CERTIFICATION OF ENROLLMENT

HOUSE BILL 1852

Chapter 32, Laws of 2019

66TH LEGISLATURE

2019 REGULAR SESSION

PROPERTY TAX REFUNDS--MANIFEST ERRORS

EFFECTIVE DATE: July 28, 2019

HOUSE BILL 1852

ByRepresentatives Ramos, Pollet, Tarleton, Peterson, Appleton, and Tharinger

AN ACT Relating to property tax refunds more than three years after the due date resulting from certain manifest errors; and amending RCW 84.69.030.

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

Sec. 1. RCW 84.69.030 and 2015 c 174 s 1 are each amended to read as follows:

(1) Except as provided in this section, no orders for a refund under this chapter may be made except on a claim:

(a) Verified by the person who paid the tax, the person's guardian, executor, or administrator; and

(b) Filed with the county treasurer within three years after the due date of the payment sought to be refunded; and

(c) Stating the statutory ground upon which the refund is claimed.

(2) No claim for an order of refund is required for a refund that is based upon:

(a) An order of the board of equalization, state board of tax appeals, or court of competent jurisdiction justifying a refund under RCW 84.69.020 (9) through (12);

(b) A decision by the treasurer or assessor that is rendered within three years after the due date of the payment to be refunded, justifying a refund under RCW 84.69.020; or

(c) A decision by the assessor or department approving an exemption application that is filed under chapter 84.36 RCW within three years after the due date of the payment to be refunded.

(3) A county legislative authority may authorize a refund ((on a claim filed))to be processed more than three years after the due date of the payment ((sought)) to be refunded if the ((claim))refund arises from taxes paid as a result of a manifest error in a description of property.

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