Preproposal statement of inquiry was filed as WSR 05-20-057.
Title of Rule and Other Identifying Information: Amend
WAC 458-14-005 Definitions, 458-14-015 Jurisdiction of county
boards of equalization, 458-14-025 Assessment roll
corrections)) adjustments not requiring board action,
458-14-026 Assessment roll corrections agreed to by taxpayer,
458-14-046 Regularly convened session -- Board
duties -- Presumption -- Equalization to revaluation year,
458-14-056 Petitions -- Time limits -- Waiver of filing deadline
for good cause, 458-14-066 Requests for valuation
information -- Duty to exchange documentary information -- Time
limits, 458-14-076 Hearings on petitions -- Withdrawal,
458-14-095 Record of hearings, 458-14-116 Orders of the
board -- Notice of value adjustment -- Effective date, 458-14-127
Reconvened boards -- Authority, 458-14-136 Hearing examiners,
458-14-160 Continuances -- Ex parte contact, and 458-14-170
Appeals to the state board of tax appeals.
Hearing Location(s): Capital Plaza Building, 4th Floor L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA on March 21, 2006, at 9:30 a.m.
Date of Intended Adoption: March 28, 2006.
Submit Written Comments to: James A. Winterstein, P.O. Box 47471, Olympia, WA 98504-7471, e-mail JimWi@dor.wa.gov, fax (360) 586-7602, by March 21, 2006.
Assistance for Persons with Disabilities: Contact Sandy Davis at (360) 725-7499 no later than ten days before the hearing date. Deaf and hard of hearing individuals may call 1-800-451-7985 (TTY users).
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: These rules are proposed to be updated to incorporate changes in legislation that have occurred. Also, the proposed amendments are necessary to provide clearer guidance for assessors, board members, and taxpayers, based on experience with the existing rules over the past few years.
Reasons Supporting Proposal: The proposed amendments to the rules bring them into conformity with current law and provide guidance to assessors, board members, and taxpayers with respect to the operation of the boards.
Statutory Authority for Adoption: RCW 84.08.010, 84.08.070, and 84.48.200.
Statute Being Implemented: RCW 84.48.200.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: James A. Winterstein, 1025 Union Avenue S.E., Suite #200, Olympia, WA, (360) 570-5880; Implementation and Enforcement: Peri Maxey, 1025 Union Avenue S.E., Suite #200, Olympia, WA, (360) 570-5860.
No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required for the reason that the rule does not impose any new performance requirement or administrative burden on any small business.
A cost-benefit analysis is not required under RCW 34.05.328. The proposed rules are not significant legislative rules as defined by RCW 34.05.328.
February 8, 2006
Alan R. Lynn
AMENDATORY SECTION(Amending WSR 95-17-099, filed 8/23/95, effective 9/23/95)
WAC 458-14-005 Definitions. The following definitions ((
shall)) apply to chapter 458-14 WAC:
(1) "Alternate member" means a board member appointed by the county legislative authority to serve in the temporary absence of a regular board member.
(2) "Arm's length transaction" means a transaction between parties under no duress, not motivated by special purposes, and unaffected by personal or economic relationships between themselves, both seeking to maximize their positions from the transaction.
(3) "Assessed value" means the value of real or personal property determined by an assessor.
(4) "Assessment roll" means the record which contains the assessed values of property in the county.
(5) "Assessment year" means the calendar year when the property is listed and valued by the assessor and precedes the calendar year when the tax is due and payable.
(6) "Assessor" means a county assessor or any person authorized to act on behalf of the assessor.
(7) "Board" means a county board of equalization.
(8) "County financial authority" means the county treasurer or any other person in a county responsible for billing and collecting property taxes.
(9) "County legislative authority" means the board of county commissioners or the county legislative body as established under a home rule charter.
(10) "Department" means the department of revenue.
(11) "Documentary evidence" means comparable sales data,
cost data, income data, or any other item of evidence,
including maps or photographs, which ((
supports value)) makes
the existence of relevant facts more or less probable.
(12) "Equalize" means ensuring that comparable properties are comparably valued and refers to the process by which the county board of equalization reviews the valuation of real and personal property on the assessment roll as returned by the assessor, so that each tract or lot of real property and each article or class of personal property is entered on the assessment roll at one hundred percent of its true and fair value.
(13) "Interim member" means a board member appointed by
the county legislative authority to fill a vacancy caused by
the resignation or permanent incapacity of a regular board
Such)) The interim member shall serve for the
balance of the regular board member's term.
(14) "Manifest error" means an error in listing or assessment, which does not involve a revaluation of property, including the following:
(a) An error in the legal description;
(b) A clerical or posting error;
(c) Double assessments;
(d) Misapplication of statistical data;
(e) Incorrect characteristic data;
(f) Incorrect placement of improvements;
(g) Erroneous measurements;
(h) The assessment of property exempted by law from taxation;
(i) The failure to deduct the exemption allowed by law to the head of a family; or
(j) Any other error which can be corrected by reference to the records and valuation methods applied to similarly situated properties, without exercising appraisal judgment.
(15) "Market value" means the amount of money a buyer of property willing but not obligated to buy would pay a seller of property willing but not obligated to sell, taking into consideration all uses to which the property is adapted and might in reason be applied. True and fair value is the same as market value or fair market value.
(16) "May" as used in this chapter is expressly intended to be permissive.
(17) "Member" means a regular member of a board.
(18) "Reconvene" refers to the board's limited power to meet to equalize assessments in the current assessment year after the board's regularly convened session is adjourned, or to meet to hear matters concerning prior years.
(19) "Regularly convened session" means the statutorily mandated twenty-eight day period commencing annually on July 15, or the first business day following July 15 if it should fall on a Saturday, Sunday, or holiday.
(20) "Revaluation" means a change in value of property based upon an exercise of appraisal judgment.
(21) "Shall" as used in this chapter, unless the context indicates otherwise, is expressly intended to be mandatory.
(22) "Taxpayer" means the person or entity whose name and
address appears on the assessment rolls, or their duly
authorized agent, personal representative, or guardian. "Taxpayer" also includes the person or entity whose name and
address should appear on the assessment rolls as the owner of
the property, but because of mistake, delay, or inadvertence
does not so appear; for example, in an instance when the rolls
have not yet been updated after a transfer of property. A
property owner may contract with a lessee for the purpose of
making the lessee responsible for the payment of the property
tax and ((
such)) the lessee may be deemed to be a taxpayer
solely for the purpose of pursuing property tax appeals in his
or her own name. If (( such)) the contract is made, the lessee
shall be responsible for providing the county assessor with a
proper and current mailing address.
(23) "Tax year" means the calendar year when property taxes are due and payable.
[Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-005, filed 8/23/95, effective 9/23/95; 90-23-097, § 458-14-005, filed 11/21/90, effective 12/22/90.]
Appeals of exemption denials arising under RCW 35.21.755 (public corporations).
(b))) Appeals for a change in appraised value when the
department establishes taxable rent under ((
(2)(b))) chapter 82.29A RCW (leasehold excise tax) based on an
appraisal done by the county assessor at the request of the
(b) Appeals of assessor determinations related to cancellation of exemption pursuant to RCW 84.14.110 (multiple unit dwellings in urban centers).
(c) Appeals of decisions or disputes pursuant to RCW 84.26.130 (historic property).
(d) Forest land ((
determinations pursuant to RCW 84.33.116, 84.33.118, 84.33.120,)) application denial under
RCW 84.33.130, and forest land removal under RCW 84.33.140(( ,
including an appeal of an assessor's refusal to classify land
as forest land under RCW 84.33.120)).
(e) Current use determinations pursuant to RCW 84.34.035,
denial of application for farm and agricultural land, and RCW
and 84.34.035)), removal from current use
classification and appeal of new assessed valuation upon
removal of current use classification.
(f) Appeals pursuant to RCW 84.36.385 (senior citizen exemption denials).
(g) Appeals pursuant to RCW 84.36.812 (assessed value upon which additional tax is based, upon cessation of exempt use).
(h) Determinations pursuant to RCW 84.38.040 (property tax deferrals).
(i) Determinations pursuant to RCW 84.40.039 (valuation reduction after government restriction).
(j) Determinations pursuant to RCW 84.40.085 (omitted property or value).
(j))) (k) Valuation appeals of taxpayers pursuant to
(k))) (l) Appeal from a decision of the assessor
relative to a claim for either real or personal property tax
exemption, pursuant to RCW 84.48.010.
(l))) (m) Determinations pursuant to RCW 84.48.065
(cancellation or correction of manifest error) when the
cancellation or correction results in a change on the
assessment or tax roll.
(n) Destroyed property appeals pursuant to RCW 84.70.010.
(2) Boards have jurisdiction to equalize property values on their own initiative pursuant to RCW 84.48.010, in accordance with WAC 458-14-046.
[Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-015, filed 8/23/95, effective 9/23/95; 93-08-050, § 458-14-015, filed 4/2/93, effective 5/3/93; 90-23-097, § 458-14-015, filed 11/21/90, effective 12/22/90.]
(2) Statutorily required ((
corrections)) adjustments to
the assessment rolls (( shall)) must be made by the assessor as
necessary and (( shall)) do not require any board action. Such
(( corrections)) adjustments include:
(a) Change of tax status due to a sale to or by a public
(b) The removal, addition, or change of status of a senior citizens/disabled exemption;
(c) The removal, addition, or change of status of a
current use ((
(d) The removal, addition, or change of status of forest
classification or)) designation;
(e) The reduction of property value with respect to destroyed property;
(f) The removal, addition, or change of status of a special valuation assessment (chapters 84.14 and 84.26 RCW);
(g) The exemption with respect to physical improvements to a single family dwelling (RCW 84.36.400);
(h) The change of status of property determined to be exempt by the department;
The change of status of property owned by a public
corporation, commission or authority, based on use (RCW 35.21.755); and
(j))) The exemption of a sprinkler system installed in a nightclub (RCW 84.36.660);
(j) Valuation reduction after adoption of government restriction (RCW 84.40.039); and
(k) The cancellation or correction of assessment rolls which assessments are manifestly erroneous (RCW 84.48.065).
(3) Notice of any of the above changes, except for
subsection (2)(h) of this section, ((
shall)) must be
(( personally served upon the taxpayer, or)) mailed to the
taxpayer by the assessor, and (( shall)) must notify the
taxpayer of the right to appeal the change to the board and
(( shall)) must notify the taxpayer of the time period in which
to file his or her petition.
[Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.200. 93-08-050, § 458-14-025, filed 4/2/93, effective 5/3/93; 90-23-097, § 458-14-025, filed 11/21/90, effective 12/22/90.]
(a) The assessment roll has previously been certified in accordance with RCW 84.40.320;
(b) The taxpayer has timely filed a completed petition with the board for the current assessment year;
(c) The board has not yet held a hearing on the merits of the taxpayer's petition; and
(d) The assessor and taxpayer have signed an agreement as
to the true and fair value of the taxpayer's property in which
agreement the parties set forth the valuation information
which was used to establish ((
such)) the true and fair value. The true and fair value (( shall)) must be the value as of
January 1 of the year in which the property was last revalued
by the assessor according to a revaluation cycle approved by
the department. For example, if the county is on a
(( multiyear)) four-year revaluation cycle, and the taxpayer's
property was last revalued in (( 1990)) 2005, any agreement
between the taxpayer and the assessor based on an appeal by
the taxpayer in (( 1992)) 2007, must use the true and fair
value of the taxpayer's property in (( 1990)) 2005 as the basis
of the agreement. The value thus agreed to will, in this
example, only apply to the (( 1992)) 2007 assessment year (the
assessment year for which the taxpayer timely filed his or her
appeal) and thereafter until the taxpayer's property is again
revalued in accordance with an approved revaluation cycle.
(2) The assessor ((
shall)) must immediately notify the
board of any corrections to the assessment roll made in
accordance with subsection (1) of this section, with a copy of
the notification provided to the taxpayer, and the taxpayer's
petition shall be deemed withdrawn as of the date of
notification to the board.
[Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.200. 93-08-050, § 458-14-026, filed 4/2/93, effective 5/3/93.]
(2) At its regularly convened session, the board
shall)) must adjust the current assessment year's value of
property, both real and personal, to its true and fair value,
but only if the board finds that the assessed value is not
correct based upon:
(a) Information available to the board and/or the board's own examination and comparison of the assessment roll; or
(b) A request by the assessor, together with necessary
valuation information, for correction of an error which
correction requires ((
some)) appraisal judgment.
(3) The board ((
shall)) must also hold hearings in
accordance with WAC 458-14-076 on properly and timely filed
(4) The assessor's valuation ((
shall be)) as certified to
the board of equalization under RCW 84.40.320 is presumed
correct, except with respect to subsection (2)(b) of this
section(( , unless the board has clear, cogent, and convincing
evidence that the valuation is grossly inequitable and
palpably excessive or that the valuation was made on a
fundamentally wrong basis)). The taxpayer may overcome the
presumption of correctness in favor of the assessor's
valuation as follows:
(a) If a taxpayer shows by clear, cogent, and convincing evidence that the assessor's overall approach to valuation, or the assessor's valuation method, is flawed or invalid, then the presumption does not apply. For example, the taxpayer may be able to prove that the assessor failed to deduct any amount for depreciation when using the cost approach to value on an existing improvement. In such a case, the taxpayer only needs to prove the correct value of the property by a preponderance of the evidence.
(b) If a taxpayer shows by clear, cogent, and convincing evidence that a specific value within an overall assessed value is incorrect, then the standard of proof shifts to preponderance of the evidence for all contested issues related to that specific value. For example, the overall assessment of complex industrial properties is often made up of particular values for portions of the property being appraised. An assessor's error on one value decision does not necessarily invalidate the entire property's assessment, and the presumption of correctness in favor of the assessor remains with respect to the remainder of the property.
(5) In counties which are not on an annual revaluation
cycle, the board ((
shall)) must, in relation to a taxpayer
appeal or otherwise, equalize real property values to true and
fair value as of January 1 of the year in which the property
was last revalued by the county assessor according to an
approved revaluation cycle.
(6) The board ((
shall)) must also consider any taxpayer
appeals from an assessor's decision with respect to tax
exemption of real or personal property, and determine:
(a) If the taxpayer is entitled to an exemption; and
(b) If so, the amount thereof.
[Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.200. 90-23-097, § 458-14-046, filed 11/21/90, effective 12/22/90.]
(2) A taxpayer's petition for review of the assessed
valuation placed upon property by the assessor or for review
of any of the types of appeals listed in WAC 458-14-015
shall)) must be filed in duplicate with the board on or
before July 1st of the assessment year or within thirty days,
or up to sixty days if a longer time period is adopted by the
county legislative authority, after the date an assessment or
value change notice or other determination notice is mailed to
the taxpayer, whichever date is later (RCW 84.40.038).
(3) No late filing of a petition shall be allowed except
as specifically provided in this subsection. The board may
waive the filing deadline if the petition is filed within a
reasonable time after the filing deadline and the petitioner
shows good cause, as defined in this subsection, for the late
filing. A petition that is filed after the deadline without a
showing of good cause ((
shall)) must be dismissed unless,
after the taxpayer is notified by the board that the petition
will be dismissed because of the late filing, the taxpayer
promptly shows good cause for the late filing. The board
(( shall)) must decide a taxpayer's claim of good cause without
holding a public hearing on the claim and (( shall)) must
promptly notify the taxpayer of the decision, in writing. The
board's decision regarding a waiver of the filing deadline is
final and not appealable to the state board of tax appeals. Good cause may be shown by documentation of one or more of the
following events or circumstances:
(a) The taxpayer was unable to file the petition by the filing deadline because of a death or serious illness of the taxpayer or of a member of the taxpayer's immediate family occurring at or shortly before the time for filing. For purposes of this subsection, the term "immediate family" includes, but is not limited to, a grandparent, parent, brother, sister, spouse, child, or grandchild.
(b) The taxpayer was unable to file the petition by the filing deadline because of the occurrence of all of the following:
(i) The taxpayer was absent from his or her home or from the address where the assessment notice or value change notice is normally received by the taxpayer. If the notice is normally mailed by the assessor to a mortgagee or other agent of the taxpayer, the taxpayer must show that the mortgagee or other agent was required, pursuant to written instructions from the taxpayer, to promptly transmit the notice and failed to do so; and
(ii) The taxpayer was absent (as described in (b)(i) of this subsection) for more than fifteen of the thirty days prior to the filing deadline; and
(iii) The filing deadline is after July 1 of the
, that is, the notice from which the taxpayer
appeals was mailed within the assessment year and after June
(c) The taxpayer was unable to file the petition by the filing deadline because the taxpayer reasonably relied upon incorrect, ambiguous, or misleading written advice as to the proper filing requirements by either a board member or board staff, the assessor or assessor's staff, or the property tax advisor designated under RCW 84.48.140, or his or her staff.
(d) The taxpayer was unable to file the petition by the filing deadline because of a natural disaster such as a flood or earthquake occurring at or shortly before the time for filing.
(e) The taxpayer was unable to file the petition by the filing deadline because of a delay or loss related to the delivery of the petition by the postal service. The taxpayer must be able to provide documentation from the postal service of such a delay or loss.
(f) The taxpayer is a business and was unable to file the petition by the filing deadline because the person employed by the business, responsible for dealing with property taxes, was unavailable due to illness or unavoidable absence.
(4) If a petition is filed by mail it ((
shall)) must be
postmarked no later than the filing deadline. If the filing
deadline falls upon a Saturday, Sunday or holiday, the
petition (( shall)) must be filed on or postmarked no later
than the next business day.
(5) A petition is properly completed when all relevant
questions on the form provided or approved by the department
have been answered and the answers contain sufficient
information or statements to apprise the board and the
assessor of the reasons for the appeal. A petition which
merely states that the assessor's valuation is too high or
that property taxes are excessive, or similar such statements,
is not properly completed and ((
shall)) must not be considered
by the board. If, at the time of filing the petition, the
taxpayer does not have all the documentary evidence available
which he or she intends to present at the hearing, the
petition will be deemed to be properly completed for purposes
of preserving the taxpayer's right of appeal, if it is
otherwise fully and properly filled out. However, any
comparable sales (( or other)), valuation evidence, or other
documentary evidence not submitted at the time the petition is
filed must be provided by the taxpayer to the assessor and the
board at least seven business days, excluding legal holidays,
prior to the board hearing. A copy of (( such)) the completed
petition (( shall)) must be provided to the assessor by the
clerk of the board. Any petition not fully and properly
completed (( shall)) must not be considered by the board (RCW 84.40.038) and a notice of the board's rejection of the
petition must be promptly mailed to the taxpayer. See: WAC 458-14-066 Requests for valuation information -- Duty to
exchange information -- Time limits, for an explanation of the
availability, use and exchange of valuation and other
documentary information prior to the hearing before the board.
(6) Whenever the taxpayer has an appeal pending with the
board, the state board of tax appeals or with a court of law,
and the assessor notifies the taxpayer of a change in property
valuation, the taxpayer is required to file a timely petition
with the board in order to preserve the right to appeal the
change in valuation. For example, if a taxpayer has appealed
a decision of the board to the board of tax appeals regarding
an assessed value for the year ((
1989)) 2005, and that appeal
is pending when the assessor issues a value change notice for
the (( 1990)) 2006 assessment year, the taxpayer must still
file a timely petition appealing the valuation for the
(( 1990)) 2006 assessment year in order to preserve his or her
right to appeal from that (( 1990)) 2006 assessed value. If
the taxpayer has an appeal pending before any board, the board
of tax appeals, or any court, and the assessor does not issue
a value change notice regarding the property under appeal
while the appeal is pending, the taxpayer does not need to
take any further action to preserve the effect of the decision
reached on appeal, for an assessment year subsequent to the
year being appealed. For example, if a taxpayer appeals a
board decision to the board of tax appeals regarding
assessment year 2005, and that appeal is pending until
assessment year 2007, but the assessor has not changed the
2005 assessed value of the taxpayer's property for assessment
year 2006, and does not send the taxpayer a value change
notice for 2006, the decision of the board of tax appeals in
2007 applies to the assessed value in 2006 without any further
action by the taxpayer. The assessor would make the 2006
assessed value comply with the decision, if a change for 2005
(7) Petition forms shall be available from the clerk of the board and from the assessor's office.
[Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-056, filed 8/23/95, effective 9/23/95; 90-23-097, § 458-14-056, filed 11/21/90, effective 12/22/90.]
(2) Requests by a taxpayer for valuation information from
the assessor may be made on the petition form filed with the
board, or may be made at any reasonable time prior to the
hearing. Upon request by the taxpayer, the assessor ((
must make available to the taxpayer the comparable sales used
in establishing the taxpayer's property valuation. If
valuation criteria other than comparable sales were used, the
assessor (( shall)) must provide the taxpayer with (( such)) the
information. All such valuation information, including
comparable sales, (( shall)) must be provided to the taxpayer
and the board within sixty days of the request but at least
fourteen business days, excluding legal holidays, prior to the
taxpayer's appearance before the board of equalization.
(3) The valuation information provided by the assessor to
the taxpayer ((
shall)) must not be subsequently changed by the
assessor unless the assessor has found new evidence supporting
the assessor's valuation, in which situation the assessor
(( shall)) must provide the additional evidence to the taxpayer
and the board at least fourteen business days prior to the
hearing at the board.
(4) A taxpayer who lists comparable sales on the
petition, or who provides the board and the assessor with
comparable sales or valuation evidence after filing the
shall)) must not thereafter change or add other
comparable sales (( or)), valuation evidence, or other
documentary evidence without (( providing)) mailing or
submitting the evidence to the assessor and the board (( with
the additional information)) at least seven business days,
excluding legal holidays, prior to the board hearing.
(5) If either the assessor or taxpayer does not comply with the requirements of this section, the board in its discretion may take any of the following actions:
(a) If there is no objection by either party, consider the new evidence provided by either party and proceed with the hearing;
(b) If there is an objection by either party to the failure of the other party to comply with the requirements of this section, the board may:
(i) Refuse to consider evidence that was not timely submitted;
(ii) Accept the evidence that was not timely submitted, regardless of a party's objection, when the evidence is not unduly detrimental to the objecting party, and give the evidence the appropriate weight;
(iii) Postpone the hearing for a definite time period designated by the board, to provide the parties an opportunity to review all evidence; or
(iii))) (iv) Proceed with the hearing but allow the
parties to submit new evidence to the board and the other
party, after the hearing is concluded, within definite time
periods designated by the board, and provide each party with
an adequate opportunity to rebut or comment on the new
evidence prior to the board's decision.
[Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-066, filed 8/23/95, effective 9/23/95; 90-23-097, § 458-14-066, filed 11/21/90, effective 12/22/90.]
(2) The assessor and taxpayer ((
shall)) must be provided
notice of the hearing date by the clerk of the board at least
fifteen business days before the hearing, unless the clerk and
the parties agree upon a shorter time period.
(3) If property is sold or transferred after a petition has been timely filed, the seller or transferor may continue to pursue the appeal unless otherwise agreed in writing between the parties. If the seller or transferor does not pursue the appeal, the new purchaser or transferee may pursue the appeal in place of the seller or transferor.
(4) All persons testifying before the board ((
must swear or affirm on the record that they will testify
truthfully under penalty of perjury.
[Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.200. 90-23-097, § 458-14-076, filed 11/21/90, effective 12/22/90.]
(2) Testimony concerning information which is exempt from
public disclosure pursuant to RCW 84.40.340 or 42.17.310
shall)) must be recorded on a separate (( blank audio tape))
audio recording device, and (( shall)) must, along with any
other confidential evidence, be placed in an envelope bearing
the notation "confidential evidence" and the case number, and
sealed from public inspection. The clerk (( shall)) must keep
a separate file for all (( such)) the confidential evidence. Provided that, notwithstanding the above described procedures,
any procedure which substantially complies with the
confidentiality requirements of the above mentioned statutes
shall be sufficient.
(3) The public record ((
shall)) must include:
(a) The date or dates the board was in session;
(b) The names of board members or hearing examiners in attendance; and
(c) All evidence presented to the board.
(4) The requirements of this section shall not apply to post hearing deliberations of a board.
(5) Boards are not required to provide transcripts of
proceedings to any person or entity other than as may be
required by chapter 42.17 RCW, however board clerks ((
must complete a form provided by the department for each
(6) The records of the board ((
shall)) must be kept and
maintained as required by RCW 40.14.060.
[Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.200. 90-23-097, § 458-14-095, filed 11/21/90, effective 12/22/90.]
(2) All orders of the board ((
shall)) must be signed by
the chairman of the board, provided, however, that the
chairman may, by written designation, authorize other members
or the board clerk to sign orders on behalf of the chairman.
(3) After a hearing, if a board adjusts or sustains the
valuation of a parcel of real property or an item of personal
property, the board ((
shall)) must serve or mail notice of the
decision to the appellant and the assessor.
(a) If the valuation is reduced, the new valuation shall take effect immediately, subject to the parties' right to appeal the decision.
(b) If the valuation is increased, the increased valuation shall become effective thirty days after the date of service or mailing of the notice of the adjustment unless the taxpayer or assessor files a petition to the board of tax appeals in accordance with WAC 458-14-170, before the effective date. If such a petition is filed, the increase does not take effect until the board of tax appeals disposes of the matter.
(4) If the valuation is increased without a petition having been filed, the increased valuation shall become effective thirty days after the date of service or mailing of the notice of the adjustment to the assessor and the taxpayer unless the assessor or taxpayer files a petition with the board on or before the effective date.
(5) In counties with a multiyear revaluation cycle, orders issued by the board shall have effect up to the end of the revaluation cycle used by the assessor and approved by the department. The board order may contain a specific statement notifying the parties of this effect. If there has been an intervening change in assessed value of the taxpayer's property between the time the petition was filed and the date the board's order is issued, the board's order shall have effect only up to the effective date of the change in assessed value. The same effect will also apply when a valuation adjustment is ordered upon appeal of a board order.
(6) In counties with a multiyear revaluation cycle, once the board has issued a decision with respect to a taxpayer's real property, and when there has been no intervening change in assessed value, any subsequent appeal to the board:
(a) By the same taxpayer relating to the same property
shall be treated as a motion for reconsideration. The board
shall)) must hold a hearing on the appeal/motion only if the
taxpayer can show that there is newly discovered evidence that
materially affects the basis for the board's decision and the
taxpayer can show that the evidence could not with reasonable
diligence have been discovered and produced at the original
(b) By a taxpayer who acquired the property from the taxpayer to whom the board decision was issued, and for a subsequent assessment year, shall be treated as an original appeal.
[Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-116, filed 8/23/95, effective 9/23/95; 90-23-097, § 458-14-116, filed 11/21/90, effective 12/22/90.]
(a) A taxpayer requests the board reconvene and submits
to the board ((
a sworn)) an affidavit stating that notice of
change of value for the assessment year was not received by
the taxpayer at least fifteen calendar days prior to the
deadline for filing the petition, and can show proof that the
value was actually changed.
(b) An assessor submits an affidavit to the board stating
that the assessor was unaware of facts which were discoverable
at the time of appraisal and that such lack of facts caused
the valuation of property to be materially affected.
Submitting such an affidavit to the board is for the purpose
of correcting latent defects in the assessment process that
become apparent only after the normal appeal process has
expired, and is wholly within the assessor's discretion. In
the affidavit, the assessor ((
shall)) must state the facts
which affected the value and also state both the incorrect
value and the true and fair market value of the property and
(( shall)) must mail a copy of the affidavit to the taxpayer. If the board decides to reconvene to consider the valuation,
it (( shall)) must notify both the taxpayer and assessor of its
decision in writing.
(c) In an arm's length transaction, a bona fide purchaser or contract buyer of record has acquired an interest in real property subsequent to the first day of July and on or before December 31 of the assessment year and the sale price was less than ninety percent of the assessed value.
(2) Upon request of either the taxpayer or the assessor,
boards may reconvene on their own authority to hear appeals
with respect to property or value that was omitted from the
assessment rolls. No request shall be accepted ((
period more than three years preceding the year in which the
omission is discovered)) if it is made concerning an
assessment year that is more than three years prior to the
year the omitted property or value was discovered. The
request itself must be received by the board no later than
thirty calendar days, or up to sixty days if a longer time
period is adopted by the county legislative authority under
RCW 84.40.038, after the mailing of the notification of the
discovery of the omitted property or value. For example, if
omitted property is discovered in September 2005, and the
property was omitted since 2000, the board may only reconvene
to hear an appeal for assessment year 2002, and subsequent
years. If the taxpayer is notified by mail of the discovery
of the omitted property or value on October 14, 2005, for
example, any request with respect to the omitted property or
value must be made no later than thirty calendar days after
October 14, 2005, or up to sixty days if a longer time period
is adopted by the county legislative authority under RCW 84.40.038.
(3) Requests for reconvening boards concerning prior
year's assessments or for an extension of the annual regularly
convened session to enable the board to complete its annual
equalization duties ((
shall)) must be submitted to the clerk
of the board who (( shall)) must submit (( such)) the request to
the department for determination.
(4) The department may require any board to reconvene at any time for the purpose of performing or completing any duty or taking any action the board might lawfully have performed or taken at any of its previous meetings, or for any other purpose allowed by law. This statutory authority is reserved for those instances when an error or injustice has occurred and where the regular remedial procedures do not apply. These instances include significant valuation errors that become apparent only after the normal appeal process has expired.
(5) The department ((
shall)) must reconvene a board upon
request of a taxpayer when the taxpayer makes a prima facie
showing of actual (( or constructive)) fraud on the part of
taxing officials, or makes a prima facie showing that the
taxpayer's property is overvalued by at least double the true
and fair value. The department (( shall)) must reconvene a
board upon request of an assessor when the assessor makes a
prima facie showing of actual or constructive fraud on the
part of a taxpayer.
(6) All reconvening requests ((
(a) Specify the assessment year(s) that is the subject of the request; and
(b) State the specific grounds upon which the request is based; and
(c) If the taxpayer is the party requesting the reconvening, state that he or she is the owner or duly authorized agent, personal representative or guardian, of the property or is a lessee responsible for the payment of the property taxes.
(7) No board shall reconvene later than three years after the adjournment of its regularly convened session, except in the case of omitted property or value, as noted in subsection (2) of this section. The three years is determined by the date of adjournment of the board's regularly convened session, which is four weeks after July 15th, or four weeks after the first business day after July 15th, if July 15th falls on a Saturday, Sunday, or holiday. For example, for a timely request to reconvene regarding the 2006 assessment roll, the allowable time period in which to receive the request would be from August 14, 2006 through August 13, 2009.
[Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-127, filed 8/23/95, effective 9/23/95; 93-08-050, § 458-14-127, filed 4/2/93, effective 5/3/93; 90-23-097, § 458-14-127, filed 11/21/90, effective 12/22/90.]
(2) All hearing examiners ((
shall)) must take the same
oath required of regular board members and (( shall)) must meet
the same qualifications for membership as regular board
(3) A board member may act as a hearing examiner.
(4) A hearing examiner may hold hearings separate from the board and take testimony from both parties and their witnesses.
(5) Hearing examiners ((
shall)) must present to the full
board or a quorum thereof, all evidence submitted by the
parties at the hearing before the hearing examiner. The board
(( shall)) must make the final determination on all petitions
filed. The board may make its final determination based upon
the record submitted by the examiner or may request further
testimony or documentation from either the taxpayer or the
assessor, including their witnesses, before making its final
[Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.200. 90-23-097, § 458-14-136, filed 11/21/90, effective 12/22/90.]
(2) No one shall make or attempt to make any ex parte
contact with board members except upon notice and opportunity
for all parties to be present or to the extent required for
the disposition of ex parte matters as authorized by law((
nor shall a)). No board member shall make or attempt to make
any ex parte contact with any person regarding any issue in
the proceeding (( who has a direct or indirect interest in the
outcome of the proceeding)), without notice and opportunity
for all parties to participate, unless necessary to procedural
aspects of maintaining an orderly process.
[Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-160, filed 8/23/95, effective 9/23/95; 90-23-097, § 458-14-160, filed 11/21/90, effective 12/22/90.]
(2) The notice of appeal ((
shall)) must specify the
actions of the board that the appellant is appealing, and
(( shall)) must be in (( such)) the form (( as is)) required by
the board of tax appeals (see WAC 456-10-310 and 456-09-310). (( The petitioner shall serve a copy of the notice of appeal on
all named parties within the same thirty-day time period.))
(3) The board appealed from ((
shall)) must file with the
board of tax appeals a true and correct copy of its decision
in (( such)) the action and all evidence taken in connection
[Statutory Authority: RCW 84.48.200, 84.08.010 and 84.08.070. 95-17-099, § 458-14-170, filed 8/23/95, effective 9/23/95; 93-08-050, § 458-14-170, filed 4/2/93, effective 5/3/93; 90-23-097, § 458-14-170, filed 11/21/90, effective 12/22/90.]