BILL REQ. #:  H-4241.1 

Read first time 01/17/08.   Referred to Committee on Finance.

     AN ACT Relating to the administration of the property tax deferral program for households with income of fifty-seven thousand or less; amending RCW 84.37.040; and adding a new section to chapter 84.37 RCW.

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

Sec. 1   RCW 84.37.040 and 2007 sp.s. c 2 s 4 (SSB 6178) are each amended to read as follows:
     (1) Each claimant electing to defer payment of special assessments or real property tax obligations, or both, under this chapter shall file with the county assessor, on forms prescribed by the department and supplied by the assessor, a written declaration thereof. The declaration to defer special assessments and/or real property taxes for any year shall be filed no later than the first day of September of the year for which the deferral is sought: PROVIDED, That for good cause shown, the department may waive this requirement.
     (2) The declaration shall designate the property to which the deferral applies, and shall include a statement setting forth (a) a list of all members of the claimant's household, (b) the claimant's equity value in his or her residence, (c) facts establishing the eligibility for the deferral under the provisions of this chapter, and (d) any other relevant information required by the rules of the department. Each copy shall be signed by the claimant subject to the penalties as provided in chapter 9A.72 RCW for false swearing. For declarations to defer property taxes for years following the first year, the county assessor is not required to verify the information in the declaration on an annual basis; however, the assessor shall verify such information at least once every fourth year in which a declaration to defer property taxes is filed under this chapter.
     (3) The county assessor shall determine if each claimant shall be granted a deferral for each year but the claimant shall have the right to appeal this determination to the county board of equalization, in accordance with the provisions of RCW 84.40.038, whose decision shall be final as to the deferral of that year.

NEW SECTION.  Sec. 2   A new section is added to chapter 84.37 RCW to read as follows:
     The department may conduct audits of the administration by county assessors of the property tax deferral program under this chapter as it deems necessary. The powers of the department under chapter 84.08 RCW apply to these audits.