Unclaimed property appeals

Appeal types

RCW 63.29.193 authorizes the Department to review two types of unclaimed property decisions: (1) The assessment of unclaimed property, interest, and/or penalties; and (2) The denial of an application for refund/return of unclaimed property, interest, and/or penalties, filed with the Department under RCW 63.29.192. The Department’s review will be conducted in accordance with the Administrative Procedures Act (APA) under Chapter 34.05 RCW.

How to file an Unclaimed Property appeal

If you want to appeal only the assessment of penalties or interest, please use our penalty and interest appeal initial petition form. To appeal any other unclaimed property decision or assessment, please use our general appeal petition form.

You can submit this petition via mail, fax, or e-mail. Attach to the petition either, the assessment of unclaimed property, interest, and/or penalties or denial of application for refund of unclaimed property, interest, and/or penalties, along with all supporting information and exhibits.

A petition for review must be filed before either: (1) The due date of the assessment of unclaimed property, interest, and/or penalties; or (2) Within 30 days of the date the Department denies an application for refund/return of unclaimed property, interest, and/or penalties.

Review of your appeal

For penalty and interest appeals, the Department will send you written acknowledgement of the receipt of your petition and assign your case to a presiding officer. The presiding officer will review your case and issue an initial order. If you disagree with the presiding officer’s decision, you may seek review within 21 days of the date of the initial order by filing a penalty and interest appeal review of initial order form. If you do not seek review of the initial order, it will become final after 21 days. This order is the final agency decision.

For general appeals, the Administrative Review and Hearings Division will send you written acknowledgement of the receipt of your petition. You will be provided with the name of the Administrative Law Judge (ALJ) assigned to your appeal and the time, date, and location of your hearing (if you requested one). The APA requires the Department to create a record of the appeal and prohibits the ALJ from having any contact with either party outside the presence of the other party. The ALJ will issue a written order based upon this record. This order is the final agency decision.