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Home » Budget » Agency Activities » Efficient, Effective and Accountable Government

Efficient, Effective and Accountable Government

Last Updated: 10/13/2021

Regulate the economy to ensure fairness, security and efficiency

Strategy: Regulate the economy to ensure fairness, security and efficiency

Agency: 140 - Department of Revenue

A001 - Administration

Internal administrative services support activities to effectively carryout agency operations and the strategic business plan. These services include: the overall management of the agency through executive oversight, internal auditing, accounting and budgeting, payroll administration, facilities management, purchasing, human resources, organizational development, and legal services provided by the Attorney General's Office.

Account FY 2022 FY 2023 Biennium Total
FTE 155.6 159.1 157.4
001 - General Fund
State 33,017,000 35,692,000 68,709,000
02W - Timber Tax Distribution Account
State 550,000 545,000 1,095,000
03N - Business License Account
State 1,252,000 1,252,000 2,504,000
196 - Unclaimed Personal Property Account
Non-Appropriated 564,000 556,000 1,120,000
FY 2022 FY 2023 Biennium Total
FTES 155.6 159.1 157.4
GFS 33,017,000.0 35,692,000.0 68,709,000.0
Other 2,366,000.0 2,353,000.0 4,719,000.0
Totals 35,383,000.0 38,045,000.0 73,428,000.0

000190 - Total Collections

Total State and Local Revenue Collections (In Millions).
Biennium Period Actual Target
2017-19 A2 $26,586.00 $20,794.00
2017-19 A3 $28,874.00 $20,794.00
2019-21 A2 $0.00 $24,490.00
2019-21 A3 $0.00 $25,540.00

000581 - Minimize the Cost (Cents) Per $100 Revenue

The Department's cost of collecting revenue (cents per $100 of revenue collected).
Biennium Period Actual Target
2017-19 A2 $0.64 $0.75
2017-19 A3 $0.62 $0.73
2019-21 A2 $0.00 $0.72
2019-21 A3 $0.00 $0.72

002862 - Cash transactions

Number of cash transactions reported in the authorized receipting system
Biennium Period Actual Target
2017-19 Q1 2,985 3,258
2017-19 Q2 5,829 6,516
2017-19 Q3 9,601 9,774
2017-19 Q4 12,756 13,032
2017-19 Q5 15,869 16,290
2017-19 Q6 18,584 19,548
2017-19 Q7 22,343 22,806
2017-19 Q8 25,689 26,064
2019-21 Q1 3,156 3,243
2019-21 Q2 5,995 6,486
2019-21 Q3 8,926 9,729
2019-21 Q4 8,926 12,972
2019-21 Q5 8,951 16,215
2019-21 Q6 8,960 19,458
2019-21 Q7 8,969 22,701
2019-21 Q8 8,972 25,944

002863 - Cash Payments

Total cash payments reported in the authorized receipting system
Biennium Period Actual Target
2017-19 Q1 $2,021,519.00 $1,920,000.00
2017-19 Q2 $3,760,831.00 $3,840,000.00
2017-19 Q3 $5,896,641.00 $5,760,000.00
2017-19 Q4 $7,613,074.00 $7,680,000.00
2017-19 Q5 $9,207,717.00 $9,600,000.00
2017-19 Q6 $10,944,203.00 $11,520,000.00
2017-19 Q7 $12,664,805.00 $13,440,000.00
2017-19 Q8 $14,326,111.00 $15,360,000.00
2019-21 Q1 $1,513,648.00 $1,665,000.00
2019-21 Q2 $3,078,973.00 $3,330,000.00
2019-21 Q3 $4,291,139.00 $4,995,000.00
2019-21 Q4 $4,291,139.00 $6,660,000.00
2019-21 Q5 $4,291,828.00 $8,370,000.00
2019-21 Q6 $4,292,834.00 $10,080,000.00
2019-21 Q7 $4,292,993.00 $11,790,000.00
2019-21 Q8 $4,292,995.00 $13,500,000.00

A002 - Property Tax Administration

The Department of Revenue has a statutory obligation to ensure uniformity within the state's property tax system and oversee the administration of property taxes at both the state and local levels. The Department also determines the state school levy; conducts complex appraisals on commercial, industrial, and special use properties; administers property tax exemptions and deferral programs; and provides guidance, training, and assistance on property tax issues to county officials. The Department also performs appraisals throughout the state on inter-county and inter-state utility companies. These utilities have a combined assessed value in excess of $15 billion and provide over $179 million dollars in property tax each year for local government and state schools.

Account FY 2022 FY 2023 Biennium Total
FTE 59.4 59.4 59.4
001 - General Fund
State 8,684,000 8,835,000 17,519,000
FY 2022 FY 2023 Biennium Total
FTES 59.4 59.4 59.4
GFS 8,684,000.0 8,835,000.0 17,519,000.0
Other
Totals 8,684,000.0 8,835,000.0 17,519,000.0

000197 - Property Appraisals and Audits

Number of Real Property Appraisals and Personal Property Tax Audits Complete.
Biennium Period Actual Target
2017-19 A2 972 960
2017-19 A3 964 960
2019-21 A2 972 960
2019-21 A3 0 0

000202 - Property Tax Advisory Appraisals

Increase the number of Advisory Appraisals completed.
Biennium Period Actual Target
2017-19 A2 37 35
2017-19 A3 25 35
2019-21 A2 12 30
2019-21 A3 0 30

002336 - Provide assistance to County Assessors through advisory appraisals and advice.

Provide assistance to County Assessors through advisory appraisals and advice.
Biennium Period Actual Target
2017-19 Q1 0% 0%
2017-19 Q2 0% 0%
2017-19 Q3 8% 23%
2017-19 Q4 44% 75%
2017-19 Q5 0% 0%
2017-19 Q6 0% 0%
2017-19 Q7 6% 49%
2017-19 Q8 71% 75%
2019-21 Q1 0% 0%
2019-21 Q2 0% 0%
2019-21 Q3 0% 23%
2019-21 Q4 47% 75%
2019-21 Q5 5% 0%
2019-21 Q6 7% 0%
2019-21 Q7 19% 23%
2019-21 Q8 40% 75%

A003 - State and Local Revenue Collection and Distribution

The Department of Revenue is responsible for the fair, efficient, and uniform administration of state tax laws. Primary activities include taxpayer registration, tax return processing, collection activities, accounting for and distributing state and local tax revenues, promotion of voluntary compliance through taxpayer education, information and assistance, and enforcement. These activities are conducted from offices throughout the state and are supported by a statewide computer network.

Account FY 2022 FY 2023 Biennium Total
FTE 575.1 577.4 576.3
001 - General Fund
State 78,209,000 72,658,000 150,867,000
02W - Timber Tax Distribution Account
State 1,332,000 1,382,000 2,714,000
044 - Waste Reduct/Recycle/Litter Control
State 82,000 86,000 168,000
23P - Model Toxics Control Operating Acct
State 59,000 59,000 118,000
FY 2022 FY 2023 Biennium Total
FTES 575.1 577.4 576.3
GFS 78,209,000.0 72,658,000.0 150,867,000.0
Other 1,473,000.0 1,527,000.0 3,000,000.0
Totals 79,682,000.0 74,185,000.0 153,867,000.0

000147 - Total Enforcement Collections (In Thousands)

Total enforcement collections (In Thousands).
Biennium Period Actual Target
2017-19 Q1 $161,782.00 $140,900.00
2017-19 Q2 $353,344.00 $277,000.00
2017-19 Q3 $562,802.00 $408,800.00
2017-19 Q4 $562,802.00 $540,000.00
2017-19 Q5 $883,938.00 $684,700.00
2017-19 Q6 $0.00 $826,700.00
2017-19 Q7 $0.00 $972,500.00
2017-19 Q8 $0.00 $1,080,000.00
2019-21 Q1 $172,663.00 $0.00
2019-21 Q2 $407,709.00 $0.00
2019-21 Q3 $617,357.00 $0.00
2019-21 Q4 $740,996.00 $540,000.00
2019-21 Q5 $157,021.00 $0.00
2019-21 Q6 $338,286.00 $0.00
2019-21 Q7 $545,876.00 $0.00
2019-21 Q8 $1,446,130.00 $1,080,000.00

000212 - Voluntary Compliance

Maintain/Improve the voluntary compliance rate for tax reporting.
Biennium Period Actual Target
2017-19 A2 98% 0%
2017-19 A3 0% 0%

000215 - E-File

Increase the number of returns filed electronically.
Biennium Period Actual Target
2017-19 A2 2,375,137 2,139,000
2017-19 A3 2,504,789 2,139,000
2019-21 A2 2,592,157 2,511,000
2019-21 A3 0 2,558,750

002695 - Answer 80% of Incoming Calls within TWO Minutes

Answer incoming calls (excluding BLS) receiving personal assistance within TWO minutes.
Biennium Period Actual Target
2017-19 A2 52% 80%
2017-19 A3 0% 80%

A004 - Tax Auditing

Audit Division activities support the voluntary reporting and payment of taxes and the administration of the tax system. Audit Division staff are assigned to field offices across the state and other locations throughout the United States, or as roving out-of-state auditors based out of Washington. Auditors conduct audits of businesses that have activity in Washington State, working directly with taxpayers to verify the accuracy of taxes reported, and to identify and correct improper reporting, leveling the tax burden on Washington State businesses. In addition to educating taxpayers through the audit process, division activities also include educating taxpayers about tax reporting through business outreach seminars, consultation visits, and other speaking engagements. Internally, the Audit Division assists the Department in understanding the practical application of law by identifying changes in technology, business activities, and industries. Externally, the Audit Division is, in many cases, a “face” for the Department and often serves as a taxpayer's first and only personal contact with the Department.

Account FY 2022 FY 2023 Biennium Total
FTE 339.7 339.7 339.7
001 - General Fund
State 34,141,000 34,182,000 68,323,000
02W - Timber Tax Distribution Account
State 1,825,000 1,834,000 3,659,000
300 - Financial Services Regulation Acct
State 2,500,000 2,500,000 5,000,000
FY 2022 FY 2023 Biennium Total
FTES 339.7 339.7 339.7
GFS 34,141,000.0 34,182,000.0 68,323,000.0
Other 4,325,000.0 4,334,000.0 8,659,000.0
Totals 38,466,000.0 38,516,000.0 76,982,000.0

000124 - Audit Contacts

Maintain the percentage of active reporting taxpayer accounts contacted by the Audit division.
Biennium Period Actual Target
2017-19 A2 3% 3%
2017-19 A3 3% 3%
2019-21 A2 3% 3%
2019-21 A3 0% 0%

A005 - Tax Policy Research, Analysis, and Interpretation

Tax policy activities focus on providing timely and accurate information for the legislature, other agencies and Executive branch decision makers, clear and consistent guidance to taxpayers, employees, and the public regarding tax law and policy application, and coordinating interdivisional policy analysis and studies. Specific functions include: responding to legislative and constituent requests; coordinating interdepartmental policy analysis and studies; preparing fiscal analysis estimates; preparing fiscal notes; analyzing and drafting legislation to ensure legislation is administrable and provides for sound tax policy; advocating for agency request legislation; developing legislation proposals; reviewing and drafting rule revisions; providing technical advice to operating divisions; coordinating with the Attorney’s General Office in litigation matters, and forecasting non-general fund revenues.

Account FY 2022 FY 2023 Biennium Total
FTE 69.9 68.8 69.4
001 - General Fund
State 9,119,000 8,799,000 17,918,000
FY 2022 FY 2023 Biennium Total
FTES 69.9 68.8 69.4
GFS 9,119,000.0 8,799,000.0 17,918,000.0
Other
Totals 9,119,000.0 8,799,000.0 17,918,000.0

000208 - Fiscal Notes to Hearings

Increase the percentage of draft fiscal notes having scheduled hearing dates that are delivered to the legislature at least four hours before the hearing when the request is received at least 24 hours before the hearing.
Biennium Period Actual Target
2017-19 A2 92% 90%
2017-19 A3 90% 90%
2019-21 A2 93% 90%
2019-21 A3 0% 90%

A006 - Administrative Review and Hearings

The Department receives over 900 taxpayer requests for review and appeals each year. These matters are comprised of five case types: small claims (single issue, up to $50,000 in tax, penalties, and interest); executive (first impression, industry wide significance); maintenance (regular cases); Administrative Procedures Act Appeals, and Board of Tax Appeals (BTA) informal appeals from agency final decisions. When a case is concluded the Department issues written determinations, renders confidential tax law interpretations, negotiates settlements of tax disputes, executes settlement closing agreements when appropriate, and publishes select determinations. When these cases are appealed to the BTA, the division presents the agency case during informal proceedings. The BTA renders the final decision

Account FY 2022 FY 2023 Biennium Total
FTE 30.9 31.1 31.0
001 - General Fund
State 3,968,000 4,010,000 7,978,000
FY 2022 FY 2023 Biennium Total
FTES 30.9 31.1 31.0
GFS 3,968,000.0 4,010,000.0 7,978,000.0
Other
Totals 3,968,000.0 4,010,000.0 7,978,000.0

000060 - Mainstream Appeals Cleared

Clear Mainstream Original appeals that have not been placed in hold status within 1 year of receipt.
Biennium Period Actual Target
2017-19 A2 94% 90%
2017-19 A3 92% 90%
2019-21 A2 96% 90%
2019-21 A3 0% 90%

A007 - Unclaimed Property Management

The Department administers the provisions of the State Uniform Unclaimed Property Act (63.29 RCW). The unclaimed property program is a consumer protection program charged to return abandoned property to the property owner. Businesses report abandoned property to the state annually and the Department attempts to locate the owners through advertising and by providing public access to abandoned property information. The Department's role is to act in the interest of the property owners and return the abandoned property to the rightful owners whenever possible. Examples of abandoned property include utility deposits, insurance policies, safety deposit box contents, dividends, and savings accounts. Unclaimed property does not include real estate, vehicles, and most other physical property. (Unclaimed Personal Property Account-Nonappropriated)

Account FY 2022 FY 2023 Biennium Total
FTE 35.1 33.1 34.1
196 - Unclaimed Personal Property Account
Non-Appropriated 6,330,000 4,640,000 10,970,000
FY 2022 FY 2023 Biennium Total
FTES 35.1 33.1 34.1
GFS
Other 6,330,000.0 4,640,000.0 10,970,000.0
Totals 6,330,000.0 4,640,000.0 10,970,000.0

000061 - Unclaimed Property Claims Processed

Monetary unclaimed property claims processed within 30 days of receipt.
Biennium Period Actual Target
2017-19 A2 100% 90%
2017-19 A3 99% 90%
2019-21 A2 100% 90%
2019-21 A3 0% 90%

A008 - Business Licensing Services

The Business Licensing Service within the Department of Revenue provides one-stop licensing services. This service provides assistance with state and local general business registration, license renewals, filing of annual reports, change of ownership, change in business locations, registration and change of trade names, obtaining minor work permits, optional insurance coverage or hiring people to work in or around private residences.

Account FY 2022 FY 2023 Biennium Total
FTE 74.6 74.6 74.6
03N - Business License Account
State 7,182,000 11,008,000 18,190,000
FY 2022 FY 2023 Biennium Total
FTES 74.6 74.6 74.6
GFS
Other 7,182,000.0 11,008,000.0 18,190,000.0
Totals 7,182,000.0 11,008,000.0 18,190,000.0

001682 - Number of Business Applications Processed

Number of Business Applications Processed
Biennium Period Actual Target
2017-19 Q1 36,053 31,151
2017-19 Q2 69,462 59,399
2017-19 Q3 112,838 94,965
2017-19 Q4 153,507 127,585
2017-19 Q5 38,233 30,967
2017-19 Q6 73,370 59,215
2017-19 Q7 117,829 94,781
2017-19 Q8 160,674 127,401
2019-21 Q1 43,292 39,170
2019-21 Q2 82,375 74,357
2019-21 Q3 128,077 120,624
2019-21 Q4 166,157 163,603
2019-21 Q5 42,319 40,345
2019-21 Q6 83,346 76,587
2019-21 Q7 133,045 124,242
2019-21 Q8 180,591 168,511

001704 - Total number of Business License renewals filed.

Total number of Business License renewals filed.
Biennium Period Actual Target
2017-19 Q1 123,153 92,141
2017-19 Q2 236,091 190,723
2017-19 Q3 309,940 304,776
2017-19 Q4 351,911 411,052
2017-19 Q5 38,597 92,141
2017-19 Q6 82,550 190,723
2017-19 Q7 130,455 304,776
2017-19 Q8 170,767 411,052
2019-21 Q1 40,482 38,716
2019-21 Q2 93,703 79,551
2019-21 Q3 146,984 123,884
2019-21 Q4 193,282 158,380
2019-21 Q5 42,450 38,716
2019-21 Q6 95,018 79,551
2019-21 Q7 150,751 123,884
2019-21 Q8 198,442 158,380

001705 - Percent of Business License Applications (BLAs) filed online.

Percent of Business License Applications (BLAs) filed online.
Biennium Period Actual Target
2017-19 Q1 80% 85%
2017-19 Q2 80% 85%
2017-19 Q3 80% 85%
2017-19 Q4 81% 85%
2017-19 Q5 82% 85%
2017-19 Q6 83% 85%
2017-19 Q7 84% 85%
2017-19 Q8 85% 85%
2019-21 Q1 87% 83%
2019-21 Q2 87% 83%
2019-21 Q3 88% 83%
2019-21 Q4 89% 83%
2019-21 Q5 94% 83%
2019-21 Q6 93% 83%
2019-21 Q7 94% 83%
2019-21 Q8 94% 83%

001706 - Increase the percentage of Business License renewals filed online.

Increase the percentage of Business License renewals filed online.
Biennium Period Actual Target
2017-19 Q1 93% 90%
2017-19 Q2 93% 90%
2017-19 Q3 93% 90%
2017-19 Q4 93% 90%
2017-19 Q5 89% 90%
2017-19 Q6 90% 90%
2017-19 Q7 91% 90%
2017-19 Q8 91% 90%
2019-21 Q1 93% 93%
2019-21 Q2 92% 93%
2019-21 Q3 92% 93%
2019-21 Q4 93% 93%
2019-21 Q5 96% 93%
2019-21 Q6 96% 93%
2019-21 Q7 96% 93%
2019-21 Q8 96% 93%

002694 - Answer 80% of Incoming BLS Calls within TWO Minutes

Answer incoming BLS calls receiving personal assistance within TWO minutes.
Biennium Period Actual Target
2017-19 A2 70% 80%
2017-19 A3 0% 80%

002866 - Cities Participating in BLS

Increase the number of cities participating in the BLS
Biennium Period Actual Target
2017-19 Q1 70 70
2017-19 Q2 72 72
2017-19 Q3 75 75
2017-19 Q4 77 77
2017-19 Q5 82 80
2017-19 Q6 83 81
2017-19 Q7 87 84
2017-19 Q8 98 86
2019-21 Q1 107 107
2019-21 Q2 115 115
2019-21 Q3 125 125
2019-21 Q4 137 135
2019-21 Q5 145 145
2019-21 Q6 153 156
2019-21 Q7 164 164
2019-21 Q8 174 172

A009 - Working Families Tax Credit

The Working Families Tax Credit Division provides for the administration and processing of an annual remittance of credit to eligible Washington residents who file a federal tax return and submit an application to the Washington State Department of Revenue. With the exception a few unique residency requirements, eligibility for the working families tax credit is based largely on eligibility for the federal earned income tax credit, a refundable tax credit for working individuals and families whose earnings are below an income threshold. While the income thresholds are calculated and published by the Internal Revenue Service, the credit amounts are defined in the RCW and may increase depending on the number of eligible dependents. The successful administration of this program is intended to stimulate local economic activity, advance racial equity, and promote economic stability and well-being for low-to-moderate income working individuals.

Account FY 2022 FY 2023 Biennium Total
FTE 23.6 72.6 48.1
001 - General Fund
State 3,566,000 251,168,000 254,734,000
FY 2022 FY 2023 Biennium Total
FTES 23.6 72.6 48.1
GFS 3,566,000.0 251,168,000.0 254,734,000.0
Other
Totals 3,566,000.0 251,168,000.0 254,734,000.0