[atlas:bill]

AN ACT Relating to providing a two hundred dollar credit against state property taxes for persons sixty-four years of age or older without shifting taxes; amending RCW 84.36.385, 84.36.387, 84.36.389, and 84.52.080; 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:

A taxpayer shall be allowed a credit against the state levy equal to the tax imposed on the assessed value of an owner-occupied residence for the state levy, not to exceed two hundred dollars, if the taxpayer meets all of the following conditions:

(1) The taxpayer is sixty-four years of age or older on December 31st of the year in which the credit claim is filed;

(2) The taxpayer is not eligible for an exemption under RCW 84.36.381;

(3) The taxpayer meets the residence occupancy requirements of RCW 84.36.381(1); and

(4) The taxpayer meets the residence ownership requirements of RCW 84.36.381(2).

Sec. 2. RCW 84.36.385 and 1992 c 206 s 13 are each amended to read as follows:

(1) A claim for exemption under RCW 84.36.381 ((~~as now or hereafter amended,~~)) or a credit under section 1 of this act shall be made and filed at any time during the year for exemption or credit from taxes payable the following year and thereafter and solely upon forms as prescribed and furnished by the department of revenue. However, an exemption from tax under RCW 84.36.381 or a credit under section 1 of this act shall continue for no more than four years unless a renewal application is filed as provided in subsection (3) of this section. The county assessor may also require, by written notice, a renewal application following an amendment of the income requirements set forth in RCW 84.36.381. Renewal applications shall be on forms prescribed and furnished by the department of revenue.

(2) A person granted an exemption under RCW 84.36.381 or a credit under section 1 of this act shall inform the county assessor of any change in status affecting ((~~the person's~~)) entitlement to the exemption or credit on forms prescribed and furnished by the department of revenue.

(3) Each person exempt from taxes under RCW 84.36.381 in 1993 and thereafter, shall file with the county assessor a renewal application not later than December 31 of the year the assessor notifies such person of the requirement to file the renewal application.

(4) Beginning in 1992 and in each of the three succeeding years, the county assessor shall notify approximately one-fourth of those persons exempt from taxes under RCW 84.36.381 in the current year who have not filed a renewal application within the previous four years, of the requirement to file a renewal application.

(5) If the assessor finds that the applicant does not meet the qualifications as set forth in RCW 84.36.381((~~, as now or hereafter amended~~)) or section 1 of this act, the claim or exemption shall be denied but such denial shall be subject to appeal under the provisions of RCW 84.48.010(5). If the applicant had received exemption or credit in prior years based on erroneous information, the taxes shall be collected subject to penalties as provided in RCW 84.40.130 for a period of not to exceed three years.

(6) The department and each local assessor is hereby directed to publicize the qualifications and manner of making claims under RCW 84.36.381 through 84.36.389 and section 1 of this act, through communications media, including such paid advertisements or notices as it deems appropriate. Notice of the qualifications, method of making applications, the penalties for not reporting a change in status, and availability of further information shall be included on or with property tax statements and revaluation notices for all residential property including mobile homes, except rental properties.

Sec. 3. RCW 84.36.387 and 1992 c 206 s 14 are each amended to read as follows:

(1) All claims for exemption under RCW 84.36.381 or a credit under section 1 of this act shall be made and signed by the person entitled to the exemption or credit, by his or her attorney in fact or in the event the residence of such person is under mortgage or purchase contract requiring accumulation of reserves out of which the holder of the mortgage or contract is required to pay real estate taxes, by such holder or by the owner, either before two witnesses or the county assessor or ((~~his~~)) the assessor's deputy in the county where the real property is located: PROVIDED, That if a claim for exemption or credit is made by a person living in a cooperative housing association, corporation, or partnership, such claim shall be made and signed by the person entitled to the exemption or credit and by the authorized agent of such cooperative.

(2) If the taxpayer is unable to submit his or her own claim, the claim shall be submitted by a duly authorized agent or by a guardian or other person charged with the care of the person or property of such taxpayer.

(3) All claims for exemption and renewal applications under RCW 84.36.381 shall be accompanied by such documented verification of income as shall be prescribed by rule adopted by the department of revenue.

(4) Any person signing a false claim with the intent to defraud or evade the payment of any tax shall be guilty of the offense of perjury.

(5) The tax liability of a cooperative housing association, corporation, or partnership shall be reduced by the amount of tax exemption or credit to which a claimant residing therein is entitled and such cooperative shall reduce any amount owed by the claimant to the cooperative by such exact amount of tax exemption or credit or, if no amount be owed, the cooperative shall make payment to the claimant of such exact amount of exemption or credit.

(6) A remainderman or other person who would have otherwise paid the tax on real property that is the subject of an exemption granted under RCW 84.36.381 or a credit granted under section 1 of this act for an estate for life shall reduce the amount which would have been payable by the life tenant to the remainderman or other person to the extent of the exemption or credit. If no amount is owed or separately stated as an obligation between these persons, the remainderman or other person shall make payment to the life tenant in the exact amount of the exemption or credit.

Sec. 4. RCW 84.36.389 and 1979 ex.s. c 214 s 4 are each amended to read as follows:

(1) The director of the department of revenue shall adopt such rules ((~~and regulations~~)) and prescribe such forms as may be necessary and appropriate for implementation and administration of this chapter subject to chapter 34.05 RCW, the administrative procedure act.

(2) The department may conduct such audits of the administration of RCW 84.36.381 through 84.36.389 and section 1 of this act and the claims for exemption or credit filed thereunder as it considers necessary. The powers of the department under chapter 84.08 RCW apply to these audits.

(3) Any information or facts concerning confidential income data obtained by the assessor or the department, or their agents or employees, under subsection (2) of this section shall be used only to administer RCW 84.36.381 through 84.36.389. Notwithstanding any provision of law to the contrary, absent written consent by the person about whom the information or facts have been obtained, the confidential income data shall not be disclosed by the assessor or the assessor's agents or employees to anyone other than the department or the department's agents or employees nor by the department or the department's agents or employees to anyone other than the assessor or the assessor's agents or employees except in a judicial proceeding pertaining to the taxpayer's entitlement to the tax exemption under RCW 84.36.381 through 84.36.389. Any violation of this subsection is a misdemeanor.

Sec. 5. RCW 84.52.080 and 1989 c 378 s 16 are each amended to read as follows:

(1) The ((~~county~~)) assessor shall extend the taxes upon the tax rolls in the form herein prescribed. The rate percent necessary to raise the amounts of taxes levied for state and county purposes, and for purposes of taxing districts coextensive with the county, shall be computed upon the assessed value of the property of the county; the rate percent necessary to raise the amount of taxes levied for any taxing district within the county shall be computed upon the assessed value of the property of the district; all taxes assessed against any property shall be added together and extended on the rolls in a column headed consolidated or total tax. In extending any tax, whenever it amounts to a fractional part of a cent greater than five mills it shall be made one cent, and whenever it amounts to five mills or less than five mills it shall be dropped. The amount of all taxes shall be entered in the proper columns, as shown by entering the rate percent necessary to raise the consolidated or total tax and the total tax assessed against the property.

(2) After entering the amounts under subsection (1) of this section, the assessor shall compute the amount of credit authorized under section 1 of this act. The credit allowed on any property shall be extended on the rolls in a column headed tax credit. The assessor shall subtract the amount of the credit from the total tax and enter this amount in a column headed tax payable.

(3) For the purpose of computing the rate necessary to raise the amount of any excess levy in a taxing district which has classified or designated forest land under chapter 84.33 RCW, other than the state, the ((~~county~~)) assessor shall add the district's timber assessed value, as defined in RCW 84.33.035, to the assessed value of the property((~~: PROVIDED, That~~)). For school districts maintenance and operations levies only one-half of the district's timber assessed value or eighty percent of the timber roll of ((~~such~~)) the district in calendar year 1983 as determined under chapter 84.33 RCW, whichever is greater, shall be added.

((~~(3)~~)) (4) Upon the completion of ((~~such~~)) the tax extension, it shall be the duty of the ((~~county~~)) assessor to make in each assessment book, tax roll or list a certificate in the following form:

I, . . . . . ., assessor of . . . . . . county, state of Washington, do hereby certify that the foregoing is a correct list of taxes levied on the real and personal property in the county of . . . . . . for the year ((~~one~~)) two thousand ((~~nine hundred and~~)) . . . . . .

Witness my hand this . . . . day of . . . . . ., ((19)). . .

.............. , ((~~County~~)) Assessor

((~~(4)~~)) (5) The ((~~county~~)) assessor shall deliver said tax rolls to the ((~~county~~)) treasurer, on or before the fifteenth day of January, taking receipt therefor, and at the same time the ((~~county~~)) assessor shall provide the ((~~county~~)) auditor with an abstract of the tax rolls showing the total amount of taxes collectible in each of the taxing districts.

NEW SECTION. Sec. 6. Section 1 of this act applies to taxes levied for collection in 2001 and thereafter.