reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › Section 458-14-015 - Jurisdiction of county boards of equalization

Current through Register Vol. 24-14, July 15, 2024
(1) Boards have jurisdiction to hear all
			 appeals as may be authorized by statute, including the following types of
			 appeals:
(a) Appeals for a change in appraised
			 value when the department establishes taxable rent under
			 chapter
			 82.29A RCW (leasehold
			 excise tax) based on an appraisal done by the county assessor at the request of
			 the department.
(b) Appeals of
			 assessor determinations related to cancellation of exemption pursuant to
			 RCW
			 84.14.110 (multiple unit dwellings in urban
			 centers).
(c) Appeals of decisions
			 or disputes pursuant to
			 RCW
			 84.26.130 (historic property).
(d) Forest land application denial under
			 RCW
			 84.33.130, and forest land removal under
			 RCW
			 84.33.140.
(e) Current use determinations pursuant to
			 RCW
			 84.34.035, denial of application for farm and
			 agricultural land, and
			 RCW
			 84.34.108, removal from current use
			 classification and appeal of new assessed valuation upon removal of current use
			 classification.
(f) Determinations
			 pursuant to
			 RCW
			 84.36.660 (special property tax exemption for
			 increase in value attributable to the installation of an automatic sprinkler
			 system in a nightclub).
(g) Appeals
			 pursuant to
			 RCW
			 84.36.385 (senior citizen exemption
			 denials).
(h) Appeals pursuant to
			 RCW
			 84.36.812 (assessed value upon which
			 additional tax is based, upon cessation of exempt use).
(i) Determinations pursuant to
			 RCW
			 84.38.040 (property tax deferrals).
(j) Determinations pursuant to
			 RCW
			 84.40.039 (valuation reduction after
			 government restriction).
(k)
			 Determinations pursuant to
			 RCW
			 84.40.085 (omitted property or
			 value).
(l) Valuation appeals of
			 taxpayers pursuant to
			 RCW
			 84.48.010.
(m) Appeal from a decision of the assessor
			 relative to a claim for either real or personal property tax exemption,
			 pursuant to
			 RCW
			 84.48.010.
(n) Determinations pursuant to
			 RCW
			 84.48.065 (cancellation or correction of
			 manifest error) when the cancellation or correction results in a change on the
			 assessment or tax roll.
(o)
			 Destroyed property appeals pursuant to
			 RCW
			 84.70.010.
(p) Appeals from decisions of the assessor
			 pursuant to
			 RCW
			 84.37.040 regarding deferrals under chapter
			 84.37 RCW (property tax limited income deferral program).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › Section 458-14-025 - Assessment roll adjustments not requiring board action

Current through Register Vol. 24-14, July 15, 2024
(1) Introduction. The board need not be
			 involved in all determinations made by an assessor relative to property tax
			 matters, but may become involved in instances when a taxpayer appeals from an
			 assessor's determination.
(2)
			 Statutorily required adjustments to the assessment rolls must be made by the
			 assessor as necessary and do not require any board action. Such adjustments
			 include:
(a) Change of tax status due to a
			 sale to or by a public entity;
(b)
			 The removal, addition, or change of status of a senior citizens/disabled
			 exemption;
(c) The removal,
			 addition, or change of status of a current use classification;
(d) The removal, addition, or change of
			 status of forest land designation;
(e) The reduction of property value with
			 respect to destroyed property;
(f)
			 The removal, addition, or change of status of a special valuation assessment
			 (chapters
			 84.14 and 84.26
			 RCW);
(g) The exemption with
			 respect to physical improvements to a single family dwelling (RCW
			 84.36.400 );
(h) The change of status of property
			 determined to be exempt by the department;
(i) The exemption of a sprinkler system
			 installed in a nightclub (RCW 84.36.660
			 );
(j) Valuation reduction after
			 adoption of government restriction (RCW
			 84.40.039 ); and
(k) The cancellation or correction of
			 assessment rolls which assessments are manifestly erroneous (RCW
			 84.48.065 ).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › Section 458-14-026 - Assessment roll corrections agreed to by taxpayer

Current through Register Vol. 24-14, July 15, 2024
(1) The assessor must make a correction to
			 the assessment roll for the current assessment year when the correction
			 involves an error in the determination of the valuation of property and the
			 following conditions are met:
(a) The
			 assessment roll has previously been certified in accordance with
			 RCW
			 84.40.320;
(b) The taxpayer has timely filed a completed
			 petition with the board for the current assessment year;
(c) The board has not yet held a hearing on
			 the merits of the taxpayer's petition; and
(d) The assessor and taxpayer have signed an
			 agreement as to the true and fair value of the taxpayer's property in which
			 agreement the parties set forth the valuation information which was used to
			 establish the true and fair value. The true and fair value must be the value as
			 of January 1 of the year in which the property was last revalued by the
			 assessor.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › Section 458-14-035 - Qualifications of members - Term - Organization of board - Quorum - Adjournment - Alternate and interim members

Current through Register Vol. 24-14, July 15, 2024
(1)
			 Board members shall be residents of the county where the board is located and
			 shall attend the department's training seminar held pursuant to WAC
			 458-14-156 within one year of
			 appointment or reappointment unless this requirement is waived in writing by
			 the assistant director of the department's property tax division, or his or her
			 designee, for just cause.
(2) The
			 board shall consist of at least three members and no more than seven members,
			 including alternate members. Board members shall be appointed or reappointed by
			 the county legislative authority prior to June 1st, and their appointment shall
			 be for a term of three years or until their successors are appointed. Board
			 members who are appointed by the county legislative authority may be removed by
			 a majority vote of the county legislative authority.
(3) The members of the board shall elect a
			 chairman and vice-chairman once each year, at the beginning of the regularly
			 convened session.
(4) The members
			 of the board shall take an oath once each year prior to the regularly convened
			 session to fairly and impartially perform their duties as members of the
			 board.
(5) All orders of the board
			 shall be decided by majority vote.
(6) A majority of the board shall constitute
			 a quorum.
(7) The board may adjourn
			 from time to time during the regularly convened session but shall not be
			 adjourned sine die, until the last day of the twenty-eight day period, and
			 shall be considered adjourned after the expiration of the twenty-eight day
			 period, for purposes of the regularly convened session. The board shall adjourn
			 after each reconvened session when the purposes for which the reconvened
			 session was requested or required shall have been accomplished.
(8) The county legislative authority may
			 appoint alternate board members or interim board members, as it deems
			 necessary. Alternate and interim board members shall meet the same
			 qualifications and subscribe to the same oath as regular members, and shall
			 attend the next regularly scheduled board training seminar held by the
			 department following their appointment, unless this requirement is waived in
			 writing by the assistant director of the department's property tax division, or
			 his or her designee, for just cause.
(9) No member of a county legislative
			 authority may sit as a board member unless the entire board is comprised of
			 members of the county legislative authority.
(10) Persons who have been employed in the
			 assessor's office shall not sit on that county's board for a period of two
			 years after leaving their employment.
Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070 and
				  84.48.200. 90-23-097, §
				  458-14-035, filed 11/21/90, effective
				  12/22/90.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › Section 458-14-046 - Regularly convened session-Board duties-Presumption

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the process described in
			 RCW
			 84.48.010, requiring the boards of
			 equalization (board) to meet annually for its regularly convened
			 session.
(2)
Other rules to
			 reference.
Readers may want to refer to other rules for additional
			 information, including:
(a) WAC
			 458-14-015
			 Jurisdiction of county boards of equalization.
(b) WAC
			 458-14-025
			 Assessment roll adjustments not requiring board action.
(c) WAC
			 458-14-026
			 Assessment roll corrections agreed to by taxpayer.
(d) WAC
			 458-14-076
			 Hearings on petitions-Withdrawal.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-056 - Petitions-Time limits-Waiver of filing deadline for good cause

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains how the owner or person
				responsible for the payment of property taxes may petition the board of
				equalization for a change in the assessed valuation of their property as
				described in
				RCW
				84.40.038.
(a) Definitions. The definitions in WAC
				458-14-005 apply to
				this rule.
(b) Other rules to
				reference. Readers may want to refer to other rules for additional information,
				including:
(i) WAC
				458-14-015
				Jurisdiction of county boards of equalization.
(ii) WAC
				458-14-066
				Requests for valuation information-Duty to exchange documentary
				information-Time limits.
(iii) WAC
				458-14-076
				Hearings on petitions-Withdrawal.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-076 - Hearings on petitions-Withdrawal

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides information about the board
				hearing and the withdrawal of a petition by the taxpayer. The board or one of
				its hearing examiners must hold individual hearings on each properly filed
				petition that has not been withdrawn or otherwise disposed of. A taxpayer may
				withdraw a petition by written notice received by the board no later than two
				business days prior to the scheduled hearing. The board may also allow a
				taxpayer to withdraw up to the time of the hearing. The board must promptly
				notify the assessor of the taxpayer's withdrawal.
(2)
Notice of hearing.
The
				assessor and taxpayer must be provided notice of the hearing date by the clerk
				of the board at least twenty-two business days before the hearing date, unless
				the clerk and the parties agree on a shorter time period.
(3)
Continuation of appeal.
If
				property is sold or transferred after a petition has been timely filed, either
				the seller/ transferor or the buyer/transferee, or both, may continue to pursue
				the appeal if they can show the board that they have a personal stake in the
				outcome of the case.
(4)
Testifying before board.
All persons testifying before the board
				must swear or affirm on the record that they will testify truthfully under
				penalty of perjury.
Statutory Authority:
					 RCW
					 84.08.010,
					 84.08.070, and
					 84.48.200. 06-13-034, §
					 458-14-076, filed 6/14/06, effective 7/15/06; 90-23-097, § 458-14-076,
					 filed 11/21/90, effective 12/22/90.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-087 - Evidence of value - Admissibility - Weight

Current through Register Vol. 24-14, July 15, 2024
(1) In making its decision with respect to
				the value of property, the board shall use the criteria set forth in
				RCW
				84.40.030.
(2) Parties may submit and boards may
				consider any sales of the subject property or similar properties which occurred
				prior to the hearing date so long as the requirements of
				RCW
				84.40.030,
				84.48.150, and WAC
				458-14-066 are complied with.
				Only sales made within five years of the date of the petition shall be
				considered.
(3) Any sale of
				property prior to or after January 1st of the year of revaluation shall be
				adjusted to its value as of January 1st of the year of revaluation, reflecting
				market activity and using generally accepted appraisal methods. For example,
				for revaluation year 1990, a sale of the subject property or similar property
				in September 1986 must be adjusted, based upon market activity for that local
				area, to show what that sale would have been worth as of January 1, 1990.
				Similarly, for the revaluation year 1990, a sale of the subject property or
				similar property in May 1990 must be adjusted, based upon market activity for
				that local area, to show what that sale would have been worth as of January 1,
				1990.
(4) More weight shall be
				given to similar sales occurring closest to the assessment date which require
				the fewest adjustments for characteristics.
Statutory Authority:
					 RCW
					 84.08.010,
					 84.08.070 and
					 84.48.200. 90-23-097, §
					 458-14-087, filed 11/21/90, effective
					 12/22/90.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-095 - Record of hearings

Current through Register Vol. 24-14, July 15, 2024
(1) All hearings
				of a board or its hearing examiners must be recorded with an audio recording
				device.
(2) Testimony concerning
				information which is exempt from public disclosure pursuant to
				RCW
				84.40.340 or 42.17.310 must be recorded on a
				separate audio recording device, and must, along with any other confidential
				evidence, be placed in an envelope bearing the notation "confidential evidence"
				and the case number, and sealed from public inspection. The clerk must keep a
				separate file for all the confidential evidence. Provided that, notwithstanding
				the above described procedures, any procedure which substantially complies with
				the confidentiality requirements of the above mentioned statutes shall be
				sufficient.
(3) The public record
				must include:
(a) The date or dates the board
				was in session;
(b) The names of
				board members or hearing examiners in attendance; and
(c) All evidence presented to the
				board.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-105 - Hearings - Open sessions - Exceptions

Current through Register Vol. 24-14, July 15, 2024
(1) All board hearings shall be open to the
				public unless a party requests that part or all of a hearing be conducted in
				closed session in accordance with subsection (2) of this section.
(2) If one of the parties intends to
				introduce evidence obtained under
				RCW
				84.40.340 or confidential income data
				exempted from public inspection pursuant to RCW 42.17.310 and requests that the
				hearing be closed to the public, the board shall conduct the hearing in closed
				session, to the extent necessary to protect and preserve
				confidentiality.
Statutory Authority:
					 RCW
					 84.08.010,
					 84.08.070 and
					 84.48.200. 90-23-097, §
					 458-14-105, filed 11/21/90, effective
					 12/22/90.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-116 - Orders of the board-Notice of value adjustment-Effective date

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains orders issued by the county
				boards of equalization (board).
(2)
Other rules to reference.
Readers may want to refer to other rules
				for additional information, including:
(a)
				WAC
				458-14-095
				Record of hearings.
(b) WAC
				458-14-105
				Hearings-Open sessions-Exceptions.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-127 - Reconvened boards - Authority

Current through Register Vol. 24-14, July 15, 2024
(1)
				Boards of equalization may reconvene on their own authority to hear requests
				concerning the current assessment year when the request is filed with the board
				by April 30 of the tax year immediately following the board's regularly
				convened session and at least one of the following conditions is met:
(a) A taxpayer requests the board reconvene
				and submits to the board an affidavit stating that notice of change of value
				for the assessment year was not received by the taxpayer at least fifteen
				calendar days prior to the deadline for filing the petition, and can show proof
				that the value was actually changed.
(b) An assessor submits an affidavit to the
				board stating that the assessor was unaware of facts which were discoverable at
				the time of appraisal and that such lack of facts caused the valuation of
				property to be materially affected. Submitting such an affidavit to the board
				is for the purpose of correcting latent defects in the assessment process that
				become apparent only after the normal appeal process has expired, and is wholly
				within the assessor's discretion. In the affidavit, the assessor must state the
				facts which affected the value and also state both the incorrect value and the
				true and fair market value of the property and must mail a copy of the
				affidavit to the taxpayer. If the board decides to reconvene to consider the
				valuation, it must notify both the taxpayer and assessor of its decision in
				writing.
(c) In an arm's length
				transaction, a bona fide purchaser or contract buyer of record has acquired an
				interest in real property subsequent to the first day of July and on or before
				December 31 of the assessment year and the sale price was less than ninety
				percent of the assessed value.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-136 - Hearing examiners

Current through Register Vol. 24-14, July 15, 2024
(1) Any board may
				employ one or more hearing examiners to assist the board in conducting
				hearings.
(2) All hearing examiners
				must take the same oath required of regular board members and must meet the
				same qualifications for membership as regular board members.
(3) A board member may act as a hearing
				examiner.
(4) A hearing examiner
				may hold hearings separate from the board and take testimony from both parties
				and their witnesses.
(5) Hearing
				examiners must present to the full board or a quorum thereof, all evidence
				submitted by the parties at the hearing before the hearing examiner. The board
				must make the final determination on all petitions filed. The board may make
				its final determination based upon the record submitted by the examiner or may
				request further testimony or documentation from either the taxpayer or the
				assessor, including their witnesses, before making its final
				determination.
Statutory Authority:
					 RCW
					 84.08.010,
					 84.08.070, and
					 84.48.200. 06-13-034, §
					 458-14-136, filed 6/14/06, effective 7/15/06; 90-23-097, § 458-14-136,
					 filed 11/21/90, effective 12/22/90.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-146 - Conflicts of interest

Current through Register Vol. 24-14, July 15, 2024
(1) Board
				members shall disqualify themselves from hearing an appeal involving property
				owned in whole or in part by members or employees of the board or county
				legislative authority or any person related to a member or employee of the
				board or county legislative authority by blood or marriage. Board members do
				not need to disqualify themselves from hearing an appeal filed by other county
				officials, such as the county auditor, sheriff, treasurer, prosecutor,
				assessor, judges, or other county officials or their employees.
(2) Board members who are or who have been
				real estate agents, appraisers, or assessors shall disqualify themselves from
				hearing an appeal regarding property with which they have been involved, until
				the property has been revalued subsequent to their involvement in accordance
				with the assessor's revaluation cycle, as follows:
(a) Property that they have appraised;
				or
(b) Property with which they
				have been connected with the purchase or sale; or
(c) Property with which they have in any way
				exercised discretion.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-156 - Training seminars

Current through Register Vol. 24-14, July 15, 2024
Board members, alternate board members, interim board
				  members, hearing examiners, and clerks shall attend board of equalization
				  training seminars as directed by the department unless this requirement is
				  waived in writing by the assistant director of the department's property tax
				  division, or his or her designee, for just cause.
Statutory Authority:
					 RCW
					 84.08.010,
					 84.08.070 and
					 84.48.200. 90-23-097, §
					 458-14-156, filed 11/21/90, effective
					 12/22/90.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-160 - Continuances - Ex parte contact

Current through Register Vol. 24-14, July 15, 2024
(1)
				Extensions of time, other than the time for filing petitions, continuances, and
				adjournments may be ordered by the board on its own motion or may be granted by
				it, in its discretion, on motion of any party showing good and sufficient cause
				therefor. For a waiver of the time limit in which to file the petition, see WAC
				458-14-056(3).
(2) No one shall make or attempt to make any
				ex parte contact with board members except upon notice and opportunity for all
				parties to be present or to the extent required for the disposition of ex parte
				matters as authorized by law. No board member shall make or attempt to make any
				ex parte contact with any person regarding any issue in the proceeding, without
				notice and opportunity for all parties to participate, unless necessary to
				procedural aspects of maintaining an orderly process.
Statutory Authority:
					 RCW
					 84.08.010,
					 84.08.070, and
					 84.48.200. 06-13-034, §
					 458-14-160, filed 6/14/06, effective 7/15/06; 95-17-099, § 458-14-160,
					 filed 8/23/95, effective 9/23/95; 90-23-097, § 458-14-160, filed 11/21/90,
					 effective 12/22/90.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-170 - Appeals to the state board of tax appeals

Current through Register Vol. 24-14, July 15, 2024
(1) Pursuant to
				RCW
				84.08.130, any taxpayer, taxing unit, or
				assessor feeling aggrieved by the action of a board may appeal to the board of
				tax appeals by filing with the board of tax appeals a notice of appeal within
				thirty days after the board has served or mailed its decision. The appeal is
				deemed timely filed with the board of tax appeals if postmarked on or before
				the thirtieth day after the board of equalization has served or mailed its
				decision.
(2) The notice of appeal
				must specify the actions of the board that the appellant is appealing, and must
				be in the form required by the board of tax appeals (see WAC
				456-10-310 and
				456-09-310 ).
(3) The board appealed from must file with
				the board of tax appeals a true and correct copy of its decision in the action
				and all evidence taken in connection therewith.
Statutory Authority:
					 RCW
					 84.08.010,
					 84.08.070, and
					 84.48.200. 06-13-034, §
					 458-14-170, filed 6/14/06, effective 7/15/06; 95-17-099, § 458-14-170,
					 filed 8/23/95, effective 9/23/95; 93-08-050, § 458-14-170, filed 4/2/93,
					 effective 5/3/93; 90-23-097, § 458-14-170, filed 11/21/90, effective
					 12/22/90.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-14 - County boards of equalization › RULES OF PRACTICE AND PROCEDURE › Section 458-14-171 - Direct appeals to board of tax appeals

Current through Register Vol. 24-14, July 15, 2024
(1) In an appeal involving complex issues or
				requiring expertise beyond the board's proficiency, a taxpayer, prior to the
				hearing before the board, may file a request with the board for a direct appeal
				to the state board of tax appeals without first having been heard by the board.
				The taxpayer and assessor (or the assessor's authorized designee) must jointly
				sign this request. Without holding a public hearing on the request, the board,
				by simple majority vote, shall approve or deny the request within fifteen
				calendar days of its receipt.
(2)
				If the board denies the request, the board shall notify all parties to the
				appeal, in writing, of the denial, and process the taxpayer's appeal as though
				no request had been made. The board need not provide reasons for its denial. If
				the board fails to act timely on the request, the taxpayer may petition the
				board to schedule a hearing on the taxpayer's appeal. Within thirty days of
				receipt of the taxpayer's petition, the board will schedule a future date for
				the taxpayer's appeal to be heard.
(3) If the board approves the request, the
				board shall notify all parties to the appeal, in writing, of the approval, and
				shall forward the taxpayer's appeal to the state board of tax appeals together
				with the request for direct appeal and the signed approval of the
				board.
(4) If the state board of
				tax appeals rejects the request, it must do so within thirty calendar days of
				receipt of the request and shall at the same time notify all parties and the
				board of the reason or reasons for the rejection. In such cases, the board
				shall process the taxpayer's appeal as though no request had been
				made.
Statutory Authority:
					 RCW
					 84.48.200,
					 84.08.010 and
					 84.08.070. 95-17-099, §
					 458-14-171, filed 8/23/95, effective 9/23/95; 93-08-050, § 458-14-171,
					 filed 4/2/93, effective 5/3/93.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-005 - Purpose

Current through Register Vol. 24-14, July 15, 2024
The purpose of these rules is to implement the provisions of
				chapter 84.26 RCW relating to the administration of the act. These rules are to
				be used in conjunction with chapter 254-20 WAC as adopted by the advisory
				council on historic preservation.
Statutory Authority:
				  RCW
				  84.08.010(2) and
				  84.08.070. 87-05-022 (Order PT
				  87-2), § 458-15-005, filed
				  2/13/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-010 - Authority

Current through Register Vol. 24-14, July 15, 2024
These rules are promulgated by the department under
				RCW
				84.08.010(2).
Statutory Authority:
				  RCW
				  84.08.010(2) and
				  84.08.070. 87-05-022 (Order PT
				  87-2), § 458-15-010, filed
				  2/13/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-015 - Definitions

Current through Register Vol. 24-14, July 15, 2024
Unless the context clearly requires otherwise, the definitions
				in this section apply throughout this chapter.
(1) "Act" means chapter 84.26 RCW.
(2) "Additional tax" means those additional
			 taxes, interest, and penalties specified in
			 RCW
			 84.26.090.
(3) "Agreement" means an instrument executed
			 by an applicant and the local review board.
(4) "Applicant" means the owner(s) of record
			 of property who submit(s) an application for special valuation.
(5) "Assessed value" means the true and fair
			 value of the property for which each special valuation is sought.
(6) "Board" or "local review board" means any
			 appointed committee designated by local ordinance to make determinations
			 concerning the eligibility of historic properties for special valuation and to
			 approve or deny applications therefor.
(7) "Cost" means the actual cost of
			 rehabilitation, which cost shall be at least twenty-five percent of the
			 assessed valuation of the historic property, exclusive of the assessed value
			 attributable to the land, prior to rehabilitation.
(8) "County recording authority" means the
			 county auditor or the county recording authority which records real property
			 transactions.
(9) "Department"
			 means the department of revenue.
(10) "Disqualification" means the loss of
			 eligibility of a property to receive special valuation.
(11) "Eligible historic property" means a
			 property determined by the board to be:
(a)
			 Within a class approved by the local legislative authority; and
(b) Eligible for special valuation.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-020 - Application

Current through Register Vol. 24-14, July 15, 2024
(1) The application for
			 special valuation under the act shall be submitted to the assessor of the
			 county where the property is located upon forms prescribed by the department of
			 revenue and supplied by the county assessor.
(2) Applications shall be filed by October 1
			 of the calendar year preceding the first assessment year for which the special
			 valuation is sought.
(3) Upon
			 receipt of the application the assessor shall verify:
(a) The assessed valuation of the building
			 carried on the assessment roll twenty-four months prior to filing the
			 application;
(b) The owner of the
			 property; and
(c) Legal description
			 and parcel or tax account number.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-030 - Multiple applications

Current through Register Vol. 24-14, July 15, 2024
If rehabilitation of a historic property is completed in more
				than one phase the cost of each phase shall be determined at the time of
				application.
Statutory Authority:
				  RCW
				  84.08.010(2) and
				  84.08.070. 87-05-022 (Order PT
				  87-2), § 458-15-030, filed
				  2/13/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-040 - Costs and fees

Current through Register Vol. 24-14, July 15, 2024
The assessor may charge such fees as are necessary for the
				processing and recording of the certification and agreement for special
				valuation of historic property. These fees shall be payable to the county
				recording authority.
Statutory Authority:
				  RCW
				  84.08.010(2) and
				  84.08.070. 87-05-022 (Order PT
				  87-2), § 458-15-040, filed
				  2/13/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-050 - Qualifications

Current through Register Vol. 24-14, July 15, 2024
Four criteria must be met for special valuation under this act.
				The property must:
(1) Be an historic
			 property;
(2) Fall within a class
			 of historic property determined eligible for special valuation by the local
			 legislative authority under an ordinance or administrative rule;
(3) Be rehabilitated at a cost which meets
			 the definition set forth in
			 RCW
			 84.26.020(2) within
			 twenty-four months prior to the application for special valuation;
			 and
(4) Be protected by an
			 agreement between the owner and the board as described in
			 RCW
			 84.26.050(2).
Statutory Authority:
				  RCW
				  84.08.010(2) and
				  84.08.070. 87-05-022 (Order PT
				  87-2), § 458-15-050, filed
				  2/13/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-060 - Processing of the agreement

Current through Register Vol. 24-14, July 15, 2024
Upon receipt from the board of documentation that the property
				is an eligible historic property and the agreement between the applicant and
				the board, the assessor shall:
(1)
			 Record the original agreement, the certification and the application with the
			 county recording authority.
(2)
			 Enter upon the assessment rolls for the subsequent year the special valuation
			 as defined in WAC
			 458-15-015(13).
(3) The assessor shall calculate and enter on
			 the assessment rolls a special value each succeeding year. The property shall
			 receive the special valuation until:
(a) Ten
			 assessment years have elapsed; or
(b) The special valuation is lost through
			 disqualification or removal.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-070 - Disqualification or removal

Current through Register Vol. 24-14, July 15, 2024
When property has been granted special valuation as historic
				property, the special valuation shall continue until the property is
				disqualified or removed by the assessor upon:
(1) Expiration of the ten-year special
			 valuation period;
(2) Notice by the
			 owner to remove the special valuation;
(3) Sale or transfer to an ownership making
			 it exempt from taxation;
(4) Sale
			 or transfer of the property through the exercise of the power of eminent
			 domain;
(5) Sale or transfer to a
			 new owner; and
(a) The property no longer
			 qualifies as historic property; or
(b) The new owner does not sign the notice of
			 compliance contained on the real estate excise tax affidavit;
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-080 - Disqualification or removal - Effective date

Current through Register Vol. 24-14, July 15, 2024
The disqualification from special valuation shall be effective
				on the date the event that led to the disqualification occurs.
(1) If the owner gives notice to discontinue
			 the special valuation, the owner shall specify in the notice the effective date
			 of removal.
(2) In case of sale or
			 transfer, the date of disqualification shall be the date of the instrument of
			 conveyance.
(3) If removal is based
			 on a board decision, the board shall determine the effective date of
			 disqualification to be the date of any disqualifying change in the property or
			 the owner's noncompliance with conditions established under
			 RCW
			 84.26.050. If the board does not specify the
			 date of such an occurrence, then the date of the board order shall be the
			 effective date of disqualification.
(4) After the board has sent notice to the
			 owner that it has determined that property is disqualified or after property
			 has been sold and no notice of compliance has been signed, the owner shall not
			 be deemed able to act in the good faith belief that the property is qualified.
			 Until such time, if the owner was acting in the good faith belief that the
			 property remained qualified, the effective date of the disqualification shall
			 be suspended during the pendency of that good faith belief. When an owner
			 raises a good faith belief at a board proceeding, the board may enter a finding
			 as to when the owner's good faith belief ceased.
Statutory Authority:
				  RCW
				  84.08.010(2) and
				  84.08.070. 87-05-022 (Order PT
				  87-2), § 458-15-080, filed
				  2/13/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-090 - Additional tax

Current through Register Vol. 24-14, July 15, 2024
An additional tax shall be imposed upon the disqualification or
				removal from the special valuation provided for by chapter 84.26 RCW as
				follows:
(1) No additional tax shall
			 be levied prior to the assessor notifying the owner by mail, return receipt
			 requested, that the property is no longer qualified for special
			 valuation.
(2) Except as provided
			 for in subsection (3) of this section, an additional tax shall be due which is
			 the sum of the following:
(a) The cost shall
			 be multiplied by the levy rate for each year the property received the special
			 valuation.
(b) For the year of
			 disqualification or removal, the cost multiplied by the levy rate shall be
			 multiplied by a fraction, the denominator of which is the number of days in the
			 current year and the numerator of which shall be the number of days in the
			 current year the property received the special valuation.
(c) Interest at the statutory rate on
			 delinquent property taxes shall be added for each year of special valuation
			 from April 30th of that year to the effective date of disqualification or
			 removal.
(d) A penalty in the
			 amount of twelve percent of the sum of (a), (b) and (c) of this
			 subsection.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-100 - Appeals

Current through Register Vol. 24-14, July 15, 2024
(1) The owner may
			 appeal a determination of eligibility of special valuation by a local review
			 board to superior court under
			 RCW
			 34.05.510 through
			 34.05.598 or to the legislative
			 authority if local ordinances so provide.
(2) Disqualification or removal of the
			 property from special valuation may be appealed to the county board of
			 equalization in accordance with
			 RCW
			 84.40.038.
Statutory Authority:
				  RCW
				  84.08.010(2) and
				  84.08.070. 09-04-034, §
				  458-15-100, filed 1/29/09, effective 3/1/09; 87-05-022 (Order PT 87-2), §
				  458-15-100, filed 2/13/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-110 - Exemption of portion of historic property

Current through Register Vol. 24-14, July 15, 2024
When a portion of a historic property is exempt under
				chapter
				84.36 RCW and
				rehabilitation was completed on the entire building, only the cost of
				rehabilitation attributable to that portion of the property that is not exempt
				shall be used for the special valuation. If the cost of rehabilitation for the
				nonexempt portion is not readily discernible, the allocation of the cost may be
				made on a square foot basis.
Statutory Authority:
				  RCW
				  84.08.010(2) and
				  84.08.070. 87-05-022 (Order PT
				  87-2), § 458-15-110, filed
				  2/13/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-15 - Historic property › Section 458-15-120 - Revaluation and new construction

Current through Register Vol. 24-14, July 15, 2024
(1)
			 The assessor shall continue to revalue the historic property on the regular
			 revaluation cycle, deducting the cost from the assessed value to determine the
			 special valuation.
(2) While
			 rehabilitation is being accomplished, the assessor shall assess the property as
			 required by the new construction assessment dates contained in
			 RCW
			 36.21.080.
Statutory Authority:
				  RCW
				  84.08.010(2) and
				  84.08.070. 87-05-022 (Order PT
				  87-2), § 458-15-120, filed
				  2/13/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-080 - Improvements to single family dwellings-Definitions-Exemption-Limitation Appeal rights

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the property tax exemption
			 available to taxpayers when they make physical improvements to their single
			 family dwelling under the provisions of
			 RCW
			 84.36.400. It explains the process by which
			 this exemption is obtained and how the amount of the exemption is
			 calculated.
(2)
Definitions.
For purposes of this rule, the following definitions
			 apply:
(a) "Department" means the department
			 of revenue.
(b) "Single family
			 dwelling" or "dwelling" means a structure maintained and used as a residential
			 dwelling that is designed exclusively for occupancy by one family.
(i) It is an independent and free-standing
			 structure containing one dwelling unit and having a permanent
			 foundation.
(ii) For the purposes
			 of this exemption, a manufactured home, mobile home, or park model trailer will
			 be considered a "single family dwelling" if it has substantially lost its
			 identity as a mobile unit by virtue of its being permanently fixed in location
			 upon land owned or leased by the owner of the manufactured home, mobile home,
			 or park model trailer and placed on a foundation (posts or blocks) with fixed
			 pipe connections with sewer, water, or other utilities.
(c) "Physical improvement" means any
			 addition, improvement, remodel, renovation, or structural enhancement that
			 materially adds to the value of an existing single family dwelling. It is an
			 actual, material, and permanent change that increases the value of the
			 dwelling.
(i) The term includes the addition
			 of a garage, carport, patio, or other improvement to the dwelling that
			 materially adds to its value.
(ii)
			 The term does not include a swimming pool, outbuilding, fence, landscaping,
			 barn, shed, shop, or other item that enhances the land upon which the dwelling
			 stands, but is not common to or normally recognized as a structural component
			 of a single family dwelling.
(iii)
			 The term does not include repairs to or deferred maintenance of a
			 dwelling.
(d) "Physical
			 inspection" means, at a minimum, an exterior observation of the dwelling to
			 determine what physical improvements have been made and whether they increase
			 its true and fair value.
(e) "Real
			 property" has the same meaning as contained in
			 RCW
			 84.04.090 and chapter 458-12 WAC; these
			 definitions should be consulted as a matter of course in interpreting and
			 administering this exemption.
(f)
			 "Repairs" means work that preserves the dwelling or returns it to its original
			 condition or use.
(g) "Taxpayer"
			 means any person charged, or whose property is charged, with property tax for
			 the dwelling.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-100 - Property tax exemptions, generally, rules of construction

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains how statutes exempting
			 property from taxation should be read and interpreted.
(2)
General rules of
			 construction.
All property located in Washington is subject to
			 assessment and taxation, except property expressly exempted from taxation by
			 law. The following principles shall govern the construction of statutes that
			 exempt property from taxation:
(a) There is no
			 need to construe a statute when its language is plain.
(b) The burden of proving entitlement to a
			 property tax exemption rests upon the taxpayer claiming exemption.
(c) Statutes exempting property from taxation
			 shall be strictly construed, though fairly and in keeping with the ordinary
			 meaning of the language employed.
(d) If there is any doubt regarding the exact
			 meaning of a statute exempting property from taxation, the statute shall be
			 construed in favor of the power to tax and against the person claiming the
			 exemption because taxation is the rule and exemption is the
			 exception.
(e) If the legislature
			 has created an exemption, the exemption must not be enlarged by construction
			 since it is reasonable to presume that the legislature has granted in express
			 terms all that it intended to grant. An exemption must be limited to the very
			 terms of the statute enacted; if not so limited, the exemption would be
			 enlarged beyond what the legislature intended to exempt.
(f) Property shall be exempt from taxation
			 only when the legislature has created an exemption by clear and explicit
			 language.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-1000 - Property belonging to federally recognized Indian tribes - Definitions - Exemption - Declaration process - Appeal rights

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 implements the amendments to
			 RCW
			 84.36.010 made by the 2004 legislature and
			 published in the 2004 regular session laws as chapter 236.
			 RCW
			 84.36.010 exempts "all property belonging
			 exclusively to any federally recognized Indian tribe located in the state, if
			 that property is used exclusively for essential government services." This
			 section explains the exemption, how the exemption may be obtained, how
			 essential government services is defined, and how a tribe or an assessor may
			 appeal an exemption determination.
(2)
Definitions.
For purposes of
			 this section, the following definitions apply:
(a) "Assessor" means a county assessor or any
			 person authorized to act on behalf of the assessor.
(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)
			 "Declaration" means the exemption declaration filed by an Indian tribe with the
			 department to claim the property tax exemption authorized in
			 RCW
			 84.36.010.
(d) "Department" means the department of
			 revenue, property tax division.
(e)
			 "Essential government services" means services such as tribal administration,
			 public facilities, fire, police, public health, education, sewer, water,
			 environmental and land use, transportation, and utility services. See
			 subsections (4) and (5) below that outline more complete and detailed examples
			 of "essential government services" for the purposes of this section.
(f) "Federally recognized Indian tribe,"
			 "Indian tribe," or "tribe" means any Indian nation, tribe, band, community, or
			 other entity that is recognized as an "Indian tribe" by the United States
			 Department of the Interior. The phrase "federally recognized Indian tribe" and
			 the term "tribe" have the same meaning as "Indian tribe." See WAC
			 458-20-192 for more explicit
			 information regarding these defined terms.
(g) "State" means the state of
			 Washington.