State of Washington
64th Legislature
2015 Regular Session
By Senate Government Operations & Security (originally sponsored by Senators Frockt, Mullet, Miloscia, Hasegawa, Hobbs, Chase, Keiser, Pedersen, Fraser, Kohl-Welles, McCoy, McAuliffe, and Darneille)
AN ACT Relating to Washington's property assessment appeal procedures; and amending RCW 84.48.150.
Sec. 1.  RCW 84.48.150 and 1994 c 301 s 46 are each amended to read as follows:
(1) The assessor ((shall)) must, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valuation. If valuation criteria other than comparable sales were used, the assessor ((shall)) must furnish the taxpayer with such other factors and the addresses of such other property used in making the determination of value.
(2) The assessor ((shall)) must within sixty days of such request but at least fourteen business days, excluding legal holidays, prior to such taxpayer's appearance before the board of equalization make available to the taxpayer the valuation criteria and/or comparable sales ((which shall)) that may not be subsequently changed by the assessor unless the assessor has found new evidence supporting the assessor's valuation, in which situation the assessor ((shall)) must provide such additional evidence to the taxpayer and the board of equalization at least fourteen business days prior to the hearing at the board of equalization. A taxpayer who lists comparable sales on a notice of appeal ((shall)) may not subsequently change such sales unless the taxpayer has found new evidence supporting the taxpayer's proposed valuation in which case the taxpayer ((shall)) must provide such additional evidence to the assessor and board of equalization at least seven business days, excluding legal holidays, prior to the hearing. If either the assessor or taxpayer does not meet the requirements of this section the board of equalization may continue the hearing to provide the parties an opportunity to review all evidence or, upon objection, refuse to consider sales not submitted in a timely manner.
(3) Within sixty days from the date a petition challenging the assessed value, determined using an income capitalization approach, of leased commercial property is filed with the county board of equalization, the taxpayer must submit to the board rental income and expense statements for the two years prior to the assessment date. A taxpayer who fails to provide such rental income and expense statements within the time required may not challenge the income and expense information utilized by the assessor to determine or support assessed value under an income capitalization approach.
(4) For purposes of this section, "commercial property" includes any real property except:
(a) A single-family residential property; or
(b) A townhouse, manufactured home, or unit within a residential condominium that is not being operated as an apartment.
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