BILL REQ. #: S-1955.1
State of Washington | 61st Legislature | 2009 Regular Session |
Read first time 02/23/09. Referred to Committee on Ways & Means.
AN ACT Relating to studying the level of uniformity and consistency in the assessment of real property for property tax purposes; and creating new sections.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 The legislature finds that uniformity and
consistency in the assessment of real property for property tax
purposes is of paramount importance. Property owners are entitled to
be assured that controls exist to ensure consistency in real property
assessments among appraisal staff within an assessor's office, as well
as consistency in real property assessments among appraisers in
neighboring counties and other counties throughout the state.
Therefore, a need exists to determine the current level of uniformity
in valuations by property type and to identify improvements to the
current system in valuing property.
NEW SECTION. Sec. 2 (1) The department of revenue must conduct
a study to determine: (a) The level and degree to which properties are
assessed in a manner consistent with similarly situated properties
within the same county; (b) the consistency of real property
assessments of similarly situated properties among neighboring counties
and other counties throughout the state; (c) the controls, if any, used
by county assessors to test and promote consistency in real property
assessments; and (d) any other factors the department determines affect
the uniformity and consistency in real property assessments.
(2) The department of revenue, in consultation with the Washington
state association of county assessors, must select three county
assessors to assist with the study required under this section as
follows: One assessor from a large county, one from a midsized county,
and one from a small county. The assessed value of taxable real
property within the county is the sole criteria for determining whether
a county is a large, midsized, or small county.
(3) In conducting the study, the department of revenue may visit
the counties of the state to review the methods and procedures adopted
by the county for the assessment of real property. The department may
confer with the county assessors, boards of equalization, the county
legislative authority, and other county officials or employees
regarding any matters relating to the valuation of real property for
purposes of property taxation. County assessors and other county
officials must provide the department access to all records in their
possession related to the valuation of real property for purposes of
property taxation.
(4)(a) By December 1, 2010, the department of revenue must submit
a report to the fiscal committees of the legislature. The report must:
(i) Provide a summary of the department's findings; (ii) identify
deficiencies in existing processes that lead to inconsistent real
property assessments; and (iii) provide recommendations for enhancing
consistency in real property assessments.
(b) The department of revenue may include any other information in
the report that it deems appropriate.