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 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
2015-16*
Positions
Dollars
0570025 County Assessment Standards Program
74.4
$10,180
0570050 State-Assessed Property Program
74.6
9,776
0570075 Timber Tax Program
10.5
2,468
0570100 Sales and Use Tax Program
3,567.1
451,966
0570125 Hazardous Substances Tax Program
42.4
5,023
0570150 Alcoholic Beverage Tax Program
20.1
2,838
0570175 Tire Recycling Fee Program
16.4
1,743
0570200 Cigarette and Tobacco Products Tax Program
100.7
25,290
0570225 Cigarette and Tobacco Products Licensing Program
70.4
10,316
0570250 Transportation Fund Tax Program
155.1
29,026
0570275 Occupational Lead Poisoning Prevention Fee Program
7.5
869
0570300 Integrated Waste Management Program
4.6
575
0570325 Underground Storage Tank Fee Program
26.5
3,627
0570350 Oil Spill Prevention Program
3.3
671
0570375 Energy Resources Surcharge Program
2.2
308
0570400 Annual Water Rights Fee Program
4.4
504
0570425 Childhood Lead Poisoning Prevention Fee Program
4.7
616
0570450 Marine Invasive Species Program
3.6
489
0570475 Fire Prevention Fee Program
68.2
8,697
0570500 Emergency Telephone Users Surcharge Program
11.7
1,632
0570525 E-Waste Recycling Fee Program
33.8
5,344
0570550 Lumber Fee Program
15.1
2,239
0570575 Insurance Tax Program
2.0
319
0570600 Natural Gas Surcharge Program
3.9
871
0570625 Appeals from Other Governmental Programs
14.0
2,140
9900100 Administration
493.1
63,033
9900200 Administration - Distributed
-
-62,616
Totals, Positions and Expenditures (excluding Infrastructure)
4,830.3
$577,944
 
 Infrastructure Expenditures
-
-
Totals, Positions and All Expenditures
4,830.3
$577,944

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 * - 45K) 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 * - 10K)
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.