BILL REQ. #:  S-1955.1 

Read first time 02/23/09.   Referred to Committee on Ways & Means.

     AN ACT Relating to studying the level of uniformity and consistency in the assessment of real property for property tax purposes; and creating new sections.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   The legislature finds that uniformity and consistency in the assessment of real property for property tax purposes is of paramount importance. Property owners are entitled to be assured that controls exist to ensure consistency in real property assessments among appraisal staff within an assessor's office, as well as consistency in real property assessments among appraisers in neighboring counties and other counties throughout the state. Therefore, a need exists to determine the current level of uniformity in valuations by property type and to identify improvements to the current system in valuing property.

NEW SECTION.  Sec. 2   (1) The department of revenue must conduct a study to determine: (a) The level and degree to which properties are assessed in a manner consistent with similarly situated properties within the same county; (b) the consistency of real property assessments of similarly situated properties among neighboring counties and other counties throughout the state; (c) the controls, if any, used by county assessors to test and promote consistency in real property assessments; and (d) any other factors the department determines affect the uniformity and consistency in real property assessments.
     (2) The department of revenue, in consultation with the Washington state association of county assessors, must select three county assessors to assist with the study required under this section as follows: One assessor from a large county, one from a midsized county, and one from a small county. The assessed value of taxable real property within the county is the sole criteria for determining whether a county is a large, midsized, or small county.
     (3) In conducting the study, the department of revenue may visit the counties of the state to review the methods and procedures adopted by the county for the assessment of real property. The department may confer with the county assessors, boards of equalization, the county legislative authority, and other county officials or employees regarding any matters relating to the valuation of real property for purposes of property taxation. County assessors and other county officials must provide the department access to all records in their possession related to the valuation of real property for purposes of property taxation.
     (4)(a) By December 1, 2010, the department of revenue must submit a report to the fiscal committees of the legislature. The report must: (i) Provide a summary of the department's findings; (ii) identify deficiencies in existing processes that lead to inconsistent real property assessments; and (iii) provide recommendations for enhancing consistency in real property assessments.
     (b) The department of revenue may include any other information in the report that it deems appropriate.