FINAL BILL REPORT

                  HB 2309

                         C 310 L 98

                     Synopsis as Enacted

Brief Description:  Revising notification of denial of property tax exemption.

Sponsors:  Representatives Thompson and Dunshee; by request of Department of Revenue.

House Committee on Finance

Senate Committee on Ways & Means

Background:  All property in this state is subject to property tax each year based on the property's value unless a specific exemption is provided by law.  Many property tax exemptions exist for nonprofit organizations.

All foreign national governments, churches, cemeteries, nongovernmental nonprofit corporations, organizations, and associations, private schools or colleges, and soil and water conservation districts are required to file an exemption application with the Department of Revenue by March 31 each year.  The fee for the initial application is $35 and the fee for the annual renewal declaration is $8.75. 

The Department of Revenue is required to review each exemption application by August 1.  The department must tell applicants why their exemption was denied. The denial notice must be sent by certified mail.  Certified mail provides a mailing receipt and a record of delivery at the recipient's post office. The cost is an additional $1.35.

Summary:  Property tax exemption denial notices may be sent by regular mail rather than by certified mail.

Votes on Final Passage:

House930

Senate420

Effective:  January 1, 1999