eAppeals: Steps in the Online Process

Notes: Petitioner can review their appeal in eAppeals anytime.  Evidence and any additional information must be submitted 21 business days before the appeal hearing date. Withdrawals must be submitted through eAppeals or in writing to the BOE before the start of the hearing.

1. Petitioner creates and files online appeal.
   
   
2. Petitioner receives an email confirmation within 24 hours of appeal submittal.
   
   
3. The Board of Equalization (BOE) receives appeal, reviews the appeal, and assigns the appeal status – pending incomplete or active.  If the appeal is not accepted, the BOE places the appeal in a pending status and notifies the Petitioner about required actions and options. If the appeal is accepted, BOE notifies Petitioner with details about their hearing date (this may take six months or more due to appeal volumes).
   
   
4. Assessor sends response to the appeal to the Petitioner at least 21 business days before the hearing date.  Final evidence submissions by the Petitioner are also due 21 business days before the hearing date.
   
   
5. A hearing is held on the appeal. The Petitioner can participate by phone or allow the Board to make a decision based on submitted materials without participating (administrative review hearing).
   
   
6. Petitioner and Assessor are sent a Board Order with the decision of the BOE within 45 days after the hearing date.
   
   
7. If Petitioner or Assessor disagree with the BOE’s decision, Petitioner or Assessor can file an appeal with the Washington State Board of Tax Appeals within 30 days of the mailing date of the BOE decision (either party may appeal the BOE decision).
   
   
8. If Petitioner and Assessor accept decision, they do nothing: appeal process ends.