SENATE BILL REPORT

                  SSB 5056

              As Passed Senate, February 26, 1997

Title:  An act relating to limiting property assessments to permitted land use.

Brief Description:  Limiting property assessments to permitted land use.

Sponsors:  Senate Committee on Government Operations (originally sponsored by Senators McCaslin and Roach).

Brief History:

Committee Activity:  Government Operations:  1/21/97, 1/30/97 [DPS].

Passed Senate, 2/26/97, 46-0.

SENATE COMMITTEE ON GOVERNMENT OPERATIONS

Majority Report:  That Substitute Senate Bill No. 5056 be substituted therefor, and the substitute bill do pass.

  Signed by Senators McCaslin, Chair; Hale, Vice Chair; Anderson, Haugen, Horn and Patterson.

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. 

Summary of Bill:  Property subject to taxation may not be 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.

Appropriation:  None.

Fiscal Note:  Not requested.

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

Testimony For:  The concept is supported that bills from the assessor truly reflect land uses on the land.  The land use process cannot be disconnected from the assessment of property.  The intent is to more accurately connect land use laws with what the land would accommodate.  It is reasonable and fair to be taxed on what one may do on one=s property.  Assessments should reflect the use available for the land, not the highest and best use if that is not available.

Testimony Against:  None.

Testified:  Dave Williams, AWC (pro); Jani Doctor, League of Women Voters of Washington (pro); Paul Parker, WACO (pro); Lee Voorhees, Foster, Pepper & Shefelman (pro).