Wash. Rev. Code » Title 84 · Chapter 84.08
Revised Code of Washington

Wash. Rev. Code § 84.08.130 (2026)

✓ current as of May 2026
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(1) Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the board of tax appeals in accordance with RCW 1.12.070 a notice of appeal within thirty days after the mailing of the decision of such board of equalization, which notice shall specify the actions complained of; and in like manner any county assessor may appeal to the board of tax appeals from any action of any county board of equalization. There shall be no fee charged for the filing of an appeal. The board shall transmit a copy of the notice of appeal to all named parties within thirty days of its receipt by the board. Appeals which are not filed as provided in this section shall be dismissed. The board of tax appeals shall require the board appealed from to file a true and correct copy of its decision in such action and all evidence taken in connection therewith, and may receive further evidence, and shall make such order as in its judgment is just and proper.
(2) The board of tax appeals may enter an order, pursuant to subsection (1) of this section, that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the value during that time.
[ 1998 c 54 s 3; 1994 c 301 s 18; 1992 c 206 s 10; 1989 c 378 s 7; 1988 c 222 s 8; 1977 ex.s. c 290 s 1; 1975 1st ex.s. c 278 s 156; 1961 c 15 s 84.08.130. Prior: 1939 c 206 s 6; 1927 c 280 s 6; 1925 c 18 s 6; RRS s 11092.]

Notes:

Effective date—1992 c 206: See note following RCW 82.04.170.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Evidence submission in advance of hearing: RCW 82.03.200.
Limitation on increase in property value in appeals to board of tax appeals from county board of equalization: RCW 84.08.060.
Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1960–2023 · 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). “The powers of the Board of Tax Appeals are set out in RCW 82.”
Wright v. Woodard, 518 P.2d 718 (Wash. 1974). “If any of the respondents is dissatisfied with the decision of the county board of equalization, he may appeal to the Board of Tax Appeals under RCW 84.08.130 and RCW 82.03.130(2). 2 Judicial review is provided in RCW 82.”
Schneidmiller & Faires, Inc. v. Farr, 355 P.2d 824 (Wash. 1960). · cites it 2× “RCW 84.08.130], provides, inter alia: "Any taxpayer or taxing unit feeling aggrieved by the action of any county or township board of equalization may appeal to the Tax Commission by filing with the County Auditor a notice of appeal in duplicate within ten days after the action…”
Boeing Co. v. Gelman, 10 P.3d 475 (Wash. Ct. App. 2000). · cites it 5× ““Just and Proper” order The Assessor concedes that the final decision did not contain the required detail (particularly findings of fact).”
Transamerica Title Ins. v. Hoppe, 611 P.2d 1361 (Wash. Ct. App. 1980). “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 84.08.130 [which requires filing the notice of appeal within 30 days of the board of equalization's action].”
Schreiber v. Riemcke, 526 P.2d 904 (Wash. Ct. App. 1974). “The broad purpose of general revaluation throughout the state is to establish “standards of fairness and uniformity.” RCW 84.41.010. The plaintiff argues that a revaluation by the assessor, “out of cycle,” was precluded because of the defendants’ failure to appeal to the tax…”
Palmer D. Strand, et ux v. Bd. of Tax Appeals (Wash. Ct. App. 2019). · cites it 4× “100) to provide the Strands a complete administrative real property appeal pursuant to RCW 84.08.130 by failing to issue a Decision on Docket 13-179.”
Joe Patrick Flarity, V. Argonaut Ins. Co. (Wash. Ct. App. 2023). “The decision of the board of equalization regarding a waiver of the filing deadline is final and not appealable under RCW 84.08.130. Good cause may be shown by one or more of the following events or circumstances: (a) Death or serious illness of the taxpayer or his or her…”
— Wash. Rev. Code § 84.08.130(1) — 1 case
Boeing Co. v. Gelman, 10 P.3d 475 (Wash. Ct. App. 2000). ““Just and Proper” order The Assessor concedes that the final decision did not contain the required detail (particularly findings of fact).”
— Wash. Rev. Code § 84.08.130(2) — 1 case
Palmer D. Strand, et ux v. Bd. of Tax Appeals (Wash. Ct. App. 2019). “100) to provide the Strands a complete administrative real property appeal pursuant to RCW 84.08.130 by failing to issue a Decision on Docket 13-179.”
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