BILL REQ. #:  S-3928.2 

Read first time 01/17/08.   Referred to Committee on Government Operations & Elections.

     AN ACT Relating to requiring additional information on property tax statements and notices of assessed value; amending RCW 84.56.020; adding a new section to chapter 84.40 RCW; adding a new section to chapter 84.56 RCW; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 84.56.020 and 2007 c 105 s 2 are each amended to read as follows:
     (1) The county treasurer shall be the receiver and collector of all taxes extended upon the tax rolls of the county, whether levied for state, county, school, bridge, road, municipal or other purposes, and also of all fines, forfeitures or penalties received by any person or officer for the use of his or her county. No treasurer shall accept tax payments or issue receipts for the same until the treasurer has completed the tax roll for the current year's collection and provided notification of the completion of the roll. Notification may be accomplished electronically, by posting a notice in the office, or through other written communication as determined by the treasurer. All taxes upon real and personal property made payable by the provisions of this title shall be due and payable to the treasurer on or before the thirtieth day of April and, except as provided in this section, shall be delinquent after that date.
     (2) Each tax statement must be mailed to the property owner, in addition to any lien holders or taxpayers.
     (3) Each tax statement shall include a notice that checks for payment of taxes may be made payable to "Treasurer of . . . . . . County" or other appropriate office, but tax statements shall not include any suggestion that checks may be made payable to the name of the individual holding the office of treasurer nor any other individual.
     (((3))) (4) When the total amount of tax or special assessments on personal property or on any lot, block or tract of real property payable by one person is fifty dollars or more, and if one-half of such tax be paid on or before the thirtieth day of April, the remainder of such tax shall be due and payable on or before the thirty-first day of October following and shall be delinquent after that date.
     (((4))) (5) When the total amount of tax or special assessments on any lot, block or tract of real property or on any mobile home payable by one person is fifty dollars or more, and if one-half of such tax be paid after the thirtieth day of April but before the thirty-first day of October, together with the applicable interest and penalty on the full amount of tax payable for that year, the remainder of such tax shall be due and payable on or before the thirty-first day of October following and shall be delinquent after that date.
     (((5))) (6) Delinquent taxes under this section are subject to interest at the rate of twelve percent per annum computed on a monthly basis on the full year amount of tax unpaid from the date of delinquency until paid. Interest shall be calculated at the rate in effect at the time of payment of the tax, regardless of when the taxes were first delinquent. In addition, delinquent taxes under this section are subject to penalties as follows:
     (a) A penalty of three percent of the full year amount of tax unpaid shall be assessed on the tax delinquent on June 1st of the year in which the tax is due.
     (b) An additional penalty of eight percent shall be assessed on the amount of tax delinquent on December 1st of the year in which the tax is due.
     (((6))) (7) Subsection (((5))) (6) of this section notwithstanding, no interest or penalties may be assessed during any period of armed conflict on delinquent taxes imposed on the personal residences owned by active duty military personnel who are participating as part of one of the branches of the military involved in the conflict and assigned to a duty station outside the territorial boundaries of the United States.
     (((7))) (8) For purposes of this chapter, "interest" means both interest and penalties.
     (((8))) (9) All collections of interest on delinquent taxes shall be credited to the county current expense fund; but the cost of foreclosure and sale of real property, and the fees and costs of distraint and sale of personal property, for delinquent taxes, shall, when collected, be credited to the operation and maintenance fund of the county treasurer prosecuting the foreclosure or distraint or sale; and shall be used by the county treasurer as a revolving fund to defray the cost of further foreclosure, distraint and sale for delinquent taxes without regard to budget limitations.

NEW SECTION.  Sec. 2   A new section is added to chapter 84.40 RCW to read as follows:
     If an assessor provides notice of assessed values to taxpayers, the assessor must provide for the upcoming tax year, plus the three previous years, the following information: (1) The assessed value; (2) the rate of tax; and (3) the aggregate tax amount. Such amounts must be shown as a dollar amount by year. The notice must include a statement that information for the upcoming tax year will be based on an assumption that the combined levy of the taxing districts will increase one percent, and will not include any voter-approved property tax increases occurring after the notice is sent.

NEW SECTION.  Sec. 3   A new section is added to chapter 84.56 RCW to read as follows:
     Each tax statement must show for the current tax year, plus the previous three tax years: (1) The amount levied by each district; (2) the assessed value; (3) the rate of tax; and (4) the aggregate tax amount. Such amounts must be shown as a dollar amount by year. In addition, for subsection (4) of this section, the statement must show the net change from year to year.

NEW SECTION.  Sec. 4   This act applies to taxes levied for collection in 2009 and thereafter.