H-3846.1          _______________________________________________

                                  HOUSE BILL 2437

                  _______________________________________________

State of Washington              54th Legislature             1996 Regular Session

By Representatives Morris, Grant, Chappell, Romero, Quall, Costa and Kessler

Read first time 01/10/96.  Referred to Committee on Finance.

Limiting the valuation of property for which the valuation is appealed.

     AN ACT Relating to limiting the valuation of property for which the valuation is appealed; amending RCW 84.40.038; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

     Sec. 1.  RCW 84.40.038 and 1994 c 123 s 4 are each amended to read as follows:

     (1) The owner or person responsible for payment of taxes on any property may petition the county board of equalization for a change in the assessed valuation placed upon such property by the county assessor.  Such petition must be made on forms prescribed or approved by the department of revenue and any petition not conforming to those requirements or not properly completed shall not be considered by the board.  The petition must be filed with the board on or before July 1st of the year of the assessment or within thirty days after the date an assessment or value change notice has been mailed, whichever is later.

     (2) The board of equalization may waive the filing deadline if the petition is filed within a reasonable time after the filing deadline and the petitioner shows good cause for the late filing.  The decision of the board of equalization regarding a waiver of the filing deadline is final and not appealable under RCW 84.08.130.  Good cause may be shown by one or more of the following events or circumstances:

     (a) Death or serious illness of the taxpayer or his or her immediate family;

     (b) The taxpayer was absent from the address where the taxpayer normally receives the assessment or value change notice, was absent for more than fifteen of the thirty days prior to the filing deadline, and the filing deadline is after July 1;

     (c) Incorrect written advice regarding filing requirements received from board of equalization staff, county assessor's staff, or staff of the property tax advisor designated under RCW 84.48.140;

     (d) Natural disaster such as flood or earthquake;

     (e) Delay or loss related to the delivery of the petition by the postal service, and documented by the postal service; or

     (f) Other circumstances as the department may provide by rule.

     (3) The owner or person responsible for payment of taxes on any property may request that the appeal be heard by the state board of tax appeals without a hearing by the county board of equalization when the assessor, the owner or person responsible for payment of taxes on the property, and a majority of the county board of equalization agree that a direct appeal to the state board of tax appeals is appropriate.  The state board of tax appeals may reject the appeal, in which case the county board of equalization shall consider the appeal under RCW 84.48.010.  Notice of such a rejection, together with the reason therefor, shall be provided to the affected parties and the county board of equalization within thirty days of receipt of the direct appeal by the state board.

(4) If the petition is regarding property with a true and fair value under two hundred fifty thousand dollars, neither the county board of equalization nor the state board of tax appeals may change the amount of the valuation to an amount greater than the assessed valuation placed upon the property by the county assessor.

NEW SECTION. Sec. 2.  This act shall be effective for taxes levied for collection in 1997 and thereafter.

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