HOUSE BILL REPORT

HB 1810

BYRepresentatives Morris, Holland and Wang

Revising tax administration and procedure.

House Committe on Revenue

Majority Report:  Do pass with amendments.  (16)

      Signed by Representatives Wang, Chair: Pruitt, Vice Chair; Holland, Ranking Republican Member; Horn, Assistant Ranking Republican Member; Basich, Brumsickle, Fraser, Fuhrman, Grant, Haugen, Morris, Phillips, Rust, Silver, H. Sommers and Van Luven.

House Staff:Rick Wickman and Bob Longman (786-7136)

AS REPORTED BY COMMITTEE ON REVENUE FEBRUARY 14, 1989

BACKGROUND:

Detailed requirements exist for tax valuations, assessment changes, refund notices, tax exemption procedures, tax waivers, and tax appeals.

SUMMARY:

BILL AS AMENDED:  Time periods for completing administrative actions, providing notices, or initiating appeals are modified or clarified.  Generally, "date of receipt" is replaced by "date of mailing."

Requirements relating to paying property taxes for new subdivisions are extended to replats, altered plats, binding site plans, and condominium plans. 

No fee may be charged for property tax appeals to a county board of equalization.

In determining the current use valuation of farmland by capitalizing the earning capacity of the farmland, the county assessor must use a rate of interest published by the department by rule.

The county assessor or treasurer must inform the county board of equalization of all publicly owned property for which taxes have not been paid.

The county assessor must provide to the county legislative authority an annual list of all property tax refunds.

AMENDED BILL COMPARED TO ORIGINAL:  An option for excise tax payers to obtain a refund for more than four years by waiving the statute of limitations is eliminated.

The requirement that county boards of equalization use values from the nearest available surrounding area as defined by the county assessor is eliminated.

The U.S. Treasury bill rate, as established by the Federal Reserve Board, as the interest rate for paying excise tax refunds and delinquencies is eliminated.

Fiscal Note:      Requested February 2, 1989.

House Committee ‑ Testified For:    Fred Saeger, Washington Association of County Officials; Ben Gassaway, WACO; Bernie Ryan, King County Assessors.

House Committee - Testified Against:      None Presented.

House Committee - Testimony For:    Various property tax administrative procedures, including notice dates, refunds of taxes, assessment procedures, interest rates, and out-dated provisions should be changed to streamline property tax administration.

House Committee - Testimony Against:      None Presented.