BILL REQ. #: H-0061.1
State of Washington | 63rd Legislature | 2013 Regular Session |
Read first time 01/31/13. Referred to Committee on Local Government.
AN ACT Relating to creating greater efficiency in the offices of county assessor by eliminating the requirement to annually appraise tax-exempt government properties; and amending RCW 84.40.045, 84.40.175, and 82.29A.120.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 84.40.045 and 2001 c 187 s 19 are each amended to read
as follows:
(1) The assessor ((shall)) must give notice of any change in the
true and fair value of real property for the tract or lot of land and
any improvements thereon no later than thirty days after appraisal((:
PROVIDED, That)). However, no such notice ((shall)) may be mailed
during the period from January 15th to February 15th of each year((:
PROVIDED FURTHER, That)). Furthermore, no notice need be sent with
respect to changes in valuation of publicly owned property exempt from
taxation under provisions of RCW 84.36.010 or of forest land made
pursuant to chapter 84.33 RCW.
(2) The notice ((shall)) must contain a statement of both the prior
and the new true and fair value, stating separately land and
improvement values, and a brief statement of the procedure for appeal
to the board of equalization and the time, date, and place of the
meetings of the board.
(3) The notice ((shall)) must be mailed by the assessor to the
taxpayer.
(4) If any taxpayer, as shown by the tax rolls, holds solely a
security interest in the real property which is the subject of the
notice, pursuant to a mortgage, contract of sale, or deed of trust,
such taxpayer ((shall)) must, upon written request of the assessor,
supply, within thirty days of receipt of such request, to the assessor
the name and address of the person making payments pursuant to the
mortgage, contract of sale, or deed of trust, and thereafter such
person ((shall)) must also receive a copy of the notice provided for in
this section. Willful failure to comply with such request within the
time limitation provided for ((herein shall make)) in this section
makes such taxpayer subject to a maximum civil penalty of five thousand
dollars. The penalties provided for ((herein shall be)) in this
section are recoverable in an action by the county prosecutor, and when
recovered ((shall)) must be deposited in the county current expense
fund. The assessor ((shall)) must make the request provided for by
this section during the month of January.
Sec. 2 RCW 84.40.175 and 1994 c 124 s 24 are each amended to read
as follows:
At the time of making the assessment of real property, the assessor
((shall)) must enter each description of property exempt under the
provisions of chapter 84.36 RCW, and value and list the same in the
manner and subject to the same rule as the assessor is required to
assess all other property, designating in each case to whom such
property belongs. ((However, with respect to publicly owned)) The
valuation requirements of this section do not apply to property exempt
from taxation under provisions of RCW 84.36.010((, the assessor shall
value only such property as is leased to or occupied by a private
person under an agreement allowing such person to occupy or use such
property for a private purpose when a request for such valuation is
received from the department of revenue or the lessee of such property
for use in determining the taxable rent as provided for in chapter
82.29A RCW: PROVIDED FURTHER, That this section shall not prohibit any
assessor from valuing any public property leased to or occupied by a
private person for private purposes)) However, when the exempt status
of such property no longer applies as a result of a sale or change in
use, the assessor must value and list such property as of the January
1st assessment date for the year of the status change. The owner or
person responsible for payment of taxes may thereafter petition the
county board of equalization for a change in the assessed value in
accordance with the timing and procedures set forth in RCW 84.40.038.
Sec. 3 RCW 82.29A.120 and 1994 c 95 s 2 are each amended to read
as follows:
After computation of the taxes imposed pursuant to RCW 82.29A.030
and 82.29A.040 ((there shall be allowed the following credits in
determining the tax payable:)), the following credits are allowed in
determining the tax payable:
(1) With respect to a leasehold interest other than a product
lease, executed with an effective date of April 1, 1986, or thereafter,
or a leasehold interest in respect to which the department of revenue
under the authority of RCW 82.29A.020 does adjust the contract rent
base used for computing the tax provided for in RCW 82.29A.030, there
shall be allowed a credit against the tax as otherwise computed equal
to the amount, if any, that such tax exceeds the property tax that
would apply to such leased property without regard to any property tax
exemption under RCW 84.36.381, if it were privately owned by the lessee
or if it were privately owned by any sublessee if the value of the
credit inures to the sublessee.
(1) For lessees and sublessees who would qualify for a property
tax exemption under RCW 84.36.381 if the property were privately owned,
the tax otherwise due after this credit shall be reduced by a
percentage equal to the percentage reduction in property tax that would
result from the property tax exemption under RCW 84.36.381((.)); and
(2) ((With respect to a product lease,)) A credit of thirty-three
percent of the tax otherwise due is allowed with respect to a product
lease.