SSB 5661 -
By Senator Roach
NOT CONSIDERED
Strike everything after the enacting clause and insert the following:
"NEW SECTION. Sec. 1 It is the intent of the legislature that
counties are encouraged to collaborate, pursuant to the interlocal
cooperation act, chapter 39.34 RCW, to lower the costs of complying
with this act.
NEW SECTION. Sec. 2 A new section is added to chapter 84.40 RCW
to read as follows:
(1) An owner or person responsible for payment of taxes on any
commercial property that has been valued over seven hundred fifty
thousand dollars who petitions to appeal the valuation pursuant to RCW
84.40.038 must be provided with an appraisal review of the valuation,
signed by a certified appraiser, which complies with appraisal review
standards in uniform standards of professional appraisal practice
adopted pursuant to RCW 18.140.030.
(2) In accordance with section 4 of this act, by July 1, 2015, a
county assessor must either be a certified appraiser or appoint at
least one certified appraiser as an assistant or deputy. Prior to July
1, 2015, if a county assessor must contract with a certified appraiser
to comply with subsection (1) of this section, the county assessor may
require the owner or person responsible for payment of taxes to pay a
fee of up to seven hundred fifty dollars to reimburse the county
assessor for contracting expenses.
(3) The definitions in this subsection apply throughout this
section.
(a) "Appraisal review" means an opinion about the quality of
another appraiser's work.
(b) "Certified appraiser" means a state-certified general real
estate appraiser as defined in RCW 18.140.010.
(c) "Commercial property" means any property except:
(i) A single-family residence, including single-family manufactured
homes; or
(ii) A single-family residential unit within a condominium,
townhouse, or similar building, excluding buildings or units that are
or have been declared as apartments or are operated as apartments.
Sec. 3 RCW 84.41.110 and 1975 1st ex.s. c 278 s 201 are each
amended to read as follows:
(1) Appraisers whose services may be obtained by contract or who
may be assigned by the department of revenue to assist any county
assessor ((shall)) must act in an advisory capacity only, and
valuations made by them ((shall)) are not in any manner ((be)) binding
upon the assessor, it being the intent ((herein)) of this section that
all valuations made pursuant to this chapter ((shall be)) are made and
entered by the assessor pursuant to law as directed ((herein)) in this
section.
(2) This section does not apply to state-certified general real
estate appraisers whose services have been obtained by contract or who
have been assigned by the department of revenue to comply with section
1 of this act.
NEW SECTION. Sec. 4 A new section is added to chapter 36.21 RCW
to read as follows:
By July 1, 2015, a county assessor must either be a state-certified
general real estate appraiser, as defined in RCW 18.140.010, or appoint
at least one state-certified general real estate appraiser as an
assistant or deputy.
Sec. 5 RCW 36.21.011 and 2011 1st sp.s. c 43 s 470 are each
amended to read as follows:
(1) Any assessor who deems it necessary in order to complete the
listing and the valuation of the property of the county within the time
prescribed by law((, (1))) may:
(a) Appoint one or more well-qualified persons to act as assistants
or deputies who ((shall)):
(i) May not engage in the private practice of appraising within the
county in which he or she is employed without the written permission of
the assessor filed with the auditor; and ((each such assistant or
deputy so appointed shall,))
(ii) Under the direction of the assessor, after taking the required
oath, must perform all the duties enjoined upon, vested in, or imposed
upon assessors((, and (2) may));
(b) Contract with any persons, firms, or corporations, who are
expert appraisers, to assist in the valuation of property, including
state-certified general real estate appraisers whose services are
necessary to comply with section 1 of this act.
(2) To assist each assessor in obtaining adequate and well-
qualified assistants or deputies, the office of financial management,
after consultation with the Washington state association of county
assessors, the Washington state association of counties, and the
department of revenue, ((shall)) must establish by July 1, 1967, and
((shall)) thereafter maintain, a classification and salary plan for
those employees of an assessor who act as appraisers. The plan
((shall)) must recommend the salary range and employment qualifications
for each position encompassed by it, and ((shall)) must, to the fullest
extent practicable, conform to the classification plan, salary
schedules, and employment qualifications for state employees performing
similar appraisal functions.
(3) An assessor who intends to put such plan into effect ((shall))
must inform the department of revenue and the county legislative
authority of this intent in writing. The department of revenue and the
county legislative authority may thereupon each designate a
representative, and such representative or representatives as may be
designated by the department of revenue or the county legislative
authority, or both, ((shall)) must form with the assessor a committee.
The committee so formed may, by unanimous vote only, determine the
required number of certified appraiser positions and their salaries
necessary to enable the assessor to carry out the requirements relating
to revaluation of property in chapter 84.41 RCW. The determination of
the committee ((shall)) must be certified to the county legislative
authority. The committee may be formed only once in a period of four
calendar years.
(4) After such determination, the assessor may provide, in each of
the four next succeeding annual budget estimates, for as many positions
as are established in such determination. Each county legislative
authority to which such a budget estimate is submitted ((shall)) must
allow sufficient funds for such positions. An employee may be
appointed to a position covered by the plan only if the employee meets
the employment qualifications established by the plan."
SSB 5661 -
By Senator Roach
NOT CONSIDERED
On page 1, line 1 of the title, after "property" strike the remainder of the title and insert "valuations and the appeal of property valuations; amending RCW 84.41.110 and 36.21.011; adding a new section to chapter 84.40 RCW; adding a new section to chapter 36.21 RCW; and creating a new section."
EFFECT: A taxpayer appealing valuation of commercial property (any property except single-family residential property, with certain exceptions) valued over $750,000 must be provided with an appraisal review, signed by a state-certified general real estate appraiser (certified appraiser), that complies with professional standards. Prior to July 1, 2015, if a county assessor must contract with a certified appraiser to comply with this requirement, the assessor may require the taxpayer to pay a fee of up to $750 to reimburse contracting expenses. By July 1, 2015, a county assessor must either be a certified appraiser or appoint at least one certified appraiser as an assistant or deputy. An intent section provides that counties are encouraged to collaborate, pursuant to the interlocal cooperation act, to lower costs of complying with the act.