The bill introduces a new section to chapter 84.48 RCW, allowing county boards of equalization to employ hearing examiners to assist in conducting hearings. The hearing examiners are required to take the same oath and meet the same qualifications as regular board members, with the exception that in counties with populations under 50,000, a hearing examiner may reside outside the county. Additionally, a board member is permitted to serve as a hearing examiner.

Hearing examiners are authorized to hold separate hearings, gather testimony from both parties and their witnesses, and must present all evidence to the full board or a quorum. Ultimately, the board retains the authority to make the final determination on petitions, which can be based on the record submitted by the examiner or may involve further testimony or documentation from the involved parties.