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Efficient, Effective and Accountable Government

Last Updated: 04/04/2024

Regulate the economy to ensure fairness, security and efficiency

Strategy: Regulate the economy to ensure fairness, security and efficiency

Agency: 140 - Department of Revenue

A001 - Administration

Internal administrative services support activities to effectively carryout agency operations and the strategic business plan. These services include: the overall management of the agency through executive oversight, internal auditing, accounting and budgeting, payroll administration, facilities management, purchasing, human resources, organizational development, and legal services provided by the Attorney General's Office.

Account FY 2024 FY 2025 Biennium Total
FTE 162.6 162.6 162.6
001 - General Fund
State 37,009,000 34,559,000 71,568,000
02W - Timber Tax Distribution Account
State 667,000 661,000 1,328,000
03N - Business License Account
State 1,398,000 1,406,000 2,804,000
196 - Unclaimed Personal Property Account
Non-Appropriated 641,000 640,000 1,281,000
26C - Climate Commitment Account
State 356,000 330,000 686,000
FY 2024 FY 2025 Biennium Total
FTES 162.6 162.6 162.6
GFS 37,009,000.0 34,559,000.0 71,568,000.0
Other 3,062,000.0 3,037,000.0 6,099,000.0
Totals 40,071,000.0 37,596,000.0 77,667,000.0

000190 - Total Collections

Total State and Local Revenue Collections (In Millions).
Biennium Period Actual Target
2019-21 A2 $29,928.00 $24,490.00
2019-21 A3 $33,563.00 $25,540.00
2021-23 A2 $38,003.00 $27,806.00
2021-23 A3 $40,456.00 $27,806.00
2023-25 A2 $0.00 $31,370.00
2023-25 A3 $0.00 $31,370.00

000581 - Minimize the Cost (Cents) Per $100 Revenue

The Department's cost of collecting revenue (cents per $100 of revenue collected).
Biennium Period Actual Target
2019-21 A2 $0.66 $0.72
2019-21 A3 $0.61 $0.72
2021-23 A2 $0.58 $0.72
2021-23 A3 $0.00 $0.72

002862 - Cash transactions

Number of cash transactions reported in the authorized receipting system
Biennium Period Actual Target
2019-21 Q1 3,156 3,243
2019-21 Q2 5,995 6,486
2019-21 Q3 8,926 9,729
2019-21 Q4 8,926 12,972
2019-21 Q5 8,951 16,215
2019-21 Q6 8,960 19,458
2019-21 Q7 8,969 22,701
2019-21 Q8 8,972 25,944
2021-23 Q1 5 3,243
2021-23 Q2 221 6,486
2021-23 Q3 250 9,729
2021-23 Q4 902 12,972
2021-23 Q5 1,332 16,215
2021-23 Q6 1,663 19,458
2021-23 Q7 2,165 22,701
2021-23 Q8 2,666 25,944
2023-25 Q1 436 450
2023-25 Q2 800 900
2023-25 Q3 0 1,350
2023-25 Q4 0 1,800
2023-25 Q5 0 2,250
2023-25 Q6 0 2,700
2023-25 Q7 0 3,150
2023-25 Q8 0 3,600

002863 - Cash Payments

Total cash payments reported in the authorized receipting system
Biennium Period Actual Target
2019-21 Q1 $1,513,648.00 $1,665,000.00
2019-21 Q2 $3,078,973.00 $3,330,000.00
2019-21 Q3 $4,291,139.00 $4,995,000.00
2019-21 Q4 $4,291,139.00 $6,660,000.00
2019-21 Q5 $4,291,828.00 $8,370,000.00
2019-21 Q6 $4,292,834.00 $10,080,000.00
2019-21 Q7 $4,292,993.00 $11,790,000.00
2019-21 Q8 $4,292,995.00 $13,500,000.00
2021-23 Q1 $290.00 $120,000.00
2021-23 Q2 $81,400.91 $3,420,000.00
2021-23 Q3 $87,317.98 $5,130,000.00
2021-23 Q4 $338,608.58 $6,840,000.00
2021-23 Q5 $590,113.01 $8,550,000.00
2021-23 Q6 $893,792.51 $10,260,000.00
2021-23 Q7 $1,252,333.18 $11,970,000.00
2021-23 Q8 $1,539,548.38 $13,680,000.00
2023-25 Q1 $260,696.55 $300,276.00
2023-25 Q2 $550,614.54 $600,552.00
2023-25 Q3 $0.00 $900,828.00
2023-25 Q4 $0.00 $1,201,104.00
2023-25 Q5 $0.00 $1,501,380.00
2023-25 Q6 $0.00 $1,801,656.00
2023-25 Q7 $0.00 $2,101,932.00
2023-25 Q8 $0.00 $2,402,208.00

A002 - Property Tax Administration

The Department of Revenue has a statutory obligation to ensure uniformity within the state's property tax system and oversee the administration of property taxes at both the state and local levels. The Department also determines the state school levy; conducts complex appraisals on commercial, industrial, and special use properties; administers property tax exemptions and deferral programs; and provides guidance, training, and assistance on property tax issues to county officials. The Department also performs appraisals throughout the state on inter-county and inter-state utility companies. These utilities have a combined assessed value in excess of $15 billion and provide over $179 million dollars in property tax each year for local government and state schools.

Account FY 2024 FY 2025 Biennium Total
FTE 59.4 59.4 59.4
001 - General Fund
State 9,535,000 9,671,000 19,206,000
FY 2024 FY 2025 Biennium Total
FTES 59.4 59.4 59.4
GFS 9,535,000.0 9,671,000.0 19,206,000.0
Other
Totals 9,535,000.0 9,671,000.0 19,206,000.0

000197 - Property Appraisals and Audits

Number of Real Property Appraisals and Personal Property Tax Audits Complete.
Biennium Period Actual Target
2019-21 A2 972 960
2019-21 A3 750 960
2021-23 A2 854 960
2021-23 A3 948 960
2023-25 A2 0 960
2023-25 A3 0 960

000202 - Property Tax Advisory Appraisals

Increase the number of Advisory Appraisals completed.
Biennium Period Actual Target
2019-21 A2 12 30
2019-21 A3 10 30
2021-23 A2 64 40
2021-23 A3 45 40
2023-25 A2 0 40
2023-25 A3 0 50

002336 - Provide assistance to County Assessors through advisory appraisals and advice.

Provide assistance to County Assessors through advisory appraisals and advice.
Biennium Period Actual Target
2019-21 Q1 0% 0%
2019-21 Q2 0% 0%
2019-21 Q3 0% 23%
2019-21 Q4 47% 75%
2019-21 Q5 5% 0%
2019-21 Q6 7% 0%
2019-21 Q7 19% 23%
2019-21 Q8 40% 75%
2021-23 Q1 3% 100%
2021-23 Q2 4% 13%
2021-23 Q3 4% 49%
2021-23 Q4 77% 100%
2021-23 Q5 0% 100%
2021-23 Q6 0% 13%
2021-23 Q7 0% 49%
2021-23 Q8 64% 100%
2023-25 Q1 0% 100%
2023-25 Q2 2% 10%
2023-25 Q3 0% 14%
2023-25 Q4 0% 100%
2023-25 Q5 0% 100%
2023-25 Q6 0% 8%
2023-25 Q7 0% 11%
2023-25 Q8 0% 100%

A003 - State and Local Revenue Collection and Distribution

The Department of Revenue is responsible for the fair, efficient, and uniform administration of state tax laws. Primary activities include taxpayer registration, tax return processing, collection activities, accounting for and distributing state and local tax revenues, promotion of voluntary compliance through taxpayer education, information and assistance, and enforcement. These activities are conducted from offices throughout the state and are supported by a statewide computer network.

Account FY 2024 FY 2025 Biennium Total
FTE 571.4 571.4 571.4
001 - General Fund
State 73,882,000 72,202,000 146,084,000
02W - Timber Tax Distribution Account
State 1,473,000 1,525,000 2,998,000
044 - Waste Reduct/Recycle/Litter Control
State 90,000 93,000 183,000
23P - Model Toxics Control Operating Acct
State 63,000 64,000 127,000
26C - Climate Commitment Account
State 28,000 79,000 107,000
FY 2024 FY 2025 Biennium Total
FTES 571.4 571.4 571.4
GFS 73,882,000.0 72,202,000.0 146,084,000.0
Other 1,654,000.0 1,761,000.0 3,415,000.0
Totals 75,536,000.0 73,963,000.0 149,499,000.0

000147 - Total Enforcement Collections (In Thousands)

Total enforcement collections (In Thousands).
Biennium Period Actual Target
2019-21 Q1 $172,663.00 $0.00
2019-21 Q2 $407,709.00 $0.00
2019-21 Q3 $617,357.00 $0.00
2019-21 Q4 $740,996.00 $540,000.00
2019-21 Q5 $157,021.00 $0.00
2019-21 Q6 $338,286.00 $0.00
2019-21 Q7 $545,876.00 $0.00
2019-21 Q8 $1,446,130.00 $1,080,000.00
2021-23 Q1 $156,111.00 $0.00
2021-23 Q2 $215,629.00 $0.00
2021-23 Q3 $193,383.00 $0.00
2021-23 Q4 $175,461.00 $594,000.00
2021-23 Q5 $235,255.00 $0.00
2021-23 Q6 $284,516.00 $0.00
2021-23 Q7 $239,262.00 $0.00
2021-23 Q8 $235,753.00 $1,188,000.00
2023-25 Q1 $203,962.00 $0.00
2023-25 Q2 $255,582.00 $0.00
2023-25 Q3 $0.00 $0.00
2023-25 Q4 $0.00 $650,000.00
2023-25 Q5 $0.00 $0.00
2023-25 Q6 $0.00 $0.00
2023-25 Q7 $0.00 $0.00
2023-25 Q8 $0.00 $1,300,000.00

000215 - E-File

Increase the number of returns filed electronically.
Biennium Period Actual Target
2019-21 A2 2,592,157 2,511,000
2019-21 A3 2,716,138 2,558,750
2021-23 A2 2,848,595 2,755,000
2021-23 A3 0 2,802,500

A004 - Tax Auditing

Audit Division activities support the voluntary reporting and payment of taxes and the administration of the tax system. Audit Division staff are assigned to field offices across the state and other locations throughout the United States, or as roving out-of-state auditors based out of Washington. Auditors conduct audits of businesses that have activity in Washington State, working directly with taxpayers to verify the accuracy of taxes reported, and to identify and correct improper reporting, leveling the tax burden on Washington State businesses. In addition to educating taxpayers through the audit process, division activities also include educating taxpayers about tax reporting through business outreach seminars, consultation visits, and other speaking engagements. Internally, the Audit Division assists the Department in understanding the practical application of law by identifying changes in technology, business activities, and industries. Externally, the Audit Division is, in many cases, a “face” for the Department and often serves as a taxpayer's first and only personal contact with the Department.

Account FY 2024 FY 2025 Biennium Total
FTE 361.6 351.1 356.4
001 - General Fund
State 37,061,000 36,991,000 74,052,000
02W - Timber Tax Distribution Account
State 1,882,000 1,887,000 3,769,000
300 - Financial Services Regulation Acct
State 2,500,000 2,500,000 5,000,000
FY 2024 FY 2025 Biennium Total
FTES 361.6 351.1 356.4
GFS 37,061,000.0 36,991,000.0 74,052,000.0
Other 4,382,000.0 4,387,000.0 8,769,000.0
Totals 41,443,000.0 41,378,000.0 82,821,000.0

000124 - Audit Contacts

Maintain the percentage of active reporting taxpayer accounts contacted by the Audit division.
Biennium Period Actual Target
2019-21 A2 3% 3%
2019-21 A3 4% 3%
2021-23 A2 4% 3%
2021-23 A3 4% 3%
2023-25 A2 0% 4%
2023-25 A3 0% 4%

A005 - Tax Policy Research, Analysis, and Interpretation

Tax policy activities focus on providing timely and accurate information for the legislature, other agencies and Executive branch decision makers, clear and consistent guidance to taxpayers, employees, and the public regarding tax law and policy application, and coordinating interdivisional policy analysis and studies. Specific functions include: responding to legislative and constituent requests; coordinating interdepartmental policy analysis and studies; preparing fiscal analysis estimates; preparing fiscal notes; analyzing and drafting legislation to ensure legislation is administrable and provides for sound tax policy; advocating for agency request legislation; developing legislation proposals; reviewing and drafting rule revisions; providing technical advice to operating divisions; coordinating with the Attorney’s General Office in litigation matters, and forecasting non-general fund revenues.

Account FY 2024 FY 2025 Biennium Total
FTE 84.3 84.3 84.3
001 - General Fund
State 11,631,000 11,837,000 23,468,000
03N - Business License Account
State 153,000 158,000 311,000
26C - Climate Commitment Account
State 31,000 71,000 102,000
FY 2024 FY 2025 Biennium Total
FTES 84.3 84.3 84.3
GFS 11,631,000.0 11,837,000.0 23,468,000.0
Other 184,000.0 229,000.0 413,000.0
Totals 11,815,000.0 12,066,000.0 23,881,000.0

000208 - Fiscal Notes to Hearings

Increase the percentage of draft fiscal notes having scheduled hearing dates that are delivered to the legislature at least four hours before the hearing when the request is received at least 24 hours before the hearing.
Biennium Period Actual Target
2019-21 A2 93% 90%
2019-21 A3 94% 90%
2021-23 A2 94% 90%
2021-23 A3 98% 90%
2023-25 A2 0% 90%
2023-25 A3 0% 90%

A006 - Administrative Review and Hearings

The Department receives over 900 taxpayer requests for review and appeals each year. These matters are comprised of five case types: small claims (single issue, up to $50,000 in tax, penalties, and interest); executive (first impression, industry wide significance); maintenance (regular cases); Administrative Procedures Act Appeals, and Board of Tax Appeals (BTA) informal appeals from agency final decisions. When a case is concluded the Department issues written determinations, renders confidential tax law interpretations, negotiates settlements of tax disputes, executes settlement closing agreements when appropriate, and publishes select determinations. When these cases are appealed to the BTA, the division presents the agency case during informal proceedings. The BTA renders the final decision

Account FY 2024 FY 2025 Biennium Total
FTE 28.9 28.9 28.9
001 - General Fund
State 3,951,000 4,066,000 8,017,000
FY 2024 FY 2025 Biennium Total
FTES 28.9 28.9 28.9
GFS 3,951,000.0 4,066,000.0 8,017,000.0
Other
Totals 3,951,000.0 4,066,000.0 8,017,000.0

000060 - Mainstream Appeals Cleared

Clear Mainstream Original appeals that have not been placed in hold status within 1 year of receipt.
Biennium Period Actual Target
2019-21 A2 96% 90%
2019-21 A3 94% 90%
2021-23 A2 96% 90%
2021-23 A3 96% 90%
2023-25 A2 0% 90%
2023-25 A3 0% 90%

A007 - Unclaimed Property Management

The Department administers the provisions of the State Uniform Unclaimed Property Act (63.29 RCW). The unclaimed property program is a consumer protection program charged to return abandoned property to the property owner. Businesses report abandoned property to the state annually and the Department attempts to locate the owners through advertising and by providing public access to abandoned property information. The Department's role is to act in the interest of the property owners and return the abandoned property to the rightful owners whenever possible. Examples of abandoned property include utility deposits, insurance policies, safety deposit box contents, dividends, and savings accounts. Unclaimed property does not include real estate, vehicles, and most other physical property. (Unclaimed Personal Property Account-Nonappropriated)

Account FY 2024 FY 2025 Biennium Total
FTE 55.7 55.7 55.7
196 - Unclaimed Personal Property Account
Non-Appropriated 9,219,000 9,249,000 18,468,000
FY 2024 FY 2025 Biennium Total
FTES 55.7 55.7 55.7
GFS
Other 9,219,000.0 9,249,000.0 18,468,000.0
Totals 9,219,000.0 9,249,000.0 18,468,000.0

000061 - Process claims within 30 days of receipt

Monetary unclaimed property claims processed within 30 days of receipt.
Biennium Period Actual Target
2019-21 A2 100% 90%
2019-21 A3 84% 90%
2021-23 A2 46% 90%
2021-23 A3 89% 90%
2023-25 A2 0% 90%
2023-25 A3 0% 90%

A008 - Business Licensing Services

The Business Licensing Service within the Department of Revenue provides one-stop licensing services. This service provides assistance with state and local general business registration, license renewals, filing of annual reports, change of ownership, change in business locations, registration and change of trade names, obtaining minor work permits, optional insurance coverage or hiring people to work in or around private residences.

Account FY 2024 FY 2025 Biennium Total
FTE 73.3 73.3 73.3
03N - Business License Account
State 8,320,000 8,339,000 16,659,000
FY 2024 FY 2025 Biennium Total
FTES 73.3 73.3 73.3
GFS
Other 8,320,000.0 8,339,000.0 16,659,000.0
Totals 8,320,000.0 8,339,000.0 16,659,000.0

001682 - Number of Business Applications Processed

Number of Business Applications Processed
Biennium Period Actual Target
2019-21 Q1 43,292 39,170
2019-21 Q2 82,375 74,357
2019-21 Q3 128,077 120,624
2019-21 Q4 166,157 163,603
2019-21 Q5 42,319 40,345
2019-21 Q6 83,346 76,587
2019-21 Q7 133,045 124,242
2019-21 Q8 180,591 168,511
2021-23 Q1 44,822 43,263
2021-23 Q2 86,122 85,521
2021-23 Q3 134,758 136,711
2021-23 Q4 180,787 185,682
2021-23 Q5 44,232 45,089
2021-23 Q6 83,456 89,812
2021-23 Q7 133,648 143,150
2021-23 Q8 185,349 194,089
2023-25 Q1 45,377 46,215
2023-25 Q2 86,502 88,754
2023-25 Q3 0 138,849
2023-25 Q4 0 185,503
2023-25 Q5 0 47,742
2023-25 Q6 0 92,143
2023-25 Q7 0 144,911
2023-25 Q8 0 194,121

001704 - Total number of Business License renewals filed.

Total number of Business License renewals filed.
Biennium Period Actual Target
2019-21 Q1 40,482 38,716
2019-21 Q2 93,703 79,551
2019-21 Q3 146,984 123,884
2019-21 Q4 193,282 158,380
2019-21 Q5 42,450 38,716
2019-21 Q6 95,018 79,551
2019-21 Q7 150,751 123,884
2019-21 Q8 198,442 158,380
2021-23 Q1 47,834 43,723
2021-23 Q2 111,250 97,868
2021-23 Q3 175,385 156,358
2021-23 Q4 232,393 205,480
2021-23 Q5 54,156 45,035
2021-23 Q6 110,242 100,804
2021-23 Q7 175,385 161,048
2021-23 Q8 235,365 211,644
2023-25 Q1 52,416 49,270
2023-25 Q2 106,456 114,589
2023-25 Q3 0 180,648
2023-25 Q4 0 238,466
2023-25 Q5 0 50,747
2023-25 Q6 0 118,025
2023-25 Q7 0 186,065
2023-25 Q8 0 245,616

001705 - Percent of Business License Applications (BLAs) filed online.

Percent of Business License Applications (BLAs) filed online.
Biennium Period Actual Target
2019-21 Q1 87% 83%
2019-21 Q2 87% 83%
2019-21 Q3 88% 83%
2019-21 Q4 89% 83%
2019-21 Q5 94% 83%
2019-21 Q6 93% 83%
2019-21 Q7 94% 83%
2019-21 Q8 94% 83%
2021-23 Q1 94% 68%
2021-23 Q2 94% 80%
2021-23 Q3 94% 85%
2021-23 Q4 94% 88%
2021-23 Q5 93% 94%
2021-23 Q6 93% 93%
2021-23 Q7 94% 94%
2021-23 Q8 94% 94%
2023-25 Q1 94% 94%
2023-25 Q2 94% 93%
2023-25 Q3 0% 94%
2023-25 Q4 0% 94%
2023-25 Q5 0% 94%
2023-25 Q6 0% 93%
2023-25 Q7 0% 94%
2023-25 Q8 0% 94%

001706 - Increase the percentage of Business License renewals filed online.

Increase the percentage of Business License renewals filed online.
Biennium Period Actual Target
2019-21 Q1 93% 93%
2019-21 Q2 92% 93%
2019-21 Q3 92% 93%
2019-21 Q4 93% 93%
2019-21 Q5 96% 93%
2019-21 Q6 96% 93%
2019-21 Q7 96% 93%
2019-21 Q8 96% 93%
2021-23 Q1 97% 96%
2021-23 Q2 97% 96%
2021-23 Q3 97% 96%
2021-23 Q4 97% 96%
2021-23 Q5 97% 96%
2021-23 Q6 97% 96%
2021-23 Q7 97% 96%
2021-23 Q8 97% 96%
2023-25 Q1 98% 96%
2023-25 Q2 98% 96%
2023-25 Q3 0% 96%
2023-25 Q4 0% 96%
2023-25 Q5 0% 96%
2023-25 Q6 0% 96%
2023-25 Q7 0% 96%
2023-25 Q8 0% 96%

002866 - Cities Participating in BLS

Increase the number of cities participating in the BLS
Biennium Period Actual Target
2019-21 Q1 107 107
2019-21 Q2 115 115
2019-21 Q3 125 125
2019-21 Q4 137 135
2019-21 Q5 145 145
2019-21 Q6 153 156
2019-21 Q7 164 164
2019-21 Q8 174 172
2021-23 Q1 183 183
2021-23 Q2 191 192
2021-23 Q3 200 200
2021-23 Q4 205 206
2021-23 Q5 210 212
2021-23 Q6 215 215
2021-23 Q7 215 215
2021-23 Q8 216 215

A009 - Working Families Tax Credit

The Working Families Tax Credit Division provides for the administration and processing of an annual remittance of credit to eligible Washington residents who file a federal tax return and submit an application to the Washington State Department of Revenue. With the exception a few unique residency requirements, eligibility for the working families tax credit is based largely on eligibility for the federal earned income tax credit, a tax credit for working individuals and families whose earnings are below an income threshold. While the income thresholds are calculated and published by the Internal Revenue Service, the credit amounts are defined in the RCW and may increase depending on the number of eligible dependents. The successful administration of this program is intended to stimulate local economic activity, advance racial equity, and promote economic stability and well-being for low-to-moderate income working individuals.

Account FY 2024 FY 2025 Biennium Total
FTE 103.2 103.2 103.2
001 - General Fund
State 254,857,000 267,018,000 521,875,000
FY 2024 FY 2025 Biennium Total
FTES 103.2 103.2 103.2
GFS 254,857,000.0 267,018,000.0 521,875,000.0
Other
Totals 254,857,000.0 267,018,000.0 521,875,000.0

003003 - Process 80% of WFTC applications within 90 days of receipt

Biennium Period Actual Target
2023-25 Q1 24% 80%
2023-25 Q2 28% 80%
2023-25 Q3 0% 80%
2023-25 Q4 0% 80%
2023-25 Q5 0% 80%
2023-25 Q6 0% 80%
2023-25 Q7 0% 80%
2023-25 Q8 0% 80%

003004 - Enroll more WFTC applicants than the previous year

Biennium Period Actual Target
2023-25 Q1 0% 100%
2023-25 Q2 0% 100%
2023-25 Q3 0% 13%
2023-25 Q4 0% 10%
2023-25 Q5 0% 6%
2023-25 Q6 0% 9%
2023-25 Q7 0% 10%
2023-25 Q8 0% 10%