BILL REQ. #:  S-0186.3 

Read first time 01/15/09.   Referred to Committee on Government Operations & Elections.

     AN ACT Relating to revaluation of property impacted by government restrictions; amending RCW 84.40.0301 and 84.41.090; and creating new sections.

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

NEW SECTION.  Sec. 1   Equality and uniformity in valuation of real property is the basis of the property tax system. The legislature has enacted laws to ensure the fair assessment and revaluation of real property. The state has vested large measures of control and discretion in matters of property valuation to county government. Absent this statutory and administrative structure, the possibility of serious nonuniformity in valuations exists both between similar property within the various taxing districts and between general levels of valuation of the various counties. In particular, government restrictions on the highest and best use of real property, which promote the broader public interest and which impact property valuation, require careful consideration of uniformity among the counties to ensure fair treatment to individual property owners affected by these restrictions.
     To ensure consistent treatment of government restrictions on property throughout the state, and to relieve the heavy burden on property owners caused by repeated appeals on the same grounds, revaluations must consider reductions ordered by any court or appellate body based on government restrictions.

Sec. 2   RCW 84.40.0301 and 1994 c 301 s 35 are each amended to read as follows:
     (1) Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it ((shall)) must be presumed that:
     (a) Except as provided otherwise in (b) of this subsection, the determination of the public official charged with the duty of establishing such value is correct ((but this presumption shall not be a defense against any correction indicated by clear, cogent and convincing evidence)); and
     (b) The determination of the public official charged with the duty of establishing such value must reflect any reduction from a government restriction in RCW 84.40.030(1) ordered by any court or appellate body which is not reversed on subsequent appeal.
     (2) The presumptions under this section are not a defense against any correction indicated by clear, cogent, and convincing evidence.

Sec. 3   RCW 84.41.090 and 1982 1st ex.s. c 46 s 3 are each amended to read as follows:
     The department of revenue shall by rule establish appropriate statistical methods for use by assessors in adjusting the valuation of property between physical inspections. The department of revenue shall make and publish such additional rules, regulations and guides which it determines are needed to supplement materials presently published by the department of revenue for the general guidance and assistance of county assessors. Each assessor is hereby directed and required to value property in accordance with the standards established by RCW 84.40.030 and in accordance with the applicable rules, regulations and valuation manuals published by the department of revenue. If any court or appellate body reduces the assessed valuation placed upon property by the county assessor after an owner or person responsible for payment of taxes on any property petitioned under RCW 84.40.038 for an adjustment from a government restriction in RCW 84.40.030(1), from a government restriction in RCW 84.40.030(1) ordered by any court or appellate body which is not reversed on subsequent appeal, the assessor must adjust the valuation of the property consistent with such change as long as the government restriction is in place on the property.

NEW SECTION.  Sec. 4   This act applies prospectively only to taxes levied for collection in 2010 and thereafter.