Efficient, Effective and Accountable Government
Last Updated: 10/07/2024
Support democratic processes and government accountability
Strategy: Support democratic processes and government accountability
Agency: 142 - Board of Tax Appeals
A001 - Adjudication of Tax Appeals
The Board of Tax Appeals maintains public confidence in the state tax system. The Board is the final administrative authority for resolving disputes of property, excise, and other taxes in the state of Washington. As an integral part of the state's tax system, the Board provides a convenient and inexpensive forum for both taxing authorities and taxpayers. The Board processes 4,000 new appeals annually, many presenting complex legal and valuation issues. The Board conducts hearings throughout the state and issues comprehensive, timely written decisions based upon generally accepted appraisal practices, Washington statutes and constitution, case law, and board precedents.
| Account | FY 2024 | FY 2025 | Biennium Total |
|---|---|---|---|
| FTE | 33.4 | 33.4 | 33.4 |
| 001 - General Fund | |||
| State | 5,619,000 | 5,716,000 | 11,335,000 |
| FY 2024 | FY 2025 | Biennium Total | |
|---|---|---|---|
| FTES | 16.7 | 16.7 | 16.7 |
| GFS | 2,809,000.0 | 2,908,000.0 | 5,717,000.0 |
| Other | |||
| Totals | 2,809,000.0 | 2,908,000.0 | 5,717,000.0 |
000364 - Percentage of formal appeals scheduled within one year
Percentage of Board of Tax Appeal hearings scheduled within one year of the filing of a Notice of Appeals
| Biennium | Period | Actual | Target |
|---|---|---|---|
| 2019-21 | A1 | 0% | 0% |
| 2019-21 | A2 | 0% | 100% |
| 2019-21 | A3 | 0% | 100% |
| 2021-23 | A1 | 0% | 0% |
| 2021-23 | A2 | 46% | 100% |
| 2021-23 | A3 | 0% | 0% |
000386 - Percentage of decisions issued within 90 days
Percentage of Board of Tax Appeal decisions issued within 90 days of the hearing.
| Biennium | Period | Actual | Target |
|---|---|---|---|
| 2019-21 | Q1 | 40% | 90% |
| 2019-21 | Q2 | 41% | 90% |
| 2019-21 | Q3 | 62% | 90% |
| 2019-21 | Q4 | 55% | 90% |
| 2019-21 | Q5 | 30% | 90% |
| 2019-21 | Q6 | 44% | 90% |
| 2019-21 | Q7 | 39% | 90% |
| 2019-21 | Q8 | 46% | 90% |
| 2021-23 | Q1 | 40% | 90% |
| 2021-23 | Q2 | 50% | 90% |
| 2021-23 | Q3 | 22% | 90% |
| 2021-23 | Q4 | 60% | 90% |
| 2021-23 | Q5 | 12% | 90% |
| 2021-23 | Q6 | 37% | 90% |
| 2021-23 | Q7 | 51% | 90% |
| 2021-23 | Q8 | 35% | 90% |
| 2023-25 | Q1 | 54% | 90% |
| 2023-25 | Q2 | 0% | 0% |
| 2023-25 | Q3 | 0% | 0% |
| 2023-25 | Q4 | 0% | 0% |
| 2023-25 | Q5 | 0% | 0% |
| 2023-25 | Q6 | 0% | 0% |
| 2023-25 | Q7 | 0% | 0% |
| 2023-25 | Q8 | 0% | 0% |
