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Agency 142
Board of Tax Appeals
RCW 82.03

Request $1,919,300
Net change from current biennium $26,710 Increase
Percent change from current biennium 1.4% Increase


The Board of Tax Appeals is responsible for adjudicating a variety of tax-related disputes including excise taxes, public utility valuations, exemption decisions at the state level, and property tax appeals stemming from the actions of county boards of equalization. The Board is the state's primary administrative tax court linking state and county tax administration with the court system.

The goal of the Board is to provide impartial and economical adjudication of tax appeals brought by taxpayers, taxing units, and county assessors.

The Board's objective is to issue a written decision clearly stating the disposition of an appeal within one year of the date the appeal is filed with the Board.


Agency Level Summary

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Operating Budget: Summary
1995-97 Appropriations Appropriated Funds Expenditures
Amount Estimated Balance 1993-95 Actual 1995-97 Estimated 1997-99 Proposed
2,033,970 141,380 General Fund - Basic Account - State 1,328,344 1,892,590 1,919,300


Operating Budget: Summary by Object

1994-95 Actual 1995-96 Estimated 1996-97 Estimated 1997-98 Proposed 1998-99 Proposed
Salaries And Wages 410,698 437,218 463,252 518,868 524,100
Employee Benefits 95,441 99,720 109,692 121,609 122,620
Personal Service Contracts 151,013 299,378 153,673 181,774
Goods And Services 105,791 127,362 131,268 125,919 131,268
Travel 7,058 7,027 10,000 8,469 10,000
Capital Outlays 10,706 51,660 5,000 16,000 5,000

Annual Total

629,694


874,000


1,018,590


944,538


974,762

Fiscal Year 1993-94 698,650
Biennium Total

1,328,344


1,892,590


1,919,300


Operating Budget: Change from Preceding Biennium

1993-95 Actual 1995-97 Estimated 1997-99 Proposed
Amount Percent Amount Percent Amount Percent
Total General Administration (236,170) (15.1)% 564,246 42.5% 26,710 1.4%


Employment Summary

1994-95 Actual 1995-96 Estimated 1996-97 Estimated 1997-98 Proposed 1998-99 Proposed
FTE Staff Years 8.0 8.5 9.4 10.4 10.4
Average FTE Staff Year Costs 51,337 51,437 49,282 49,891 50,394