reglab/housing_qa huggingface dataset:
WA Rev Code § 84.25.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.060 - Targeted area designation requirements.

RCW 84.25.060 Targeted area designation requirements.(1) The following criteria must be met before an area may be designated as a targeted area:(a) The area must be lands zoned for industrial and manufacturing uses; and(b) The city must have determined that the targeting of the area, as evaluated by the governing authority, will assist in the new construction of industrial/manufacturing facilities that will provide employment for family living wage jobs.(2) For the purpose of designating a targeted area, the governing authority may adopt a resolution of intention to so designate an area as generally described in the resolution. The resolution must state the time and place of a hearing to be held by the governing authority to consider the designation of the area and may include such other information pertaining to the designation of the area as the governing authority determines to be appropriate to apprise the public of the action intended.(3) The governing authority must give notice of a hearing held under this chapter by publication of the notice once each week for two consecutive weeks, not less than seven days, nor more than thirty days before the date of the hearing in a paper having a general circulation in the city where the proposed targeted area is located. The notice must state the time, date, place, and purpose of the hearing and generally identify the area proposed to be designated as a targeted area.(4) Following the hearing or a continuance of the hearing, and subject to the limit on targeted areas, the governing authority may designate all or a portion of the area described in the resolution of intent as a targeted area if it finds, in its sole discretion, that the criteria in subsection (1) of this section have been met.[ 2015 1st sp.s. c 9 § 6.]
WA Rev Code § 84.25.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.070 - Exemption application procedures.

RCW 84.25.070 Exemption application procedures.An owner of property seeking an exemption under this chapter must complete the following procedures:(1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following:(a) Information setting forth the grounds supporting the requested exemption including information indicated on the application form or in the guidelines;(b) A description of the project and site plan, and other information requested;(c) A statement of the expected number of new family living wage jobs to be created;(d) A statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for the incentive provided under this chapter; and(e) A statement that the applicant would not have built in this location but for the availability of the tax exemption under this chapter;(2) The applicant must verify the application by oath or affirmation; and(3) The application must be accompanied by the application fee, if any, required under this chapter. The governing authority may permit the applicant to revise an application before final action by the governing authority.[ 2015 1st sp.s. c 9 § 7.]
WA Rev Code § 84.25.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.080 - Application approval—City governing authority review requirements.

RCW 84.25.080 Application approval—City governing authority review requirements.(1) The city governing authority may approve the application if it finds that:(a) A minimum of 25 new family living wage jobs will be created on the subject site as a result of new construction of industrial/manufacturing facilities within one year of building occupancy;(b) The proposed project is, or will be, at the time of completion, in conformance with all local plans and regulations that apply at the time the application is approved; and(c) The criteria of this chapter have been satisfied.(2) Priority must be given to applications that meet the following labor specifications during the new construction and ongoing business of industrial/manufacturing facilities:(a) Compensate workers at prevailing wage rates as determined by the department of labor and industries;(b) Procure from, and contract with, women-owned, minority-owned, or veteran-owned businesses;(c) Procure from, and contract with, entities that have a history of complying with federal and state wage and hour laws and regulations;(d) Include apprenticeship utilization from state-registered apprenticeship programs;(e) Provide for preferred entry for workers living in the area where the project is being constructed; and(f) Maintain certain labor standards for workers employed primarily at the facility after construction, including production, maintenance, and operational employees.[ 2021 c 218 § 4; 2015 1st sp.s. c 9 § 8.]
WA Rev Code § 84.25.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.090 - Application—City governing authority approval or denial—Appeals.

RCW 84.25.090 Application—City governing authority approval or denial—Appeals.(1) The city governing authority must approve or deny an application filed under this chapter within ninety days after receipt of the application.(2) If the application is approved, the city must issue the owner of the property a conditional certificate of acceptance of tax exemption. The certificate must contain a statement by a duly authorized administrative official of the governing authority that the property has complied with the required criteria of this chapter.(3) If the application is denied by the city, the city must state in writing the reasons for denial and send the notice to the applicant at the applicant's last known address within ten days of the denial.(4) Upon denial by the city, an applicant may appeal the denial to the city's governing authority within thirty days after receipt of the denial. The appeal before the city's governing authority must be based upon the record made before the city with the burden of proof on the applicant to show that there was no substantial evidence to support the city's decision. The decision of the city in denying or approving the application is final.[ 2021 c 218 § 5; 2015 1st sp.s. c 9 § 9.]
WA Rev Code § 84.25.100 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.100 - Application fee.

RCW 84.25.100 Application fee.The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority and the assessor in administering this chapter. The application fee must be paid at the time the application for limited exemption is filed. If the application is approved, the governing authority of the city must pay the application fee to the county assessor for deposit in the county current expense fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application. If the application is denied, the city's governing authority may retain that portion of the application fee attributable to its own administrative costs and refund the balance to the applicant.[ 2015 1st sp.s. c 9 § 10.]
WA Rev Code § 84.25.110 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.110 - Certificate of tax exemption—Requirements.

RCW 84.25.110 Certificate of tax exemption—Requirements.(1) Upon completion of the new construction of a manufacturing/industrial [industrial/manufacturing] facility for which an application for an exemption under this chapter has been approved and issued a certificate of occupancy, the owner must file with the city the following:(a) A description of the work that has been completed and a statement that the new construction on the owner's property qualify the property for a partial exemption under this chapter;(b) A statement of the new family living wage jobs to be offered as a result of the new construction of manufacturing/industrial [industrial/manufacturing] facilities; and(c) A statement that the work has been completed within three years of the issuance of the conditional certificate of tax exemption.(2) Within thirty days after receipt of the statements required under subsection (1) of this section, the city must determine whether the work completed and the jobs to be offered are consistent with the application and the contract approved by the city and whether the application is qualified for a tax exemption under this chapter.(3) If the criteria of this chapter have been satisfied and the owner's property is qualified for a tax exemption under this chapter, the city must file the certificate of tax exemption with the county assessor within ten days of the expiration of the thirty-day period provided under subsection (2) of this section.(4) The city must notify the applicant that a certificate of tax exemption is denied if the city determines that:(a) The work was not completed within three years of the application date;(b) The work was not constructed consistent with the application or other applicable requirements;(c) The jobs to be offered are not consistent with the application and criteria of this chapter; or(d) The owner's property is otherwise not qualified for an exemption under this chapter.(5) If the city finds that the work was not completed within the required time period due to circumstances beyond the control of the owner and that the owner has been acting and could reasonably be expected to act in good faith and with due diligence, the governing authority or the city official authorized by the governing authority may extend the deadline for completion of the work for a period not to exceed twenty-four consecutive months.(6) The city's governing authority may enact an ordinance to provide a process for an owner to appeal a decision by the city that the owner is not entitled to a certificate of tax exemption to the city. The owner may appeal a decision by the city to deny a certificate of tax exemption in superior court under RCW 34.05.510 through 34.05.598, if the appeal is filed within thirty days of notification by the city to the owner of the exemption denial.[ 2015 1st sp.s. c 9 § 11.]
WA Rev Code § 84.25.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.120 - Annual report.

RCW 84.25.120 Annual report.(1) Thirty days after the anniversary of the date of the certificate of tax exemption and each year for the tax exemption period, the owner of the new industrial/manufacturing facilities must file with a designated authorized representative of the city an annual report indicating the following:(a) A statement of the family living wage jobs at the facility as of the anniversary date;(b) A certification by the owner that the property has not changed use;(c) A description of changes or improvements constructed after issuance of the certificate of tax exemption; and(d) Any additional information requested by the city.(2) A city that issues a certificate of tax exemption under this chapter must report annually by December 31st of each year, beginning in 2013, to the department of commerce. The report must include the following information:(a) The number of tax exemption certificates granted;(b) The total number and type of new manufacturing/industrial [industrial/manufacturing] facilities constructed;(c) The number of family living wage jobs resulting from the new manufacturing/industrial [industrial/manufacturing] facilities; and(d) The value of the tax exemption for each project receiving a tax exemption and the total value of tax exemptions granted.[ 2015 1st sp.s. c 9 § 12.]
WA Rev Code § 84.25.140 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.25 - Targeted Urban Areas—Exemption.|84.25.140 - Application—2015 1st sp.s. c 9.

RCW 84.25.140 Application—2015 1st sp.s. c 9.This act applies to taxes levied for collection in 2016 and thereafter.[ 2015 1st sp.s. c 9 § 14.]
WA Rev Code § 84.26.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.010 - Legislative findings.

RCW 84.26.010 Legislative findings.The legislature finds and declares that it is in the public interest of the people of the state of Washington to encourage maintenance, improvement, and preservation of privately owned historic landmarks as the state approaches its Centennial year of 1989. To achieve this purpose, this chapter provides special valuation for improvements to historic property.[ 1985 c 449 § 1.]
WA Rev Code § 84.26.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.020 - Definitions.

RCW 84.26.020 Definitions.Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Historic property" means real property together with improvements thereon, except property listed in a register primarily for objects buried below ground, which is:(a) Listed in a local register of historic places created by comprehensive ordinance, certified by the secretary of the interior as provided in P.L. 96-515; or(b) Listed in the national register of historic places.(2) "Cost" means the actual cost of rehabilitation, which cost shall be at least twenty-five percent of the assessed valuation of the historic property, exclusive of the assessed value attributable to the land, prior to rehabilitation.(3) "Special valuation" means the determination of the assessed value of the historic property subtracting, for up to ten years, such cost as is approved by the local review board.(4) "State review board" means the advisory council on historic preservation established under chapter 27.34 RCW, or any successor agency designated by the state to act as the state historic preservation review board under federal law.(5) "Local review board" means a local body designated by the local legislative authority.(6) "Owner" means the owner of record.(7) "Rehabilitation" is the process of returning a property to a state of utility through repair or alteration, which makes possible an efficient contemporary use while preserving those portions and features of the property which are significant to its architectural and cultural values.[ 1986 c 221 § 1; 1985 c 449 § 2.]
WA Rev Code § 84.26.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.030 - Special valuation criteria.

RCW 84.26.030 Special valuation criteria.Four criteria must be met for special valuation under this chapter. The property must:(1) Be an historic property;(2) Fall within a class of historic property determined eligible for special valuation by the local legislative authority;(3) Be rehabilitated at a cost which meets the definition set forth in RCW 84.26.020(2) within twenty-four months prior to the application for special valuation; and(4) Be protected by an agreement between the owner and the local review board as described in RCW 84.26.050(2).[ 1986 c 221 § 2; 1985 c 449 § 3.]
WA Rev Code § 84.26.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.040 - Application—Fees.

RCW 84.26.040 Application—Fees.An owner of property desiring special valuation under this chapter shall apply to the assessor of the county in which the property is located upon forms prescribed by the department of revenue and supplied by the county assessor. The application form shall include a statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for special valuation. Applications shall be made no later than October 1 of the calendar year preceding the first assessment year for which classification is requested. The assessor may charge only such fees as are necessary to process and record documents pursuant to this chapter.[ 1986 c 221 § 3; 1985 c 449 § 4.]
WA Rev Code § 84.26.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.050 - Referral of application to local review board—Agreement—Approval or denial.

RCW 84.26.050 Referral of application to local review board—Agreement—Approval or denial.(1) Within ten days after the filing of the application in the county assessor's office, the county assessor shall refer each application for classification to the local review board.(2) The review board shall approve the application if the property meets the criterion of RCW 84.26.030 and is not altered in a way which adversely affects those elements which qualify it as historically significant, and the owner enters into an agreement with the review board which requires the owner for the ten-year period of the classification to:(a) Monitor the property for its continued qualification for the special valuation;(b) Comply with rehabilitation plans and minimum standards of maintenance as defined in the agreement;(c) Make the historic aspects of the property accessible to public view one day a year, if the property is not visible from the public right-of-way;(d) Apply to the local review board for approval or denial of any demolition or alteration; and(e) Comply with any other provisions in the original agreement as may be appropriate.(3) Once an agreement between an owner and a review board has become effective pursuant to this chapter, there shall be no changes in standards of maintenance, public access, alteration, or report requirements, or any other provisions of the agreement, during the period of the classification without the approval of all parties to the agreement.(4) An application for classification as an eligible historic property shall be approved or denied by the local review board before December 31st of the calendar year in which the application is made.(5) The local review board is authorized to examine the records of applicants.(6) No new applications may be approved on or after January 1, 2031.[ 2020 c 91 § 2; 1986 c 221 § 4; 1985 c 449 § 5.]NOTES:Tax preference performance statement—2020 c 91 §§ 1 and 2: See note following RCW 84.26.070.
WA Rev Code § 84.26.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.060 - Notice to assessor of approval—Certification and filing—Notation of special valuation.

RCW 84.26.060 Notice to assessor of approval—Certification and filing—Notation of special valuation.(1) The review board shall notify the county assessor and the applicant of the approval or denial of the application.(2) If the local review board determines that the property qualifies as eligible historic property, the review board shall certify the fact in writing and shall file a copy of the certificate with the county assessor within ten days. The certificate shall state the facts upon which the approval is based.(3) The assessor shall record the certificate with the county auditor.(4) The assessor, as to any historic property, shall value the property under RCW 84.26.070 and, each year the historic property is classified and so valued, shall enter on the assessment list and tax roll that the property is being specially valued as historic property.[ 1985 c 449 § 6.]
WA Rev Code § 84.26.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.070 - Valuation.

RCW 84.26.070 Valuation.(1) The county assessor shall, for ten consecutive assessment years following the calendar year in which application is made, place a special valuation on property classified as eligible historic property.(2) The entitlement of property to the special valuation provisions of this section shall be determined as of January 1. If property becomes disqualified for the special valuation for any reason, the property shall receive the special valuation for that part of any year during which it remained qualified or the owner was acting in the good faith belief that the property was qualified.(3) At the conclusion of special valuation, the cost shall be considered as new construction.(4)(a) A property is eligible for two seven-year extensions of the special valuation if:(i) The property is located in a county that is listed as a distressed area as reported by the state employment security department and the city is under twenty thousand in population; and(ii) The property continues to meet the criteria provided in RCW 84.26.030.(b) Extensions must be applied for by the owner, upon forms prescribed by the department of revenue and supplied by the county assessor, at least ninety days prior to the expiration of the special valuation.(c) All extensions must be reviewed by the local review board and may be approved or denied at the local review board's discretion.(d) No extension may be provided under this subsection on or after January 1, 2057.[ 2020 c 91 § 1; 1986 c 221 § 5; 1985 c 449 § 7.]NOTES:Tax preference performance statement—2020 c 91 §§ 1 and 2: "(1) This section is the tax preference performance statement for the tax preference contained in sections 1 and 2, chapter 91, Laws of 2020. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals as provided in RCW 82.32.808(2)(e).(3) It is the legislature's specific public policy objective to promote the revitalization of historic properties.(4) If the review finds that the number of taxpayers claiming this preference increases, then the legislature intends to extend the expiration date of this tax preference.(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2020 c 91 § 3.]