House of Representatives
Office of Program Research
This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent.
Brief Description: Concerning property tax refunds more than three years after the due date resulting from certain manifest errors.
Sponsors: Representatives Ramos, Pollet, Tarleton, Peterson, Appleton and Tharinger.
Hearing Date: 2/7/19
Staff: Richelle Geiger (786-7139).
A taxpayer may seek a property tax refund for multiple reasons, provided in statute. Ground for refunds include taxes paid as a result of manifest error in a description of property that is taxed, such as an error in the square footage description of a building. Generally, a taxpayer must file a claim for a refund within three years of the tax due date. A county legislative authority may authorize refunds more than three years after the tax due date, if a claim is filed on the basis of the refund is a manifest error.
To correct a manifest error, a county assessor or a treasurer may cancel or correct tax records up to three years preceding the year in which the error is discovered. A county legislative authority may permit cancelations or corrections of tax records, more than three year preceding the year in which the error was discovered.
Summary of Bill:
Eliminates the requirement that a claim must be filed for a county legislative authority to authorize a property tax refund to be processed more than three years after the due date of the payment, if the refund is the result of a manifest error.
Fiscal Note: Requested on February 2, 2019.
Effective Date: The bill takes effect 90 days after adjournment of the session in which the bill is passed.