H-4622              _______________________________________________

                                          SUBSTITUTE HOUSE BILL NO. 1373

                        _______________________________________________

                                                                            C 131 L 88

State of Washington                              50th Legislature                              1988 Regular Session

By House Committee on Ways & Means/Revenue (originally sponsored by Representatives Unsoeld and Belcher)

Read first time 2/3/88 and passed to Committee on Rules.

AN ACT Relating to property tax exemptions; and amending RCW 84.36.815.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 9, chapter 40, Laws of 1973 2nd ex. sess. as last amended by section 10, chapter 220, Laws of 1984 and RCW 84.36.815 are each amended to read as follows:

          In order to qualify  for exempt status for real or personal property pursuant to the provisions of chapter 84.36 RCW, as now or hereafter amended, all foreign national governments, churches, cemeteries, nongovernmental nonprofit corporations, organizations, and associations, private schools or colleges, and soil and water conservation districts  shall file an  initial application on or before March 31 with the state department of revenue.  All applications shall be filed on forms prescribed by the department and shall be signed by an authorized agent of the applicant.

          In order to requalify for exempt status, such applicants except nonprofit cemeteries shall file a renewal application on or before March 31 of the fourth year following the date of such initial application and on or before March 31 of every fourth year thereafter.  An applicant previously granted exemption shall annually file, on forms prescribed by the department, an affidavit certifying the exempt status of the real or personal property owned by the exempt organization.  When an organization acquires real property qualified for exemption or converts real property to exempt status, such organization shall file an initial application for the property within sixty days following the acquisition or conversion.  If the application is filed after the expiration of the sixty-day period a late filing penalty shall be imposed pursuant to RCW 84.36.825, as now or hereafter amended.

          When organizations acquire real property qualified for exemption or convert real property to an exempt use, the property, upon approval of the application for exemption, is entitled to a ((cancellation of the pro rata portion of taxes payable for the remaining portion of the year from the date of acquisition or conversion plus exemption for)) property tax exemption for property taxes due and payable the following year.  If the owner has paid taxes ((allocable to that portion of the year subsequent to the date of acquisition or conversion)) for the year following the year the property qualified for exemption, the owner is entitled to a ((pro rata)) refund of the amount paid on the property so acquired or converted.

                                                                                                                        Passed the House February 9, 1988.

                                                                                                                                         Speaker of the House.

                                                                                                                           Passed the Senate March 4, 1988.

                                                                                                                                       President of the Senate.