SENATE 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.
As Reported by Senate Committee On:
Local Government, March 14, 2019
Title: An act relating to property tax refunds more than three years after the due date resulting from certain manifest errors.
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.
Brief History: Passed House: 3/04/19, 96-0.
Committee Activity: Local Government: 3/14/19, 3/14/19 [DP].
SENATE COMMITTEE ON LOCAL GOVERNMENT
Majority Report: Do pass.
Signed by Senators Takko, Chair; Short, Ranking Member; Honeyford and Lovelett.
Staff: Bonnie Kim (786-7316)
Background: A taxpayer may seek a property tax refund for multiple reasons provided in statute. Grounds 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 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.
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 for taxes paid as the result of a manifest error.
Fiscal Note: Available.
Creates Committee/Commission/Task Force that includes Legislative members: No.
Effective Date: Ninety days after adjournment of session in which bill is passed.
Staff Summary of Public Testimony: PRO: This bill was brought by assessors and aims to fix a manifest error as quickly as possible. We want to make this process as simple as possible for the taxpayer. Generally, six years is the longest period possible to do a manifest error adjustment.
Persons Testifying: PRO: Representative Bill Ramos, Prime Sponsor; Michael Moran, Office of Assessments, King County Assessor.
Persons Signed In To Testify But Not Testifying: No one.