WSR 02-23-097

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed November 20, 2002, 11:57 a.m. ]

Subject of Possible Rule Making: NEW SECTIONS: WAC 458-16A-100 Senior citizen and disabled person exemption -- Definitions, 458-16A-110 Senior citizen and disabled person exemption -- Gross income, 458-16A-115 Senior citizen and disabled person exemption -- Adjusted gross income, 458-16A-120 Senior citizen and disabled person exemption -- Determining combined disposable income, 458-16A-130 Senior citizen and disabled person exemption -- Qualifications for exemption, 458-16A-135 Senior citizen and disabled person exemption -- Application procedures, 458-16A-140 Senior citizen and disabled person exemption -- Exemption described -- Exemption granted -- Freezing property values, and 458-16A-150 Senior citizen and disabled person exemption -- Requirements for keeping the exemption.

REPEAL SECTIONS: WAC 458-16-010 Senior citizen and disabled persons exemption -- Definitions, 458-16-011 Senior citizen and disabled persons exemption -- Gross Income, 458-16-012 Senior citizen and disabled persons exemption -- Adjusted gross income, 458-16-013 Senior citizen and disabled persons exemption -- Disposable income, 458-16-020 Senior citizen and disabled persons exemption -- Qualifications for exemption, 458-16-022 Senior citizen and disabled persons exemption -- Qualifications for cooperative housing, 458-16-030 Senior citizen and disabled persons exemption -- Claims, 458-16-040 Senior citizen and disabled persons exemption -- Denial -- Appeal -- Penalty -- Perjury, 458-16-060 Senior citizen and disabled persons exemption -- Transfer of exemption, 458-16-070 Senior citizen and disabled persons exemption -- Cancellation, and 458-16-079 Senior citizen and disabled persons exemption -- Refunds -- Late filings.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.36.383, 84.36.389, and 84.36.865.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The current rules discussing property tax exemptions available for senior citizens and disabled persons provide both interpretive and procedural aid for applicants and the counties. The information provided in these rules needs to be updated for legislative changes. We are considering repealing the existing rules and replacing them with similar rules in a chapter devoted to property tax exemptions and deferrals for seniors. We anticipate updating the existing information to identify what documents an applicant for an exemption must present and how the county may process these documents to maintain confidentiality and audit integrity.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: No other federal or state agency manages property tax exemptions. The counties that maintain the property tax system have been notified or our interest in rule making and will be provided the same opportunities to suggest needed changes, review drafts, and provide comments on the proposed rules that are provided to the public.

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, e-mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary discussion draft of possible new or revised rules is available upon request. Written comments on and/or requests for copies of the draft may be directed to Ed Ratcliffe, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6126, e-mail EdR@dor.wa.gov, fax (360) 664-0693.

Date and Location of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on December 19, 2002, at 10 a.m.

Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 570-6175.

November 20, 2002

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

Washington State Code Reviser's Office