Tax Referee (Exempt)

State of Washington – Board of Tax Appeals
Position Opening: Tax Referee (Exempt)

Salary: $8,075 – $10,860 Monthly
Location: Olympia, Washington (Hybrid/Remote Work Eligible)
Job Type: Full-Time, EMS II – Exempt
Deadline to Apply: 26 July 2026
Job #: 2026-BTA-002

Description
The Washington State Board of Tax Appeals (BTA) is seeking an experienced legal professional to join its adjudicative team as a Tax Referee.

This position offers a rare opportunity to serve as an impartial hearing officer within one of Washington's independent quasi-judicial agencies. Tax Referees conduct administrative hearings, evaluate evidence, research and analyze complex legal issues, and prepare written decisions and recommendations that assist the Board in resolving property tax and excise tax appeals.

Although Tax Referees are not Board Members or Administrative Law Judges, they perform significant adjudicative responsibilities requiring independence, sound judgment, legal scholarship, and unwavering impartiality. The position is ideal for attorneys and experienced adjudicators who are looking to transition from advocacy into neutral decision-making while continuing to engage in sophisticated legal work that serves the public interest.

If you are motivated by thoughtful legal analysis, professional independence, and meaningful public service, we encourage you to apply.

Why Join the Board of Tax Appeals?
The work as a Tax Referee is intellectually demanding, professionally rewarding, and unlike most legal positions.

Tax Referees are entrusted to independently evaluate competing evidence, interpret Washington law, and prepare impartial written decisions that help ensure taxpayers receive a fair hearing while maintaining public confidence in Washington's tax system.

Here, you will encounter issues involving:

• Constitutional law
• Statutory interpretation
• Administrative law
• Property valuation
• Real estate appraisal
• State excise taxation
• Evidentiary analysis
• Administrative procedure

No two appeals are alike. One day may involve the valuation of a family residence. The next may involve complex commercial property, industrial facilities, timberland, nonprofit exemptions, or statewide excise tax issues.

This position offers the opportunity to continue practicing law at a high level without billable hours, client development responsibilities, or the demands of private litigation. Instead, you will join a collaborative team of professionals committed to fairness, integrity, and excellence in public service.

Who We’re Looking For
The successful candidate is an experienced legal professional who demonstrates intellectual curiosity, professionalism, and sound judgment.

You thrive in an environment requiring careful analysis rather than advocacy.

You communicate clearly and respectfully, evaluate competing positions objectively, and remain impartial while managing complex legal matters.

You possess excellent legal writing skills, exercise independent judgment, and appreciate the importance of fairness, due process, and public confidence in government decision-making.

Above all, you are committed to serving the people of Washington with integrity, professionalism, and respect.

Who We Are
The Washington State Board of Tax Appeals (WSBTA) is an independent agency that promotes public confidence in Washington’s tax system by providing an accessible, fair, and efficient forum for resolving tax disputes. We are not affiliated with the Department of Revenue or any county assessor’s office.

We are deeply committed to diversity, equity, and inclusion (DEI) and strive to reflect the communities we serve. Our agency fosters a workplace culture where employees from all backgrounds and experiences feel respected, supported, and valued.

WSBTA issues comprehensive written decisions based upon generally accepted appraisal practices, Washington statutes and the state constitution, case law, and Board precedents.

To learn more about WSBTA, visit our website at http://bta.wa.gov.

Duties

What You’ll Do
As a Tax Referee, you will independently manage an assigned caseload while serving as an impartial hearing officer responsible for conducting administrative hearings and preparing written decisions and recommendations.

Primary responsibilities include:

• Conducting formal and informal administrative hearings involving property tax and excise tax appeals.
  
• Presiding over prehearing conferences and hearings while ensuring all parties receive a fair and impartial hearing.
  
• Managing assigned cases from filing through disposition.
  
• Ruling on procedural and evidentiary matters.
  
• Researching constitutional, statutory, regulatory, and case law.
  
• Evaluating testimony, documentary evidence, appraisal reports, financial information, and valuation methodologies.
  
• Applying Washington property tax law, excise tax law, administrative law, and established appraisal principles.
  
• Preparing clear, well-reasoned written decisions, recommendations, and procedural orders.
  
• Maintaining complete hearing records and meeting established case-processing timelines.
  
• Participating in agency projects, rulemaking activities, and continuous process improvement initiatives.
  
• Collaborating with Board Members and fellow Tax Referees to promote consistency and excellence in adjudication.
  

Salary

• $8,075 - $10,860/month

Qualifications

Minimum Qualifications (Choose One Path)
Applicants may qualify through one of the following pathways:

Attorney Path (3 Years Experience)

• Active membership in good standing with a state bar association; and
• Demonstrated competency from three (3) years of legal practice, judicial service, administrative adjudication, or comparable professional experience.

Property Tax or Excise Tax Path (5 Years Experience)

• Demonstrated competency from five (5) years of combined education and/or experience in property taxation, state excise taxation, real estate appraisal, assessment administration, administrative adjudication, or closely related disciplines; and
• Demonstrated ability to perform the essential functions of the position.

Equivalent combinations of education, professional experience, military service, public service, volunteer service, or other demonstrated competencies will be considered consistent with applicable law and statewide hiring policy.

Preferred Knowledge and Skills
Desired Knowledge and Experience of all Tax Referee Candidates:

• Administrative law
• Washington property taxation
• Washington excise taxation
• Constitutional law
• Civil litigation
• Administrative hearings
• Judicial or quasi-judicial decision writing
• Real estate appraisal
• Property assessment
• Mediation or dispute resolution
• Trial practice
• Legal research and writing

Desired Competencies of all Tax Referee Candidates:

• Conduct sophisticated legal research and analysis.
• Evaluate conflicting evidence objectively.
• Identify and resolve complex issues of fact and law.
• Prepare clear, concise, and persuasive written decisions.
• Effectively manage hearings and assigned caseloads.
• Communicate professionally with parties, representatives, and colleagues.
• Maintain confidentiality and exercise sound judgment.
• Adapt to changing legal requirements and technology.
• Take action to learn and grow.
• Take action to meet the needs of others.

Additionally, relevant experience, demonstrated subject-matter expertise, and lived experience in underserved or complex systems will be strongly considered.
- Deep understanding of Washington excise and property tax law
- Knowledge of appraisal principles and trial/hearing procedures
- Clear, persuasive legal writing and analytical reasoning
- Impartiality and professionalism in high-stakes or adversarial settings
- Proficiency in Microsoft Office, cloud platforms, and remote hearing tools
Other Information

Why Candidates Choose the Board of Tax Appeals
Candidates who pursue careers with the Board often do so because they seek meaningful legal work in an environment that values professionalism, independence, and public service.

The Board Offers:

• Challenging and intellectually rewarding legal work.
  
• Opportunities to develop expertise in a highly specialized area of Washington law.
  
• Professional autonomy within a collaborative legal environment.
  
• Hybrid and flexible work opportunities.
  
• Continuing legal education and professional development.
  
• Comprehensive State of Washington benefits.
  
• Washington State retirement benefits.
  
• Generous paid leave.
  
• A healthy work-life balance.
  
• The opportunity to make a lasting contribution to the fair administration of Washington's tax system.

Equity and Inclusion
We strongly encourage applications from people with diverse lived experiences, especially individuals from historically excluded or underrepresented communities. We actively seek applicants who:

• Identify as Black, Indigenous, or People of Color (BIPOC)
  
• Identify as LGBTQIA+
  
• Have disabilities or are neurodivergent
  
• Are veterans or come from immigrant/refugee backgrounds
  
• Do not have a traditional JD background but possess equivalent knowledge and relevant skills
  

If you share our passion for equity and justice, we welcome your voice. We value professionalism, integrity, respect, continuous learning, and outstanding public service. We welcome applications from all qualified individuals and are committed to providing reasonable accommodations throughout the recruitment process.

Application Requirements
To apply, submit the following through the State of Washington careers portal:

1. Letter of Interest – Describe how your experience meets this role
   
2. Current Resume
   
3. Writing Sample (legal or valuation-based strongly preferred)
   
4. Three Professional References with current contact info
   

Optional but encouraged: Submit a Diversity Statement outlining your experience or commitment to advancing DEI in your work or community.

Additional Information

• This position is exempt from civil service rules and not overtime eligible.
  
• Work location is Olympia, WA, with hybrid/remote options.
  
• Minimal in-state travel may be required for hearings and conferences.
  
• COVID-19 vaccination or approved accommodation is a condition of employment.
  

Apply Now
If you're ready to serve Washington's communities with fairness and integrity, we want to hear from you.

Apply online at careers.wa.gov

For questions or accommodation requests, contact George Deguzman by email at jobs@des.wa.gov.

Benefits

More than Just a Paycheck!
Employee benefits are not just about the kind of services you get, they are also about how much you may have to pay out of pocket. Washington State offers one of the most competitive benefits packages in the nation.

We understand that your life revolves around more than just your career. Like everyone, your first priority is ensuring that you and your family will maintain health and financial security. That's why choice is a key component of our benefits package. We have a selection of health and retirement plans, paid leave, staff training and other compensation benefits that you can mix and match to meet your current and future needs.

Read about our benefits:
The following information describes typical benefits available for full-time employees who are expected to work more than six months. Actual benefits may vary by appointment type or be prorated for other than full-time work (e.g. part-time); view the job posting for benefits details for job types other than full-time.

Note: If the position offers benefits which differ from the following, the job posting should include the specific benefits.

Insurance Benefits
Employees and their families are covered by medical (including vision), dental and basic life insurance. There are multiple medical plans with affordable monthly premiums that offer coverage throughout the state.

Staff are eligible to enroll each year in a medical flexible spending account which enables them to use tax-deferred dollars toward their health care expenses. Employees are also covered by basic life and long-term disability insurance, with the option to purchase additional coverage amounts.

To view premium rates, coverage choice in your area and how to enroll, please visit the Public Employees Benefits Board (PEBB) website. The Washington Wellness program from the Health Care Authority works with PEBB to support our workplace wellness programs.

Dependent care assistance allows the employee to save pre-tax dollars for a child or elder care expenses.

Other insurance coverage for auto, boat, home, and renter insurance is available through payroll deduction.

The Washington State Employee Assistance Program promotes the health and well-being of employees.

Retirement and Deferred Compensation
State Employees are members of the Washington Public Employees' Retirement System (PERS). New employees have the option of two employer contributed retirement programs. For additional information, check out the Department of Retirement Systems' web site.

Employees also have the ability to participate in the Deferred Compensation Program (DCP). This is a supplemental retirement savings program (similar to an IRA) that allows you control over the amount of pre-tax salary dollars you defer as well as the flexibility to choose between multiple investment options.

Social Security
All state employees are covered by the federal Social Security and Medicare systems. The state and the employee pay an equal amount into the system.

Public Service Loan Forgiveness
If you are employed by a government or not-for-profit organization, and meet the qualifying criteria, you may be eligible to receive student loan forgiveness under the Public Service Loan Forgiveness Program.

Holidays
Full-time and part-time employees are entitled to paid holidays and one paid personal holiday per calendar year.

Note: Employees who are members of certain Unions may be entitled to additional personal leave day(s), please refer to position specific Collective Bargaining Agreements for more information.

Full-time employees who work full monthly schedules qualify for holiday compensation if they are employed before the holiday and are in pay status for at least 80 nonovertime hours during the month of the holiday; or for the entire work shift preceding the holiday.

Part-time employees who are in pay status during the month of the holiday qualify for the holiday on a pro-rata basis. Compensation for holidays (including personal holiday) will be proportionate to the number of hours in pay status in the month to that required for full-time employment, excluding all holiday hours. Pay status includes hours worked and time on paid leave.

Sick Leave
Full-time employees earn eight hours of sick leave per month. Overtime eligible employees who are in pay status for less than 80 hours per month, earn a monthly proportionate to the number of hours in pay status, in the month to that required for full-time employment. Overtime exempt employees who are in pay status for less than 80 hours per month do not earn a monthly accrual of sick leave.

Sick leave accruals for part-time employees will be proportionate to the number of hours in pay status, in the month to that required for full-time employment. Pay status includes hours worked, time on paid leave and paid holiday.

Vacation (Annual Leave)
Full-time employees accrue vacation leave at the rates specified in WAC 357-31-165(1) or the applicable collective bargaining agreement (CBA). Full-time employees who are in pay status for less than 80 nonovertime hours in a month do not earn a monthly accrual of vacation leave.

Part-time employees accrue vacation leave hours in accordance with WAC 357-31-165(1) or the applicable collective bargaining agreement (CBA) on a pro rata basis. Vacation leave accrual will be proportionate to the number of hours in pay status, in the month to that required for full-time employment.

Pay status includes hours worked, time on paid leave and paid holiday.

As provided in WAC 357-58-175, an employer may authorize a lump-sum accrual of vacation leave or accelerate the vacation leave accrual rate to support the recruitment and/or retention of a candidate or employee for a Washington Management Service position. Vacation leave accrual rates may only be accelerated using the rates established WAC 357-31-165.

Note: Most agencies follow the civil service rules covering leave and holidays for exempt employees even though there is no requirement for them to do so. However, agencies are required to adhere to the applicable RCWs pertaining holidays and leave.

Military Leave
Washington State supports members of the armed forces with 21 days paid military leave per year.

Bereavement Leave
Most employees whose family member or household member dies, or for loss of pregnancy, are entitled to five (5) days of paid bereavement leave. In addition, the employer may approve other available leave types for the purpose of bereavement leave.

Additional Leave
Leave Sharing
Parental Leave
Family and Medical Leave Act (FMLA)
Leave Without Pay

Please visit the State HR Website for more detailed information regarding benefits.

Updated 01-07-2026