5001-S AAS 3/8/95

5001-S AAS 3/8/95

SSB 5001 - S AMD 009

By Senators Sheldon, Palmer, Prentice, McAuliffe, Roach, McDonald, Kohl, Moyer, Hochstatter, Finkbeiner, Snyder, Rinehart, Drew, Morton, Prince, Winsley, Schow, Heavey and Sellar

ADOPTED 3/8/95

On page 3, after line 37, insert the following:

"Sec. 4. RCW 84.36.383 and 1991 c 213 s 4 are each amended to read as follows:

As used in RCW 84.36.381 through 84.36.389, except where the context clearly indicates a different meaning:

(1) The term "residence" shall mean a single family dwelling unit whether such unit be separate or part of a multiunit dwelling, including the land on which such dwelling stands not to exceed one acre. The term shall also include a share ownership in a cooperative housing association, corporation, or partnership if the person claiming exemption can establish that his or her share represents the specific unit or portion of such structure in which he or she resides. The term shall also include a single family dwelling situated upon lands the fee of which is vested in the United States or any instrumentality thereof including an Indian tribe or in the state of Washington, and notwithstanding the provisions of RCW 84.04.080((,)) or 84.04.090 ((~~or 84.40.250~~)), such a residence shall be deemed real property.

(2) The term "real property" shall also include a mobile home which has substantially lost its identity as a mobile unit by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe, connections with sewer, water, or other utilities: PROVIDED, That a mobile home located on land leased by the owner of the mobile home shall be subject, for tax billing, payment, and collection purposes, only to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.

(3) The term "preceding calendar year" shall mean the calendar year preceding the year in which the claim for exemption is to be made.

(4) "Department" shall mean the state department of revenue.

(5) "Combined disposable income" means the disposable income of the person claiming the exemption, plus the disposable income of his or her spouse, and the disposable income of each cotenant occupying the residence for the preceding calendar year, less amounts paid by the person claiming the exemption or his or her spouse during the previous year for:

(a) Drugs supplied by prescription of a medical practitioner authorized by the laws of this state or another jurisdiction to issue prescriptions; and

(b) The treatment or care of either person received in the home or in a nursing home.

(6) "Disposable income" means adjusted gross income as defined in the federal internal revenue code, as amended prior to January 1, 1989, or such subsequent date as the director may provide by rule consistent with the purpose of this section, plus all of the following items to the extent they are not included in or have been deducted from adjusted gross income:

(a) Capital gains, other than nonrecognized gain on the sale of a principal residence under section 1034 of the federal internal revenue code, or gain excluded from income under section 121 of the federal internal revenue code to the extent it is reinvested in a new principal residence;

(b) Amounts deducted for loss;

(d) Pension and annuity receipts;

(e) Military pay and benefits other than attendant-care and medical-aid payments;

(f) Veterans benefits other than attendant-care and medical-aid payments;

(g) Federal social security act and railroad retirement benefits;

(h) Dividend receipts; and

(i) Interest received on state and municipal bonds.

(7) "Cotenant" means a person who resides with the person claiming the exemption and who has an ownership interest in the residence.

Sec. 5. RCW 84.36.383 and 1994 sp.s. c 8 s 2 are each amended to read as follows:

As used in RCW 84.36.381 through 84.36.389, except where the context clearly indicates a different meaning:

(1) The term "residence" shall mean a single family dwelling unit whether such unit be separate or part of a multiunit dwelling, including the land on which such dwelling stands not to exceed one acre. The term shall also include a share ownership in a cooperative housing association, corporation, or partnership if the person claiming exemption can establish that his or her share represents the specific unit or portion of such structure in which he or she resides. The term shall also include a single family dwelling situated upon lands the fee of which is vested in the United States or any instrumentality thereof including an Indian tribe or in the state of Washington, and notwithstanding the provisions of RCW 84.04.080 and 84.04.090, such a residence shall be deemed real property.

(3) "Department" shall mean the state department of revenue.

(4) "Combined disposable income" means the disposable income of the person claiming the exemption, plus the disposable income of his or her spouse, and the disposable income of each cotenant occupying the residence for the assessment year, less amounts paid by the person claiming the exemption or his or her spouse during the assessment year for:

(a) Drugs supplied by prescription of a medical practitioner authorized by the laws of this state or another jurisdiction to issue prescriptions; and

(b) The treatment or care of either person received in the home or in a nursing home.

(5) "Disposable income" means adjusted gross income as defined in the federal internal revenue code, as amended prior to January 1, 1989, or such subsequent date as the director may provide by rule consistent with the purpose of this section, plus all of the following items to the extent they are not included in or have been deducted from adjusted gross income:

(b) Amounts deducted for loss;

(d) Pension and annuity receipts;

(e) Military pay and benefits other than attendant-care and medical-aid payments;

(f) Veterans benefits other than attendant-care and medical-aid payments;

(g) Federal social security act and railroad retirement benefits;

(h) Dividend receipts; and

(i) Interest received on state and municipal bonds.

(6) "Cotenant" means a person who resides with the person claiming the exemption and who has an ownership interest in the residence.

NEW SECTION. Sec. 6. Section 4 of this act applies to taxes levied in 1995 for collection in 1996 and thereafter."

Renumber the remaining sections consecutively and correct any internal references accordingly.

SSB 5001 - S AMD

By Senators Sheldon, Palmer, Prentice, McAuliffe, Roach, McDonald, Kohl, Moyer, Hochstatter, Finkbeiner, Snyder, Rinehart, Drew, Morton, Prince, Winsley, Schow, Heavey and Sellar

ADOPTED 3/8/95

On page 6, beginning on line 32, strike all of section 7 and insert the following:

"NEW SECTION. Sec. 10. (1) Sections 1 through 3 and 7 through 9 of this act are 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 July 1, 1995, except sections 7 through 9 of this act shall take effect only if specific funding for the administrative costs of section 7 of this act, referencing this act by bill number, is provided by June 30, 1995, in the omnibus appropriations act. If such funding is not provided, sections 7 through 9 of this act shall be null and void.

(2) Section 5 of this act shall take effect on the effective date of chapter 8, Laws of 1994 sp. sess. and shall apply to taxes levied for collection in the following year and thereafter.

NEW SECTION. Sec. 11. Part headings as used in this act constitute no part of the law.

NEW SECTION. Sec. 12. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected."

SSB 5001 - S AMD

By Senators Sheldon, Palmer, Prentice, McAuliffe, Roach, McDonald, Kohl, Moyer, Hochstatter, Finkbeiner, Snyder, Rinehart, Drew, Morton, Prince, Winsley, Schow, Heavey and Sellar

ADOPTED 3/8/95

On page 1, line 2 of the title, after "84.36.381" insert ", 84.36.383, 84.36.383,"

On page 1, beginning on line 3 of the title, after "creating" strike "a new section" and insert "new sections"

On page 1, line 4 of the title, after "providing" insert "an effective date; providing contingent"