HOUSE BILL REPORT

HB 671

BYRepresentatives Madsen, Winsley and Fisch

Revising provisions on the placement of new construction on the assessment rolls.

House Committe on Local Government

Majority Report:     Do pass.  (13)

     Signed by Representatives Haugen, Chair; Cooper, Vice Chair; Beck, Bumgarner, Ferguson, Hine, Madsen, Nealey, Nelson, Nutley, Rayburn, L. Smith and Zellinsky.

House Staff:Steve Lundin (786-7127)

AS PASSED HOUSE MARCH 12, 1987

BACKGROUND:

County assessors are required to assess the value of real property within the county for property tax purposes.  The assessed value should be 100 percent of the true and fair value of the property, but reassessment need only occur once every four years.

When a mobile home first becomes subject to assessment for property taxes, i.e. when it is sold by a dealer, the county assessor may place the mobile home on the property tax assessment rolls by May 31 of each year, at the value as of April 30 of that year.

When new construction occurs, the county assessor may place the new construction on the property tax assessment rolls by August 31 of each year, at the value as of July 31 of that year.

Whenever a building permit is issued within the county, the issuer is required to notify the county assessor about the permit.  The county assessor is required to make a physical appraisal of the building covered by the building permit within six months of when the permit is issued.

SUMMARY:

The county assessor shall have up to twelve months, instead of up to six months, to physically appraise new construction work.

The dates for placing mobile homes on the property tax rolls are made consistent with the dates for placing new construction on the property tax rolls, thus the county assessor may place mobile homes that become subject to property taxes on the property tax rolls by August 31 of each year, at the value as of July 31 of that year.

Fiscal Note:    Not Requested.

House Committee ‑ Testified For:     Fred Saeger, Washington Association of County Officials.

House Committee - Testified Against: None Presented.

House Committee - Testimony For:     When dates for placing property on property tax assessment rolls were changed several years ago, the laws relating to mobile homes were missed.  This makes these laws consistent.  Sometimes there is not enough time at the end of the construction season for assessors to physically visit new construction sites.  This gives them more time.

House Committee - Testimony Against: None Presented.