WSR 13-06-001

EXPEDITED RULES

DEPARTMENT OF REVENUE


[ Filed February 20, 2013, 12:44 p.m. ]

     Title of Rule and Other Identifying Information: WAC 458-12-342 New construction -- Assessment, this rule explains how new construction is assessed for property tax purposes.

NOTICE

     THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Jay Jetter, Department of Revenue, P.O. Box 47471, Olympia, WA 98504-7471, e-mail JayJ@dor.wa.gov , AND RECEIVED BY May 6, 2013.


     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The department is proposing to amend this rule to correct two citations. The following changes are proposed:

• WAC 458-19-005 (2)(q) is to be changed to WAC 458-19-005 (2)(p); and
• WAC 458-12-005(4) is to be changed to WAC 458-12-[458-12-005] (2)(d).

     Copies of draft rules are available for viewing and printing on our web site at Rules Agenda.

     Reasons Supporting Proposal: To provide accurate information.

     Statutory Authority for Adoption: RCW 84.08.010 and 84.41.090.

     Statute Being Implemented: RCW 84.40.040.

     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: Jay Jetter, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1405; Implementation and Enforcement: Kathy Beith, 1025 Union Avenue S.E., Suite #200, Olympia, WA, (360) 534-1403.

February 20, 2013

Alan R. Lynn

Rules Coordinator

OTS-5314.1


AMENDATORY SECTION(Amending WSR 05-14-106, filed 6/30/05, effective 7/31/05)

WAC 458-12-342   New construction -- Assessment.   (1) New construction covered under the provisions of RCW 36.21.070 and 36.21.080, and defined in WAC 458-19-005 (2)(((q))) (p), shall be assessed at its true and fair value as of July 31st each year regardless of its percentage of completion. In instances when new construction continues after July 31 of any year, the increase in value of the property due to the new construction that occurs between August 1 of that year through July 31 of the following year is added to the assessment roll as "new construction" in the following year. New construction as used in this section refers only to real property, as defined in RCW 84.04.090 and further defined in WAC 458-12-010, and also to improvements, as described in WAC 458-12-005(((4))) (2)(d), located on leased public land, for which a building permit was issued or should have been issued pursuant to chapter 19.27, 19.27A, or 19.28 RCW or other laws providing for building permits.

     (2) The assessor is authorized to place new construction on the assessment rolls up to August 31st each year and shall notify the owner, or person responsible for payment of taxes, of the value of any new construction that has been assessed. The notice shall advise the owner, or person responsible for payment of taxes, that such owner or person has thirty days from the date of mailing of the notice, or up to sixty days when the county legislative authority has adopted a longer time period, whichever is later, to appeal the valuation to the county board of equalization as provided in WAC 458-14-056.

[Statutory Authority: RCW 84.08.010 and 84.41.090. 05-14-106, § 458-12-342, filed 6/30/05, effective 7/31/05; 93-08-049, § 458-12-342, filed 4/2/93, effective 5/3/93; 83-22-004 (Order PT 83-6), § 458-12-342, filed 10/20/83.]