reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-07 - Valuation and revaluation of real property › Section 458-07-035 - Listing of property-Subdivisions and segregation of interests

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains when the assessor must begin the
			 listing and valuation of property in the county. It also provides information
			 relating to the listing and valuation of subdivisions of real property.
			 Finally, this rule explains when a person will be allowed to pay property taxes
			 on their partial interest in a parcel of real property.
(2)
Listing of property.
The
			 assessor must begin the listing and valuation of all property in the county,
			 except new construction and mobile homes not previously assessed in this state,
			 not later than December 1st of each year, and complete the listing and
			 valuation not later than May 31st of the succeeding year. The listing and
			 valuation of new construction and mobile homes not previously assessed in this
			 state must be completed by August 31st of each year.
(3)
Valuation of subdivisions.
For purposes of this subsection, "subdivision" means a division of land into
			 two or more lots. The assessor must list and value all subdivisions of real
			 property at one hundred percent of true and fair value as follows: Each lot of
			 a subdivision must be valued by October 30th of the year following the
			 recording of the plat, replat, or altered plat. The value established will be
			 the value of the lot as of January 1st of the year the original parcel was last
			 revalued. Each lot of a subdivision that is valued on or before May 31st, or
			 the closing of the assessment roll, whichever is later, must be placed on the
			 roll for that assessment year. Each lot of a subdivision that is valued after
			 May 31st, or the closing of the assessment roll, whichever is later, must be
			 placed on the roll for the succeeding assessment year.
(4)
Petition for payment of taxes on
			 partial interest.
Any person desiring to pay taxes on only their
			 interest in a parcel of real property, whether their interest is a divided
			 interest or an undivided interest, may do so by applying to the assessor of the
			 county where the property is located. The assessor must determine the value of
			 the applicant's interest and certify that value to the county treasurer who
			 will accept payment of taxes for the applicant's interest in the property. No
			 segregation of the property can be made unless all current year and delinquent
			 taxes and assessments on the entire parcel have been paid in full, except for
			 the following situations, in which all current year and delinquent taxes and
			 assessments on the entire parcel need not first be paid in full:
(a) When property is being acquired for
			 public use; and
(b) When a person
			 or financial institution desires to pay the taxes and any penalties and
			 interest on a mobile home upon which they have a lien by mortgage or
			 otherwise.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-10 - Accreditation of real property appraisers › Section 458-10-020 - Application for accreditation

Current through Register Vol. 24-14, July 15, 2024
(1)
Prerequisite to application -- Experience.
Prior to applying for
			 accreditation, applicants must have had at least one year of experience related
			 to the items listed in this subsection. The requisite experience may include
			 hours worked during the preceding two years but must include a minimum of one
			 thousand hours worked in a minimum time period of twelve months. The work
			 experience must be directly connected with the following:
(a) Transactions involving real
			 property;
(b) Appraisal of real
			 property;
(c) Assessment of real
			 property; or
(d) A combination of
			 (a), (b), and (c) of this subsection.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-10 - Accreditation of real property appraisers › Section 458-10-030 - Accreditation examination - Prerequisites - Waiver or exemption - Reexamination

Current through Register Vol. 24-14, July 15, 2024
(1)
Prerequisites to taking examination.
Any person desiring to take
			 the accreditation examination must complete a "Request for Administration of
			 Appraiser Examination" form and submit it to the property tax division of the
			 department. As a prerequisite to taking the examination for accreditation an
			 applicant shall submit evidence to the department that he or she has
			 successfully completed at least thirty classroom hours of courses approved by
			 the department in the basic principles of real property appraising. These
			 courses must have been completed within two years of the date the evidence is
			 submitted to the department. Course content required prior to taking the
			 accreditation examination must include coverage of basic principles of real
			 property appraisal or related topics such as, but not limited to:
(a) Influences on real property
			 value;
(b) Legal considerations in
			 appraisal;
(c) Types of
			 value;
(d) Economic
			 principles;
(e) Real estate markets
			 and analysis;
(f) Valuation
			 process;
(g) Property
			 description;
(h) Highest and best
			 use analysis;
(i) Appraisal math
			 and statistics;
(j) Sales
			 comparison approach;
(k) Site
			 value;
(l) Cost approach;
(m) Income approach, including:
(i) Gross rent multiplier analysis;
(ii) Estimation of income and
			 expenses;
(iii) Operating expense
			 ratios; and
(iv) Direct
			 capitalization;
(n)
			 Valuation of partial interests; and
(o) Washington state property tax
			 law.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-10 - Accreditation of real property appraisers › Section 458-10-040 - Accreditation certificate

Current through Register Vol. 24-14, July 15, 2024
(1)
Requirements for issuance of accreditation certificate.
The
			 department shall issue an accreditation certificate to any applicant who meets
			 the requirements of WAC
			 458-10-020 and who satisfies one
			 of the following:
(a) Successfully passes the
			 accreditation examination;
(b) Has
			 received a waiver of the examination from the department under WAC
			 458-10-030(4);
			 or
(c) Is exempt from the
			 examination requirement under WAC
			 458-10-030(6).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-10 - Accreditation of real property appraisers › Section 458-10-050 - Continuing education requirements - Appraisal practice and ethics

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides information about the process for
			 renewing an accreditation certificate, including detailed information about the
			 continuing education requirements required of renewal applicants.
(2)
Renewal of accreditation
			 certificate.
An accredited appraiser desiring to renew his or her
			 accreditation certificate must complete a renewal application and submit it to
			 the property tax division of the department at least two weeks prior to the
			 expiration date of the certificate. In order to receive a renewal of the
			 certificate, the applicant must provide proof that he or she has attended a
			 minimum of fifteen classroom hours of approved instruction within the two years
			 preceding the expiration date of the certificate.
(3)
Extensions of time for
			 renewal.
An applicant may request an extension of time to submit the
			 renewal application and complete the continuing education requirements if the
			 request is submitted prior to the expiration date of the certificate. The time
			 extension shall only be approved upon a showing of good cause by the applicant
			 and only for a maximum time period of three months from the original expiration
			 date of the certificate. Good cause may include, but is not limited to, a
			 showing of long-term illness or extended absence from work for valid reasons.
			 Excessive workload, insufficient funds, lack of budget allocation, or other
			 similar reasons are not satisfactory to show good cause.
(4)
Preapproval of courses.
All
			 courses, seminars, or workshops must be preapproved by the department in order
			 to be applied toward the continuing education requirement. The department will
			 use the following criteria to approve courses, seminars, or workshops:
(a) Any course, seminar, or workshop directly
			 related to real property appraising and offered by qualified personnel will be
			 approved for the full number of classroom hours involved; and
(b) Any seminar or workshop directly related
			 to a topic or topics of general interest to an assessor's office and offered by
			 qualified personnel will be approved for a maximum of three classroom hours. No
			 more than three hours out of the fifteen classroom hours required may be on a
			 topic or topics of general interest to an assessor's office.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-10 - Accreditation of real property appraisers › Section 458-10-060 - Standards of practice

Current through Register Vol. 24-14, July 15, 2024
The standards of practice adopted by the department and
				governing real property appraisal activities by accredited appraisers are the
				generally accepted appraisal standards as evidenced by the current appraisal
				standards promulgated by the Appraisal Standards Board of the Appraisal
				Foundation. A complete text of these appraisal standards is available for
				viewing during normal working hours at the property tax division of the
				department.
Statutory Authority:
				  RCW
				  36.21.015,
				  84.08.010 and
				  84.08.070. 97-08-068, §
				  458-10-060, filed 4/1/97, effective
				  5/2/97.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-10 - Accreditation of real property appraisers › Section 458-10-070 - Denial, suspension, or revocation of accreditation

Current through Register Vol. 24-14, July 15, 2024
(1)
Reasons for denial, suspension, or
			 revocation.
The department may deny, suspend, or revoke the
			 accreditation of any person for any of the following reasons:
(a) Failure to meet the minimum
			 qualifications established for accreditation by the department;
(b) Failure to pass the accreditation
			 examination or to meet examination waiver or exemption requirements;
(c) Knowingly providing false information on
			 application forms; or
(d) Failure
			 to comply with continuing education requirements, including requirements
			 regarding appraisal standards and ethics.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-005 - Definition - Property - Personal

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The terms "personal property" and "real property"
			 are defined in
			 RCW
			 84.04.080 and
			 84.04.090, respectively. These
			 definitions should routinely be consulted in any case where it is at all
			 doubtful whether a given piece of property is real or personal.
Personal property, as defined in
				RCW
				84.04.080, falls into two categories; namely,
tangible
personal property, that is to say, things which have
				a physical existence, and
intangible
personal property which
				consists of rights and privileges having a legal but not a physical
				existence.
(2)
Tangible personal property.
The category of tangible personal
			 property includes but is not limited to the following:
(a) Goods and chattels.
			 RCW
			 84.04.080. This category includes most
			 tangible movables, such as:
(i) Inventories,
			 AGO 57-58, No. 206 (1958);
(ii)
			 Farm machinery, AGO 1909-1910, p. 51;
(iii) Livestock and poultry;
(iv) Logs and lumber,
			 RCW
			 84.44.030;
(v) Motor vehicles,
			 RCW
			 84.44.050;
(vi) Books,
Booth & Henford
			 Abstract Company v. Phelps
, 8 Wash. 549 (1894);
(vii) Coin collections and coin inventories
			 of coin dealers, AGO 63-64, No. 116 (1964); and
(viii) Tools.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-010 - Definition-Property-Real

Current through Register Vol. 24-14, July 15, 2024
The term "real property" is defined in
				RCW
				84.04.090; this definition should be
				consulted as a matter of course in all cases where the meaning of "real
				property" is in doubt. As there defined, "real property" includes but is not
				limited to the following:
(1) All
			 land, whether platted or unplatted.
(2) All buildings, structures or permanent
			 improvements built upon or attached to privately owned land.
(3) Any fixture permanently affixed to and
			 intended to be annexed to land or permanently affixed to and intended to be a
			 component of a building, structure, or improvement on land, including machinery
			 and equipment which become fixtures. Intent is to be gathered from all the
			 surrounding circumstances at the time of annexation or installation of the
			 item, including consideration of the nature of the item affixed, the manner of
			 annexation and the purpose for which the annexation is made and is not to be
			 gathered exclusively from the statements of the annex or, installer, or owner
			 as to his or her actual state of mind.
(a)
			 Such items shall be considered as permanently affixed when they are owned by
			 the owner of the real property and:
(i) They
			 are securely attached to the real property; or
(ii) Although not so attached, the item
			 appears to be permanently situated in one location on real property and is
			 adapted to use in the place it is located. For example a heavy piece of
			 machinery or equipment set upon a foundation without being bolted thereto could
			 be considered as affixed.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-012 - Definition - Irrigation systems - Real - Personal

Current through Register Vol. 24-14, July 15, 2024
(1) The following parts of irrigation systems
			 shall be assessed as real property except as provided in subsections (3) and
			 (4) of this section:
(a) Penstocks and buried
			 mainlines;
(b) Sub-mains
			 (underground);
(c) River pumping
			 stations;
(d) Water distribution
			 points;
(e) Concrete head
			 ditches;
(f) Irrigation
			 wells;
(g) Electrical distribution
			 stations;
(h) Electrical booster
			 stations;
(i) Electrical
			 distribution lines (underground); and
(j) Buried solid set systems with risers or
			 drip tubes.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-025 - Compensation for assistance by department of revenue at request of assessor

Current through Register Vol. 24-14, July 15, 2024
Whenever the department of revenue receives from any county
				assessor a request for special assistance in the valuation of property, it
				shall have the option of either entering into a statutory contract for special
				assistance, or providing such services on an informal basis. All requests for
				special assistance must be made in writing by the county assessor or the board
				of county commissioners. The written request shall state the extent of the work
				to be accomplished and shall be forwarded to the director of the department of
				revenue.
The department of revenue shall consider the request and shall
				advise the assessor in writing within 30 days of receipt of the request that
				such request is either approved or rejected in whole or in part. The department
				of revenue is not obligated to provide services until accepting the
				request.
(1)
Contracts for
			 special assistance -
If the department of revenue chooses to enter into
			 the statutory contract it shall proceed to negotiate a written contract with
			 the assessor and the board of county commissioners within 30 days after receipt
			 of the request for assistance initiated by the county. The contract shall
			 contain, but is not limited to the following provisions:
(a) It shall be in writing;
(b) It shall be signed by the director of the
			 department of revenue, the board of county commissioners, and the county
			 assessor of the county in which the work is to be done;
(c) A description of the work to be done,
			 beginning and completion dates of the work, total estimated cost of the work, a
			 statement of the county's share of the estimated cost (no less than 50% of the
			 total cost), and the method and term (not exceeding 3 years from date of
			 expenditure) of payment.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-035 - Department approved forms

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW
			 84.08.020 requires the department of revenue
			 (department) to prescribe all forms to be used in the assessment and collection
			 of property taxes under Title 84 RCW. Certain modifications to these forms,
			 including electronic forms, by county assessors and county treasurers, must be
			 reviewed by the department. Requests for review of modified forms must be
			 submitted to the department in the manner described in this rule.
(2)
Forms currently in use.
The
			 department maintains a list of forms it is responsible for updating. These
			 forms are used by county assessors and county treasurers to carry out the
			 provisions of the assessment and collection of property taxes under Titles 84
			 RCW and 458 WAC. The department will permit the use of department forms revised
			 by county assessors and treasurers if, in the department's judgment, they
			 adequately meet the applicable statutory and program requirements.
(a) Once the department approves proposed
			 revisions to a form, that form may be used until it needs revision because of
			 obsolescence caused by time or statutory change. Each county assessor and
			 treasurer is responsible for ensuring their office is utilizing the most
			 current version of a form.
(b)
			 Department approval is not required for changes to a form's contact
			 information, such as a county employee's name, an office address, a phone
			 number, an email address, hours of operation, etc. For example,
			 RCW
			 84.34.030 requires that applications to
			 classify land as farm and agricultural land be made to the county assessor on
			 forms prepared by the department and supplied by the county assessor. If a
			 county assessor elects to alter the department's application form, other than
			 the changes described in this subsection, it must send its proposed changes to
			 the department for approval.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-045 - Listing of real property - Contracts for sale of public lands

Current through Register Vol. 24-14, July 15, 2024
Whenever any real property belonging to the United States of
				America, the state of Washington or any county or municipality is sold under an
				arrangement whereby title is reserved in the grantor and use and possession
				goes to the grantee, such property shall be listed as real property in the name
				of the grantee rather than the governmental instrumentality.
Any improvements existing on the property at the time the
				contract for sale is entered into or which are subsequently added after said
				contract shall likewise be listed as real property in the name of the grantee.
				(Rule derived from AGO 6-24-1947; PTB No. 167, 8-21-1947.)
Order PT 68-6, § 458-12-045, filed
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-050 - Omitted property and omitted value

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Under
			 RCW
			 84.40.080, an assessor is required to add to
			 the assessment roll any real or personal property omitted from the assessment
			 roll for any preceding year, at the value for the preceding year. The assessor
			 is also required to add to the assessment roll any omitted value of personal
			 property. This rule explains the meaning of the terms "omitted property" and
			 "omitted value." It also provides information about omitted property and
			 omitted value assessments, including when the taxes on these assessments are
			 due and the appeal rights of persons receiving an omitted property or omitted
			 value assessment.
(2)
What is
			 omitted property?
Omitted property includes all real and personal
			 property that was not entered on the assessment roll. Omitted property does not
			 include:
(a) Real or personal property that
			 was listed on the assessment roll but improperly exempted from taxation in
			 prior years; and
(b) Real or
			 personal property that was accurately listed but improperly valued by the
			 assessor.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-055 - Taxable situs - Real property

Current through Register Vol. 24-14, July 15, 2024
(1) Situs
			 - Generally. The situs of real property is at the place where the property is
			 located. The situs of a possessory interest in real property is at the place
			 where the real property is situated.
(2) Parcel boundaries. If a parcel of real
			 property is located in more than one taxing district, the portion lying within
			 a particular district is assessable only in that district. However, only
			 parcels wholly located within a regional transit authority district under
			 RCW
			 81.104.175 are assessable for property taxes
			 imposed by that district.
Order PT 68-6, § 458-12-055, filed
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-115 - Personalty - Taxable situs - In general

Current through Register Vol. 24-14, July 15, 2024
Personal property except where required by statute to be listed
				elsewhere shall be listed and assessed in the county where situated as of 12
				noon on January 1st of each year. (RCW
				84.44.010 )
For the purposes of determining the situs of goods in transit
				the following guidelines shall be observed:
(1)
Goods in interstate transit -
Goods in transit to this state from another are assessable only if on
			 the assessment date they have come to rest within this state. The fact that
			 such goods may be still in their original package as of the assessment date is
			 immaterial. (
American Steel & Wire Company v. Speed
, 192
			 U.S. 500 (1903); AGO 5-2-1942; TCR 2-25-1936) Goods which are in-transit either
			 from or through the state with the ultimate destination point elsewhere shall
			 not be subject to local property taxation. However, if during the course of
			 such transit any nonexempt goods (see RCW 84.36.140 through 84.36.191 ) shall
			 be stored in any county of this state for other than natural causes or lack of
			 facilities for immediate transportation then such goods shall become subject to
			 local taxation. (
Kelley v. Rhoads
, 188 U.S. 1
			 (1902))
(2)
Exports and
			 imports -
Goods from foreign countries are imports in the strict sense
			 and generally become taxable within the following situations:
(a) Such goods are sold by the
			 importer;
(b) The physical
			 container except intermodal containers (i.e., vanpacs or similar equipment)
			 constructed and utilized solely to transport a quantity of goods in separate
			 original packages in a single container and intended to be reuseable in which
			 they arrived is broken; (
Brown v. Maryland
, 25 U.S. 266
			 (1827);
Waring v. The Mayor of Mobile
, 75 U.S. 110
			 (1868))
(c) The merchandise is
			 commingled with the mass of properties in the state; (
May v. New
			 Orleans
, 178 U.S. 496 (1890))
(d) The goods have been committed to the
			 purpose or use for which they were imported. (
Youngstown Sheet &
			 Tube Company v. Bowers
, 358 U.S. 534 (1958))
Goods which are to be exported are assessable until they enter
				into the stream of exportation. (
Eardley Fisheries Co. v.
				Seattle
, 50 Wn.2d 566)
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-120 - Situs of personalty - Beer kegs

Current through Register Vol. 24-14, July 15, 2024
Beer kegs owned by Washington breweries are taxable at the
				situs of the brewery. Those kegs owned by out-of-state breweries are taxable at
				the situs of their own actual location. (PTB 9-26-1939.)
Order PT 68-6, § 458-12-120, filed
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-140 - Taxing district boundaries-Designation of tax code area

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains when the boundaries of a taxing
			 district, as defined in WAC
			 458-19-005, must be
			 established for the purpose of levying property taxes. No property tax levy can
			 be made for a given year on behalf of any taxing district whose boundaries are
			 not established as of the dates provided in this rule.
This rule also explains that county assessors are required to
				transmit taxing district boundary information to the property tax division of
				the department of revenue (department) when there is a change in taxing
				district boundaries or when a new taxing district is established.
Lastly, this rule provides guidance to assessors in designating
				tax code areas to be used in the listing of real and personal property.
(2)
(a)
Establishment of taxing district
			 boundaries.
Except as provided in (b), (c), (d), and (e) of this
			 subsection, for the purpose of property taxation and the levy of property
			 taxes, the boundaries of counties, cities, and all other taxing districts must
			 be the established official boundaries of the taxing districts existing on
			 August 1st of the year in which the property tax levy is made.
(b)
Newly incorporated port districts
			 and regional fire protection service authorities.
The boundaries for a
			 newly incorporated port district or regional fire protection service authority
			 must be the established official boundaries existing on October 1st of the year
			 in which the initial property tax levy is made if the boundaries of the newly
			 incorporated port district or regional fire protection service authority are
			 coterminous with the boundaries of another taxing district or districts, as
			 they existed on August 1st of that year.
(c)
Mosquito control districts.
Boundaries of a mosquito control district must be the established official
			 boundary existing on September 1st of the year in which the property tax levy
			 is made.
(d)
Newly
			 established fire protection district.
The boundaries of a newly
			 established fire protection district, as described in
			 RCW
			 52.02.160, are the official boundaries of the
			 district as of the date the voter-approved proposition is certified.
(e)
Annexing a financially insolvent
			 school district.
The boundaries of a school district that is required to
			 receive or annex territory due to the dissolution of a financially insolvent
			 school district under
			 RCW
			 28A.315.225 must be the established official
			 boundaries of such districts existing on September 1st of the year in which the
			 property tax levy is made.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-155 - Listing of property - Public lands - Federal lands - Exclusive or concurrent jurisdiction

Current through Register Vol. 24-14, July 15, 2024
Before assessing personal property located on federally-owned
				lands, the assessor shall determine whether the federal government claims
				exclusive or concurrent jurisdiction over the land. If exclusive jurisdiction
				is claimed, such land shall be treated as not even existing in the state of
				Washington for taxation purposes. (
Concessions Company v.
				Morris
, 109 Wash. 46 (1919);
Ryan v. State
, 188 Wash.
				115 (1936); AGO 1933-1934, p. 298; PTB No. 211 (1951)) Personal property,
				including leasehold interests, located upon such lands shall not be subject to
				taxation.
If the federal government holds the land concurrently with the
				state, personal property, including leasehold interests located on or in such
				land, is subject to taxation. (AGO 1933-34, p. 298; AGO 1945-46, p. 717; PTB
				No. 211 (1951).)
Order PT 68-6, § 458-12-155, files
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-160 - Listing of property - Public land - Conveyances

Current through Register Vol. 24-14, July 15, 2024
All property coming into the exclusive ownership of any
				public-exempt body shall be exempt from further taxation and shall be removed
				from the assessment and taxation rolls.
All property coming into the exclusive possession of any
				governmental unit as trust property for bond holders shall be exempt from
				taxation only if a specific exemption can be found for it. (
Spokane v.
				Spokane County
, 169 Wash. 355 (1932))
All real property now in the ownership of any public-exempt
				body which is being sold to some nonexempt vendee under an arrangement where
				possession is given to the vendee and title remains in the vendor shall be
				governed by
				RCW
				84.40.230; WAC
				458-12-045.
In all other situations where either real or personal property
				is sold by any public-exempt body to a nonexempt vendee, such
property
(only the actual property itself is exempt, not the
				vendee's possessory interest in it) shall become subject to taxation on the
				January 1 following the time title passes.
Order PT 68-6, § 458-12-160, filed
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-165 - Listing of property-Public lands-Purchase by state, county or city

Current through Register Vol. 24-14, July 15, 2024
Real property acquired either by purchase or condemnation by
				the state, county, city or any exempt political subdivision shall remain liable
				for any tax liens existing on the realty at the time the conveyance is
				completed. (RCW 84.60.050 ) Whenever only part
				of a parcel of property is purchased or condemned, the assessor is authorized
				to segregate the taxes according to the provision of
				RCW
				84.60.070.
Order PT 68-6, § 458-12-165, filed
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-170 - Listing of property - Public lands - Possessory rights

Current through Register Vol. 24-14, July 15, 2024
All possessory rights in exempt public lands are taxable to the
				holder (
American Smelting & Refining Co. v. Whatcom Co.
,
				13 Wn.2d 295 (1942) dealing with mining claims located on federal lands)
				thereof unless the holder of the possessory interest is exempt from taxation
				elsewhere, or if interest is in lands where the federal government claims
				exclusive jurisdiction. (WAC
				458-12-155 )
All possessory rights which are held by an exempt public body
				shall likewise be exempt from taxation.
Order PT 68-6, § 458-12-170, filed
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-175 - Listing of property - Public lands - Leasehold interests and improvements

Current through Register Vol. 24-14, July 15, 2024
Leasehold interests in public lands other than those specified
				in WAC 458-12-155, are taxable as
				personal property to the holder thereof. (RCW
				84.04.080; WAC 458-12-325 ) The fact that the
				land itself may be exempt from taxation is immaterial.
Improvements on public lands are generally considered personal
				property taxable to the owner thereof. (RCW
				84.04.080 ) Whenever the improvement is a
				permanent fixture which cannot be removed without destroying it, such
				improvement shall be presumed to have become a part of the realty and would not
				be taxable, since owned by the exempt public body. (
Pier 67, Inc. v.
				King County
, 71 Wn.Dec.2d 89 (1967)) This presumption shall not be
				conclusive and can be overcome by clear evidence which indicates that the
				parties did not intend that the improvements become part of the
				realty.
Order PT 68-6, § 458-12-175, filed
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-180 - Listing of property - Public lands - Public body as lessee - Improvements

Current through Register Vol. 24-14, July 15, 2024
Leasehold interests held by public-exempt bodies are exempt
				from taxation. The property on which they are located is assessable to the
				owner and its taxability is in no way affected by the leasehold interest. (AGO
				1-30-1937; AGO 8-30-1934)
Improvements made by the public-exempt body in or upon the
				realty of a private taxpayer shall become part of the realty for taxation
				purposes unless it clearly appears otherwise. (TCR 5-12-1948)
Whenever it should appear that title to the improvements remain
				in the public-exempt body, the assessor shall ascertain whether or not the
				owner of the realty has any taxable interest in the improvements. If he does,
				he shall be taxed on this interest and not the improvements. If he doesn't, he
				shall not be taxed on the improvements or anything related
				thereto.
Order PT 68-6, § 458-12-180, filed
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-251 - Computer software - Definitions - Valuation

Current through Register Vol. 24-14, July 15, 2024
(1) This rule implements the provisions of
			 chapter 29, Laws of 1991, ex. sess, regarding the property taxation of computer
			 software.
(2)
Computer
			 software.
Computer software is a set of directions or instructions that
			 exist in the form of machine-readable or human-readable code, is recorded on
			 physical or electronic medium and directs the operation of a computer system or
			 other machinery and/or equipment. Computer software includes the associated
			 documentation which describes the code and/or its use, operation, and
			 maintenance and typically is delivered with the code to the user. Computer
			 software does not include data bases, but does include the computer programs
			 and code which are used to generate data bases. Computer software can be
			 canned, custom, or a mixture of both.
(a) A
			 data base is text, data, or other information that may be accessed or managed
			 with the aid of computer software but that does not itself have the capacity to
			 direct the operation of a computer system or other machinery and equipment;
			 and, therefore does not constitute computer software.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-295 - Exemption - Agricultural products - Grains, flour, fruit, vegetables and fish - Cancellation

Current through Register Vol. 24-14, July 15, 2024
All agricultural and horticultural products, other than forest
				products, livestock and fowls, shall be exempt from assessment when the
				ownership of the property remains in the original producer on the 1st day of
				January following harvesting. (RCW 84.44.060 ) Such agricultural products shall
				be exempt even though stored in a different location from the owner's farm so
				long as the ownership remains in the original producer. (TCR 4-1-1938)
Grains and flour, fruit and fruit products, vegetables and
				vegetable products, and fish and fish products, while being transported to or
				held in storage in a public or private warehouse shall be exempt from taxation
				if actually shipped to points outside the state on or before April 30th of the
				first year for which they would otherwise be taxable. In order to claim the
				exemption, proof of shipment must be furnished to the county assessor before
				June 1st of the year for which exemption is claimed. (RCW 84.36.140; RCW
				84.36.150 )
The county assessor shall list and assess all products covered
				by RCW 84.36.140 as of January 1st of each year without regard to any average
				inventory. The assessment shall be cancelled in whole or in proportionate part
				when the assessor receives documentary proof that the property was actually
				shipped to points outside the state on or before April 30th of the year. (RCW
				84.36.150 )
Assessment of grain shall also be subject to cancellation if
				documentary proof is furnished that the grain was milled into flour and the
				flour was actually shipped to points outside the state on or before April 30th.
				(RCW 84.36.150 )
The agricultural products exempted by RCW 84.36.140 may also be
				exempt under the "Freeport exemption" provided by RCW 84.36.171-84.36.174. (AGO
				65-66 No. 25, 6-16-65)
This exemption shall be liberally construed to effectuate the
				purpose of encouraging the storage of grains and flour, fruits, vegetables,
				fish, and their products within the state of Washington, and a broad definition
				shall be applied in determining whether a given commodity constitutes grain or
				flour, fruits, vegetables, fish, or their products, whether such commodities
				are edible and whether, while in the hands of the first processor, such
				commodities are suitable and designed for human consumption or whose
				ingredients are solely intended for such purpose. (RCW
				84.36.162.)
Order PT 68-6, § 458-12-295, filed
				  4/29/68.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-296 - Exemption - Ores and metals

Current through Register Vol. 24-14, July 15, 2024
RCW 84.36.181 provides: "All ore or metal shipped from without
				this state to any smelter or refining works within this state, while in process
				of reduction or refinement and for thirty days after completion of such
				reduction and refinement, shall be considered and held to be property in
				transit and nontaxable."
The following ores qualify for the exemption provided in this
				statute:
(1)
Crude ore -
Which is the original, as mined ore, containing many impurities.
			 Examples are: Copper (chalcopyrite); lead (galena); iron (iron oxide); and
			 aluminum (bauxite).
(2)
Concentrated ore -
Which is the product of the beneficiation of
			 crude ore. Beneficiation is the physical, chemical or combination of both
			 processes which is used to remove impurities from a crude ore. The product of
			 beneficiation is a "usable beneficiated ore." Examples of usable or
			 beneficiated ore are: Concentrated iron ore (ferric oxide); concentrated copper
			 ore (copper sulfide); and concentrated bauxite ore (alumina or aluminum
			 oxide).
Order PT 69-1, § 458-12-296, filed
				  4/14/69.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-342 - New construction - Assessment

Current through Register Vol. 24-14, July 15, 2024
(1) New construction covered under the
			 provisions of
			 RCW
			 36.21.070 and
			 36.21.080, and defined in WAC
			 458-19-005(2)(p),
			 shall be assessed at its true and fair value as of July 31st each year
			 regardless of its percentage of completion. In instances when new construction
			 continues after July 31 of any year, the increase in value of the property due
			 to the new construction that occurs between August 1 of that year through July
			 31 of the following year is added to the assessment roll as "new construction"
			 in the following year. New construction as used in this section refers only to
			 real property, as defined in
			 RCW
			 84.04.090 and further defined in WAC
			 458-12-010, and also to
			 improvements, as described in WAC
			 458-12-005(2)(d),
			 located on leased public land, for which a building permit was issued or should
			 have been issued pursuant to
			 chapter
			 19.27,
			 19.27A, or
			 19.28 RCW or other laws providing
			 for building permits.
(2) The
			 assessor is authorized to place new construction on the assessment rolls up to
			 August 31st each year and shall notify the owner, or person responsible for
			 payment of taxes, of the value of any new construction that has been assessed.
			 The notice shall advise the owner, or person responsible for payment of taxes,
			 that such owner or person has thirty days from the date of mailing of the
			 notice, or up to sixty days when the county legislative authority has adopted a
			 longer time period, whichever is later, to appeal the valuation to the county
			 board of equalization as provided in WAC
			 458-14-056.
Statutory Authority:
				  RCW
				  84.08.010 and
				  84.41.090. 13-12-050, §
				  458-12-342, filed 5/31/13, effective 7/1/13; 05-14-106, § 458-12-342,
				  filed 6/30/05, effective 7/31/05; 93-08-049, § 458-12-342, filed 4/2/93,
				  effective 5/3/93; 83-22-004 (Order PT 83-6), § 458-12-342, filed
				  10/20/83.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-343 - New construction - Reports

Current through Register Vol. 24-14, July 15, 2024
The county assessor is authorized to require property owners to
				submit pertinent data respecting the cost and characteristics of any
				improvements on their property (RCW 84.41.041 ). When
				requiring owners to report costs associated with new construction, the assessor
				shall use forms prescribed or approved by the department of revenue, which
				forms shall require the total investment in the improvements as of the new
				construction assessment date, the percentage of completion of the major
				components of the improvements, and the estimated total cost of the
				project.
The reporting forms may be sent to the owners of any property
				upon which a building permit has been issued prior to the new construction
				assessment date.
The owner shall return the reporting form to the assessor,
				properly filled out, within thirty days of receipt.
Statutory Authority:
				  RCW
				  84.41.090 and
				  84.08.010. 83-22-004 (Order PT
				  83-6), § 458-12-343, filed
				  10/20/83.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-12 - Property tax division-Rules for assessors › Section 458-12-360 - Notice of change in value of real property

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the requirement of county assessors to notify taxpayers of any change
			 in the true and fair value of real property as provided by
			 RCW
			 84.40.045. The notice of a change in the true
			 and fair value of real property is commonly referred to as a change of value
			 notice or revaluation notice.
(2)
When must a revaluation notice be provided?
All revaluation
			 notices must be mailed within thirty days of the completed appraisal, except
			 that no revaluation notices can be mailed during the period from January 15th
			 to February 15th of each year. If the true and fair value of the real property
			 appraised has not changed, a revaluation notice does not need to be sent to the
			 taxpayer following the completed appraisal. Also, a revaluation notice does not
			 need to be sent regarding changes in valuation of publicly owned property
			 exempt from taxation under
			 RCW
			 84.36.010 or of forest land under chapter
			 84.33 RCW.
The following examples identify a number of facts and then
				state a conclusion. These examples should be used only as a general guide. The
				status of each situation must be determined after a review of all of the facts
				and circumstances.
(a) Example 1. On
			 January 5th the assessor completes an appraisal of a home and the land on which
			 it sits. The total value of the land and home increased as a result of the
			 appraisal. The assessor must mail a revaluation notice to the taxpayer by
			 February 16th; however, the assessor is not allowed to mail the revaluation
			 notice between January 15th and February 15th.
(b) Example 2. The assessor appraises a home
			 and the land on which it sits. The value of the home decreases, and the value
			 of the land increases; however, the total value of the home and land remain
			 unchanged. The assessor is not required to mail a revaluation notice to the
			 taxpayer. Under
			 RCW
			 84.40.045, revaluation notices are only
			 required when there is a change in the true and fair value of the real property
			 that is the subject of the appraisal. In this example, although there is a
			 change in the true and fair value of the home and land, there is no change in
			 the overall true and fair value of the real property that was the subject of
			 the appraisal.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › Section 458-14-001 - Boards of equalization - Introduction

Current through Register Vol. 24-14, July 15, 2024
The following rules pertain to county boards of equalization
				and implement the provisions of
				chapter
				84.48 RCW and other
				statutes dealing with county boards of equalization. The purpose of these rules
				is to promote uniformity throughout the state in the practices and procedures
				of these boards.
Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070 and
				  84.48.200. 90-23-097, §
				  458-14-001, filed 11/21/90, effective
				  12/22/90.