Washington Administrative Code

(1) Introduction. This rule explains the requirement of county assessors to notify taxpayers of any change in the true and fair value of real property as provided by RCW 84.40.045. The notice of a change in the true and fair value of real property is commonly referred to as a cha…

The following rules pertain to county boards of equalization and implement the provisions of chapter 84.48 RCW and other statutes dealing with county boards of equalization. The purpose of these rules is to promote uniformity throughout the state in the practices and procedures o…

This rule includes the definitions of terms used throughout chapter 458-14 WAC regarding county boards of equalization. For the purposes of chapter 458-14 WAC, the following definitions apply unless the context requires otherwise:(1) "Alternate member" means a board member appoin…

(1) Boards have jurisdiction to hear all appeals as may be authorized by statute, including the following types of appeals:(a) Appeals for a change in appraised value when the department establishes taxable rent under chapter 82.29A RCW (leasehold excise tax) based on an appraisa…

(1) Introduction. The board need not be involved in all determinations made by an assessor relative to property tax matters, but may become involved in instances when a taxpayer appeals from an assessor's determination.(2) Statutorily required adjustments to the assessment rolls …

(1) The assessor must make a correction to the assessment roll for the current assessment year when the correction involves an error in the determination of the valuation of property and the following conditions are met:(a) The assessment roll has previously been certified in acc…

(1) Board members shall be residents of the county where the board is located and shall attend the department's training seminar held pursuant to WAC 458-14-156 within one year of appointment or reappointment unless this requirement is waived in writing by the assistant director …

(1) Introduction. This rule explains the process described in RCW 84.48.010, requiring the boards of equalization (board) to meet annually for its regularly convened session.(2) Other rules to reference. Readers may want to refer to other rules for additional information, includi…

(1) Introduction. This rule explains how the owner or person responsible for the payment of property taxes may petition the board of equalization for a change in the assessed valuation of their property as described in RCW 84.40.038.(a) Definitions. The definitions in WAC 458-14-…

(1) Introduction. This rule explains the access to valuation and other documentary information provided to both parties prior to the hearing on a petition so that time-consuming and costly discovery procedures are unnecessary.(2) Valuation information provided by assessor. Reques…

(1) Introduction. This rule provides information about the board hearing and the withdrawal of a petition by the taxpayer. The board or one of its hearing examiners must hold individual hearings on each properly filed petition that has not been withdrawn or otherwise disposed of.…

(1) In making its decision with respect to the value of property, the board shall use the criteria set forth in RCW 84.40.030.(2) Parties may submit and boards may consider any sales of the subject property or similar properties which occurred prior to the hearing date so long as…

(1) All hearings of a board or its hearing examiners must be recorded with an audio recording device.(2) Testimony concerning information which is exempt from public disclosure pursuant to RCW 84.40.340 or 42.17.310 must be recorded on a separate audio recording device, and must,…

(1) All board hearings shall be open to the public unless a party requests that part or all of a hearing be conducted in closed session in accordance with subsection (2) of this section.(2) If one of the parties intends to introduce evidence obtained under RCW 84.40.340 or confid…

(1) Introduction. This rule explains orders issued by the county boards of equalization (board).(2) Other rules to reference. Readers may want to refer to other rules for additional information, including:(a) WAC 458-14-095 Record of hearings.(b) WAC 458-14-105 Hearings—Open sess…

(1) Boards of equalization may reconvene on their own authority to hear requests concerning the current assessment year when the request is filed with the board by April 30 of the tax year immediately following the board's regularly convened session and at least one of the follow…

(1) Any board may employ one or more hearing examiners to assist the board in conducting hearings.(2) All hearing examiners must take the same oath required of regular board members and must meet the same qualifications for membership as regular board members.(3) A board member m…

(1) Board members shall disqualify themselves from hearing an appeal involving property owned in whole or in part by members or employees of the board or county legislative authority or any person related to a member or employee of the board or county legislative authority by blo…

Board members, alternate board members, interim board members, hearing examiners, and clerks shall attend board of equalization training seminars as directed by the department unless this requirement is waived in writing by the assistant director of the department's property tax …

(1) Extensions of time, other than the time for filing petitions, continuances, and adjournments may be ordered by the board on its own motion or may be granted by it, in its discretion, on motion of any party showing good and sufficient cause therefor. For a waiver of the time l…

(1) Pursuant to RCW 84.08.130, any taxpayer, taxing unit, or assessor feeling aggrieved by the action of a board may appeal to the board of tax appeals by filing with the board of tax appeals a notice of appeal within thirty days after the board has served or mailed its decision.…

(1) In an appeal involving complex issues or requiring expertise beyond the board's proficiency, a taxpayer, prior to the hearing before the board, may file a request with the board for a direct appeal to the state board of tax appeals without first having been heard by the board…

The purpose of these rules is to implement the provisions of chapter 84.26 RCW relating to the administration of the act. These rules are to be used in conjunction with chapter 254-20 WAC as adopted by the advisory council on historic preservation.[Statutory Authority: RCW 84.08.…

These rules are promulgated by the department under RCW 84.08.010(2).[Statutory Authority: RCW 84.08.010(2) and 84.08.070. WSR 87-05-022 (Order PT 87-2), § 458-15-010, filed 2/13/87.]

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Act" means chapter 84.26 RCW.(2) "Additional tax" means those additional taxes, interest, and penalties specified in RCW 84.26.090.(3) "Agreement" means an instrument…

(1) The application for special valuation under the act shall be submitted to the assessor of the county where the property is located upon forms prescribed by the department of revenue and supplied by the county assessor.(2) Applications shall be filed by October 1 of the calend…

If rehabilitation of a historic property is completed in more than one phase the cost of each phase shall be determined at the time of application.[Statutory Authority: RCW 84.08.010(2) and 84.08.070. WSR 87-05-022 (Order PT 87-2), § 458-15-030, filed 2/13/87.]

The assessor may charge such fees as are necessary for the processing and recording of the certification and agreement for special valuation of historic property. These fees shall be payable to the county recording authority.[Statutory Authority: RCW 84.08.010(2) and 84.08.070. W…

Four criteria must be met for special valuation under this act. The property must:(1) Be an historic property;(2) Fall within a class of historic property determined eligible for special valuation by the local legislative authority under an ordinance or administrative rule;(3) Be…

Upon receipt from the board of documentation that the property is an eligible historic property and the agreement between the applicant and the board, the assessor shall:(1) Record the original agreement, the certification and the application with the county recording authority.(…

When property has been granted special valuation as historic property, the special valuation shall continue until the property is disqualified or removed by the assessor upon:(1) Expiration of the ten-year special valuation period;(2) Notice by the owner to remove the special val…

The disqualification from special valuation shall be effective on the date the event that led to the disqualification occurs.(1) If the owner gives notice to discontinue the special valuation, the owner shall specify in the notice the effective date of removal.(2) In case of sale…

An additional tax shall be imposed upon the disqualification or removal from the special valuation provided for by chapter 84.26 RCW as follows:(1) No additional tax shall be levied prior to the assessor notifying the owner by mail, return receipt requested, that the property is …

(1) The owner may appeal a determination of eligibility of special valuation by a local review board to superior court under RCW 34.05.510 through 34.05.598 or to the legislative authority if local ordinances so provide.(2) Disqualification or removal of the property from special…

When a portion of a historic property is exempt under chapter 84.36 RCW and rehabilitation was completed on the entire building, only the cost of rehabilitation attributable to that portion of the property that is not exempt shall be used for the special valuation. If the cost of…

(1) The assessor shall continue to revalue the historic property on the regular revaluation cycle, deducting the cost from the assessed value to determine the special valuation.(2) While rehabilitation is being accomplished, the assessor shall assess the property as required by t…

(1) Introduction. This rule explains the property tax exemption available to taxpayers when they make physical improvements to their single family dwelling under the provisions of RCW 84.36.400. It explains the process by which this exemption is obtained and how the amount of the…

(1) Introduction. This section explains how statutes exempting property from taxation should be read and interpreted.(2) General rules of construction. All property located in Washington is subject to assessment and taxation, except property expressly exempted from taxation by la…

(1) Introduction. This section implements the amendments to RCW 84.36.010 made by the 2004 legislature and published in the 2004 regular session laws as chapter 236. RCW 84.36.010 exempts "all property belonging exclusively to any federally recognized Indian tribe located in the …

(1) Introduction. This rule explains the requirements in RCW 84.36.815 that property owners must follow to apply for and renew all real and personal property exemptions or leasehold excise tax exemptions under chapter 84.36 RCW. It also explains the late filing penalty that is du…

(1) Introduction. This section explains the personal property tax exemption for household goods, furnishings, and personal effects. It also explains the exemption available to the head of a family for otherwise taxable personal property up to a value of fifteen thousand dollars. …

(1) Introduction. This rule outlines the appeal process an aggrieved party uses when the department issues a determination regarding a property tax exemption with which that party disagrees.(2) Definitions. For purposes of this rule, the following definitions apply:(a) "Appellant…

(1) Introduction. This rule explains what occurs when taxable property becomes exempt and when exempt property becomes taxable. It also describes how property will be treated when exempt use is pending.(2) Definitions. For purposes of this rule, the following definitions apply:(a…

(1) Introduction. This rule explains what occurs when property loses its tax exempt status and is placed back on the tax rolls. It also describes the back taxes and interest that are collected when an exempt use ceases, unless the property has been exempt for more than 10 consecu…

(1) Introduction. This rule describes the conditions in RCW 84.36.805 and 84.36.840 that most nonprofit organizations, associations, and corporations must satisfy in order to receive a property tax exemption under chapter 84.36 RCW.(2) Definitions. For purposes of this rule, the …

(1) Introduction. This section explains the property tax exemption available under RCW 84.36.020 to public burying grounds or cemeteries.(2) Definitions. For purposes of this section, the following definitions apply:(a) "Burial" means the placement of human remains in a grave.(b)…

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.020 to churches, parsonages, and convents.(2) Definitions. For purposes of this rule, the following definitions apply:(a) "Church purposes" means the use of real and person…