Who We Are

The Board of Tax Appeals is the only state-level independent administrative forum available for citizens and businesses to inquire as to the correctness and legality of their tax liability.  The Board hears tax appeals from decisions of the County Boards of Equalization and the State Department of Revenue.  It provides an impartial and inexpensive forum for these tax appeals.

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Most appeals filed with the Board are property valuation appeals from decisions of the County Board of Equalization. It is the duty of the Board to determine whether the assessed value of your property represents fair market value.


By law, the assessor’s value on your property is presumed to be correct. That presumption may be overcome only by the presentation of clear, cogent, and convincing evidence, which is evidence showing that it is highly probable that the assessor made a mistake.

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Board of Tax Appeals
1110 Capitol Way S, Suite 307
Olympia, WA 98504