Washington Administrative Code

(1) The board's executive director is the board's public records officer and is responsible for reviewing requests for public records.(2) The public records officer will oversee compliance with the act, but a designee may process a request. The public records officer or designee …

(1) Website records. Before submitting a records request, those seeking public records of the board are strongly encouraged to first review the board's website at bta.wa.gov. This website includes the board's decisions from 1967 to the present, board policies, and public meeting …

(1) Within five business days of receiving a Public Records Act request, the board will assign the request a tracking number and log it. The public records officer or designee will evaluate the request according to the nature of the request, clarity, volume, and availability of r…

(1) Inspecting records. Consistent with other demands, the board will provide space to inspect public records at a designated location. No member of the public may remove a document from the viewing area or disassemble or alter any document. The requestor must indicate which docu…

(1) No fee will be charged for inspecting the board's public records.(2) The board does not calculate all actual costs for copying records because to do so would be unduly burdensome for the following reasons:(a) The board does not have the resources to conduct a study to determi…

(1) The board may determine that all or part of a requested public record is exempt under the Public Records Act, chapter 42.56 RCW, or other law and may not be inspected or copied.(2) If the board believes that a record or part of a record is exempt from disclosure and should be…

(1) When the requestor either withdraws a request, or fails to clarify an entirely unclear request, or fails to fulfill his or her obligations to inspect the records, pay the deposit, pay the required fees for an installment, or make a final payment for the requested copies, the …

(1) Requestors are encouraged to communicate with the public records officer or assigned designee about denials of public records requests, estimates of time, or estimates of costs. If unsatisfied, a requestor may seek review of the issue.(2) Any person who objects to the board's…

This chapter is adopted to implement the authority granted by RCW 19.02.030 to administer the consolidated business license application process created under chapter 19.02 RCW, and the authority granted by RCW 19.80.045 to administer the registration of trade names under chapter …

(1) Introduction. This rule provides information about business license application handling fees, renewal application handling fees, and late filing delinquency fees as described in chapter 19.02 RCW. Information about individual licenses may be obtained from the business licens…

Transfer of a business license is prohibited. Transfer of each individual license held under the business license is also prohibited, unless expressly permitted by the regulatory agency's applicable licensing law. In the event of proven incapacity, death, receivership, bankruptcy…

(1) When the information about a business that was submitted in a business license application changes, the applicant or the licensee must immediately notify the department of the change or correction. Notification must be made in advance of a change whenever possible.(2) Where t…

(1) Introduction.(a) Any person or persons who carries on, conducts or transacts business under a name or names that do not include the true and real name of all persons conducting that business must register that name or names with the department as trade name(s).(b) Trade name …

The Washington state Constitution requires that all taxes be uniform upon the same class of property within the territorial limits of the authority levying the tax. In order to comply with this constitutional mandate and ensure that all taxes are uniform, all real property must b…

(1) Appropriate statistical data defined. The assessor must revalue real property at its current true and fair value using appropriate statistical data. RCW 84.41.041. For purposes of this chapter, "appropriate statistical data" means the data required to accurately adjust real p…

(1) Revaluation plan—When submitted. The assessor shall submit a proposed revaluation plan to the property tax division of the department of revenue on or before March 1st of the year prior to the first year of any revaluation and/or physical inspection cycle.(2) Revaluation plan…

(1) True and fair value—Defined. All property must be valued and assessed at one hundred percent of true and fair value unless otherwise provided by law. "True and fair value" means market value and is the amount of money a buyer of property willing but not obligated to buy would…

(1) Introduction. This rule explains when the assessor must begin the listing and valuation of property in the county. It also provides information relating to the listing and valuation of subdivisions of real property. Finally, this rule explains when a person will be allowed to…

(1) Implementation of accreditation requirements. The rules in this chapter implement the provisions of chapter 36.21 RCW dealing with the accreditation of persons responsible for valuing real property for purposes of taxation. To the extent practical, these rules coordinate accr…

(1) Prerequisite to application—Experience. Prior to applying for accreditation, applicants must have had at least one year of experience related to the items listed in this subsection. The requisite experience may include hours worked during the preceding two years but must incl…

(1) Prerequisites to taking examination. Any person desiring to take the accreditation examination must complete a "Request for Administration of Appraiser Examination" form and submit it to the property tax division of the department. As a prerequisite to taking the examination …

(1) Requirements for issuance of accreditation certificate. The department shall issue an accreditation certificate to any applicant who meets the requirements of WAC 458-10-020 and who satisfies one of the following:(a) Successfully passes the accreditation examination;(b) Has r…

(1) Introduction. This rule provides information about the process for renewing an accreditation certificate, including detailed information about the continuing education requirements required of renewal applicants.(2) Renewal of accreditation certificate. An accredited appraise…

The standards of practice adopted by the department and governing real property appraisal activities by accredited appraisers are the generally accepted appraisal standards as evidenced by the current appraisal standards promulgated by the Appraisal Standards Board of the Apprais…

(1) Reasons for denial, suspension, or revocation. The department may deny, suspend, or revoke the accreditation of any person for any of the following reasons:(a) Failure to meet the minimum qualifications established for accreditation by the department;(b) Failure to pass the a…

(1) Introduction. The terms "personal property" and "real property" are defined in RCW 84.04.080 and 84.04.090, respectively. These definitions should routinely be consulted in any case where it is at all doubtful whether a given piece of property is real or personal.Personal pro…

The term "real property" is defined in RCW 84.04.090; this definition should be consulted as a matter of course in all cases where the meaning of "real property" is in doubt. As there defined, "real property" includes but is not limited to the following:(1) All land, whether plat…

(1) The following parts of irrigation systems shall be assessed as real property except as provided in subsections (3) and (4) of this section:(a) Penstocks and buried mainlines;(b) Sub-mains (underground);(c) River pumping stations;(d) Water distribution points;(e) Concrete head…

Whenever the department of revenue receives from any county assessor a request for special assistance in the valuation of property, it shall have the option of either entering into a statutory contract for special assistance, or providing such services on an informal basis. All r…

(1) Introduction. RCW 84.08.020 requires the department of revenue (department) to prescribe all forms to be used in the assessment and collection of property taxes under Title 84 RCW. Certain modifications to these forms, including electronic forms, by county assessors and count…

Whenever any real property belonging to the United States of America, the state of Washington or any county or municipality is sold under an arrangement whereby title is reserved in the grantor and use and possession goes to the grantee, such property shall be listed as real prop…

(1) Introduction. Under RCW 84.40.080, an assessor is required to add to the assessment roll any real or personal property omitted from the assessment roll for any preceding year, at the value for the preceding year. The assessor is also required to add to the assessment roll any…

(1) Situs - Generally. The situs of real property is at the place where the property is located. The situs of a possessory interest in real property is at the place where the real property is situated.(2) Parcel boundaries. If a parcel of real property is located in more than one…

(1) Introduction. This rule provides information about the listing of personal property subject to ad valorem taxation. This rule also provides specific information about the listing of personal property by manufacturers. For information about the listing of ships and vessels sub…

(1) Introduction. This rule explains the process of listing and assessing taxable personal property by the assessor when the taxpayer fails to make a listing as required by chapter 84.40 RCW. This rule also provides information about the penalties imposed by RCW 84.40.130 for per…

Personal property except where required by statute to be listed elsewhere shall be listed and assessed in the county where situated as of 12 noon on January 1st of each year. (RCW 84.44.010)For the purposes of determining the situs of goods in transit the following guidelines sha…

Beer kegs owned by Washington breweries are taxable at the situs of the brewery. Those kegs owned by out-of-state breweries are taxable at the situs of their own actual location. (PTB 9-26-1939.)[Order PT 68-6, § 458-12-120, filed 4/29/68.]

(1) Introduction. This rule explains when the boundaries of a taxing district, as defined in WAC 458-19-005, must be established for the purpose of levying property taxes. No property tax levy can be made for a given year on behalf of any taxing district whose boundaries are not …

Before assessing personal property located on federally-owned lands, the assessor shall determine whether the federal government claims exclusive or concurrent jurisdiction over the land. If exclusive jurisdiction is claimed, such land shall be treated as not even existing in the…

All property coming into the exclusive ownership of any public-exempt body shall be exempt from further taxation and shall be removed from the assessment and taxation rolls.All property coming into the exclusive possession of any governmental unit as trust property for bond holde…

Real property acquired either by purchase or condemnation by the state, county, city or any exempt political subdivision shall remain liable for any tax liens existing on the realty at the time the conveyance is completed. (RCW 84.60.050) Whenever only part of a parcel of propert…

All possessory rights in exempt public lands are taxable to the holder (American Smelting & Refining Co. v. Whatcom Co., 13 Wn.2d 295 (1942) dealing with mining claims located on federal lands) thereof unless the holder of the possessory interest is exempt from taxation elsewhere…

Leasehold interests in public lands other than those specified in WAC 458-12-155, are taxable as personal property to the holder thereof. (RCW 84.04.080; WAC 458-12-325) The fact that the land itself may be exempt from taxation is immaterial.Improvements on public lands are gener…

Leasehold interests held by public-exempt bodies are exempt from taxation. The property on which they are located is assessable to the owner and its taxability is in no way affected by the leasehold interest. (AGO 1-30-1937; AGO 8-30-1934)Improvements made by the public-exempt bo…

(1) This rule implements the provisions of chapter 29, Laws of 1991, ex. sess, regarding the property taxation of computer software.(2) Computer software. Computer software is a set of directions or instructions that exist in the form of machine-readable or human-readable code, i…

All agricultural and horticultural products, other than forest products, livestock and fowls, shall be exempt from assessment when the ownership of the property remains in the original producer on the 1st day of January following harvesting. (RCW 84.44.060) Such agricultural prod…

RCW 84.36.181 provides: "All ore or metal shipped from without this state to any smelter or refining works within this state, while in process of reduction or refinement and for thirty days after completion of such reduction and refinement, shall be considered and held to be prop…