Tax Referee (Exempt)

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. 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

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.