Board of Tax Appeals - Current Law

RCW 82.03

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.

Agency Mission

The Board of Tax Appeals resolves appeals of taxpayers and taxing authorities to maintain public confidence in the state tax system.
Request 5,325,000
Net change from current biennium 184,000 Increase
Percent change from current biennium 3.6% Increase

Operating Budget: Summary

Appropriated Funds

2019-21 Appropriations Appropriated Funds Expenditures
Amount Estimated Balance   2017-19 Actual 2019-21 Estimated 2021-23 Proposed
5,141,000 General Fund - State 3,808,234 5,141,000 5,325,000
162,000 162,000 Pension Funding Stabilization Acct - State 162,000
5,303,000 162,000 Total Appropriated Funds 3,970,234 5,141,000 5,325,000

Non-Appropriated Funds

2019-21 Non-Appropriated Funds Expenditures
Amount Balance Non-Apropriated Funds 2017-19 Actual 2019-21 Estimated 2021-23 Proposed
Total Non-Appropriated Funds

Operating Budget: Program Summary

Program Title Actual Estimated Proposed
Actual Estimated Estimated Proposed Proposed
Annual Total 2,324,245 2,592,703 955,413 2,656,000 2,669,000

Operating Budget: Change from Preceding Biennium

Actual Estimated Proposed
Amount Percent Amount Percent Amount Percent
1,290,683 48.2% (422,118) (10.6%) 1,776,884 50.1%

Employment Summary

  Actual Estimated Proposed
  2018-19 Actual 2019-20 Estimated 2020-21 Estimated 2021-22 Proposed 2022-23 Proposed
FTE Staff Years 15.6 16.0 14.1 16.7 16.7