Legislative, Judicial, and Executive
0860 State Board of Equalization

The State Board of Equalization administers various tax and fee programs, including the Sales and Use tax; 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 the 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
 Enacted
2016-17*
Positions
Dollars
0570025 County Assessment Standards Program
71.5
$10,566
0570050 State-Assessed Property Program
72.5
10,253
0570075 Timber Tax Program
9.9
2,498
0570100 Sales and Use Tax Program
3,471.7
480,204
0570125 Hazardous Substances Tax Program
40.8
5,207
0570150 Alcoholic Beverage Tax Program
19.5
3,024
0570175 Tire Recycling Fee Program
15.8
1,805
0570200 Cigarette and Tobacco Products Tax Program
98.1
26,248
0570225 Cigarette and Tobacco Products Licensing Program
67.7
10,688
0570250 Transportation Fund Tax Program
154.0
31,724
0570275 Occupational Lead Poisoning Prevention Fee Program
7.2
901
0570300 Integrated Waste Management Program
4.4
611
0570325 Underground Storage Tank Fee Program
25.7
3,840
0570350 Oil Spill Prevention Program
3.2
710
0570375 Energy Resources Surcharge Program
2.1
338
0570400 Annual Water Rights Fee Program
4.2
524
0570425 Childhood Lead Poisoning Prevention Fee Program
4.4
629
0570450 Marine Invasive Species Program
3.5
504
0570475 Fire Prevention Fee Program
61.2
8,501
0570500 Emergency Telephone Users Surcharge Program
11.8
1,909
0570525 E-Waste Recycling Fee Program
32.8
5,521
0570550 Lumber Fee Program
14.4
2,069
0570575 Insurance Tax Program
1.9
330
0570600 Natural Gas Surcharge Program
4.2
1,066
0570625 Appeals from Other Governmental Programs
13.5
2,342
0570650 Prepaid Mobile Telephony Program
23.2
3,848
0570675 Regional Railroad Accident Preparedness and Immediate Response Program
2.3
579
9900100 Administration
474.2
65,632
9900200 Administration - Distributed
-
-65,215
Totals, Positions and Expenditures (excluding Infrastructure)
4,715.6
$616,856
 
 Infrastructure Expenditures
-
-
Totals, Positions and All Expenditures
4,715.6
$616,856

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 * - 59K) 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 * - 8K)
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 * - 14K)
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.