WSR 00-01-044

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed December 7, 1999, 2:41 p.m. ]

Subject of Possible Rule Making: Amending WAC 458-16A-010 Nonprofit homes for the aging and 458-16A-020 Nonprofit homes for the aging -- Initial application and annual renewal.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.36.041 Nonprofit homes for the aging, and 84.36.865 Rules and regulations.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The 1999 legislature amended RCW 84.36.041 regarding homes for the aging that are completed or begin operations after the January 1st assessment date and the definition of "eligible resident." If a home becomes operational after January 1st, the number of dwelling units occupied by eligible residents on December 31st of that assessment year will determine the size of the property tax exemption. For all subsequent assessment years, the number of units occupied on January 1st will determine the size of the exemption. Chapter 356, Laws of 1999, also included a change in the definition of "disposable income" that reflects a change in the United States Internal Revenue Code. The proposed changes to both rules are intended to make the rules reflect the current state of the law. Proposed amendments to WAC 458-16A-020 also include revisions that relate to subsidies received from government entities and delete a processing deadline not authorized by statute.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

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, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Kim M. Qually, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 664-0086, fax (360) 664-0693.

Location and Date of Public Meeting: January 26, 2000, at 9:30 a.m., 711 Capitol Way South, 2nd Floor Conference Room, Olympia, WA.

Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date TDD 1-800-451-7985 or (360) 586-0721.

December 7, 1999

Claire Hesselholt

Rules Manager

Legislation and Policy Division

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