reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-020 - Deferral of special assessments and/or property taxes-Qualifications for deferral

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule describes the qualifications a person
			 (claimant) must meet to qualify for a deferral of special assessments and/or
			 real property taxes on residential housing.
(2)
Qualifications for deferral.
A claimant may defer payment of special assessments and/or real property taxes
			 on up to eighty percent of the amount of their equity value in their residence
			 if the following conditions are met:
(a)
			 Ownership. The claimant must have owned, at the time of filing, the residence
			 on which the special assessment and/or real property taxes have been imposed.
			 For purposes of this rule, a residence owned by a marital community, a state
			 registered domestic partnership, or cotenants will be deemed to be owned by
			 each spouse, each domestic partner, and each cotenant. A claimant who has only
			 a share ownership in cooperative housing, a life estate, a lease for life, or a
			 revocable trust does not satisfy the ownership requirement.
(b) Fire and casualty insurance. If the
			 amount deferred will exceed one hundred percent of the claimant's equity value
			 in the land or lot only, the claimant must have and keep in force fire and
			 casualty insurance in sufficient amount to protect the interest of the state of
			 Washington and designate the state as a loss payee on the policy. The deferred
			 amount may not exceed the amount of the insured value of the improvement plus
			 the land value.
(c) Installment
			 method. For special assessment deferrals, the claimant must have opted for
			 payment of the special assessments on the installment method if that method was
			 available.
(d) Income. The claimant
			 must have a combined disposable income, as defined in
			 RCW
			 84.36.383, equal to or less than the income
			 threshold defined in
			 RCW
			 84.38.020.
(e) Age. The claimant must be sixty years of
			 age or older on December 31st of the year in which the deferral claim is filed,
			 or must have been at the time of filing, retired from regular gainful
			 employment by reason of disability as defined in
			 RCW
			 84.36.383. However, any surviving spouse,
			 surviving domestic partner, heir, or devisee of a person who was receiving a
			 deferral at the time of the person's death qualifies if the surviving spouse,
			 surviving domestic partner, heir, or devisee is fifty-seven years of age or
			 older and meets the requirements of the deferral.
(f) Other requirements. The claimant must
			 meet all requirements for an exemption for a residence under
			 RCW
			 84.36.381, other than the age and income
			 requirements, and to the extent eligible, must have first applied for the
			 exemptions under
			 RCW
			 84.36.381 through
			 84.36.389 prior to filing a
			 declaration to defer.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-030 - Deferral of special assessments and/or property taxes - Declarations to defer - Filing - Forms

Current through Register Vol. 24-14, July 15, 2024
(1) Declarations to
			 defer special assessments and/or real property taxes for any year shall be
			 filed no later than thirty days before the tax or assessment is due, or thirty
			 days after receiving notice under RCW 84.64.030 or
			 84.64.050 whichever is later. For
			 good cause shown the department may waive this requirement. All declarations to
			 defer shall be made and signed by the claimant. If the claimant is unable to
			 make his or her own declaration, it may be made and signed by a duly authorized
			 agent or by a guardian or other person charged with care of the person or
			 property of such claimant.
(2) The
			 declaration to defer shall be made solely upon forms prescribed by the
			 department of revenue and supplied by the county assessor. Such forms shall
			 contain the following:
(a) Name and address of
			 the claimant.
(b) If the property
			 described upon the assessment rolls by the assessor contains more than one
			 acre, the claimant must supply a complete and accurate legal description that
			 encompasses the residence and that does not contain more than one acre, except
			 that a residence may include any additional property up to a total of five
			 acres that comprises the residential parcel if this larger parcel size is
			 required under land use regulations as provided by
			 RCW
			 84.36.383.
(c) An affirmation that the claimant meets
			 the conditions of WAC
			 458-18-020 including, but not
			 limited to the name, address, policy number, and amount of fire and casualty
			 insurance carried on the residence.
(d) A list of all members of the claimant's
			 household.
(e) The claimant's
			 equity in his residence including all liens, obligations and encumbrances
			 against the property.
(f)
			 Information concerning any special assessments to be deferred.
(g) The names of other parties with an
			 interest in the residence to which the deferral applies.
(h) Signatures of other parties in interest
			 designating the claimant.
(i)
			 Signature of any mortgagee, contract purchase holder and/or beneficiary under a
			 deed of trust.
(j) An affirmation
			 that the claimant is aware of the lien of the deferred special assessments
			 and/or real property taxes and when the lien becomes payable.
(k) A numbering system approved by the
			 department.
(l) Any other pertinent
			 information the department deems relevant.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-040 - Deferral of special assessments and/or property taxes - Lien of state - Mortgage - Purchase contract - Deed of trust

Current through Register Vol. 24-14, July 15, 2024
(1)
			 Whenever any special assessments and/or real property taxes are deferred under
			 the provisions of this chapter, the amount deferred, including interest, shall
			 become a lien in favor of the state upon this property and shall have priority
			 as provided in chapters 35.50 and 84.60 RCW except as provided in subsection
			 (3) herein.
(2) If any residence is
			 under mortgage, deed of trust or purchase contract whereby the explicit wording
			 or terms of the mortgage, deed of trust or purchase contract requires the
			 accumulation of reserves out of which the holder of the mortgage, deed of
			 trust, or purchase contract is required to pay real property taxes, said holder
			 or his authorized agent shall cosign the declaration to defer either before a
			 notary public or the county assessor or his deputy in the county in which the
			 real property is located.
(3) The
			 interest of any party required to cosign a declaration to defer under
			 subsection (2) of this section shall have priority to the lien established in
			 subsection (1) of this section.
Order PT 76-1, § 458-18-040, filed
				  4/7/76.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-050 - Deferral of special assessments and/or property taxes - Declarations to renew deferral - Filing - Forms

Current through Register Vol. 24-14, July 15, 2024
(1)
			 Declarations to defer assessments and/or real property taxes for all years
			 following the first year shall be made by filing a "declaration to renew
			 deferral" with the county assessor no later than thirty days before the tax or
			 assessment is due. For good cause shown the department may waive this
			 requirement. If the claimant is unable to make his or her renewal declaration,
			 it may be made and signed by a duly authorized agent or by a guardian or other
			 person charged with care of the person or property of such claimant.
(2) Such "declaration to renew deferral" will
			 be made solely upon forms prescribed by the department and supplied by the
			 county assessor. The "declaration to renew deferral" form shall include, but
			 not be limited to, those requirements contained in WAC
			 458-18-030(2)(a), (b), (d), (e), (i), (j), and
			 (k).
Statutory Authority:
				  RCW
				  84.38.180. 84-21-010 (Order PT 84-4), §
				  458-18-050, filed 10/5/84; 81-05-020 (Order PT 81-8), § 458-18-050, filed
				  2/11/81; Order PT 76-1, § 458-18-050, filed
				  4/7/76.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-060 - Deferral of special assessments and/or property taxes - Limitations of deferral - Interest

Current through Register Vol. 24-14, July 15, 2024
No deferral shall be granted if the liens created by the
				deferrals of special assessments and/or real property taxes equal or exceed
				eighty percent of the claimant's equity value in said property. Equity value
				will be determined as of January 1 in the year the taxes are to be
				deferred.
The liens shall include:
(1) The total amount of special assessments
			 and/or real property taxes deferred, plus
(2) Interest on the amount deferred. For
			 deferrals granted before June 7, 2006, the interest accrues at the rate of
			 eight percent per year, from the time it could have been paid before
			 delinquency until the lien is paid. For deferrals granted after June 7, 2006,
			 involving special assessments or taxes due prior to January 1, 2007, the
			 interest accrues at the rate of eight percent per year, from the time it could
			 have been paid before delinquency until the lien is paid. For deferrals granted
			 after June 7, 2006, involving special assessments or taxes to be collected in
			 2007 and thereafter, the interest accrues at the rate of five percent per year,
			 from the time it could have been paid before delinquency until the lien is
			 paid. When a declaration is filed as a result of the requirement under
			 RCW
			 84.64.050 related to a treasurer's
			 foreclosure action, the interest accrues from the date the declaration is filed
			 and continues until the obligation is paid, at the appropriate rate as set
			 forth above.
Statutory Authority:
				  RCW
				  84.38.180. 07-13-023, § 458-18-060,
				  filed 6/11/07, effective 7/12/07; 88-13-042 (Order PT 88-9), § 458-18-060,
				  filed 6/9/88; 84-21-010 (Order PT 84-4), § 458-18-060, filed 10/5/84;
				  81-21-008 (Order 81-12), § 458-18-060, filed 10/8/81; Order PT 76-1,
				  § 458-18-060, filed 4/7/76.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-070 - Deferral of special assessments and/or property taxes - Duties of the county assessor

Current through Register Vol. 24-14, July 15, 2024
The county assessor shall:
(1) Determine each year if each claimant
			 filing a "declaration to defer" and/or a "declaration to renew deferral" shall
			 be granted a deferral. If the assessor determines the claimant is not eligible,
			 he shall notify the claimant as soon as possible;
(2) In January of each year mail renewal
			 declarations to each claimant who had received a deferral the previous
			 year;
(3) Immediately transmit one
			 copy of each approved declaration to the department;
(4) Transmit one copy of each approved
			 declaration to the local improvement district which imposed the assessment that
			 is to be deferred. Such district shall verify the figures concerning said
			 assessment supplied by the claimant and notify the assessor of the correct
			 figures if those supplied are inaccurate;
(5) Compute the dollar tax rates under the
			 provisions of
			 chapter
			 84.52 RCW as if the
			 deferrals did not exist;
(6) As
			 soon as possible notify the department of the amount of special assessments
			 and/or real property taxes deferred for each claimant for that year. Such
			 notice shall contain any corrections brought about by subsection (4) of this
			 section;
(7) As soon as possible
			 notify the county treasurer and the respective treasurers of the local
			 improvement districts of which claimants and properties have qualified for
			 deferral and the amount that will be paid by the state treasurer on behalf of
			 the claimant;
(8) Notify the county
			 treasurer and the department immediately upon occurrence of any condition set
			 forth in WAC 458-12-100(1) [458-18-100(1)].
Statutory Authority:
				  RCW
				  84.38.180. 84-21-010 (Order PT 84-4), §
				  458-18-070, filed 10/5/84; Order PT 76-1, § 458-18-070, filed
				  4/7/76.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-080 - Deferral of special assessments and/or property taxes - Duties of the department of revenue - State treasurer

Current through Register Vol. 24-14, July 15, 2024
The department will:
(1) Notify the county assessor as soon as
			 possible of any declaration to defer, where any factor appears to disqualify
			 the claimant;
(2) Certify to the
			 state treasurer the amount due the respective treasurers for any special
			 assessments and/or real property taxes deferred for that year;
(3) File a notice of the deferral with the
			 county recorder or auditor;
(4)
			 Notify the department of licensing to show the state's lien on the certificate
			 of title of a mobile home.
The department may audit any "declaration to defer" and/or
				"declaration to renew deferral" it deems necessary.
The state treasurer will pay, before delinquency, to the county
				treasurers and the treasurers of the respective local improvement districts the
				amounts certified by the department of revenue. The amount paid must be
				distributed to the districts which levied the taxes.
Statutory Authority:
				  RCW
				  84.38.180. 13-08-031, § 458-18-080,
				  filed 3/27/13, effective 4/27/13; 84-21-010 (Order PT 84-4), § 458-18-080,
				  filed 10/5/84; 81-05-020 (Order PT 81-8), § 458-18-080, filed 2/11/81;
				  Order PT 76-1, § 458-18-080, filed
				  4/7/76.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-090 - Deferral of special assessments and/or property taxes - Appeals

Current through Register Vol. 24-14, July 15, 2024
Any claimant whose "declaration to defer" or "declaration to
				renew deferral" is denied by the county assessor may appeal to the county board
				of equalization under the provisions of chapter 458-14 WAC. The decision of the
				county board of equalization shall be final for that year and no further appeal
				shall be allowed.
In any case where the claimant is notified of a denial
				subsequent to July 15 due to WAC
				458-18-080(2),
				the department may reconvene the board of equalization if requested to do so by
				the assessor or claimant.
Order PT 76-1, § 458-18-090, filed
				  4/7/76.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-100 - Deferral of special assessments and/or property taxes-When payable-Collection- Partial payment

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the circumstances under which
			 amounts deferred under chapter 84.38 RCW become payable.
(2)
Deferral.
Special
			 assessments and/or real property taxes deferred become payable together with
			 interest upon the following:
(a) Conveyance of
			 the property that has a deferred special assessment and/or real property tax
			 lien against it.
(b) Death of the
			 claimant except when the surviving spouse , surviving domestic partner, heir,
			 or devisee is qualified and elects to incur the lien and continue the deferment
			 by:
(i) Filing an original "declaration to
			 defer" ; and
(ii) Continuing to
			 meet the qualifications of WAC
			 458-18-010
			 through 458-18-100.
If a surviving spouse , surviving domestic partner, heir, or
				devisee elect to continue the deferment, they become the claimant and will be
				fully subject to the conditions of WAC
				458-18-010
				through 458-18-100.
(c) Condemnation of the property with a
			 deferred special assessment and/or real property tax lien against it by a
			 public or private body exercising the power of eminent domain, provided:
(i) If the assessed value of the property not
			 condemned exceeds the amount of the liens, including interest, the claimant may
			 elect to have the liens set over to the property retained; and
(ii) The amount of the lien allowed to be set
			 over may not exceed eighty percent of the claimant's equity in the retained
			 property.
(d) Claimant
			 ceasing to reside permanently in the residence on which the deferral was
			 granted. If the cessation occurs between filing the declaration and December
			 15th of that year, the deferral will not be allowed. This disallowance does not
			 apply if the claimant dies, leaving a spouse, domestic partner, heir, or
			 devisee surviving, who is eligible for this deferral.
(e) Failure of the claimant to have or keep
			 in force fire and casualty insurance in sufficient amount to protect the
			 interest of the state of Washington, or failure to keep the state listed as a
			 loss payee on the policy. Subsection (2)(b) of this rule takes precedence over
			 subsection (2)(d) of this rule.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-210 - Refunds - Procedure - Interest

Current through Register Vol. 24-14, July 15, 2024
(1)
			 Refunds provided for by chapter 84.69 RCW are made by the following method: The
			 taxpayer must file a claim for refund with the county. This claim must:
(a) Be verified by the person who paid the
			 tax, his guardian, executor or administrator; and
(b) Be filed within three years after the due
			 date of the payment sought to be refunded; and
(c) State the statutory ground upon which the
			 refund is claimed.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-500 - Deposit of moneys, assessments or taxes - Purpose

Current through Register Vol. 24-14, July 15, 2024
RCW 35.21.650 and
				36.32.120 provide that any
				taxpayer may deposit with the treasurer or other legal depository any moneys,
				assessments or taxes that may become due or be levied in the future.
WAC
				458-18-500 through
				458-18-550 are to establish
				guidelines to be used in all cases wherein a taxpayer desires to deposit any
				moneys, assessments or taxes levied or to be levied under
				Title
				84 RCW.
These rules are adopted by the department of revenue pursuant
				to its general supervisory powers and control over the administration of the
				assessment and tax laws of the state (RCW
				84.08.010(1) ) and
				rule-making authority (RCW 84.08.070
				).
Statutory Authority:
				  RCW
				  84.08.010 and
				  84.08.070. 81-22-037 (Order PT
				  81-16), § 458-18-500, filed
				  10/30/81.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-510 - Definitions

Current through Register Vol. 24-14, July 15, 2024
For the purposes of WAC
				458-18-500 through
				458-18-550,
(1) "County legislative authority" shall mean
			 the county commissioners, or in the case of a home rule charter county, the
			 governmental authority empowered to so act.
(2) "City treasurer" shall mean the duly
			 appointed or elected treasurer of any city or town.
(3) "Taxpayer" shall mean any individual,
			 corporation, association, partnership, trust, or estate whose property has been
			 or will be assessed for property tax purposes according to
			 Title
			 84 RCW.
(4) "Agreement" shall mean a written document
			 wherein the taxpayer and county legislative authority, city treasurer, or
			 governing officers of any district have agreed to certain conditions concerning
			 the deposit. The agreement shall be made in accordance with WAC
			 458-18-520.
(5) "District" shall mean any county, city,
			 town, port district, school district, road district, water district, fire
			 district, or other municipal corporation, now or hereafter existing, having the
			 power or authorized by law to levy or have levied for it, burdens on property
			 for the purposes of obtaining revenue for public purposes, but shall not
			 include the state.
Statutory Authority:
				  RCW
				  84.08.010 and
				  84.08.070. 81-22-037 (Order PT
				  81-16), § 458-18-510, filed
				  10/30/81.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-520 - Agreement

Current through Register Vol. 24-14, July 15, 2024
The agreement shall be binding on all parties thereto:
				Provided, That the agreement may be amended from time to time if such is agreed
				to by all parties in writing. The agreement shall contain:
(1) The name and address of the
			 taxpayer;
(2) The name of the
			 district or districts which (is) (are) a party to the agreement;
(3) The total amount and the date of the
			 deposit or deposits;
(4) The funds
			 and the amount of the deposit which is to be applied to each fund;
(5) A schedule for repayment or credit
			 against the future assessment or taxes which shall show:
(a) The year or date that each credit will be
			 allowed, and
(b) The amount of the
			 credit. The credit may be in specific amounts or by percentage, whichever the
			 parties deem most beneficial.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-530 - Prohibition of deposit

Current through Register Vol. 24-14, July 15, 2024
No taxpayer shall, nor shall any city treasurer or county
				legislative authority allow, deposit of any moneys, assessments, or taxes as a
				credit against any future assessments or taxes except as provided for in the
				agreement made in accordance with WAC
				458-18-500 through
				458-18-550.
Statutory Authority:
				  RCW
				  84.08.010 and
				  84.08.070. 81-22-037 (Order PT
				  81-16), § 458-18-530, filed
				  10/30/81.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-540 - General provisions

Current through Register Vol. 24-14, July 15, 2024
The following shall apply to all deposits and
				agreements:
(1) There shall be no
			 limit on the number of years in advance of the due date that assessments and
			 taxes may be deposited for;
(2) The
			 district shall establish an accounting system which will enable any party, at
			 any time, to accurately determine the amount of deposits and future credit, to
			 any and all funds, which system shall be subject to approval by the state
			 auditor;
(3) No interest shall be
			 charged between the parties to the agreement on any deposits which have been
			 made or agreed to be made except as provided for in subsection 6 of this
			 section;
(4) Any deposit which is
			 to be applied to any funds of districts other than county funds, shall be
			 agreed to by the governing officers of said district which shall be a party to
			 the agreement;
(5) Any moneys
			 deposited shall not have any effect whatsoever on the levy of any taxes on any
			 property in accordance with the provisions of
			 chapters
			 84.52 and 84.55
			 RCW;
(6) The agreement may provide
			 for penalties when the taxpayer has agreed to make deposits which subsequently
			 are not made or not timely made; and
(7) Any taxes paid in the year they are due
			 shall not be considered deposits.
Statutory Authority:
				  RCW
				  84.08.010 and
				  84.08.070. 81-22-037 (Order PT
				  81-16), § 458-18-540, filed
				  10/30/81.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-550 - Expenditure of funds

Current through Register Vol. 24-14, July 15, 2024
The funds to which the deposits are applied may be expended in
				any manner or for any purpose for which the funds could be applied as if they
				were received in the manner and at the time that assessments and taxes are
				normally paid.
Any district which has received or anticipates to receive
				deposits to be applied to their funds may, in the budget process, show those
				deposits as revenue or anticipated revenue, and budget for the expenditure of
				those moneys in the year they are to be expended.
Statutory Authority:
				  RCW
				  84.08.010 and
				  84.08.070. 81-22-037 (Order PT
				  81-16), § 458-18-550, filed
				  10/30/81.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-010 - Deferral of special assessments and/or property taxes - Definitions

Current through Register Vol. 24-14, July 15, 2024
Introduction.
This section is intended to provide
				definitions of the terms most frequently used to administer the deferral
				program for special assessments and/or property taxes on residential housing
				created by chapter 84.37 RCW. Unless a different meaning is plainly required by
				the context, the words and phrases used in this chapter have the following
				meanings:
(1) "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.
(2) "Claimant" means a person who elects
			 under chapter 84.37 RCW to defer payment of special assessments and/or real
			 property taxes accrued on his or her residence by filing a declaration to defer
			 as allowed under chapter 84.37 RCW. If more than one individual in a household
			 wishes to defer special assessments and/or taxes, only one may file a
			 declaration to defer; in other words, only one claimant per household is
			 allowed.
(3) "Cooperative housing"
			 means any existing structure, including surrounding land and improvements, that
			 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).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-020 - Deferral of special assessments and/or property taxes - Qualifications for deferral

Current through Register Vol. 24-14, July 15, 2024
A person may defer payment of the second installment portion of
				special assessments and/or real property taxes included on the annual property
				tax statement and due on October 31 in any year in which the following
				conditions are met:
(1) The special
			 assessments and/or real property taxes must be imposed upon a residence that
			 was occupied by the claimant as a principal place of residence as of January 1
			 of the year in which the special assessments and/or real property taxes are
			 due. Confinement of the person to a hospital, nursing home, assisted living
			 facility, or adult family home does not disqualify the claim for deferral if:
(a) The residence is temporarily
			 unoccupied;
(b) The residence is
			 occupied by a spouse or a domestic partner and/or a person financially
			 dependent on the claimant for support;
(c) The residence is rented for the purpose
			 of paying nursing home, hospital, assisted living facility, or adult family
			 home costs; or
(d) The residence is
			 occupied by a caretaker who is not paid for watching the house.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-030 - Deferral of special assessments and/or property taxes - Declarations to defer - Filing - Forms

Current through Register Vol. 24-14, July 15, 2024
(1) Declarations
			 to defer special assessments and/or real property taxes for any year are due no
			 later than the first day of September of the year in which the tax or
			 assessment is due. For good cause shown, the department may waive this
			 requirement with respect to the filing deadline. All declarations to defer must
			 be made and signed by the claimant. If the claimant is unable to make his or
			 her own declaration, it may be made and signed by a duly authorized agent or by
			 a guardian or other person charged with care of the person or property of such
			 claimant.
(2) The declaration to
			 defer must be made solely upon forms prescribed by the department of revenue
			 and supplied by the county assessor. Such forms will contain the following:
(a) Name and address of the
			 claimant.
(b) A complete and
			 accurate legal description that encompasses the residence and the residential
			 parcel of land eligible for deferral and/or to be included in the
			 lien.
(c) An affirmation that the
			 claimant meets the conditions of WAC
			 458-18A-020 including, but not
			 limited to, the name, address, policy number, and amount of fire and casualty
			 insurance carried on the residence.
(d) A list of all members of the claimant's
			 household.
(e) The claimant's
			 equity in the residence including all liens, obligations, and encumbrances
			 against the property.
(f) The
			 names, signatures, and percentage of interest of other parties with an interest
			 in the residence to which the deferral applies.
(g) An affirmation that the claimant is aware
			 of the lien of the deferred special assessments and/or real property taxes and
			 when the lien becomes payable.
(h)
			 A numbering system approved by the department.
(i) Any other pertinent information the
			 department deems relevant.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-040 - Deferral of special assessments and/or property taxes - Lien of state - Mortgage - Purchase contract - Deed of trust

Current through Register Vol. 24-14, July 15, 2024
(1) Whenever any special assessments and/or
			 real property taxes are deferred under the provisions of this chapter, the
			 amount deferred, including interest, becomes a lien in favor of the state upon
			 this property and has priority as provided in chapters 35.50 and 84.60 RCW
			 except as provided in subsection (2) of this section.
(2) The interest of the holder of a mortgage
			 or purchase contract requiring the accumulation of reserves out of which the
			 holder of the mortgage, deed of trust, or purchase contract is required to pay
			 real property taxes, has priority to the lien established in subsection (1) of
			 this section.
(3) A person's right
			 to defer special assessments and/or property taxes under chapter 84.37 RCW may
			 not be reduced by contract or agreement.
Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070, and chapter 84.37 RCW.
				  09-14-038, § 458-18A-040, filed 6/24/09, effective
				  7/25/09.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-050 - Deferral of special assessments and/or property taxes - Declarations to renew deferral - Filing - Forms

Current through Register Vol. 24-14, July 15, 2024
(1)
			 Declarations to defer assessments and/or real property taxes for all years
			 following the first year must be made by filing a "declaration to renew
			 deferral" with the county assessor no later than the first day of September of
			 the year in which the tax or assessment is due. For good cause shown, the
			 department may waive this requirement with respect to the filing deadline. If
			 the claimant is unable to make his or her renewal declaration, it may be made
			 and signed by a duly authorized agent or by a guardian or other person charged
			 with care of the person or property of such claimant.
(2) Such "declaration to renew deferral" will
			 be made solely upon forms prescribed by the department and supplied by the
			 county assessor. The "declaration to renew deferral" form must include, but not
			 be limited to, those requirements contained in WAC
			 458-18A-030(2)(a), (c), (d), (e), (f), (g), (h),
			 and (i).
Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070, and chapter 84.37 RCW.
				  09-14-038, § 458-18A-050, filed 6/24/09, effective
				  7/25/09.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-060 - Deferral of special assessments and/or property taxes - Limitations of deferral - Interest

Current through Register Vol. 24-14, July 15, 2024
No deferral will be granted if the liens created by the
				deferrals of special assessments and/or real property taxes equal or exceed
				forty percent of the claimant's equity value in said property. Equity value
				will be determined as of January 1 in the year the taxes are to be
				deferred.
The liens include:
(1)
			 The total amount of special assessments and/or real property taxes deferred;
			 plus
(2) Interest on the amount
			 deferred. The rate of interest is an average of the federal short-term rate as
			 defined in 26 U.S.C. Sec. 1274(d) plus two percentage points. The rate set for
			 each new year is computed by taking an arithmetical average to the nearest
			 percentage point of the federal short-term rate, compounded annually. That
			 average is calculated using the rates from four months: January, April, and
			 July of the calendar year immediately preceding the new year, and October of
			 the previous preceding year. The interest is calculated from the time it could
			 have been paid before delinquency until such obligation is paid. In the case of
			 a mobile home, the department of licensing will show the state's lien on the
			 certificate of title for the mobile home. In the case of all other property,
			 the department of revenue will file a notice of the deferral with the county
			 recorder or auditor.
Statutory Authority:
				  RCW
				  84.37.090 and
				  84.38.180. 13-08-030, §
				  458-18A-060, filed 3/27/13, effective 4/27/13. Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070, and chapter 84.37 RCW.
				  09-14-038, § 458-18A-060, filed 6/24/09, effective
				  7/25/09.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-070 - Deferral of special assessments and/or property taxes - Duties of the county assessor

Current through Register Vol. 24-14, July 15, 2024
The county assessor will:
(1) In January of each year mail renewal
			 declarations to each claimant who had received a deferral the previous
			 year;
(2) Determine each year if
			 each claimant filing a "declaration to defer" and/or a "declaration to renew
			 deferral" will be granted a deferral. If the assessor determines the claimant
			 is not eligible, the assessor must notify the claimant in writing as soon as
			 possible, setting forth the reason for denial and instructions for appealing
			 the decision;
(3) Notify the county
			 treasurer of which claimants and properties have qualified for deferral and
			 request a tax statement for the second installment special assessments and/or
			 property taxes due in October;
(4)
			 Immediately transmit one copy of each approved declaration to the
			 department;
(5) Notify the county
			 treasurer and the department immediately upon occurrence of any condition set
			 forth in WAC
			 458-18A-100(1).
Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070, and chapter 84.37 RCW.
				  09-14-038, § 458-18A-070, filed 6/24/09, effective
				  7/25/09.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-080 - Deferral of special assessments and/or property taxes - Duties of the department of revenue - State treasurer

Current through Register Vol. 24-14, July 15, 2024
The department will:
(1) Notify the county assessor as soon as
			 possible of any declaration to defer, where any factor appears to disqualify
			 the claimant.
(2) Certify to the
			 state treasurer the amount due the respective treasurers for any special
			 assessments and/or real property taxes deferred for that year.
(3) File a notice of the deferral with the
			 county recorder or auditor.
(4)
			 Notify the department of licensing to show the state's lien on the certificate
			 of title of a mobile home.
(5) The
			 department may audit any "declaration to defer" and/or "declaration to renew
			 deferral" it deems necessary.
(6)
			 The state treasurer will pay, before delinquency, to the county treasurers the
			 amounts certified by the department of revenue. The amount paid must be
			 distributed to the districts which levied the taxes.
Statutory Authority:
				  RCW
				  84.37.090 and
				  84.38.180. 13-08-030, §
				  458-18A-080, filed 3/27/13, effective 4/27/13. Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070, and chapter 84.37 RCW.
				  09-14-038, § 458-18A-080, filed 6/24/09, effective
				  7/25/09.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-090 - Deferral of special assessments and/or property taxes - Appeals

Current through Register Vol. 24-14, July 15, 2024
Any claimant whose "declaration to defer" or "declaration to
				renew deferral" is denied by the county assessor, may appeal to the county
				board of equalization under the provisions of
				RCW
				84.40.038. The decision of the county board
				of equalization will be final for that year and no further appeal will be
				allowed.
Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070, and chapter 84.37 RCW.
				  09-14-038, § 458-18A-090, filed 6/24/09, effective
				  7/25/09.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18A - Limited income deferral program › Section 458-18A-100 - Deferral of special assessments and/or property taxes - When payable - Collection - Partial payment

Current through Register Vol. 24-14, July 15, 2024
(1) Any
			 special assessments and/or real property taxes deferred will become payable
			 together with interest:
(a) Upon the
			 conveyance of property which has a deferred special assessment and/or real
			 property tax lien upon it.
(b) Upon
			 the death of the claimant except when the surviving spouse or surviving
			 domestic partner is qualified and elects to incur the lien and continue the
			 deferment by (i) filing an original "declaration to defer" within ninety days
			 of the claimant's death and (ii) continuing to meet the qualifications of WAC
			 458-18A-010 through
			 458-18A-100.
When a surviving spouse or surviving domestic partner elects to
				continue the deferment, the spouse or domestic partner then becomes the
				claimant and is fully subject to the conditions of WAC
				458-18A-010 through
				458-18A-100.
(c) Upon condemnation of property with a
			 deferred special assessment and/or real property tax lien upon it by a public
			 or private body exercising the power of eminent domain: Provided, That if the
			 assessed value of the property not condemned exceeds the amount of the liens,
			 including interest, the claimant may elect to have the liens set over to the
			 property retained: Provided further, That the amount of the lien allowed to be
			 set over must not exceed forty percent of the claimant's equity in the retained
			 property.
(d) At such time as the
			 claimant ceases to reside permanently in the residence upon which the deferral
			 has been granted. If the cessation occurs between filing the declaration and
			 the date the taxes are payable, the deferral will not be allowed.
(e) Upon the failure of the claimant to have
			 or keep in force fire and casualty insurance in sufficient amount to protect
			 the interest of the state of Washington or failure to keep the state listed as
			 a loss payee upon said policy. Subsection (1)(b) of this section takes
			 precedence over subsection (1)(d) of this section.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-010 - Levy limit and levy rate calculations

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains two of the basic steps in the levy setting process. First, who
			 determines the levy limit for all taxing districts and second, who calculates
			 the levy rate for the various taxing districts.
(2)
Who determines the levy
			 limit?
The assessor generally determines the levy limit for all taxing
			 districts levying regular property taxes. However, the levy limit for joint
			 taxing districts, intercounty rural library districts, and the state is
			 determined as follows:
(a) Joint taxing
			 districts. The levy limit for joint taxing districts is determined by the
			 assessor of the county in which the greatest amount of assessed value of the
			 joint taxing district is located;
(b) Intercounty rural library districts. The
			 levy limit for intercounty rural library districts is determined by the board
			 of trustees of the intercounty rural library district in consultation with the
			 assessors of the counties served by the district; and
(c) State levy. The levy limit for the state
			 is determined by the department. Additional information regarding the levy
			 limit for the state can be found in WAC
			 458-19-550.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-020 - Levy limit-Method of calculation

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the general method used to calculate the levy limit for regular
			 property tax levies for taxing districts, other than the state, in accordance
			 with
			 RCW
			 84.55.092 and
			 84.55.120.
			 Except for the state levy, the same method is generally used to calculate the
			 amount of regular property taxes that can be levied by a taxing district in any
			 year. This rule also describes what occurs when a taxing district makes a
			 finding of substantial need in accordance with
			 RCW
			 84.55.0101 to use a limit factor in excess of
			 100 percent plus inflation. This rule does not attempt to include all special
			 circumstances, such as the reduction in the levy limit for cities and towns
			 that form a fire protection district under
			 RCW
			 52.02.160, which may affect the applicable
			 limit under chapter 84.55 RCW.
(2)
Increase in tax revenues - Ordinance or resolution required.
The
			 following describes the ordinance or resolution required by taxing districts
			 when requesting increases in tax revenues.
(a)
			 Except by holding a public hearing and adopting an ordinance or resolution, no
			 taxing district, other than the state, may authorize an increase in property
			 tax revenue, other than one resulting from an increase in assessed value of the
			 district attributable to:
(i) New
			 construction;
(ii) Improvements to
			 property;
(iii) Increases in the
			 assessed value of state assessed property;
(iv) Increases in assessed value due to the
			 construction of wind turbine, solar, biomass, and geothermal facilities, if
			 such facilities generate electricity and the property is not included elsewhere
			 under chapter 84.55 RCW for purposes of providing an additional dollar amount.
			 The property may be classified as real or personal property; and
(v) Increases in assessed value of real
			 property within an increment area designated by a local government pursuant to
			 chapter 39.114 RCW, provided the increase is not included elsewhere in the levy
			 limit calculation. This subsection (2)(a)(v) does not apply to:
(A) Levies by the state;
(B) Levies by a port district for purposes of
			 making required payments of principal and interest on general indebtedness;
			 and
(C) Levies by a public utility
			 district for purposes of making required payments of principal and interest on
			 general indebtedness.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-025 - Restoration of regular levy

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains how a taxing district restores a
			 regular property tax levy if it has not levied for the last seven calendar
			 years and it elects to restore a regular property tax levy in accordance with
			 RCW
			 84.55.015.
(2)
Calculation of restored regular
			 levy.
(a) If a taxing district has not
			 levied for the last seven calendar years and it elects to restore a regular
			 property tax levy, then the amount of the first restored levy must result in a
			 tax rate that does not exceed the statutory rate limit applicable to the taxing
			 district's regular property tax levy; or
(b) If a taxing district has not levied for
			 the last six or fewer calendar years and elects to restore a regular property
			 tax levy, then the first restored levy must not exceed the maximum levy amount
			 allowed by the levy limit that would have been imposed had the taxing district
			 continuously levied.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-030 - Levy limit-Consolidation of districts

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 describes the method used to calculate the first levy for a taxing district
			 created by the consolidation of similar taxing districts in accordance with
			 RCW
			 84.55.020.
(2)
Calculation of the first levy of a
			 consolidated taxing district.
The first regular property tax levy made
			 by a taxing district, created by the consolidation of two or more similar
			 taxing districts, cannot exceed:
(a) The sum
			 of the product of the limit factor multiplied by the amount of regular property
			 taxes each component taxing district could have levied under
			 RCW
			 84.55.092; plus
(b) The sum of each of the amounts calculated
			 by multiplying the regular property tax levy rate of each of the component
			 districts for the preceding year by the increase in assessed value in each
			 component district resulting from:
(i) New
			 construction;
(ii) Improvements to
			 property;
(iii) Increases in the
			 assessed value of state assessed property;
(iv) Increases in assessed value due to the
			 construction of wind turbine, solar, biomass, and geothermal facilities, if
			 such facilities generate electricity and the property is not included elsewhere
			 under RCW
			 84.55.020 for purposes of providing an
			 additional dollar amount. The property may be classified as real or personal
			 property; and
(v) Increases in
			 assessed value of real property, as defined in
			 RCW
			 39.114.010, within an increment area as
			 designated by any local government under
			 RCW
			 39.114.020 if the increase is not included
			 elsewhere under
			 RCW
			 84.55.020. This subsection (2)(b)(v) does not
			 apply to:
(A) Levies by the state;
(B) Levies by a port district for purposes of
			 making required payments of principal and interest on general indebtedness;
			 and
(C) Levies by a public utility
			 district for purposes of making required payments of principal and interest on
			 general indebtedness.