HomeMy WebLinkAboutPaying property tax under protestThere are two ways to appeal
your property tax valuation
File a petition contesting your
valuation with the County Board
of Equalization.
File a written protest at the time
you pay your tax and then file an
action in superior or federal court.
If you are filing in superior or
federal court, you must take action
on your own. You can get more
information about filing with the
Board of Equalization from your
local County Board of Equalization
or assessor’s office.
Filing a written protest when you
pay property tax.
You are required to take the following
actions:
Present a written protest to the
county treasurer at the time of
payment of the tax.
List in writing all the reasons why
you feel the tax is unfair.
Filing your protest at the time you
pay the property tax will allow you
to appeal to superior court. You must
take further action to file a claim in
court on your own.
The county treasurer cannot provide
you with any form of legal advice.
The responsibilities of the treasurer
are limited to accepting protests
and notifying the taxing districts.
This allows the taxing districts to
make informed decisions when
facing possible refunds for taxes
already paid.
You may want to consult an attorney
before submitting your letter of
protest. The law has very strict
requirements and you may jeopardize
your case if the letter
of protest is incomplete.
Paying Your Property Taxes
Under Protest
This publication provides a basic description of the Paying Your Property Taxes Under Protest. This information is current at the time of publication.
Future law changes may affect some of the information.
SEPTEMBER 2012
The following copy of the
Washington Administrative Code
458-18-215 explains the protest
procedure.
1) Introduction
This rule explains and implements
the procedures to be followed to
comply with RCW 84.68.020. This
statute imposes the requirement that
property taxes be paid under protest
in order to preserve the taxpayer’s
right to bring an action in court for
a refund. The intent of the rule is to
clarify the rights and responsibilities
of taxpayers with respect to paying
taxes under protest. This rule does
not explain nor apply to the
provisions of chapter 84.69 RCW,
which describe alternative
procedures for obtaining property
tax refunds in factual circumstances
that do not require the tax to be paid
under protest.
2) What constitutes a valid protest
In order to preserve a right to bring
an action in court for refund of any
property tax paid, a taxpayer must
at the time of payment of the tax,
submit to the county treasurer a
written protest setting forth all the
grounds upon which the tax, or any
portion of the tax, is claimed to be
unlawful or excessive. When the
taxpayer pays the tax in two
installments, the right to bring an
action in court for refund of any
WASHINGTON STATE DEPARTMENT OF REVENUE
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WAC 458-18-215 Refunds—Payment under protest requirements
property tax paid is preserved
if a written protest, as provided in
this section, accompanies the first
installment payment and indicates
that the protest is a continuing
protest with respect to the taxes
payable for the entire year. No protest
accompanying a tax payment shall be
deemed to include protest of taxes
due in succeeding years. A statement
on a check or money order that the
tax is being paid under protest is not
sufficient to preserve the right to seek
a refund in court. Any tax paid
without a written protest, as provided
in this section, is considered to be
voluntarily paid and nonrefundable.
3) Sufficiency of protest
The written protest is intended to
provide the taxing authorities with
notice that the taxpayer is disputing
the right to collect the tax and also to
provide notice to the taxing
authorities of the grounds upon
which the taxpayer bases the protest.
Any written protest which clearly
states that the taxpayer disputes
liability for the tax or a part thereof,
and states all the reasons for the
dispute constitutes a sufficient notice
and a sufficient protest for the
purposes of this section. When the
taxpayer submits a written protest as
provided in this section, the taxpayer
is thereafter prohibited from raising
other or additional grounds as the
basis for the dispute.
4) Notice to taxpayers of protest
requirements
A prominent notice of the written
protest requirement shall be included
as part of, or enclosed with, property
tax statements.
Example one: To preserve your right
to seek a court ordered refund, you
must submit a separate written
statement to the county treasurer
at the time you pay the tax stating
(1) you are paying the tax or a portion
of the tax under protest and (2) all of
the reasons why you believe the tax
paid is unlawful or excessive.
Example two: To preserve your right
to seek a court ordered refund, you
must comply with requirements of
the law (RCW 84.68.020 and WAC
458-18-215). Copies are available
from the county treasurer.
5) Effective date
This rule is effective for taxes due
in 1994 and thereafter. For more information, please
call the Property Tax Division
at (360) 534-1400
http://dor.wa.gov
To inquire about the availability
of this publication in an alternate
format for the visually impaired,
please call (360) 705-6715.
Teletype (TTY ) users please call
(360) 705-6718.
This material is intended for
general information purposes
and does not alter or supersede
any administrative regulations or
rulings issued by the Department
of Revenue.
Prepared by the Taxpayer Services Division BR0012 09/12
WASHINGTON STATE DEPARTMENT OF REVENUE
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