_______________________________________________
HOUSE
BILL 2242
_______________________________________________
Passed
Legislature - 1991 1st Special Session
State
of Washington 52nd Legislature 1991 1st Special Session
Read
first time June 27, 1991. Modifying phase-in
of property taxes for homes for the aging.
AN ACT
Relating to delaying the phase-in of property taxes for homes for the aging;
amending RCW 84.36.041; and declaring an emergency.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
84.36.041 and 1991 c 203 s 2 are each amended to read as follows:
(1)
All real and personal property used by a nonprofit home for the aging that is
reasonably necessary for the purposes of the home is exempt from taxation if
the benefit of the exemption inures to the home and:
(a) At
least fifty percent of the occupied dwelling units in the home are occupied by
eligible residents; or
(b)
The home is subsidized under a federal department of housing and urban
development program. The department of revenue shall provide by rule a
definition of homes eligible for exemption under this subsection (b),
consistent with the purposes of this section.
(2) A
home for the aging is eligible for a partial exemption if the home does not
meet the requirements of subsection (1) of this section because fewer than
fifty percent of the occupied dwelling units are occupied by eligible
residents. The amount of exemption shall be calculated by multiplying the
assessed value of the property reasonably necessary for the purposes of the
home by a fraction. The numerator of the fraction is the number of dwelling
units occupied by eligible persons multiplied by two. The denominator of the
fraction is the total number of occupied dwelling units. The fraction shall
never exceed one.
(3) To
be exempt under this section, the property must be used exclusively for the
purposes for which the exemption is granted, except as provided in RCW
84.36.805.
(4) A
home for the aging is exempt from taxation only if the organization operating
the home is exempt from income tax under section 501(c) of the federal internal
revenue code as existing on January 1, 1989, or such subsequent date as the
director may provide by rule consistent with the purposes of this section.
(5)
Each eligible resident of a home for the aging shall submit the form required
under RCW 84.36.385 to the county assessor by July 1st of the assessment year.
An eligible resident who has filed a form for a previous year need not file a
new form until there is a change in status affecting the person's eligibility.
(6) In
determining the true and fair value of a home for the aging for purposes of the
partial exemption provided by subsection (2) of this section, the assessor
shall apply the computation method provided by RCW 84.34.060 and shall consider
only the use to which such property is applied during the years for which such
partial exemptions are available and shall not consider potential uses of such
property.
(7) A
home for the aging that was exempt for taxes levied for collection in 1990 and
is not fully exempt under this section is entitled to partial exemptions as
follows:
(a)
For taxes levied for collection in 1991 and 1992, two-thirds of the
assessed value that would otherwise be subject to tax under this section is
exempt from taxation.
(b)
For taxes levied for collection in ((1992)) 1993, one-third of
the assessed value that would otherwise be subject to tax under this section is
exempt from taxation.
(8) As
used in this section:
(a)
"Eligible resident" means a person who would be eligible for an
exemption of regular property taxes under RCW 84.36.381 if the person owned a
single-family dwelling. For the purposes of determining eligibility under this
section, a "cotenant" as used in RCW 84.36.383 means a person who
resides with an eligible resident and who shares personal financial resources
with the eligible resident.
(b)
"Home for the aging" means a residential housing facility that (i)
provides a housing arrangement chosen voluntarily by the resident, the
resident's guardian or conservator, or another responsible person; (ii) has
only residents who are at least sixty-two years of age or who have needs for
care generally compatible with persons who are at least sixty-two years of age;
and (iii) provides varying levels of care and supervision, as agreed to at the
time of admission or as determined necessary at subsequent times of reappraisal.
NEW
SECTION. Sec. 2. This
act is necessary for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing public
institutions, and shall take effect immediately.
