SENATE BILL REPORT
SB 5276
This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent. |
As of January 22, 2015
Title: An act relating to refunds of property taxes paid as a result of manifest errors in descriptions of property.
Brief Description: Concerning refunds of property taxes paid as a result of manifest errors in descriptions of property.
Sponsors: Senators Kohl-Welles, Roach and Keiser.
Brief History:
Committee Activity: Government Operations & Security (Note: Senate Resolution 8609 adopted January 27, 2015, renamed the Committee on Government Operations & State Security to Committee on Government Operations & Security): 1/26/15.
SENATE COMMITTEE ON GOVERNMENT OPERATIONS & SECURITY |
Staff: Sam Thompson (786-7413)
Background: Taxpayers may seek refunds of property taxes, based on any of several specified grounds. Grounds for refunds include a manifest error in a description of property that is taxed, such as an error in the square footage description of a building. Generally refunds are only authorized within three years after the due date of the property tax. Formerly, a county legislative authority could authorize a refund of property taxes paid more than three years earlier. A 2009 act deleted that authority.
Summary of Bill: A county legislative authority may authorize a property tax refund on a claim filed more than three years after the due date of the payment sought to be refunded if the claim arises from taxes paid as a result of a manifest error in a description of property.
Appropriation: None.
Fiscal Note: Not requested.
Committee/Commission/Task Force Created: No.
Effective Date: Ninety days after adjournment of session in which bill is passed.