Tax Referee (Exempt)

State of Washington•Thurston County – Olympia, WA

4d•Hybrid

About The Position

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. 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.

Requirements

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.
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.

Nice To Haves

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
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.
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

Responsibilities

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.