Legislative, Judicial, and Executive
0860 State Board of Equalization

The State Board of Equalization (BOE) serves the public through fair, effective, and efficient tax administration. 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.
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
2014-15*
Positions
Dollars
15 County Assessment Standards Program
83.1
$9,997
20 State-Assessed Property Program
83.7
9,386
25 Timber Tax Program
12.0
2,407
30 Sales and Use Tax Program
3,971.9
442,250
35 Hazardous Substances Tax Program
47.1
4,844
40 Alcoholic Beverage Tax Program
22.7
2,762
41 Tire Recycling Fee Program
17.9
1,696
45 Cigarette and Tobacco Products Tax Program
112.7
24,753
46 Cigarette and Tobacco Products Licensing Program
78.9
9,891
50 Transportation Fund Tax Program
178.8
28,221
56 Occupational Lead Poisoning Prevention Fee Program
8.2
844
57 Integrated Waste Management Program
5.1
547
58 Underground Storage Tank Fee Program
29.3
3,523
59 Oil Spill Prevention Program
1.8
301
60 Energy Resources Surcharge Program
2.5
297
61 Annual Water Rights Fee Program
4.8
484
62 Childhood Lead Poisoning Prevention Fee Program
5.1
596
63 Marine Invasive Species Program
4.0
476
64 State Responsibility Area Fire Prevention Fee Program
85.7
8,882
65 Emergency Telephone Users Surcharge Program
13.1
1,576
66 E-Waste Recycling Fee Program
38.2
5,117
67 Lumber Fee Program
17.8
2,209
70 Insurance Tax Program
2.4
298
75 Natural Gas Surcharge Program
4.6
879
80 Appeals from Other Governmental Programs
16.7
2,004
85.01 Administration
512.3
61,335
85.02 Distributed Administration
-512.3
-60,918
Totals, Positions and Expenditures (excluding Infrastructure)
4,848.1
$564,657
 
 Infrastructure Expenditures
-
-
Totals, Positions and All Expenditures
4,848.1
$564,657

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 * - 51K) 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 * - 5K)
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.