The Washington State Board of Tax Appeals (WSBTA), composed of three members appointed by the governor, is the state\u2019s full-time administrative tax court that adjudicates a variety of tax-related appeals filed by taxpayers, taxing units, and county assessors.<\/p>\n
Claire Hesselholt was appointed to the Board on January 1, 2019, and reappointed on March 11, 2021, by Governor Jay Inslee.\u00a0 Ms. Hesselholt holds Bachelor of Science in Political Science and Master of Public Administration degrees from Idaho State University, and received her J.D.cum laude<\/i>,\u00a0<\/em> from the University of Puget Sound (now Seattle University) School of Law.\u00a0 She is a member of the Washington State Bar.\u00a0\u00a0 Ms. Hesselholt previously worked in the Washington State Senate, the Washington State Department of Revenue, and on Governor Locke\u2019s policy staff.<\/p>\n Kristen Fraser was appointed to the Board in June 2025.\u00a0 She holds degrees in political science and law from the University of Washington and is licensed to practice in Washington.\u00a0 Before joining the WSBTA she served 30 years as a non-partisan committee attorney for the Washington House of Representatives, where she focused on fiscal and constitutional issues.\u00a0 She is also an affiliate professor of law at the University of Washington School of Law and previously taught as an adjunct professor at Seattle University School of Law.<\/p>\n Matthew Randazzo was appointed to the Board in March 2023. He is a graduate of the University of North Carolina at Asheville, where he received a B.A. in English Literature. He also earned his J.D. from Emory University School of Law and is licensed to practice law in Washington State. Mr. Randazzo\u2019s previous experience includes serving as a Criminal Deputy Prosecutor and an Assistant Attorney General.<\/p>\n Ross Petersen joined the WSBTA in December 2018.\u00a0 He holds B.A.s in History and Political Science, with a specialization in Law & Society from the University of California, Los Angeles, and a J.D. from Vermont Law School.\u00a0 He is a member of the Washington State Bar and is admitted to practice before the United States District Court for the Western District.\u00a0 He previously worked as a Civil Deputy Prosecutor and as a private practice attorney and trained mediator.\u00a0 Prior to entering the legal field, Ross worked for the Washington State Public Disclosure Commission.<\/p>\n Jason Arcuri joined the WSBTA in November 2025.\u00a0 He holds a B.A. in Political Science from the University of Washington and a J.D. from Seattle University School of Law.\u00a0 He is a member of the Washington State Bar and began his legal career in private practice specializing in felony indigent criminal defense.<\/p>\n Laura Chartoff joined the WSBTA in June 2023. She holds a B.A. in History from the University of Chicago, a J.D. from the University of Oregon, and an LL.M. in Taxation from New York University. She is a member of the Washington State Bar. Ms. Chartoff began her legal career in private practice specializing in tax and estate planning. She also worked for the Washington State Department of Revenue as a tax review officer and a manager, and for the Washington State Utilities and Transportation Commission as an administrative law judge.<\/p>\n Darren Ferguson joined the WSBTA in November 2025. He holds a B.S. in Marketing from Oklahoma State University and received his J.D. from Oklahoma City University School of Law with a focus on energy and natural resources law. Mr. Ferguson is a member of the Oklahoma and Washington State Bars. He began his legal career in civil litigation, but later transitioned to state government roles working for the Oklahoma Tax Commission and the Oklahoma Corporation Commission.<\/p>\n Gilda R. Felizardo joined the WSBTA in July 2005.\u00a0 Ms. Felizardo is a graduate of Western Washington University, where she received her B.A. in Business and Economics.\u00a0 She also holds an A.A. degree in Accounting.\u00a0 She began her career in 1982 with the Department of Licensing.\u00a0 With the Department of Labor and Industries, she performed audits on worker\u2019s compensation.\u00a0 She was promoted as a Litigation Specialist and conducted reconsiderations of worker\u2019s compensation audits.<\/p>\n Kiirsti Janhunen\u00a0joined the WSBTA in\u00a0September 2023. She holds a B.A. in International Studies with a focus in Political Science from Pepperdine University and a J.D. from Southwestern Law School.\u00a0 Ms. Janhunen is a member of the Washington State Bar and the Texas Bar and previously held membership in the California State Bar.\u00a0 She began her legal career as a Criminal Deputy Prosecutor and later practiced with private law firms in Texas and Washington before returning to public service in Washington State.<\/p>\n Mike Turner joined the WSBTA in August 2018.\u00a0 He holds B.A.s \u00a0in Mathematics and Chemistry from Willamette University, a Master of Management through Willamette\u2019s Atkinson Graduate School of Administration, and a J.D. from the University of Washington School of Law.\u00a0 He is a member of the Washington State Bar and is admitted to practice before the United States District Court for the Western District.\u00a0 He previously worked as a general practice attorney in solo practice.\u00a0 His experience includes many years as a hearings examiner for the Pacific County Board of Equalization, a municipal court judge, superior court commissioner, district court judge pro-tem, and a city attorney.<\/p>\nKristen Fraser, Member<\/h3>\n
Matthew Randazzo, Member<\/h3>\n
Executive Director<\/b><\/h2>\n
Ross Petersen<\/h3>\n
Tax Referees<\/b><\/h2>\n
Jason Arcuri<\/h3>\n
Laura Chartoff<\/h3>\n
Darren Ferguson<\/h3>\n
Gilda R. Felizardo<\/h3>\n
Kiirsti Janhunen<\/h3>\n
Michael Turner<\/h3>\n
Staff<\/b><\/h2>\n