BOARD OF TAX APPEALS

[Filed March 18, 2026, 9:35 a.m.]

Title of Rule and Other Identifying Information: WAC 456-10-010 Difference between formal and informal proceedings.

Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: Update rule to reflect changes to RCW 82.03.140.

Reasons Supporting Proposal: See above.

Statutory Authority for Adoption: RCW 82.03.170.

Statute Being Implemented: RCW 82.03.140.

Rule is not necessitated by federal law, federal or state court decision.

Name of Proponent: Washington state board of tax appeals (BTA), governmental.

Name of Agency Personnel Responsible for Drafting: Keri Lamb, BTA, 360-753-5446; Implementation and Enforcement: BTA, 360-753-5546.

Agency Comments or Recommendations, if any, as to Statutory Language, Implementation, Enforcement, and Fiscal Matters: BTA drafted the proposed changes, and therefore recommends them in full. BTA implements and enforces its own rules, so the proposed changes have no fiscal impact.

This notice meets the following criteria to use the expedited adoption process for these rules:

Content is explicitly and specifically dictated by statute.

Explanation of the Reason the Agency Believes the Expedited Rule-Making Process is Appropriate: The content of the proposed rules is explicitly and specifically dictated by statute.

THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Keri Lamb, BTA, P.O. Box 40915, Olympia, WA 98504, phone 360-753-5446, fax 360-586-9020, email bta@bta.wa.gov, BEGINNING March 19, 2026, AND RECEIVED BY May 19, 2026.

AMENDATORY SECTION(Amending WSR 22-13-111, filed 6/15/22, effective 7/16/22)

WAC 456-10-010Difference between formal and informal proceedings.

(1) A party making an appeal may choose either a formal or informal hearing in its written notice of appeal. Informal hearings are conducted according to the rules of practice and procedure outlined in this chapter. Formal hearings are conducted according to the Administrative Procedure Act, chapter 34.05 RCW, and the rules of practice and procedure of chapter 456-09 WAC. Failure to choose a type of hearing will result in the proceeding being conducted as informal.

(a) Decisions entered in an informal appeal are not subject to judicial review under the Administrative Procedure Act, chapter 34.05 RCW like formal decisions. Proposed and initial decisions in informal cases, however, can be internally appealed to the board by filing an exception as outlined in WAC 456-10-730.

(b) The informal appeal process is not designed for parties who intend to engage in more than a limited exchange of documents and information between the parties. This exchange process is known as discovery. In cases where a party anticipates discovery, a formal proceeding may be better suited as discovery is conducted according to the Washington state superior court civil rules.

(c) The parties may have additional avenues to challenge allowed by law, but which the board does not have legal authority to grant, and therefore, are not discussed in this chapter.

(2) An appeal may be converted from an informal to a formal proceeding as provided below:

(a) A respondent in an appeal from a decision by a board of equalization pursuant to RCW 84.08.130 may submit a request that the hearing be formal, if made within 20 calendar days of the date the notice of appeal is served.

(b) The department of revenue, in appeals under RCW 82.03.130 (1)(a), may submit a notice of its intention that the hearing be formal, if made within 30 calendar days of the date the notice of appeal is served.

(c) The department of revenue, in appeals under RCW 82.03.130 (1)(c), (d), (e), (h), (i), or (j), may submit a notice of its intention that a hearing be formal, if made within 10 calendar days from the date the notice of appeal is served.