Rec Solar Grade Silicon, Llc v. Melissa McKnight (Wash. Ct. App. 2020). “RCW 82.03.130(2). A losing party in a formal hearing before the BTA may petition under the APA for judicial review to the superior court.”
— Wash. Rev. Code § 82.03.130(1) — 2 cases
Burlington N., Inc. v. Johnston, 572 P.2d 1085 (Wash. 1977). “180, providing for judicial review of decisions of the Board of Tax Appeals, allows the Director of Revenue to appeal only from decisions made pursuant to RCW 82.03.130(1). We need not decide whether the department had standing to seek judicial relief in this action, however,…”
Del Pettit v. Bd. of Tax Appeals, 538 P.2d 501 (Wash. 1975). “020 to sue for tax refunds: And provided further, That no review from a decision made pursuant to RCW 82.03.130(1) may be obtained by a taxpayer unless within the petition period provided by RCW 34.”
— Wash. Rev. Code § 82.03.130(1)(a) — 1 case
Booker Auction Co. v. Dept. of Revenue, 241 P.3d 439 (Wash. Ct. App. 2010). “[but] no review from a decision made pursuant to RCW 82.03.130(1)(a) may be obtained by a taxpayer unless within the petition period provided by RCW 34.”
— Wash. Rev. Code § 82.03.130(1)(b) — 1 case
Palmer D. Strand, et ux v. Bd. of Tax Appeals (Wash. Ct. App. 2019). “The BTA’s jurisdiction in the Strands’ appeal is provided by RCW 82.03.130(1)(b), which authorizes the BTA to hear appeals from a county board pursuant to RCW 84.”
— Wash. Rev. Code § 82.03.130(1)(c) — 1 case
Palmer D. Strand, et ux v. Bd. of Tax Appeals (Wash. Ct. App. 2019). “The BTA’s jurisdiction in the Strands’ appeal is provided by RCW 82.03.130(1)(b), which authorizes the BTA to hear appeals from a county board pursuant to RCW 84.”
— Wash. Rev. Code § 82.03.130(2) — 5 cases
King Cnty. v. Washington State Bd. of Tax Appeals, 622 P.2d 898 (Wash. Ct. App. 1981). “RCW 82.03.130 grants the BTA jurisdiction to decide appeals from a county board of equalization pursuant to RCW 84.”
Wright v. Woodard, 518 P.2d 718 (Wash. 1974). “130 and RCW 82.03.130(2). 2 Judicial review is provided in RCW 82.”
Transamerica Title Ins. v. Hoppe, 611 P.2d 1361 (Wash. Ct. App. 1980). “1 RCW 82.03.130 reads in part: "The board shall have jurisdiction to decide the following types of appeals: " (2) Appeals from a county board of equalization pursuant to RCW 84.”
Palmer D. Strand, et ux v. Bd. of Tax Appeals (Wash. Ct. App. 2019). “The BTA’s jurisdiction in the Strands’ appeal is provided by RCW 82.03.130(1)(b), which authorizes the BTA to hear appeals from a county board pursuant to RCW 84.”
Rec Solar Grade Silicon, Llc v. Melissa McKnight (Wash. Ct. App. 2020). “RCW 82.03.130(2). A losing party in a formal hearing before the BTA may petition under the APA for judicial review to the superior court.”
— Wash. Rev. Code § 82.03.130(3) — 1 case
Sator v. Dep't of Revenue, 572 P.2d 1094 (Wash. 1977). “Parenthetically, we note respondents are correct in their contention the correct citation above should be RCW 82.03.130(3) rather than (4). Additionally, taxpayers may seek relief under RCW 84.”
— Wash. Rev. Code § 82.03.130(4) — 2 cases
Sator v. Dep't of Revenue, 572 P.2d 1094 (Wash. 1977). “Parenthetically, we note respondents are correct in their contention the correct citation above should be RCW 82.03.130(3) rather than (4). Additionally, taxpayers may seek relief under RCW 84.”
Island Cnty. Comm. on Assessment Ratios v. Dep't of Revenue, 500 P.2d 756 (Wash. 1972). “RCW 82.03.130(4); 82.03.140. Plaintiffs also contend that the Superintendent of Public Instruction is required to adjust the “per pupil guarantee” to a figure which will fully disburse all appropriated state school money during each biennium.”
— Wash. Rev. Code § 82.03.130(l)(a) — 1 case
Booker Auction Co. v. Dep't of Revenue, 158 Wash. App. 84 (Wash. Ct. App. 2010). “180 provides in relevant part, “Judicial review of a decision of the board of tax appeals shall be de novo [but] no review from a decision made pursuant to RCW 82.03.130(l)(a) may be obtained by a taxpayer unless within the petition period provided by RCW 34.”
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