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House of Representatives P.O. Box 40600 Office of Program Research Olympia WA 98504-0600 Finance Committee Phone 360-786-7100
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House of Representatives P.O. Box 40600 Office of Program Research Olympia WA 98504-0600 Finance Committee Phone 360-786-7100
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HB 1003
Bill Analysis
January 16, 1997
Brief Description: Clarifying the senior citizen or disabled persons= property tax deferral program applies to any special assessment
Staff: Linda Brooks (786-7153)
Background: Senior citizens or disabled persons with household incomes below $34,000 may defer property taxes and/or special assessments on their homes. Cities, towns, counties, or other municipal corporations may impose special assessments for a variety of purposes such as road or sewer improvements. Special assessments are charges or obligations imposed upon property specially benefitted by a local improvement.
Under current administrative practice, special assessments associated with physical improvements may be deferred, but special assessments imposed for less tangible benefits such as weed or mosquito control may not be deferred.
Summary of Proposed Substitute: Redefines special assessments as charges or obligations imposed on property specially benefitted. Any special assessment may be deferred.
Effective date: The bill contains an emergency clause and takes effect July 1, 1997.