H-1484              _______________________________________________

                                                    HOUSE BILL NO. 686

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Representatives Barnes, Hine, Jacobsen, Sanders, Patrick, Brough and Betrozoff

Read first time 2/6/87 and referred to Committee on Ways & Means.

AN ACT Relating to property tax relief; and amending RCW 84.36.385.

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

        Sec. 1.  Section 3, chapter 182, Laws of 1974 ex. sess. as last amended by section 6, chapter 11, Laws of 1983 1st ex. sess. and RCW 84.36.385 are each amended to read as follows:

          A claim for exemption under RCW 84.36.381 as now or hereafter amended, shall be made and filed between January 2 and July 1 for exemption from taxes payable the following year and thereafter and solely upon forms as prescribed and furnished by the department of revenue.

           A person granted an exemption under RCW 84.36.381 shall inform the county assessor of any change in status affecting the person's entitlement to the exemption on forms prescribed and furnished by the department of revenue.

          If the assessor finds that the applicant does not meet the qualifications as set forth in RCW 84.36.381, as now or hereafter amended, the claim or exemption shall be denied but such denial shall be subject to appeal under the provisions of RCW 84.48.010(5).  If the applicant had received exemption in prior years based on erroneous information, the taxes shall be collected subject to penalties as provided in RCW 84.40.130 for a period of not to exceed three years.

          The department and each local assessor is hereby directed to publicize the qualifications and manner of making claims under RCW 84.36.381 through 84.36.389, and for obtaining refunds under RCW 84.69.020(7), through communications media, including such paid advertisements or notices as it deems appropriate.  Notice of the qualifications, method of making applications, the penalties for not reporting a change in status, and availability of further information shall be included on or with property tax statements and revaluation notices for all residential property including mobile homes, except rental properties.