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.
MAJOR PROGRAM CHANGES Back to Top
  • State Responsibility Area Fire Prevention Fee Program - The Budget provides $1.4 million special funds to establish 8.6 limited-term positions as permanent and 7.2 temporary help positions to address ongoing, permanent workload associated with the Fire Fee program.
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
2016-17*
Positions
Dollars
0570025 County Assessment Standards Program
71.5
$10,573
0570050 State-Assessed Property Program
71.7
9,956
0570075 Timber Tax Program
10.1
2,524
0570100 Sales and Use Tax Program
3,438.7
466,501
0570125 Hazardous Substances Tax Program
40.8
5,185
0570150 Alcoholic Beverage Tax Program
19.3
2,919
0570175 Tire Recycling Fee Program
15.8
1,792
0570200 Cigarette and Tobacco Products Tax Program
97.3
25,954
0570225 Cigarette and Tobacco Products Licensing Program
67.7
10,694
0570250 Transportation Fund Tax Program
149.2
29,838
0570275 Occupational Lead Poisoning Prevention Fee Program
7.2
900
0570300 Integrated Waste Management Program
4.4
597
0570325 Underground Storage Tank Fee Program
25.5
3,748
0570350 Oil Spill Prevention Program
3.2
701
0570375 Energy Resources Surcharge Program
2.1
319
0570400 Annual Water Rights Fee Program
4.2
522
0570425 Childhood Lead Poisoning Prevention Fee Program
4.5
637
0570450 Marine Invasive Species Program
3.5
503
0570475 Fire Prevention Fee Program
61.2
8,520
0570500 Emergency Telephone Users Surcharge Program
11.7
1,790
0570525 E-Waste Recycling Fee Program
32.5
5,492
0570550 Lumber Fee Program
14.5
2,085
0570575 Insurance Tax Program
1.9
330
0570600 Natural Gas Surcharge Program
3.8
892
0570625 Appeals from Other Governmental Programs
13.5
2,343
0570650 Prepaid Mobile Telephony Program
17.6
2,523
9900100 Administration
474.2
65,592
9900200 Administration - Distributed
-
-65,175
Totals, Positions and Expenditures (excluding Infrastructure)
4,667.5
$598,255
 
 Infrastructure Expenditures
-
-
Totals, Positions and All Expenditures
4,667.5
$598,255

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 * - 57K) 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.