CERTIFICATION OF ENROLLMENT
HOUSE BILL 2479
Chapter 24, Laws of 2018
65th Legislature
2018 Regular Session
PROPERTY ASSESSMENT APPEALS--TIMELINE
EFFECTIVE DATE: June 7, 2018
HOUSE BILL 2479
Passed Legislature - 2018 Regular Session
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State of Washington | 65th Legislature | 2018 Regular Session |
By Representatives Appleton, Ryu, McBride, and Tharinger
Read first time 01/10/18. Referred to Committee on Local Government.
AN ACT Relating to Washington's property assessment appeal procedures; and amending RCW
84.48.150.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 84.48.150 and 1994 c 301 s 46 are each amended to read as follows:
(1) The assessor ((shall)) must, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valuation. If valuation criteria other than comparable sales were used, the assessor ((shall)) must furnish the taxpayer with such other factors and the addresses of such other property used in making the determination of value.
(2) The assessor ((shall)) must within sixty days of such request but at least ((fourteen)) twenty-one business days, excluding legal holidays, prior to such taxpayer's appearance before the board of equalization make available to the taxpayer the valuation criteria and/or comparable sales ((which shall)) that may not be subsequently changed by the assessor unless the assessor has found new evidence supporting the assessor's valuation, in which situation the assessor ((shall)) must provide such additional evidence to the taxpayer and the board of equalization at least ((fourteen)) twenty-one business days prior to the hearing at the board of equalization. A taxpayer who lists comparable sales on a notice of appeal ((shall)) may not subsequently change such sales unless the taxpayer has found new evidence supporting the taxpayer's proposed valuation in which case the taxpayer ((shall)) must provide such additional evidence to the assessor and board of equalization at least ((seven)) twenty-one business days, excluding legal holidays, prior to the hearing. If either the assessor or taxpayer does not meet the requirements of this section the board of equalization may continue the hearing to provide the parties an opportunity to review all evidence or, upon objection, refuse to consider sales not submitted in a timely manner.
Passed by the House February 14, 2018.
Passed by the Senate February 27, 2018.
Approved by the Governor March 9, 2018.
Filed in Office of Secretary of State March 9, 2018.
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