SENATE BILL REPORT

                   SB 5053

                    As of January 20, 1997

Title:  An act relating to property owners' rights to property uses presumed in assessment calculations.

Brief Description:  Specifying property owners' rights to property uses presumed in assessment calculations.

Sponsors:  Senator McCaslin.

Brief History:

Committee Activity:  Government Operations:  1/21/97.

SENATE COMMITTEE ON GOVERNMENT OPERATIONS

Staff:  Kathleen Healy (786-7403)

Background:  All property in the state subject to taxation must be listed and assessed each year.  Such property is valued at 100 percent of its true and fair value unless otherwise provided by law.  The appraisal must be consistent with the comprehensive land use plan, development regulations under the Growth Management Act, zoning, and any other governmental practices in place at the time of the appraisal which impact the use of the property.

Property within a local improvement district (ALID@) or utility local improvement district (AULID@) is assessed to pay the cost of local improvements within the LID or ULID.  The municipality may use a variety of methods to compute assessments to the properties in the LID or ULID to fairly reflect the special benefits to those properties.

Summary of Bill:  If property subject to taxation is assessed at a level which assumes a higher use of the land than that permitted under zoning or land use planning laws which exist at the time of the appraisal, then the owner may use that property at the higher use assumed in calculating the assessment.  The owner may use that property at the higher use level from the time the assessment is entered upon the assessment roll, regardless of the zoning or land use planning laws which exist at the time.

Appropriation:  None.

Fiscal Note:  Not requested.

Effective Date:  Ninety days after adjournment of session in which bill is passed.