CERTIFICATION OF ENROLLMENT

ENGROSSED SUBSTITUTE SENATE BILL 6205

Chapter 327, Laws of 1998

55th Legislature

1998 Regular Session

WAIVER OF INTEREST AND PENALTIES ON RESIDENTIAL PROPERTY TAXES DELINQUENT BECAUSE OF HARDSHIP

EFFECTIVE DATE: 6/11/98

Passed by the Senate March 11, 1998

YEAS 43 NAYS 0

BRAD OWEN

President of the Senate

Passed by the House March 10, 1998

YEAS 94 NAYS 0

CERTIFICATE

I, Mike O=Connell, Secretary of the Senate of the State of Washington, do hereby certify that the attached is ENGROSSED SUBSTITUTE SENATE BILL 6205 as passed by the Senate and the House of Representatives on the dates hereon set forth.

CLYDE BALLARD

Speaker of the

House of Representatives

MIKE O'CONNELL

Secretary

Approved April 3, 1998

FILED

April 3, 1998 - 3:04 p.m.

GARY LOCKE

Governor of the State of Washington

Secretary of State

State of Washington

_______________________________________________

ENGROSSED SUBSTITUTE SENATE BILL 6205

_______________________________________________

AS AMENDED BY THE HOUSE

Passed Legislature - 1998 Regular Session

State of Washington 55th Legislature 1998 Regular Session

By Senate Committee on Government Operations (originally sponsored by Senators McCaslin, Haugen, Patterson, Benton, Bauer, Winsley and Oke)

Read first time 02/02/98.

AN ACT Relating to waiver of interest on residential property taxes that are delinquent because of hardship due to the death of the taxpayer's spouse or parent; and amending RCW 84.56.025.

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

Sec. 1. RCW 84.56.025 and 1984 c 185 s 1 are each amended to read as follows:

(1) The interest and penalties for delinquencies on property taxes, which taxes are levied on real estate in the year of a conveyance of the real estate and which are collected in the following year, shall be waived by the county treasurer under the following circumstances:

((~~(1)~~)) (a) Records conveying the real estate were filed with the county auditor on or before November 30 of the year the taxes are levied;

((~~(2)~~)) (b) A grantee's name and address are included in the records; and

((~~(3)~~)) (c) The notice for these taxes due, as provided in RCW 84.56.050, was not sent to a grantee due to error by the county. Where such waiver of interest and penalties has occurred, the full amount of interest and penalties shall be reinstated if the grantee fails to pay the delinquent taxes within thirty days of receiving notice that the taxes are due. Each county treasurer shall, subject to guidelines prepared by the department of revenue, establish administrative procedures to determine if grantees are eligible for this waiver.

(2) In addition to the waiver under subsection (1) of this section, the interest and penalties for delinquencies on property taxes shall be waived by the county treasurer under the following circumstances:

(a) The taxpayer fails to make one payment under RCW 84.56.020 by the due date on the taxpayer's personal residence because of hardship caused by the death of the taxpayer's spouse if the taxpayer notifies the county treasurer of the hardship within sixty days of the tax due date; or

(b) The taxpayer fails to make one payment under RCW 84.56.020 by the due date on the taxpayer's parent's or stepparent's personal residence because of hardship caused by the death of the taxpayer's parent or stepparent if the taxpayer notifies the county treasurer of the hardship within sixty days of the tax due date.

(3) Before allowing a hardship waiver under subsection (2) of this section, the county treasurer may require a copy of the death certificate along with an affidavit signed by the taxpayer.