Board of Tax Appeals

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 5,700,000
Net change from current biennium 358,000 Increase
Percent change from current biennium 6.7% Increase

Operating Budget: Summary

Appropriated Funds

2021-23 Appropriations Appropriated Funds Expenditures
Amount Estimated Balance   2019-21 Actual 2021-23 Estimated 2023-25 Proposed
5,342,000 General Fund - State 4,950,208 5,342,000 5,700,000
Pension Funding Stabilization Acct - State 161,941
5,342,000 Total Appropriated Funds 5,112,149 5,342,000 5,700,000

Non-Appropriated Funds

Operating Budget: Program Summary

Program Title Actual Estimated Proposed
Actual Estimated Estimated Proposed Proposed
Annual Total 2,519,446 2,338,922 867,381 2,845,000 2,855,000

Operating Budget: Change from Preceding Biennium

Actual Estimated Proposed
Amount Percent Amount Percent Amount Percent
1,141,915 28.8% (1,905,846) (37.3%) 2,493,697 77.8%

Employment Summary

  Actual Estimated Proposed
  2020-21 Actual 2021-22 Estimated 2022-23 Estimated 2023-24 Proposed 2024-25 Proposed
FTE Staff Years 14.6 14.8 15.7 16.7 16.7