State of Washington | 62nd Legislature | 2011 Regular Session |
READ FIRST TIME 02/25/11.
AN ACT Relating to providing taxpayers additional appeal protections for value changes; amending RCW 84.40.038; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 84.40.038 and 2001 c 185 s 11 are each amended to read
as follows:
(1) The owner or person responsible for payment of taxes on any
property may petition the county board of equalization for a change in
the assessed valuation placed upon such property by the county assessor
or for any other reason specifically authorized by statute. Such
petition must be made on forms prescribed or approved by the department
of revenue and any petition not conforming to those requirements or not
properly completed ((shall)) may not be considered by the board. The
petition must be filed with the board on or before July 1st of the year
of the assessment or determination, within thirty days after the date
an assessment, value change notice, or other notice has been mailed, or
within a time limit of up to sixty days adopted by the county
legislative authority, whichever is later. If a county legislative
authority sets a time limit, the authority may not change the limit for
three years from the adoption of the limit.
(2) The board of equalization may waive the filing deadline if the
petition is filed within a reasonable time after the filing deadline
and the petitioner shows good cause for the late filing. However, the
board of equalization must waive the filing deadline for the
circumstance described under (f) of this subsection if the petition is
filed within a reasonable time after the filing deadline. The decision
of the board of equalization regarding a waiver of the filing deadline
is final and not appealable under RCW 84.08.130. Good cause may be
shown by one or more of the following events or circumstances:
(a) Death or serious illness of the taxpayer or his or her
immediate family;
(b) The taxpayer was absent from the address where the taxpayer
normally receives the assessment or value change notice, was absent for
more than fifteen days of the days allowed in subsection (1) of this
section before the filing deadline, and the filing deadline is after
July 1;
(c) Incorrect written advice regarding filing requirements received
from board of equalization staff, county assessor's staff, or staff of
the property tax advisor designated under RCW 84.48.140;
(d) Natural disaster such as flood or earthquake;
(e) Delay or loss related to the delivery of the petition by the
postal service, and documented by the postal service; ((or))
(f) The taxpayer was not sent a revaluation notice under RCW
84.40.045 for the current assessment year and the taxpayer can
demonstrate both of the following:
(i) The taxpayer's property value did not change from the previous
year; and
(ii) The taxpayer's property is located in an area revalued by the
assessor for the current assessment year; or
(g) Other circumstances as the department may provide by rule.
(3) The owner or person responsible for payment of taxes on any
property may request that the appeal be heard by the state board of tax
appeals without a hearing by the county board of equalization when the
assessor, the owner or person responsible for payment of taxes on the
property, and a majority of the county board of equalization agree that
a direct appeal to the state board of tax appeals is appropriate. The
state board of tax appeals may reject the appeal, in which case the
county board of equalization ((shall)) must consider the appeal under
RCW 84.48.010. Notice of such a rejection, together with the reason
therefor, shall be provided to the affected parties and the county
board of equalization within thirty days of receipt of the direct
appeal by the state board.
NEW SECTION. Sec. 2 This act applies to taxes levied for
collection in 2012 and thereafter.