(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);

(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

(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	Cannabis 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

PDFWAC 458-53-030

Stratification of assessment rolls—Real property.