PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: Amending WAC 458-16-115 Personal property exemption -- Exceptions; and repealing WAC 458-12-090 Listing of personalty -- $300 exemption and its effect on listing, 458-12-270 Listing of property -- Household goods and personal effects, 458-12-275 Listing of property -- $300 -- Head of family -- In general, and 458-12-280 Listing of property -- $300 -- Head of family -- Definitions.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.36.865.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department is amending WAC 458-16-115 to incorporate and update information currently contained in WAC 458-16-115, 458-12-090, 458-12-270, 458-12-275, and 458-12-280. These rules provide information about the personal property tax exemptions for the head of a family and for household goods, furnishings, and personal effects. Consolidating these rules into a single document will provide the information about these exemptions to taxpayers and county assessors in a more efficient and user-friendly manner.
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 Mark Mullin, Tax Policy Specialist, State of Washington Department of Revenue, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6112, fax (360) 664-0693, e-mail MarkM@dor.wa.gov.
Location and Date of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA. The meeting will take place Tuesday, on January 8, 2002, at 9:30 a.m.
Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TDD 1-800-451-7985, or (360) 570-6175.
November 28, 2001
Claire Hesselholt, Rules Manager
Legislation and Policy Division