reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-120 - Appeals

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule outlines the appeal process an aggrieved
			 party uses when the department issues a determination regarding a property tax
			 exemption with which that party disagrees.
(2)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a) "Appellant" means a person, natural or
			 otherwise, who appeals any order or decision made by the department to the
			 board of tax appeals.
(b) "Board"
			 or "BTA" means the state board of tax appeals described in
			 chapter
			 82.03 RCW and chapters
			 456-09 and 456-10 WAC.
(c)
			 "Department" means the state department of revenue.
(d) "Formal hearing" means a proceeding
			 before the BTA conducted in accordance with
			 RCW
			 82.03.160, the Administrative Procedure Act
			 (chapter
			 34.05 RCW), and chapter
			 456-09 WAC.
(e) "Informal hearing"
			 means a proceeding before the BTA conducted in accordance with
			 RCW
			 82.03.150 and chapter 456-10 WAC.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-130 - Change in taxable status of real property

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains what occurs when taxable property becomes exempt and when exempt
			 property becomes taxable. It also describes how property will be treated when
			 exempt use is pending.
(2)
Definitions.
For purposes of this rule, the following definitions
			 apply:
(a) "Back taxes" means the property
			 taxes that would have been paid but for the existence of the property tax
			 exemption during the three years immediately preceding the cancellation or
			 removal of the exemption or during the life of the exemption, whichever is
			 less, plus interest at the same rate and calculated in the same way as
			 delinquent property taxes.
			 RCW
			 84.36.810. However, "back taxes" are
			 calculated differently when an exemption is canceled or removed from property
			 owned by a not-for-profit foundation established for the exclusive support of
			 an institution of higher education under
			 RCW
			 84.36.050(2) or a nature
			 conservancy under
			 RCW
			 84.36.260. See
			 RCW
			 84.36.810 (1)(b) and WAC
			 458-16-150 Cessation of use-Taxes
			 collectible for prior years, regarding not-for-profit foundations and
			 RCW
			 84.36.262 and WAC
			 458-16-290 Nature conservancy
			 lands, regarding nature conservancies for a more detailed explanation of the
			 back taxes imposed on these entities.
(b) "Cessation of use" means that an owner or
			 user of exempt real property has ceased to use the property for an exempt
			 purpose. The term also refers to property that has lost its exempt status
			 because it was sold, transferred, loaned, or rented to an owner or user that is
			 not entitled to a property tax exemption under chapter 84.36 RCW.
(c) "Department" means the state department
			 of revenue.
(d) "Real property"
			 means real property, as defined in
			 RCW
			 84.04.090, owned or used by a nongovernmental
			 nonprofit organization, association, or corporation, a foreign national
			 government, cemetery, soil and water conservation district, and public hospital
			 district established under chapter 70.44 RCW.
(e) "Rollback" means the back taxes and
			 interest imposed in accordance with
			 RCW
			 84.36.810 because the exempt property lost
			 its exempt status and is now taxable for property tax purposes. However, when
			 an exemption granted to a nature conservancy under
			 RCW
			 84.36.260 is canceled or removed different
			 rollback procedures are applied. See
			 RCW
			 84.36.262 and WAC
			 458-16-290.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-150 - Cessation of use-Taxes collectible for prior years

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains what occurs when property loses
			 its tax exempt status and is placed back on the tax rolls. It also describes
			 the back taxes and interest that are collected when an exempt use ceases,
			 unless the property has been exempt for more than 10 consecutive years or is
			 otherwise exempt from the provisions of
			 RCW
			 84.36.810. This rule does not apply to
			 property that received an exemption as a nature conservancy under
			 RCW
			 84.36.260.
			 RCW
			 84.36.262 and WAC
			 458-16-290 Nature conservancy
			 lands, provide additional information about the collection of back taxes for
			 nature conservancies.
(2)
Definitions.
For purposes of this rule, the following definitions
			 apply:
(a) "Back taxes" means the property
			 taxes that would have been paid but for the existence of the property tax
			 exemption during the three years immediately preceding the cancellation or
			 removal of the exemption or during the life of the exemption, whichever is
			 less, plus interest at the same rate and computed in the same way as delinquent
			 property taxes. However, if the property was exempt under
			 RCW
			 84.36.050(2), "back taxes"
			 means the taxes that would have been collected but for the existence of the
			 property tax exemption during the seven years immediately preceding the
			 cancellation or removal of the exemption or during the life of the exemption,
			 whichever is less.
(b) "Cessation
			 of use" means that an owner or user of exempt real property has ceased to use
			 the property for an exempt purpose. The term also refers to property that has
			 lost its exempt status because it was transferred, loaned, or rented to an
			 owner that is not entitled to an exemption.
(c) "Department" means the department of
			 revenue.
(d) "Relocation of the
			 activity" means that a portion or all of an exempt use has been relocated from
			 the original site to a new location. The term does not include undeveloped
			 property of camp facilities.
(e)
			 "Rollback" means the back taxes and interest imposed in accordance with
			 RCW
			 84.36.810 because the exempt property has
			 lost its exempt status and is now taxable. However, when an exemption granted
			 to a nature conservancy under
			 RCW
			 84.36.260 is canceled or removed different
			 rollback procedures apply. See
			 RCW
			 84.36.262 and WAC
			 458-16-290 Nature conservancy
			 lands, for additional information.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule describes the conditions in
			 RCW
			 84.36.805 and
			 84.36.840 that most nonprofit
			 organizations, associations, and corporations must satisfy in order to receive
			 a property tax exemption under chapter 84.36 RCW.
(2)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a) "Department" means the department of
			 revenue.
(b) "Inadvertent use" or
			 "inadvertently used" means the use of the property in a manner inconsistent
			 with the purpose for which the exemption is granted through carelessness, lack
			 of attention, lack of knowledge, mistake, surprise, or neglect.
(c) "Maintenance and operation expenses"
			 means items of expense allowed under generally accepted accounting principles
			 to maintain and operate the loaned or rented portion of the exempt
			 property.
(d) "Revenue" means
			 income received from the loan or rental of exempt property when the income
			 exceeds the amount of maintenance and operation expenses attributable to the
			 portion of the property loaned or rented.
(e) "Personal service contract" means a
			 contract between a nonprofit organization, association, or corporation and an
			 independent contractor under which the independent contractor provides a
			 service on the organization's, association's, or corporation's tax exempt
			 property. (See example in subsection (5)(c) of this rule.)
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-190 - Churches, parsonages and convents

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.020 to churches, parsonages, and
			 convents.
(2)
Definitions.
For purposes of this rule, the following definitions
			 apply:
(a) "Church purposes" means the use of
			 real and personal property owned by a nonprofit religious organization for
			 religious worship or related administrative, educational, eleemosynary, and
			 social activities. This definition is to be broadly construed. The term "use"
			 includes real property owned by a nonprofit religious organization upon which a
			 church will be built.
(b) "Clergy
			 person" means a person ordained or regularly licensed for religious service and
			 includes both male and female individuals.
(c) "Commercial" refers to an activity or
			 enterprise that has profit making as one of its primary purposes.
(d) "Convent" means a house or set of
			 buildings occupied by a community of clergy or nuns devoted to religious life
			 under a superior.
(e)
			 "Eleemosynary" means charitable, including types of activities in which some
			 social objective is served or general welfare is advanced.
(f) "Owned" means owned in fee or by contract
			 purchase.
(g) "Parsonage" means a
			 residence, owned by a church, that is occupied by a clergy person designated
			 for a particular congregation and who holds regular services for that
			 congregation.
(h) "Regular
			 services" means religious services that are conducted on a routine and
			 systematic basis at prearranged times, days, and places. This term includes
			 religious services that are conducted by a visiting or circuit clergy person
			 who may only hold services once a month in a particular location if that person
			 is scheduled to conduct services on a routine and prearranged basis on the
			 exempt property.
(i) "Unoccupied
			 land" means land that is undeveloped, unused, and upon which no structures or
			 improvements have been built.
(i) This land
			 includes, but is not limited to, greenbelt, wetland, and other undeveloped
			 areas contiguous to an exempt church, parsonage, or convent.
(ii) This land does not include parking lots,
			 landscaped grounds, or playing fields.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-200 - Land upon which a church or parsonage shall be built

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 explains the property tax exemption available under the provisions of
			 RCW
			 84.36.020 to land upon which a church is to
			 be built or upon which a parsonage or convent is being built in conjunction
			 with and on land contiguous to a church.
(2)
Exemption.
Any property upon
			 which a church is to be built may be exempt from ad valorem taxation if the
			 church has a specific plan and clear intent to use the land for this and no
			 other purpose.
(a) This property may include
			 land upon which a parsonage or convent is to be built on land contiguous to a
			 church.
(b) A parsonage or convent
			 to be built on noncontiguous real property shall not be entitled to exemption
			 until the parsonage or convent is built and occupied by a clergy
			 person.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-210 - Nonprofit organizations, associations, or corporations organized and conducted for nonsectarian purposes

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the real and personal property
			 tax exemption available under
			 RCW
			 84.36.030(1) to nonprofit
			 organizations, associations, or corporations organized and conducted for
			 nonsectarian purposes.
(2)
Definitions.
For purposes of this rule, the following definitions
			 apply:
(a) "Benevolent social services" are
			 services provided to persons of all ages for charitable reasons to promote the
			 happiness and prosperity of others through generosity and pleasure at doing
			 good works, or for the purpose of doing good. Examples of benevolent social
			 services include, but are not limited to, providing a food bank or soup
			 kitchen.
(b) "Character building
			 social services" are services offered for the general public good that assist
			 people with general living or job seeking skills, or assist people in working
			 towards independent living and self-sufficiency. Examples of character building
			 social services include, but are not limited to, providing financial assistance
			 and counseling, and vocational training which includes resume writing and job
			 interview training.
(c)
			 "Commercial" refers to an activity or enterprise that has profit making as its
			 primary purpose.
(d) "Community
			 outreach group" means a nonprofit group organized to extend social services to
			 a particular segment of the community. Examples of a community outreach group
			 include, but are not limited to, a rescue mission organized to feed the
			 homeless or a program that targets juveniles "at risk" of criminal or abusive
			 behavior.
(e) "Nonsectarian
			 purpose" means a purpose that is not associated with or limited to a particular
			 religious group or denomination.
(f) "Protective social services" are services
			 that protect other persons from injury or destruction, save others from
			 financial loss, or assist persons with behavioral problems by providing
			 encouragement, support, and training. Examples of protective social services
			 include, but are not limited to, providing housing, counseling, encouragement,
			 or support for battered persons or the physically or mentally
			 disabled.
(g) "Rehabilitative
			 social services" are services that restore individuals to a former capacity, to
			 a condition of health, or to useful or constructive activity. Examples of
			 rehabilitative social services include, but are not limited to, assisting an
			 exoffender's reentry into the community, assisting persons to overcome alcohol
			 or substance abuse, or to overcome the effects of a physical injury, stroke, or
			 heart attack.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-220 - Church camps

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.030(2) to property
			 used as a church camp and owned by a nonprofit church, denomination, group of
			 churches, or an organization or association of churches.
(2)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a)"Church purposes" means the use of real
			 and personal property owned by a nonprofit religious organization for religious
			 worship or related administrative, educational, eleemosynary, and social
			 activities.
(b)"Property" means
			 real or personal property owned by a nonprofit church, denomination, group of
			 churches, or an organization or association of churches.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-230 - Character building organizations

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.030(3) to property
			 owned by a nonprofit organization or association engaged in character building
			 of children under eighteen years of age.
(2)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a)"Character building" refers to activities
			 for children under eighteen years of age that are for the general public good.
			 The activities may build, improve, or enhance a child's moral constitution by
			 developing moral or ethical strength, leadership, integrity, self-discipline,
			 fortitude self-esteem, and reputation. For example, "character building"
			 activities may involve organized and supervised recreational activities
			 including, but not limited to, exploring, hiking, beachcombing, swimming,
			 fishing, studying, and discussion groups.
(b)"Commercial" refers to an activity or
			 enterprise that has profit making as its primary purpose.
(c)"Property" means real and personal
			 property owned and used by a nonprofit organization or association engaged in
			 character building of children under eighteen years of age and includes all
			 buildings, structures, and improvements required to maintain and to safeguard
			 the property.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-240 - Veterans organizations

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.030(4) for real and
			 personal property owned by organizations and societies of veterans of any war
			 of the United States.
(2)
Exemption.
Property owned by organizations or societies of war
			 veterans, which are recognized by the department of defense and nationally
			 chartered, is exempt from taxation.
(a)The
			 general purposes and objectives of these organizations or societies must be to:
(i) Preserve memories and associations
			 incident to war service; and
(ii)
			 Devote their members' efforts to mutual helpfulness and to patriotic and
			 community service to state and nation.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-245 - Student loan agencies

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.030(6) to a nonprofit
			 organization, association, or corporation that is exempt from federal income
			 taxation and either guarantees student loans or issues debt to provide or
			 acquire student loans.
(2)
Definitions.
For purposes of this section, the following
			 definitions apply:
(a) "Student loan agency"
			 means a nonprofit organization or association that is exempt from federal
			 income tax under section 501(c)(3) of the Federal Internal Revenue Code of 1954
			 (as amended) and:
(i) Is a guarantee agency
			 under the federal guaranteed student loan program; or
(ii) Issues debt to provide or acquire
			 student loans.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-266 - Homeownership development

Current through Register Vol. 24-14, July 15, 2024
(1)
								RCW
			 84.36.049 explains that real property owned
			 by a nonprofit entity for the purpose of developing or redeveloping on the real
			 property one or more residences to be sold to low-income households is exempt
			 from state and local property taxes, subject to certain limitations.
(2)
Definitions.
(a) "Financial statements" means an audited
			 annual financial statement and a completed United States treasury internal
			 revenue service return form 990 for organizations exempt from income
			 tax.
(b) "Low-income household"
			 means a single person, family, or unrelated persons living together whose
			 adjusted income is less than eighty percent of the median family income,
			 adjusted for family size as most recently determined by the federal Department
			 of Housing and Urban Development for the county in which the property is
			 located.
(c) "Nonprofit entity"
			 means a nonprofit as defined in
			 RCW
			 84.36.800 that is exempt from federal income
			 taxation under 26 U.S.C. Sec. 501 (c)(3) of the federal Internal Revenue Code
			 of 1986, as amended.
(d) "Property
			 tax year" means the year in which property taxes are due.
(e) "Real property" has the same meaning as
			 contained in
			 RCW
			 84.04.090.
(f) "Residence" means a single-family
			 dwelling unit whether such unit is separate or part of a multiunit dwelling,
			 including the land on which such dwelling stands. If the residence is part of a
			 multiunit dwelling, such as a condominium complex, the purchaser must also
			 receive a fractional interest in the land for the nonprofit entity to qualify
			 for the exemption.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-280 - Art, scientific, and historical collections

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the property tax exemption available under the provisions of
			 RCW
			 84.36.060(1)(a) to art,
			 scientific, or historical collections.
(2)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a) "Governmental entity" means any political
			 unit or division of the federal, state, city, county, or municipal
			 government.
(b) "Property" means
			 all real and personal property exclusively used to secure, maintain, and
			 exhibit art, scientific, or historical collections.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-282 - Musical, dance, artistic, dramatic and literary associations

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.060(1)(b) to
			 organizations, associations, or corporations engaged in the production and
			 performance of musical, dance, artistic, dramatic, or literary works.
(2)
Definitions.
For purposes of
			 this section, the following definitions apply:
(a) "Governmental entity" means any political
			 unit or division of the federal, state, county, city, or municipal
			 government.
(b) "Property" means
			 all real and personal property exclusively used to produce or perform musical,
			 dance, artistic, dramatic, or literary works.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-284 - Fire companies

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.060 to fire companies.
(2)
Definitions.
For purposes of
			 this section, the following definitions apply:
(a) "Fire company" means any nonprofit
			 organization, association, or corporation whose purpose is to extinguish or
			 prevent fires in any city or town within the state of Washington.
(b) "Property" means real or personal
			 property that is owned by a city, town, or nonprofit fire company.
(c) "Commercial" refers to an activity or
			 enterprise that has profit making as its primary purpose.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-286 - Humane societies

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.060 to humane societies.
(2)
Definitions.
For purposes of
			 this section, the following definitions apply:
(a) "Humane society" means a nonprofit
			 organization, association, or corporation, the primary purpose of which is to
			 prevent cruelty to animals, place unwanted animals in homes, provide other
			 services relating to "lost and found" pets, and provide animal care education
			 to the public, as well as sponsoring a neutering program to control the animal
			 population.
(b) "Actual use" means
			 that the property is currently being used by a humane society to provide
			 services or care related to homeless animals or "lost and found" pets, or to
			 prevent cruelty to animals within the state.
(c) "Property" means real or personal
			 property that is owned and is actually used by a humane society.
(d) "Commercial" refers to an activity or
			 enterprise that has profit making as its primary purpose.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-300 - Public meeting hall-Public meeting place-Community meeting hall

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.037 for real and personal property
			 owned by a nonprofit organization, association, or corporation and used
			 exclusively as a public meeting hall, public meeting place, or community
			 meeting hall.
(2)
Definitions.
For purposes of this rule, the following definitions
			 apply:
(a) "Affiliate" means an association,
			 organization, or corporation that is a branch, unit, chapter, or appendant body
			 of the property owner.
(b)
			 "Property" means real or personal property owned by a nonprofit organization,
			 association, or corporation.
(c)
			 "Public gathering" means a meeting or event in which attendance is not limited
			 or restricted to only members of the organization, association, or corporation
			 that owns the property or members of an affiliate. Refer to subsection (4) of
			 this rule for examples of public gatherings.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-310 - Community celebration facilities

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.037 for real and personal property
			 owned by a nonprofit organization, association, or corporation and used
			 primarily for annual community celebration events.
(2)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a) "Public gathering" has the same meaning
			 as provided in WAC
			 458-16-300.
(b) "Property" has the same meaning as
			 provided in WAC
			 458-16-300.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-320 - Emergency or transitional housing

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.043 to real and personal property used
			 by a nonprofit organization, association, or corporation to provide emergency
			 or transitional housing to low income persons or victims of domestic violence
			 who are homeless for personal safety reasons.
(2)
Definitions.
For purposes of
			 this section, the following definitions apply:
(a) "Emergency housing" means a facility
			 whose primary purpose is to provide temporary or transitional shelter and
			 supportive services to the homeless in general or to a specific population of
			 the homeless for no more than sixty days.
(b) "Homeless" means a person, persons,
			 family, or families who do not have fixed, regular, adequate, or safe shelter
			 nor sufficient funds to pay for such shelter.
(c) "Low-income" means income that does not
			 exceed eighty percent of the median income for the standard metropolitan
			 statistical area in which the city or town is located.
(d) "Supportive services" means resume
			 writing, training, vocational and psychological counselling, or other similar
			 programs designed to assist the homeless into independent living.
(e) "Transitional housing" means a facility
			 that provides housing and supportive services to homeless individuals or
			 families for up to two years and whose primary purpose is to enable homeless
			 individuals or families to move into independent living and permanent
			 housing.
(f) "Victim(s) of domestic
			 violence" means either an adult(s) or a child(ren) who have been physically or
			 mentally abused and who fled his or her home out of fear for his or her
			 safety.
(g) "Property" means real
			 or personal property used by a nonprofit organization, association, or
			 corporation in providing emergency or transitional housing and supportive
			 services for low-income homeless persons or victims of domestic
			 violence.
(h) "Commercial" refers
			 to an activity or enterprise that has profit making as its primary
			 purpose.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-330 - Sheltered workshops for persons with disabilities

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the property tax exemption
			 available under the provisions of
			 RCW
			 84.36.350 for real and personal property
			 owned by a nonprofit organization, association, or corporation and used in
			 operating a sheltered workshop for persons with disabilities.
(2)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a) " Person with disabilities" means an
			 individual who is physically, mentally, or developmentally disabled. For
			 purposes of this rule, a person who engages in substance abuse, either drug or
			 alcohol, is considered physically disabled.
(b) "Sheltered workshop" means a facility, or
			 portion of a facility, operated by a nonprofit organization, association, or
			 corporation where business activities are carried on and whose primary purpose
			 is:
(i) To provide gainful employment or
			 rehabilitative services to persons with disabilities as an interim step in the
			 rehabilitation process to individuals who cannot be readily absorbed into the
			 competitive labor market or during such time as employment opportunities for
			 them in the competitive labor market do not exist; or
(ii) To provide evaluation and work
			 adjustment services to persons with disabilities.
(c) "Property" means real or personal
			 property owned and used by a nonprofit organization, association, or
			 corporation in operating a sheltered workshop for persons with
			 disabilities.
(d) "Commercial"
			 refers to an activity or enterprise that has profit making as its primary
			 purpose.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-340 - Multipurpose senior citizen centers

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the real and personal property
			 tax exemption available under RCW 84.36.-670 to persons who operate a
			 multipurpose senior citizen center.
(2)
Definitions.
For the
			 purposes of this rule, the following definitions apply:
(a) "Assessment year" means the calendar year
			 preceding the tax year in which real and personal property is listed and valued
			 by the assessor.
(b) "Farmers
			 market" means a regular assembly of vendors at a location for the main purpose
			 of promoting the sale of agricultural products grown, raised, or produced in
			 this state directly to the consumer.
(c) "Multipurpose senior citizen center"
			 means a community facility that provides a broad spectrum of services to senior
			 citizens, whether provided directly by the nonprofit senior citizen
			 organization that owns the facility or by another person. These services may
			 include health, social, nutritional, and educational services and recreational
			 activities.
(d) "Senior citizen"
			 means a person age sixty or older.
(e) "Senior citizen organization" means a
			 private organization that:
(i) Has a mission,
			 in whole or in part, to support senior citizens;
(ii) Is exempt from federal income tax under
			 section 501(c)(3) of the Internal Revenue Code; and
(iii) Operates a multipurpose senior citizen
			 center.
(f) "Tax year"
			 means the year in which property taxes are due.
(g) "Thrift store" means a retail
			 establishment that:
(i) Is operated by a
			 senior citizen organization;
(ii)
			 Is located on the same parcel of real property as the senior citizen
			 organization's multipurpose senior citizen center, or on a contiguous parcel of
			 real property; and
(iii) Sells
			 goods including, but not limited to, donated goods, as part of the senior
			 citizen organization's fund-raising efforts for the operation of its
			 multipurpose senior citizen center and for the provision of services and
			 activities for senior citizens. If the thrift store sells nondonated goods, its
			 gross annual sales of nondonated goods cannot exceed ten percent of its total
			 combined gross annual sales of all goods.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-560 - Housing for qualifying households

Current through Register Vol. 24-14, July 15, 2024
(1)
(a)
Introduction.
This rule
			 explains the real and personal property tax exemption that may be claimed by
			 nonprofit entities providing rental housing or lots for mobile homes within a
			 mobile home park, mobile home park cooperative, or manufactured housing
			 cooperative for occupancy by qualifying households in accordance with
			 RCW
			 84.36.560.
(b)
Examples.
This rule includes
			 examples that identify a number of facts and then state a conclusion. These
			 examples should only be used as a general guide. The tax results of other
			 situations must be determined after a review of all the facts and
			 circumstances.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16A - Property tax-Exemptions-Homes for the aging, senior citizens and disabled persons › Section 458-16A-110 - Senior citizen, disabled person, and disabled veteran exemption-Gross income

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the definition of gross income
			 used for federal income tax purposes and provides guidance to assessors on how
			 to calculate and verify gross income. To meet the income requirements for the
			 senior citizen, disabled person, and disabled veteran exemption , the claimant
			 must provide supporting documents verifying combined disposable income as
			 defined in WAC
			 458-16A-100.
			 The gross income for federal income tax purposes of the claimant, the
			 claimant's spouse or domestic partner, and any cotenants represents a part of
			 the claimant's combined disposable income.
Examples.
This rule includes examples that
				identify a set of facts and then state a conclusion. These examples should only
				be used as a general guide.
(a)
			 Federal income tax return. In most cases, the claimant presents copies of
			 federal income tax returns to demonstrate both gross income and adjusted gross
			 income amount(s) for the claimant, the claimant's spouse or domestic partner,
			 and any cotenants. The assessor then determines, and may request verification
			 of, the disposable income for each person based on that person's federal income
			 tax return and the other information supplied by the claimant.
(b) No federal income tax return. If the
			 claimant does not present federal income tax returns, the assessor must
			 determine what constitutes gross income and obtain copies of income documents
			 to determine , and possibly verify, the claimant, the claimant's spouse or
			 domestic partner, and any cotenant's gross income.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16A - Property tax-Exemptions-Homes for the aging, senior citizens and disabled persons › Section 458-16A-115 - Senior citizen, disabled person, and disabled veteran exemption-Adjusted gross income

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides guidance to the assessor on how
			 to determine and verify the adjusted gross income for the claimant, the
			 claimant's spouse or domestic partner, and any cotenants. To meet the income
			 requirements for the senior citizen, disabled person, and disabled veteran
			 exemption program, the claimant must provide supporting documents verifying
			 combined disposable income. The adjusted gross income for federal income tax
			 purposes of the claimant, the claimant's spouse or domestic partner, and any
			 cotenants represents a part of the claimant's combined disposable income.
(a)
Federal income tax return.
In most cases, the claimant presents copies of federal income tax returns to
			 demonstrate adjusted gross income amount(s) for the claimant, the claimant's
			 spouse or domestic partner, and any cotenants. The assessor then determines and
			 may verify, the disposable income for each person based on that person's
			 federal income tax return and other information supplied by the
			 claimant.
(b)
No federal
			 income tax return.
If the claimant does not present federal income tax
			 return(s), the assessor must determine what constitutes the adjusted gross
			 income and the disposable income of the claimant, the claimant's spouse or
			 domestic partner, and any cotenants. The assessor obtains copies of income
			 documents to determine and verify the claimant, the claimant's spouse or
			 domestic partner, and any cotenant's income amounts.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16A - Property tax-Exemptions-Homes for the aging, senior citizens and disabled persons › Section 458-16A-120 - Senior citizen, persons with disabilities, and veterans with disabilities exemption-Determining combined disposable income

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule describes how an assessor determines a
			 claimant's combined disposable income.
Examples.
This rule includes examples that
				identify a set of facts and then state a conclusion. These examples should only
				be used as a general guide.
(2)
Begin by calculating disposable
			 income.
The assessor must determine the disposable income of the
			 claimant, the claimant's spouse or domestic partner, and all cotenants. The
			 assessor begins by obtaining a copy of the claimant's, the claimant's spouse's
			 or domestic partner's, and any cotenant's federal income tax return. If the
			 federal income tax returns are not provided, the assessor must calculate
			 disposable income from copies of other income documents (e.g., W-2, 1099-R,
			 1099-INT, etc.). If the federal income tax returns are provided, adjusted gross
			 income is found on the front pages of Form 1040. Even if a federal income tax
			 return is provided, an assessor may request copies of supporting documents to
			 verify the amount of the claimant's combined disposable income.
(a)
Absent spouse or domestic
			 partner.
When a spouse or domestic partner has been absent for over a
			 year and the claimant has no knowledge of their spouse's or domestic partner's
			 location or whether the spouse or domestic partner has income, and the claimant
			 has not received anything of value from the spouse or domestic partner or
			 anyone acting on behalf of the spouse or domestic partner, the disposable
			 income of the spouse or domestic partner is deemed to be zero for purposes of
			 this exemption. The claimant must submit with the application a dated statement
			 signed under the penalty of perjury. This statement must state that more than
			 one year prior to filing the exemption application:
(i) The claimant's spouse or domestic partner
			 was absent;
(ii) The claimant has
			 not and does not know the location of their spouse or domestic
			 partner;
(iii) The claimant has not
			 had any communication with their spouse or domestic partner; and
(iv) The claimant has not received anything
			 of value from their spouse or domestic partner or anyone acting on behalf of
			 their spouse or domestic partner.
The statement must also agree to provide this income
				information if the claimant is able to obtain it anytime within the next six
				years.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16A - Property tax-Exemptions-Homes for the aging, senior citizens and disabled persons › Section 458-16A-130 - Senior citizen, persons with disabilities, and veterans with disabilities exemption-Qualifications for exemption

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 provides the qualifications a claimant must meet for the exemption on a
			 principal residence as described in
			 RCW
			 84.36.381. To qualify for the exemption, the
			 claimant must:
(a) Meet the age or disability
			 requirements as described in subsection (2) of this rule;
(b) Have a combined disposable income below
			 the prescribed amounts in subsection (3) of this rule; and
(c) Own the property and occupy it as their
			 principal residence for more than six months each calendar year as described in
			 subsection (4) of this rule.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16A - Property tax-Exemptions-Homes for the aging, senior citizens and disabled persons › Section 458-16A-140 - Senior citizen, disabled person, and disabled veteran exemption-Exemption described-Exemption granted- Exemption denied-Freezing property values

Current through Register Vol. 24-14, July 15, 2024
(1)
(a)
Introduction.
This rule
			 explains how county assessors process a claimant's application form for the
			 senior citizen, disabled person, or disabled veteran property tax exemption.
			 The rule describes the exemption and what happens when the exemption is granted
			 or denied by the assessor.
(b)
Definitions.
The definitions in WAC
			 458-16A-100
			 apply to this rule.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16A - Property tax-Exemptions-Homes for the aging, senior citizens and disabled persons › Section 458-16A-150 - Senior citizen, disabled person, and disabled veteran exemption-Requirements for keeping the exemption

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains how and when a senior citizen,
			 disabled person, or disabled veteran must file additional documents with the
			 county assessor to maintain their senior citizen, disabled person, or disabled
			 veteran property tax exemption. The rule also explains what happens when the
			 claimant or the property no longer qualifies for the full exemption.
Examples.
This rule includes examples that
				identify a set of facts and then state a conclusion. These examples should only
				be used as a general guide.
(2)
Continuing the exemption.
The claimant must keep the assessor up to date on their continued qualification
			 for the senior citizen, disabled person, or disabled veteran property tax
			 exemption. The claimant keeps the assessor up to date in the following three
			 ways:
(a) First, the claimant submits a change
			 in status form when any change affects their exemption. In some circumstances,
			 the change in status form may be submitted by an executor, a surviving spouse,
			 a surviving domestic partner, or a purchaser to notify the county of a change
			 in status affecting the exemption;
(b) Second, the claimant submits a renewal
			 application for the exemption either on the assessor's request following an
			 amendment of the income requirement, or at least once every six years;
			 and
(c) Third, the claimant applies
			 to transfer the exemption when moving to a new principal residence.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-17 - Assessment and taxation of ships and vessels › Section 458-17-101 - Assessment and taxation of ships and vessels

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the application of the state property tax to ships and vessels. Ships
			 and vessels that are not subject to the excise tax imposed by
			 chapter
			 82.49 RCW are either
			 subject to the state property tax or are exempt from both the property tax and
			 the excise tax. This rule covers only those ships and vessels subject to the
			 property tax. See chapter 308-93 WAC for information regarding ships and
			 vessels subject to the excise tax, which is administered by the department of
			 licensing. This rule also discusses the annual derelict vessel removal fee that
			 is imposed upon all persons required by
			 RCW
			 84.40.065 to list any ship or vessel with the
			 department of revenue for state property tax purposes (see
			 RCW
			 79.100.180 ).
(2)
Which ships and vessels are subject
			 to property taxation?
A ship or vessel is subject to the state property
			 tax if the ship or vessel is:
(a)Used
			 exclusively for commercial fishing purposes; or
(b) Primarily engaged in commerce and has or
			 is required to have a valid marine document as a vessel of the United States.
			 (See RCW
			 84.36.080 ).
Accordingly, such a ship or vessel is subject to assessment by
				the department of revenue for that portion of the property tax levied by the
				state for state purposes.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-010 - Deferral of special assessments and/or property taxes-Definitions

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides definitions of the terms used to
			 administer the deferral program in chapter 84.38 RCW and this section through
			 WAC 458-18-100 for special
			 assessments and/or property taxes on residential housing.
(2)
"Boarding house"
means a
			 residence in which lodging and meals are provided. Each resident of a boarding
			 house is charged a lump sum to cover the costs of lodging and meals with no
			 separate accounting for the fair selling price of the meals.
(3)
"Claimant"
means a person
			 who either elects under chapter 84.38 RCW or is required under
			 RCW
			 84.64.050, to defer payment of special
			 assessments and/or real property taxes accrued on their residence by filing a
			 declaration to defer as allowed under chapter 84.38 RCW. Only one individual
			 per household may file a declaration to defer.
(4)
"Cooperative housing"
means
			 any existing structure, including surrounding land and improvements, which
			 contains one or more dwelling units and is owned by:
(a) An association with resident shareholders
			 who are granted renewable leasehold interests in dwelling units in the
			 building. Unlike owners of a condominium, the resident shareholders who hold a
			 renewable leasehold interest do not own their dwelling units; or
(b) An association organized under the
			 Cooperative Association Act (chapter 23.86 RCW).