SGA 9306
In CommitteeSenate
KRISTEN L. FRASER
- Introduced (completed)
- 2Committee (current stage)
- 3Floor Vote (not started)
- 4Opposite Chamber (not started)
- 5Governor (not started)
- 6Signed (not started)
This status may be delayed. See Action History below for the latest updates.
How does a bill become law?
- Introduced: The bill is filed and assigned a number.
- Committee: A subject-matter committee holds hearings, takes public testimony, and decides whether to advance the bill.
- Floor Vote: The full chamber (House or Senate) debates and votes on the bill.
- Opposite Chamber: The bill repeats the committee and floor vote process in the other chamber.
- Governor: The Governor reviews the bill and decides whether to sign or veto it.
- Signed: The bill has been signed into law.
AI Analysis
This bill formally appoints Kristen L. Fraser to the Board of Tax Appeals for a six-year term. The appointment was made by the Governor on June 9, 2025, and will expire on March 1, 2031.
- Appoints Kristen L. Fraser as a Member of the Board of Tax Appeals
- Sets the term of service from June 9, 2025, to March 1, 2031
- Fills a vacancy on the Board created by the expiration of a prior term or other departure
Who is affected
- Washington taxpayers — This appointment ensures continued representation and expertise on the Board of Tax Appeals, which hears disputes between taxpayers and the state Department of Revenue.
- Board of Tax Appeals — The Board of Tax Appeals reviews tax decisions and provides an impartial forum for resolving tax disputes; this appointment helps maintain its operational capacity.
- Governor's Office — As the appointing authority, the Governor’s office exercises its constitutional authority to fill vacancies on state boards and commissions.
Pro/Con Analysis
Potential Benefits (1)
The appointment maintains the Board’s quorum and operational capacity, enabling it to hear appeals from individuals and businesses challenging state tax assessments — a critical check on the Department of Revenue’s authority.
Local GovernmentRef: Section 1 (Appointment of Kristen L. Fraser)
Potential Concerns (1)
This appointment ensures continuity and stability on the Board of Tax Appeals, a quasi-judicial body that resolves tax disputes; without timely filling vacancies, delays in dispute resolution could occur, potentially harming taxpayer access to timely redress.
Local GovernmentRef: Section 1 (Appointment of Kristen L. Fraser)
Who Is Most Affected
- Washington taxpayers (especially those in tax disputes)Positive Impact
Taxpayers who dispute assessments (e.g., individuals, small businesses) benefit from a fully functioning appeals body; delays or vacancies could increase uncertainty and administrative burden.
- Board of Tax AppealsPositive Impact
The Board of Tax Appeals gains a qualified member, supporting its ability to issue timely, informed decisions — critical for maintaining public confidence in the tax appeals process.
- Governor's OfficeMixed Impact
The Governor exercises constitutional authority to shape administrative adjudication; this appointment reinforces executive influence over tax policy implementation through personnel selection.
- Tax professionals and taxpayer advocacy groupsPositive Impact
State tax professionals (CPAs, tax attorneys) and advocacy groups rely on a credible appeals process; consistent Board membership supports predictable precedent and fair hearings.
- Washington State Department of RevenueMixed Impact
The Department of Revenue continues to face independent oversight; this appointment helps preserve the separation between tax collection and tax dispute adjudication.