PDFWAC 458-53-030

Stratification of assessment rolls—Real property.

(1) Introduction. This rule explains the stratification process for real property. The stratification process is the grouping of real property within each county into homogeneous classifications based upon certain criteria in order to obtain representative samples. Stratification is used in determining the number of appraisals to be included in the ratio study and also for ratio calculation. The county's most current certified assessment rolls are used for stratification. Counties must stratify rolls using a land use code stratification system as prescribed by the department. (See RCW 36.21.100.)
(2) Stratification - Parcel count and total value - Exclusions. The stratification of the real property assessment rolls must include a parcel count and a total value of the taxable real property parcels in each stratum, excluding the following:
(a) Designated forest lands.(See chapter 84.33 RCW);
(b) Timberland classified under chapter 84.34 RCW. (See RCW 84.34.060);
(c) Current use properties in those counties where a separate study is conducted pursuant to WAC 458-53-095(3);
(d) State assessed properties; and
(e) State-owned game lands as defined in RCW 77.12.203(2).
(3) Stratification - By county. For the real property ratio study, the assessment roll must be stratified for individual counties according to land use categories and substratified by value classes as determined by the department. Stratification will be reviewed at least every other year by the department to determine if changes need to be made to improve sampling criteria. After the strata have been determined, the department will notify the counties of the strata limits, and each county must provide the department with the following, taken from the county's assessment rolls:
(a) A representative number of samples, as determined by the department, in each stratum, together with:
(i) The name and address of the taxpayer for each sample;
(ii) The land use code for each sample;
(iii) The previous year's assessed value for each sample;
(iv) The current year's assessed value for each sample; and
(v) The actual number of samples;
(b) The total number of real property parcels in each stratum; and
(c) The total assessed value in each stratum for both the previous year and the current year.
(4) Counties to provide information timely. The stratification information described in subsection (3) of this rule must be provided by the counties to the department in a timely manner to enable the department to certify the preliminary ratios in accordance with WAC 458-53-200(1). Failure to provide the information in a timely manner will result in the department using its best estimate of stratum values to calculate the real property ratio.
(5) Standard two-digit land use code. The following two-digit land use code will be used as the standard to identify the actual use of the land. Counties may elect to use a more detailed land use code system using additional digits, however, no county land use code system may use fewer than the standard two digits.
residential
11
Household, single family units
12
Household, 2-4 units
13
Household, multiunits (5 or more)
14
Residential condominiums
15
Mobile home parks or courts
16
Hotels/motels
17
Institutional lodging
18
All other residential not elsewhere coded
19
Vacation and cabin
manufacturing
21
Food and kindred products
22
Textile mill products
23
Apparel and other finished products made from fabrics, leather, and similar materials
24
Lumber and wood products (except furniture)
25
Furniture and fixtures
26
Paper and allied products
27
Printing and publishing
28
Chemicals
29
Petroleum refining and related industries
30
Rubber and miscellaneous plastic products
31
Leather and leather products
32
Stone, clay and glass products
33
Primary metal industries
34
Fabricated metal products
35
Professional scientific, and controlling instruments; photographic and optical goods; watches and clocks-manufacturing
36
Not presently assigned
37
Not presently assigned
38
Not presently assigned
39
Miscellaneous manufacturing
transportation, communication, and utilities
41
Railroad/transit transportation
42
Motor vehicle transportation
43
Aircraft transportation
44
Marine craft transportation
45
Highway and street right of way
46
Automobile parking
47
Communication
48
Utilities
49
Other transportation, communication, and utilities not classified elsewhere
trade
50
Condominiums - Other than residential condominiums
51
Wholesale trade
52
Retail trade - Building materials, hardware, and farm equipment
53
Retail trade - General merchandise
54
Retail trade - Food
55
Retail trade - Automotive, marine craft, aircraft, and accessories
56
Retail trade - Apparel and accessories
57
Retail trade - Furniture, home furnishings and equipment
58
Retail trade - Eating and drinking
59
Other retail trade
services
61
Finance, insurance, and real estate services
62
Personal services
63
Business services
64
Repair services
65
Professional services
66
Contract construction services
67
Governmental services
68
Educational services
69
Miscellaneous services
cultural, entertainment and recreational
71
Cultural activities and nature exhibitions
72
Public assembly
73
Amusements
74
Recreational activities
75
Resorts and group camps
76
Parks
77
Not presently assigned
78
Not presently assigned
79
Other cultural, entertainment, and recreational
resource production and extraction
81
Agriculture (not classified under current use law)
82
Agriculture related activities
83
Agriculture classified under current use chapter 84.34 RCW
84
Fishing activities and related services
85
Mining activities and related services
86
Marijuana grow operations
87
Not presently assigned
88
Designated forest land under chapter 84.33 RCW
89
Other resource production
undeveloped land and water areas
91
Undeveloped land
92
Noncommercial forest
93
Water areas
94
Open space land classified under chapter 84.34 RCW
95
Timberland classified under chapter 84.34 RCW
96
Not presently assigned
97
Not presently assigned
98
Not presently assigned
99
Other undeveloped land
[Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.075. WSR 16-11-031, § 458-53-030, filed 5/10/16, effective 6/10/16; WSR 02-14-031, § 458-53-030, filed 6/24/02, effective 7/25/02; WSR 96-05-002, § 458-53-030, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 91-01-008, § 458-53-030, filed 12/6/90, effective 1/6/91. Statutory Authority: RCW 84.48.075 and 84.08.010(2). WSR 89-09-021 (Order PT 89-5), § 458-53-030, filed 4/12/89. Statutory Authority: RCW 84.48.075. WSR 86-21-004 (Order PT 86-6), § 458-53-030, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-030, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-030, filed 10/11/79. Formerly WAC 458-52-030.]