6271 AMS DASM POPO 052

SB 6271 - S AMD 1145

By Senator Das

On page 12, after line 15, insert the following:

"NEW SECTION. Sec. 6. A new section is added to chapter 84.36 RCW to read as follows:

(1) An owner of a mobile home park is eligible for a property tax exemption as provided in this section when the owner provides tenants of the mobile home park a three-year closure notice as required under RCW 59.20.080.

(2)(a) The property is exempt from all property taxes payable beginning in the next succeeding calendar year and each subsequent year during the notification period required under RCW 59.20.080.

(b) The exemption period under this section may not exceed a period of thirty-six months.

(3) A claim for exemption under this section may be made and filed with the county assessor at any time during the year for exemption from taxes payable the following year. The owner of the mobile home park must certify on the application for exemption that notice was given in accordance with the requirements of RCW 59.21.030.

(4) Any amount of property tax exempted under this section is due and payable immediately, subject to interest and penalties under RCW 84.56.020, if the mobile home park is closed or converted before the end of the closure notice period.

(5) For the purposes of this section, "mobile home park" has the same meaning as in RCW 59.20.030.

SB 6271 S AMD

By Senator Das

On page 1, line 3 of the title, after "59.21.030;" insert "adding a new section to chapter 84.36 RCW;"

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