Legislative, Judicial, and Executive
0860 State Board of Equalization

The mission of the State Board of Equalization (BOE) is to serve the public through fair, effective, and efficient tax administration. The BOE administers agency tax and fee programs, adopts rules and regulations to clarify tax laws, acts as an appellate body for the review of property, business and income tax assessments, assesses and allocates property values of railroads and specified utilities, and oversees the property tax assessment practices of all 58 county assessors.
MAJOR PROGRAM CHANGES Back to Top
  • The Governor's Budget provides $14 million ($10.2 million General Fund) to continue for an additional two years 147 limited-term positions in the Statewide Compliance and Outreach Program that are currently set to expire at the end of 2010-11. The positions are expected to generate $45 million in General Fund revenues in 2011-12.
PROGRAMS Back to Top
The following table presents total proposed budget year personnel years and expenditures for each budgeted program area. These expenditures include all funding sources that support the state agency's programs.
Code Program
 Proposed
2011-12*
Personnel
Years
Dollars
15 County Assessment Standards Program
92.4
$10,345
20 State-Assessed Property Program
67.3
7,888
25 Timber Tax Program
17.5
2,370
30 Sales and Use Tax Program
3,694.4
392,353
35 Hazardous Substances Tax Program
48.8
4,457
40 Alcoholic Beverage Tax Program
25.0
2,697
41 Tire Recycling Fee Program
16.8
1,575
45 Cigarette and Tobacco Products Tax Program
103.1
23,824
46 Cigarette and Tobacco Products Licensing Program
78.4
9,865
50 Transportation Fund Tax Program
195.8
24,600
56 Occupational Lead Poisoning Prevention Fee Program
8.3
756
57 Integrated Waste Management Program
5.4
492
58 Underground Storage Tank Fee Program
29.5
3,246
59 Oil Spill Prevention Program
1.7
269
60 Energy Resources Surcharge Program
2.5
260
61 Annual Water Rights Fee Program
4.7
441
62 Childhood Lead Poisoning Prevention Fee Program
5.1
523
63 Marine Invasive Species Program
4.3
439
65 Emergency Telephone Users Surcharge Program
13.9
1,552
66 E-Waste Recycling Fee Program
46.2
4,773
70 Insurance Tax Program
2.3
280
75 Natural Gas Surcharge Program
4.4
680
80 Appeals from Other Governmental Programs
17.4
2,316
85.01 Administration
435.8
50,010
85.02 Distributed Administration
-435.8
-49,593
Totals, Personnel Years and Expenditures (excluding Infrastructure)
4,485.2
$496,418
 
 Infrastructure Expenditures
-
-
Totals, Personnel Years and All Expenditures
4,485.2
$496,418

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

Refer to the 3-Yr Expenditures & Personnel Years for expenditures, personnel years, 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 * - 49K) 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 * - 11K)
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.