SENATE BILL REPORT

SSB 6246

BYSenate Committee on Ways & Means (originally sponsored by Senators McDonald and Gaspard; by request of Board of Tax Appeals)

Revising provisions on the board of tax appeals.

Senate Committee on Ways & Means

Senate Hearing Date(s):January 20, 1988

Majority Report:  That Substitute Senate Bill No. 6246 be substituted therefor, and the substitute bill do pass.

      Signed by Senators McDonald, Chairman, Cantu, Deccio, Gaspard, Johnson, Lee, Moore, Newhouse, Vognild, Williams, Zimmerman.

Senate Staff:William Bafus (786-7437)

                  February 11, 1988

AS PASSED SENATE, FEBRUARY 10, 1988

BACKGROUND:

The State Board of Tax Appeals is a very small agency that is charged with administering the process by which disputed property value assessments and certain actions of the department of revenue enter the state-level formal, judicial review process.  These activities require, at different times, various kinds of knowledge, background, and experience.  Sometimes, a legal background is most important.  At other times, knowledge of appraisal practices, accounting and auditing principles, or the workings of real estate markets may be most useful.  The Board is too small to maintain a staff of full time professionals in all of these, and other, fields.  Instead, it tries to hire people with a mix of backgrounds and to recruit for vacancies with an eye toward strengthening staff expertise where needed.

The Board currently uses the State Civil Service class of "Hearings Examiner" for filling vacancies.  The qualifications appropriate to this class are too narrow to make it easy for the Board to recruit for the diversity of backgrounds, qualifications, and areas of experience which best meet its needs.  At the same time, the Department of Personnel is reluctant to add new, specially drawn, classes for small agencies to its system.

SUMMARY:

A group of employees called "tax referees" is created for the State Board of Tax Appeals.  These positions are made exempt from the State Civil Service system in order to enhance the Board's flexibility in recruiting.  Other language which has become out of date or not in keeping with current practice in the law authorizing the Board is changed to correct these problems.

Appropriation:    none

Revenue:    none

Fiscal Note:      none requested

Senate Committee - Testified: Michiko Fujii, SBTA; Lucille Carlson, SBTA