FINAL BILL REPORT
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.
C 32 L 19
Synopsis as Enacted
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.
House Committee on Finance
Senate Committee on Local Government
A taxpayer may seek a property tax refund for multiple reasons, including 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 the refund claim is based on taxes paid as the result of 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 cancellations or corrections of tax records more than three years preceding the year in which the error was discovered.
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 is eliminated, if the refund is for taxes paid as the result of a manifest error.
Votes on Final Passage:
July 28, 2019