H-0833.1 _______________________________________________
HOUSE BILL 1711
_______________________________________________
State of Washington 55th Legislature 1997 Regular Session
By Representatives McMorris, Schoesler and Smith
Read first time 02/05/97. Referred to Committee on Finance.
AN ACT Relating to property tax exemptions for adult individuals; amending RCW 84.36.110 and 84.36.120; creating a new section; and providing a contingent effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 84.36.110 and 1988 c 10 s 1 are each amended to read as follows:
The following property shall be exempt from taxation:
(1) All household goods and furnishings in actual use by the owner thereof in equipping and outfitting his or her residence or place of abode and not for sale or commercial use, and all personal effects held by any person for his or her exclusive use and benefit and not for sale or commercial use.
(2)
The personal property, other than specified in subdivision (1) hereof, of each
((head of a family)) adult individual liable to assessment and
taxation of which such individual is the actual and bona fide owner to an
amount of ((three)) ten thousand dollars of actual values:
PROVIDED, That this exemption shall not apply to any private motor vehicle, or
mobile home, and: PROVIDED, FURTHER, That if the county assessor is satisfied
that all of the personal property of any person is exempt from taxation under
the provisions of this statute or any other statute providing exemptions for
personal property, no listing of such property shall be required; but if the
personal property described in this subsection exceeds in value the amount
allowed as exempt, then a complete list of said personal property shall be made
as provided by law, and the county assessor shall deduct the amount of the
exemption authorized by this subsection from the total amount of the assessment
and assess the remainder.
Sec. 2. RCW 84.36.120 and 1973 1st ex.s. c 154 s 120 are each amended to read as follows:
For
the purposes of RCW 84.36.110 (("head of a family" shall be
construed to include a surviving spouse not remarried, any person receiving an
old age pension under the laws of this state and any citizen of the United
States, over the age of sixty-five years, who has resided in the state of
Washington continuously for ten years.)):
"Personal effects" shall be construed to mean and include such tangible property as usually and ordinarily attends the person such as wearing apparel, jewelry, toilet articles and the like.
"Private motor vehicle" shall be construed to mean and include all motor vehicles used for the convenience or pleasure of the owner and carrying a licensing classification other than motor vehicle for hire, auto stage, auto stage trailer, motor truck, motor truck trailer or dealers' licenses.
"Mobile home" shall be construed to mean and include all trailers of the type designed as facilities for human habitation and which are capable of being moved upon the public streets and highways and which are more than thirty-five feet in length or more than eight feet in width.
NEW SECTION. Sec. 3. This act applies to taxes levied for collection in 1998 and thereafter.
NEW SECTION. Sec. 4. This act takes effect if the proposed amendment to Article VII, section 1 of the state Constitution authorizing increasing the head of family property tax exemption and making it available to all adult individuals (HJR .... (H-0834/97)) is validly submitted to and is approved and ratified by the voters at the next general election. If the proposed amendment is not approved and ratified, this act is void in its entirety.
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