WSR 16-01-142
EXPEDITED RULES
[Filed December 21, 2015, 10:15 a.m.]
Title of Rule and Other Identifying Information: WAC 458-18-020 Deferral of special assessments and/or property taxes-Qualifications for deferral (Rule 18-020), describes the deferral of payments of special assessments and/or real property taxes on up to eighty percent of the amount of an eligible individual's equity value in certain property if requirements are met.
NOTICE
THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Mark E. Bohe, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, AND RECEIVED BY February 22, 2016.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: To incorporate legislation enacted in the 3rd sp. sess. of 2015, specifically: SSB 5186 (section 3, chapter 30, Laws of 2015).
Copies of draft rules are available for viewing and printing on our web site at Rules Agenda.
Reasons Supporting Proposal: Updates Rule 18-020 to incorporate 2015 legislation: SSB 5186, (section 3, chapter 30, Laws of 2015).
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Mark Bohe, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1574; Implementation and Enforcement: Marcus Glasper, 1025 Union Avenue S.E., Suite #500, Olympia, WA, (360) 534-1615.
December 21, 2015
Kevin Dixon
Rules Coordinator
AMENDATORY SECTION (Amending WSR 08-16-077, filed 7/31/08, effective 8/31/08)
WAC 458-18-020 Deferral of special assessments and/or property taxes-Qualifications for deferral.
A person may defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of his equity value in said property if the following conditions are met:
(1) The claimant must have owned, at the time of filing, the residence on which the special assessment and/or real property taxes have been imposed. For purposes of this subsection a residence owned by a marital community, a state registered domestic partnership, or cotenants shall be deemed to be owned by each spouse, each domestic partner, and each cotenant. A claimant who has only a share ownership in cooperative housing, a life estate, a lease for life or a revocable trust does not satisfy the ownership requirement.
(2) If the amount deferred is to exceed one hundred percent of the claimant's equity value in the land or lot only, the claimant must have and keep in force fire and casualty insurance in sufficient amount to protect the interest of the state of Washington and shall designate the state as a loss payee upon said policy. In no case shall the deferred amount exceed the amount of the insured value of the improvement plus the land value.
(3) In the case of special assessment deferral, the claimant must have opted for payment of such special assessments on the installment method if such method was available.
(4) The claimant must meet all requirements for an exemption for the residence under RCW
84.36.381, other than the income requirements, and to the extent eligible, must have first applied for the exemptions under RCW
84.36.381 through
84.36.389 prior to filing a declaration to defer.
(5) The claimant must have a combined disposable income, as defined in RCW
84.36.383,
((of forty thousand dollars or less)) at or below the statutory limit amount provided in RCW 84.38.030.
