SENATE BILL REPORT
SB 6475
This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent. |
As of February 5, 2014
Title: An act relating to hardship property tax waivers for interest and penalties.
Brief Description: Concerning hardship property tax waivers for interest and penalties.
Sponsors: Senator Rivers.
Brief History:
Committee Activity: Governmental Operations: 2/06/14.
SENATE COMMITTEE ON GOVERNMENTAL OPERATIONS |
Staff: Sam Thompson (786-7413)
Background: A county treasurer may, within limits, waive interest and penalties owed by a taxpayer on delinquent property taxes if:
the notice for taxes due was not sent to the taxpayer due to error by the county;
the taxpayer failed to make a payment due on the taxpayer's personal residence because of hardship caused by the death of the taxpayer's spouse; or
the taxpayer failed to make a payment due on the taxpayer's parent's or stepparent's personal residence because of hardship caused by the death of the taxpayer's parent or stepparent.
The county treasurer may require a death certificate and an affidavit signed by the taxpayer.
Summary of Bill: Authorized grounds for waiver of interest and penalties by a county treasurer are expanded.
A treasurer may grant a waiver if the tax due notice was not sent to the taxpayer due to error by the U.S. Postal Service. The treasurer may require documentation from the Postal Service.
A treasurer may grant a waiver if the taxpayer failed to make a payment due on the taxpayer's personal residence because of hardship caused by:
death of an immediate family member, including but not limited to a household member, grandparent, parent, sibling, child, or grandchild;
serious illness of a spouse or immediate family member, including but not limited to a household member, grandparent, parent, sibling, child, or grandchild;
incapacity or disability, including inability to manage property and affairs effectively for reasons such as, but not limited to, mental incapacity, developmental disability, or serious physical illness; or
a natural disaster, such as a flood or earthquake.
With respect to hardship caused by:
death, the treasurer may require a death certificate and an affidavit signed by the taxpayer;
serious illness, incapacity, or disability, the treasurer may require documentation from a physician and an affidavit signed by the taxpayer; and
a natural disaster, the county treasurer may require an affidavit signed by the taxpayer.
Appropriation: None.
Fiscal Note: Not requested.
Committee/Commission/Task Force Created: No.
Effective Date: Ninety days after adjournment of session in which bill is passed.