(1) If a taxpayer requests assistance for payment of current year or delinquent taxes, the county assessor, if applicable:
(a) May assist the taxpayer in applying for a property tax exemption program under RCW
84.36.379 through
84.36.389;
(b) May assist the taxpayer in applying for the property tax deferral program under chapter
84.38 RCW; and
(c) Must refer the taxpayer to the statewide foreclosure hotline recommended by the Washington state housing finance commission.
(2) A county treasurer may also refer a taxpayer requesting tax payment assistance to the county assessor's office under subsection (1) of this section.