SENATE BILL REPORT

HB 671

BYRepresentatives Madsen, Winsley and Fisch

Revising provisions on the placement of new construction on the assessment rolls.

House Committe on Local Government

Senate Committee on Governmental Operations

Senate Hearing Date(s):March 24, 1987

Majority Report:     Do pass.

     Signed by Halsan, Chairman; Garrett, Vice Chairman; DeJarnatt, McCaslin, Talmadge, Zimmerman.

Senate Staff:Walt Corneille (786-7452); Sam Thompson (786-7754)

                March 24, 1987

AS REPORTED BY COMMITTEE ON GOVERNMENTAL OPERATIONS, MARCH 24, 1987

BACKGROUND:

County assessors are required to assess the value of real property within the county for property tax purposes.  The assessed value should be 100 percent of the true and fair value of the property, but reassessment need only occur once every four years.

A mobile home first becomes subject to assessment for property taxes when it is sold by a dealer.  The county assessor may place the mobile home on the property tax assessment rolls by May 31 of each year, at the value as of April 30 of that year.

New construction may be placed on the county property tax assessment rolls by August 31 of each year, at the value as of July 31 of that year.

The county assessor must be notified of all new building permits issued.  The county assessor is required to make a physical appraisal of the building within six months of when the permit is issued.

SUMMARY:

The county assessor has up to twelve months, instead of up to six months, to physically appraise new construction work.

The dates for placing mobile homes on the property tax rolls are made consistent with the dates for placing new construction on the property tax rolls.  The county assessor may place mobile homes that become subject to property taxes on the property tax rolls by August 31 of each year at the value as of July 31 of that year.

Fiscal Note:    none requested

Effective Date:The bill contains an emergency clause and takes effect immediately.

Senate Committee - Testified:   Fred Saeger, Washington Association of County Officials; Ann Clifton, WACO and County Assessors