home home File & pay taxes home Appeals Appeals

When can I appeal?

Starting an appeal

Email and fax

Extensions for filing an appeal


Small claims appeals

Executive level appeals

Expedited appeals



Reconsideration requests

Further appeal rights


Publishing your decision

Other appeals

Authorizing law

Contact information

Taxpayer Survey

What action can I appeal?

Rule 100

You have the right to an appeal if:

  • You believe you do not owe any tax, penalty, or interest assessed by the Department.
  • Your refund request was denied.
  • You received an adverse letter ruling from the Taxpayer Information and Education section of the Department.

Before you appeal, we encourage you to first request a conference with the supervisor of the Department of Revenue employee who assessed the tax or denied your refund. If you do not request a conference, or the conference does not resolve your concern, see Starting an Appeal for information on the appeal process.

Other Appeals under the Administrative Procedures Act

You may also appeal:

  • A revoked business registration.
  • A revoked or suspended cigarette license.
  • A log expert enforcement action.
  • A revoked or denied reseller permit.
  • A revoked renewable energy certification.
  • A challenge to a manufactured home park fee.

For more information on these appeals, see Other Appeals.

Property Tax Appeals

If you disagree with the County Assessor's valuation of your property, you have the right to appeal the valuation to your county's Board of Equalization. For more information about the property assessment appeal process, see Appealing Your Property Assessment to the County Board of Equalization or contact your county Board of Equalization or Assessor's Office.