Form Br0012 - Paying Property Tax Under Protest August 2002 (Page 2 of 2) in pdf

WAC 458-18-215 Refunds—

a part thereof, and states all the reasons for the dispute constitutes a

Payment under protest requirements.

sufficient notice and a sufficient protest for the purposes of this

section. When the taxpayer submits a written protest as provided in

(1) Introduction.

this section, the taxpayer is thereafter prohibited from raising other or

This rule explains and implements the procedures to be followed to

additional grounds as the basis for the dispute.

comply with RCW 84.68.020. This statute imposes the requirement

(4) Notice to taxpayers of protest requirements.

that property taxes be paid under protest in order to preserve the

A prominent notice of the written protest requirement shall be

taxpayer’s right to bring an action in court for a refund. The intent

included as part of, or enclosed with, property tax statements.

of the rule is to clarify the rights and responsibilities of taxpayers

One sample notices is as follows: To preserve your right to seek

with respect to paying taxes under protest. This rule does not

a court ordered refund, you must submit a separate written

explain nor apply to the provisions of chapter 84.69 RCW, which

statement to the county treasurer at the time you pay the tax

describe alternative procedures for obtaining property tax refunds

stating (1) you are paying the tax or a portion of the tax under

in factual circumstances that do not require the tax to be paid under

protest and (2) all of the reasons why you believe the tax paid is

protest.

unlawful or excessive. An alternative sample notice is as

follows: To preserve your right to seek a court ordered refund,

(2) What constitutes a valid protest.

you must comply with requirements of the law (RCW 84.68.020

In order to preserve a right to bring an action in court for refund of

and WAC 458-18-215). Copies are available from the county

any property tax paid, a taxpayer must at the time of payment of the

treasurer.

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

(5) Effective date.

claimed to be unlawful or excessive. When the taxpayer pays the

This rule is effective for 1994 tax statements and taxes due in

tax in two installments, the right to bring an action in court for

1994, and thereafter. This rule is not intended to impose

refund of any property tax paid is preserved if a written protest, as

additional administrative costs upon counties to the extent 1994

provided in this section, accompanies the first installment payment

tax statements may have already been printed, as of the effective

and indicates that the protest is a continuing protest with respect to

date of this rule, without containing the notice required in

the taxes payable for the entire year. No protest accompanying a tax

subsection (4) of this rule.

payment shall be deemed to include protest of taxes due in

succeeding years. A statement on a check or money order that the

For more information, please call the

tax is being paid under protest is not sufficient to preserve the right

Property Tax Division at (360) 570-5900.

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.

To inquire about the availability of this publication in an

alternate format for the visually impaired, please call

(3) Sufficiency of protest.

(360) 486-2342. If you need assistance though the

The written protest is intended to provide the taxing authorities

Teletype (TTY) call 1-800-451-7985.

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

08/02

BR0012

which clearly states that the taxpayer disputes liability for the tax or

Form Br0012 - Paying Property Tax Under Protest August 2002 Page 2

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