Legislative, Judicial, and Executive
0860 State Board of Equalization

The mission of the State Board of Equalization is to serve the public through fair, effective, and efficient administration of the sales and use taxes, insurance tax, excise taxes, and various other taxes and fees. The Board also administers utility assessments for local property tax purposes, and provides guidance and assistance to local governments in the administration of the property tax. More.....

MAJOR PROGRAM CHANGES Back to Top
  • The Governor's Budget proposes $13.9 million ($9 million General Fund) and 129 new positions for initiatives to close the state's tax gap. The initiatives, which will generate General Fund revenues of $20 million in 2008-09 and $38 million in 2009-10, will concentrate on audit and collection program improvements, businesses that purchase goods without paying applicable use taxes, and expedited filing of tax liens for out-of-state debtors who file for bankruptcy.

 BUDGET-BALANCING REDUCTIONS Back to Top
  • In lieu of a 10 percent, $22 million reduction, the Governor's Budget proposes $7.5 million for 112 new revenue-generating positions. A $22 million reduction would have resulted in the loss of a significantly greater amount of General Fund revenues in 2008-09. The new positions will generate $38 million in new General Fund revenues in 2008-09, increasing to $51 million in 2009-10.
PROGRAMS Back to Top
The following table presents total proposed budget year positions and expenditures for each budgeted program area. These expenditures include all funding sources that support the state agency's programs.
Code Program
 Proposed
2008-09*
Positions
Dollars
15 County Assessment Standards Program
91.0
$9,570
20 State-Assessed Property Program
67.2
7,606
25 Timber Tax Program
17.5
2,309
30 Sales and Use Tax Program
3,249.7
334,452
35 Hazardous Substances Tax Program
51.4
4,379
40 Alcoholic Beverage Tax Program
18.7
1,993
41 Tire Recycling Fee Program
17.0
1,350
45 Cigarette and Tobacco Products Tax Program
93.2
19,361
46 Cigarette and Tobacco Products Licensing Program
86.7
9,147
50 Transportation Fund Tax Program
189.9
23,211
53 NAFTA Program
12.3
1,275
56 Occupational Lead Poisoning Prevention Fee Program
8.7
718
57 Integrated Waste Management Program
7.0
462
58 Underground Storage Tank Fee Program
27.6
3,245
59 Oil Spill Prevention Program
2.2
259
60 Energy Resources Surcharge Program
2.1
253
61 Annual Water Rights Fee Program
4.5
418
62 Childhood Lead Poisoning Prevention Fee Program
5.4
527
63 Marine Invasive Species Program
5.7
419
65 Emergency Telephone Users Surcharge Program
7.1
649
66 E-Waste Recycling Fee Program
49.0
4,888
70 Insurance Tax Program
2.9
484
75 Natural Gas Surcharge Program
2.5
411
80 Appeals from Other Governmental Programs
16.1
1,847
85.01 Administration
363.1
42,000
85.02 Distributed Administration
-363.1
-41,183
Totals, Positions and Expenditures (excluding Infrastructure)
4,035.4
$430,050
 
 Infrastructure Expenditures
-
-
Totals, Positions and All Expenditures
4,035.4
$430,050

Refer to the Program Descriptions for a description of programs operated by this state agency.

Refer to the 3-Yr Expenditures & Positions for expenditures, positions, and funding detail.
PRINTABLE BUDGET DOCUMENTS Back to Top
The following identifies budget documents for this state agency that are available in a printable (pdf) format.

Entire State Board of Equalization Budget (pdf * - 54K) in pdf format.
This document provides a printable format (pdf) of all budget information for this state agency. Note: Along with other information, this document includes the documents listed below.

 Fund Condition Statements ONLY (pdf * - 3K)
This document provides a printable format (pdf) of only the fund condition statements for each fund administered by this state agency.

 Detail of Appropriations and Adjustments ONLY (pdf * - 9K)
This document provides a printable format (pdf) of only the detail of appropriations and adjustments for this state agency.

ADDITIONAL INFORMATION Back to Top
Legal Citations and Authority
Includes the legal citations (state statutes, federal statutes, and court orders) for operation of department programs and activities.