H-0393.1

HOUSE BILL 1409

ByRepresentatives Volz, Ybarra, Chase, Dolan, Sutherland, Walen, Walsh, Robertson, Caldier, Leavitt, Griffey, Dent, Ormsby, and Kraft

AN ACT Relating to property tax exemptions for certain mobile homes and manufactured homes; adding a new section to chapter 84.36 RCW; and creating a new section.

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

NEW SECTION.  Sec. 1. A new section is added to chapter 84.36 RCW to read as follows:

(1) There is an exemption from taxation for a mobile home or manufactured home:

(a) For which the most recent assessed value is $15,000 or less; and

(b) That is not determined to be an improvement to real property.

(2) The department must identify properties that qualify for the exemption and notify the owner or owners.

(3) An owner of three or more mobile homes or manufactured homes may receive an exemption under this section for the two units with the lowest appraised values. The department must aggregate similar names and addresses to determine ownership.

(4) "Mobile home" and "manufactured home" have the meanings provided in RCW 59.20.030.

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