WSR 15-03-083 PREPROPOSAL STATEMENT OF INQUIRY DEPARTMENT OF REVENUE [Filed January 20, 2015, 3:00 p.m.]
Subject of Possible Rule Making: Amend WAC 458-16-300 Public meeting hall—Public meeting place—Community meeting hall.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.36.865 Rules and regulations.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-16-300 provides administrative guidance regarding criteria of eligibility for nonprofit organizations applying for a property tax exemption under RCW 84.36.037 Nonprofit organization property connected with operation of public assembly hall or meeting place. Amending WAC 458-16-300 will update language due to the passage of SB 6405 (2014), which standardizes criteria for nonexempt uses of tax exempt property owned by nonprofit organizations; SHB 2402 (2010), which allows tax exempt property to be used to conduct a farmers market; and SHB 1510 (2006), which allows certain uses of property located in counties with a population of less than twenty thousand. Amending WAC 458-16-300 will also provide clarity for nonprofit organizations on the types of qualifying uses allowable for this exemption.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.
Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.
Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. A preliminary draft of possible rule changes is available via the department's online Rules Agenda.
Written comments may be submitted by mail and should be directed to Leslie Mullin, e-mail LeslieMu@dor.wa.gov, or mailing ITA Division, P.O. Box 47453, Olympia, WA 98504-7453.
Written and oral comments will be accepted at the public meeting.
Public Meeting Location: Capital Plaza Building, 4th Floor Executive Conference Room, 1025 Union Avenue S.E., Olympia, WA, on March 4, 2015, at 10:00 a.m. Call-in option can be provided upon request no later than three days before the meeting date.
Assistance For Persons with Disabilities: Contact Mary Carol LaPalm, (360) 725-7499, or Renee Cosare, (360) 725-7514, no later than ten days before the meeting date. For hearing impaired please contact us via the Washington relay operator at (800) 833-6384.
January 20, 2015
Dylan Waits
Rules Coordinator
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