Yes. There are three levels of appeal:
The first level of appeal is held internally during the second 10 working days of July. Such an appeal must be made in writing to the Department within the first 10 working days of July. After this level of appeal is completed, determinations are mailed by the Department to the utility companies on or before August 20.
The second level of appeal may be made directly to the Washington State Board of Tax Appeals. This appeal is made after the taxpayer receives their valuation notice from the county assessor and must be made within 30 days after the mailing of the assessments by the county assessor. (See RCW 82.03.130.)
The third level of appeal is directly to a court. This is done by paying property taxes under protest to the county treasurer and filing a lawsuit in the appropriate court having jurisdiction