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Listed below is the Department of Revenue’s (Department) semi-annual rule-making agenda for publication in the Washington state register.  This list identifies rules the Department is currently working on and rules the Department anticipates working on during the next 6 months. 

The information on this site is continually updated as the Department files rule making notices, or as it otherwise deletes rules or adds rules that it anticipates working on over the next six months.  This includes rules that are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule making priorities. 

Learn about understanding & participating in the rulemaking process. To get more information about rule actions, sign up for email notifications via a listserv”.

 

  Subject of rule making Rule Drafter Preliminary Rule Proposal (CR-101 filing) Proposed Rule
(CR-102  or CR-105 filing)
Rule Adoption
(CR-103 filing)
Description of Anticipated Changes
WAC 458-07-010 Valuation and revaluation of real property - Introduction Mark Bohe N/A - Anticipate CR105

WSR 16-01-141 This filing has been withdrawn and replaced by WSR 16-04-101

Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-07-010 explains the requirement that all taxes be uniform upon the same class of property within the territorial limits of the authority levying the tax.
WAC 458-07-015 Revaluation of real property - Annual counties. Mark Bohe N/A - Anticipate CR105 WSR 16-01-141 This filing has been withdrawn and replaced by WSR 16-04-101 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-07-015 explains the requirement for revaluing real property each year.
WAC 458-07-020 Revaluation of real property - Multiyear counties Mark Bohe N/A - Anticipate CR105 WSR 16-01-141 This filing has been withdrawn and replaced by WSR 16-04-101 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-07-020 provides information about the revaluation of real property in a county where all real property is not revalued each year.
WAC 458-14-026 Assessment roll corrections agreed to by taxpayer Mark Bohe N/A - Anticipate CR105 WSR 16-01-012 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-14-026 explains when the assessor must make a correction to the assessment roll for the current assessment year when the correction invovles an error in the determination of the valuation of the property.
458-16-300 Public meeting hall—Public meeting place—Community meeting hall. Leslie Mullin WSR 15-03-083
Public Meeting on March 4, 2015
Anticipate CR102 and Public Hearing in Winter/Spring 2016 Anticipate adoption in Spring/Summer 2016 Recognize 2014 legislation
458-16-300 explains the property tax exemption available under the provisions of RCW 84.36.037 for real and personal property owned by a nonprofit organization, association, or corporation and used exclusively as a public meeting hall, public meeting place, or community meeting hall.
458-16A-100 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Definitions Atif Aziz

Public meeting on November 19, 2015. No preliminary draft of possible changes to the rule will be prepared prior to the public meeting.

WSR 15-21-096

Anticipate CR102 and Public hearing Winter/Spring 2016 Anticipate adoption Spring/Summer 2016 Update and correct
458-16A-100 contains definitions of the terms used for the senior citizen, disabled person, and one hundred percent disabled veteran exemption from property taxes. The definitions apply to the senior citizen, disabled person, and one hundred percent disabled veteran exemption contained in sections RCW 84.36.381 through 84.36.389 unless the context clearly requires otherwise.
WAC 458-16A-140 Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Exemption described - Exemption granted - Exemption denied - Freezing property values Mark Bohe N/A - Anticipate CR105 WSR 16-01-012 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-16A-140 explains how county assessors process a claimant's application form for the senior citizen, disabled person, or one hundred percent disabled veteran property tax exemption.
458-18-020 Deferral of special assessments and/or property taxes—Qualifications for deferral
Mark Bohe N/A - Anticipate CR105 WSR 16-01-142 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
458-18-020 explains person what conditions must be met that allow a person to defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of that person's equity value in said property.
458-18-210 Refunds - Procedure - Interest Mark Bohe

WSR 16-02-073

Public meeting on February 11, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-18-210 explains the procedure you must go through in order to receive a refund.
458-19-050 Port district levies Mark Bohe Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-19-050 describes the various port district levies and the limitations to which they are subject. Port district levies are not limited by the constitutional one percent limit nor by the statutory aggregate dollar rate limit. As set forth in RCW 84.04.140, all port district levies are regular levies regardless of whether they are voted levies.
WAC 458-19-070 Five dollars and ninety cents statutory aggregate limit calculation Mark Bohe N/A - Anticipate CR105 WSR 15-22-058

WSR 16-02-126

Adopted on January 6, 2016

Recognize 2015 legislation
WAC 458-19-070 describes the prorationing process used to establish a consolidated levy rate when the assessor finds the statutory aggregate levy rate exceeds five dollars and ninety cents.
WAC 458-19-075 Constitutional one percent limit calculation Mark Bohe N/A - Anticipate CR105 WSR 15-22-058

WSR 16-02-126

Adopted on January 6, 2016

Recognize 2015 legislation
WAC 458-19-075 explains how to determine if the constitutional one percent limit is being exceeded and the sequence in which levy rates will be reduced or eliminated in accordance with RCW 84.52.010 if the constitutional one percent limit is exceeded.
458-20-100 Appeals. Jay Jetter WSR 15-02-088
Public Meeting held February 18, 2015
Stakeholder meeting on June 26, 2015 (Draft rule here)
2nd stakeholder meeting anticipated Summer 2015

WSR 15-24-116

Public Hearing on January 7, 2016 at 10:00 A.M.

Anticipate adoption in Winter/Spring 2016 Update
458-20-100 explains the procedures for administrative review of actions of the department or of its officers and employees in the assessment or collection of taxes, as provided in RCW 82.01.060(4)
458-20-101 Tax registration and tax reporting Jeannette Gute

WSR 16-02-113

Public meeting on February 9, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-20-101 explains tax registration and tax reporting requirements for the Washington state department of revenue as established in RCW 82.32.030 and 82.32.045. This section discusses who is required to be registered, and who must file excise tax returns. This section also discusses changes in ownership requiring a new registration, the administrative closure of taxpayer accounts, and the revocation and reinstatement of a tax reporting account with the department of revenue.
WAC 458-20-102 Reseller permits Gayle Carlson WSR 15-14-119
Public meeting on August 20, 2015 at 10:00 A.M.

WSR 16-01-067 Public hearing on January 26, 2016 at 10:00 A.M.

Anticipate adoption in Winter/Spring 2016 Update
458-20-102 provides information about reseller permits issued by the department of revenue (department).
WAC 458-20-103 Time and place of sale Gayle Carlson N/A - Anticipate CR105

Anticipate CR105 in Winter/Spring 2016

 

Anticipate adoption in Spring 2016.

Update
WAC 458-20-103 explains what a sale is and when a sale occurs.
WAC 458-20-13501 Timber harvest operations Gayle Carlson N/A - Anticipate CR105 WSR 15-21-041

WSR 16-02-063

Adopted on January 4, 2016

Recognize 2015 legislation
WAC 458-20-13501 explains the application of the business and occupation, public utility, retail sales, and use taxes to persons performing activities associated with timber harvest operations.
458-20-13601 Manufacturers and processors for hire—Sales and use tax exemption for machinery and equipment Gayle Carlson N/A – Anticipate CR105 WSR 16-02-058 Anticipate adoption in Spring 2016 Recognize 2015 legislation
458-20-13601 explains the retail sales and use tax exemptions provided by RCW 82.08.02565 and 82.12.02565 for sales to or use by manufacturers or processors for hire of machinery and equipment (M&E) used directly in a manufacturing operation or research and development operation. This rule explains the requirements that must be met to substantiate a claim of exemption.
WAC 458-20-141 Duplicating activities and mailing bureaus Mark Bohe Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-20-141 explains the B&O tax, retail sales tax, and use tax reporting responsibilities of persons who engage in duplicating activities or who provide mailing bureau services in Washington. It also discusses the taxability of delivery charges associated with direct mail.
WAC 458-20-143 Printers and publishers of newspapers, magazines, and periodicals Mark Bohe Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-20-143 explains the application of the business and occupation (B&O), retail sales, and use taxes to printers and/or publishers of newspapers, magazines, periodicals, and other printed materials.
WAC 458-20-144 Printing industry Mark Bohe Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-20-144 discusses the taxability of the printing industry.
WAC 458-20-150 Optometrists, opthalmologists, and opticians Gayle Carlson Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-20-150 explains the application of the B&O, retail sales, and use taxes to the business activities of optometrists, ophthalmologists, and opticians. 
WAC 458-20-151 Dentists and other health care providers, dental laboratories, and dental technicians Gayle Carlson Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016

Anticipate adoption in Summer 2016

Update
WAC 458-20-151 explains the application of B&O, retail sales, and use taxes to the business activities of dentists and other health care providers, dental laboratories, and dental technicians.
WAC 458-20-15503 Digital products Mark Bohe N/A - Anticipate CR105 WSR 15-24-080

WSR 16-04-099

Adopted February 2, 2016

Recognize 2015 legislation
WAC 458-20-15503 provides a structured approach for determining tax liability for digital products and digital codes.
458-20-167 Educational institutions, school districts, student organizations, and private schools Leslie Mullin N/A – Anticipate CR105 WSR 16-01-013 Anticipate adoption Winter/Spring 2016 Recognize 2015 legislation
458-20-167 explains the application of Washington's business and occupation (B&O), retail sales, and use taxes to educational institutions, school districts, student organizations, and private schools. It also gives tax reporting information to persons operating nursery schools, preschools, or providing child care.
458-20-169 Nonprofit organizations Gayle Carlson N/A – Anticipate CR105 WSR 16-02-057 Anticipate adoption in Spring 2016 Recognize 2015 legislation
458-20-169 reviews how the business and occupation (B&O), retail sales, and use taxes apply to activities often performed by nonprofit organizations.
WAC 458-20-176 Commercial deep sea fishing - Commercial passenger fishing - Diesel fuel Gayle Carlson N/A - Anticipate CR105 WSR 15-21-012

WSR 16-02-059

Adopted on January 4, 2016

Recognize 2015 legislation
WAC 458-20-176 explains when deep sea fishing activities may qualify for a business and occupation (B&O), retail sales tax, or diesel fuel tax exemption.
458-20-183 Amusement, recreation, and physical fitness services Leslie Mullin Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016

Emergency

WSR 16-05-002

Anticipate adoption in Summer 2016

Recognize 2015 legislation
458-20-183 provides tax reporting instructions for persons who provide amusement, recreation, and physical fitness services, including persons who receive their income in the form of dues and initiation fees.
458-20-187 Tax responsibility of persons owning and/or operating vending machines, amusement devices, and service machines Gayle Carlson WSR 15-13-110
Public Meeting held July 22, 2015
Anticipate CR-102 and Public Hearing in Winter/Spring 2016 Anticipate Adoption in Spring 2016 Update
458-20-187 defines the term “vending machines” as well as outlines the tax responsibility of persons owning and/or operating vending machines, amusment devices, and service machines.
458-20-189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts Leslie Mullin Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-20-189 discusses the business and occupation (B&O), retail sales, use, and public utility tax applications to sales made to and by the state of Washington, counties, cities, towns, school districts, and fire districts.
458-20-190 Sales to and by the United States - Doing business on federal reservations - Sales to foreign governments Gayle Carlson

WSR 16-05-015

Public Meeting on March 24, 2016

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
 
458-20-193 Inbound and outbound interstate sales of tangible personal property David Hesford N/A - Anticipate CR105 Anticipate CR105 in Winter/Spring 2016 Anticipate adoption in Spring 2016 Recognize 2015 legislation
458-20-193 explains tax registration and tax reporting requirements for the Washington state department of revenue as established in RCW 82.32.030 and 82.32.045. This rule discusses who is required to be registered, and who must file excise tax returns. This rule also discusses changes in ownership requiring a new registration, the administrative closure of taxpayer accounts, and the revocation and reinstatement of a tax reporting account with the department of revenue.
458-20-19401 Minimum nexus thresholds for apportionable activities  Atif Aziz N/A - Anticipate CR105 Anticipate CR105 in Winter/Spring 2016 Anticipate adoption in Spring 2016 Recognize 2015 legislation
458-20-19401 explains that the state of Washington imposes business and occupation (B&O) tax on apportionable activities measured by the gross income of the business. B&O tax may only be imposed if a person has a "substantial nexus" with this state. For the purposes of apportionable activities, substantial nexus does not require a person to have physical presence in this state.
WAC 458-20-19404 Financial institutions - Income apportionment Chris Coffman

WSR 15-21-091

Public meeting on December 2, 2015 at 10:00 A.M.

WSR 16-02-111

Public hearing on February 18, 2016 at 10:00 A.M.

Emergency
WSR 16-02-010

Anticipate adoption in Spring 2016

Update
WAC 458-20-19404 addresses how gross income must be apportioned when the financial institution engages in business both within and outside the state.
WAC 458-20-19404A Financial institutions - Income apportionment Chris Coffman

WSR 15-21-091

Public meeting on December 2, 2015 at 10:00 A.M.

WSR 16-02-111

Public hearing on February 18, 2016 at 10:00 A.M.

Anticipate adoption in Spring 2016 Update
WAC 458-20-19404A addresses how gross income must be apportioned when the financial institution engages in business both within and outside the state for period prior to January 1, 2016.
458-20-196 Bad debts Mark Bohe WSR 15-05-040
Public meeting on March 31, 2015 at 10:00 AM.

WSR 15-10-057
Public hearing on June 17, 2015 at 9:30 A.M.


Anticipate second Public Hearing in Winter/Spring 2016

Anticipate
adoption
in Spring 2016
Update
458-20-196 provides information about the tax treatment of bad debts under the business and occupation (B&O), public utility, retail sales, and use taxes.
458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers Gayle Carlson N/A – Anticipate CR105 WSR 15-22-019

WSR 16-03-002

Adopted on January 6, 2016

Recognize 2015 legislation
458-20-210 explains the application of business and occupation (B&O), retail sales, and use taxes to the sale and/or use of feed, seed, fertilizer, spray materials, and other tangible personal property for farming. This rule also explains the application of B&O, retail sales, and litter taxes to the sale of agricultural products by farmers.
WAC 458-20-218 Advertising agencies Jeannette Gute Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-20-218 explains the taxability of services provided by advertising agencies.
WAC 458-20-221 Collection of use tax by retailers and selling agents David Hesford Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-20-221 explains the activities which constitute engaging in business activities within the state that may require a business to obtain a certificate of registration.
458-20-228 Returns, payments, penalties, extensions, interest, stay of collection Mark Bohe N/A – Anticipate CR105 WSR 16-01-008 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
458-20-228 discusses the responsibility of taxpayers to pay their tax by the appropriate due date, and the acceptable methods of payment. It discusses the interest and penalties that are imposed by law when a taxpayer fails to pay the correct amount of tax by the due date. It also discusses the circumstances under which the law allows the department of revenue (department) to waive interest or penalties.
WAC 458-20-22802 Electronic filing and payment Mark Bohe N/A - Anticipate CR105 WSR 16-01-006 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-20-22802 explains the requirements for filing and paying excise taxes electronically.
458-20-238 Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents  Gayle Carlson N/A – Anticipate CR105 Anticipate CR105 in Winter/Spring 2016 Anticipate adoption Spring 2016 Recognize 2015 legislation
458-20-238 explains the retail sales tax exemption provided by RCW 82.08.0266 for sales to nonresidents of watercraft requiring United States Coast Guard documentation or state registration; the retail sales tax exemption provided by RCW 82.08.02665 for sales of watercraft to residents of foreign countries; and the retail sales and use tax exemptions contained in Substitute House Bill No. 1002 (SHB 1002), chapter 22, Laws of 2007 relating to sales or use of vessels thirty feet or longer to or by nonresident individuals. These statutes provide the exclusive authority for granting a retail sales tax exemption for sales of such watercraft when delivery is made within Washington. This section explains the requirements to be met, and the documents which must be preserved, to substantiate a claim of exemption. It also discusses use tax exemptions for nonresidents bringing watercraft into Washington for enjoyment and/or repair.
WAC 458-20-252 Hazardous substance tax Mark Bohe N/A - Anticipate CR105 Anticipate CR105 in Winter/Spring 2016 Anticipate adoption in Spring 2016 Recognize 2015 legislation
WAC 458-20-252 explains the imposition and administration of the hazardous substance tax that is imposed upon the wholesale value of certain substances and products.
WAC 458-20-254 Recordkeeping Mark Bohe N/A - Anticipate CR105 WSR 16-01-006 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-20-254 defines the requirements for the maintenance and retention of books, records, and other sources of information.
458-20-260 Oil Spill response and tax administration Gayle Carlson N/A – Anticipate CR105 WSR 16-03-036 Anticipate adoption Spring 2016 Recognize 2015 legislation
458-20-260 explains the provisions of chapter 82.23B RCW which imposes an oil spill response tax and an oil spill administration tax. The taxes are imposed upon the privilege of receiving crude oil or petroleum products at a marine terminal in this state from a waterborne vessel or barge operating on the navigable waters of this state.
458-20-261 Commute trip
reduction incentives
Mark Bohe N/A – Anticipate CR105 WSR 15-23-085

WSR 16-04-035

Adopted on January 26, 2016

Recognize 2015 legislation
458-20-261 explains the various commute trip reduction incentives that are available.
WAC 458-20-267 Annual reports for certain tax adjustments Mark Bohe N/A - Anticipate CR105 WSR 16-01-006 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-20-267 exlains the reporting requirements for tax adjustments provided to various industries and who is required to file annual reports.
458-20-268 Annual surveys for certain tax adjustments  Gayle Carlson N/A – Anticipate CR105 Anticipate CR105 in Winter/Spring 2016 Anticipate adoption Spring 2016 Recognize 2015 legislation
458-20-268 explains the survey requirements to take certain tax credits, deferrals, and exemptions (tax adjustments). Taxpayers must file an annual survey with the department of revenue (department) containing information about their business activities and employment. This rule explains who is required to file an annual survey, how to file a survey, and what information must be included in the survey.
458-20-272 Tire fee—Core deposits or credits Gayle Carlson N/A – Anticipate CR105 WSR 16-02-057 Anticipate adoption in Spring 2016 Recognize 2015 legislation
458-20-272 describes the tire fee imposed under RCW 70.95.510 and the business and occupation (B&O), sales, and use tax consequences related to battery core charges and core deposits or credits, including the exemptions described in RCW 82.08.036 and 82.12.038.
WAC 458-20-277 Certified service providers - Compensation Mark Bohe N/A - Anticipate CR105 WSR 16-01-006 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-20-277 explains compensation paid to certified service providers (CSPs).
WAC 458-20-27701 Model 2 volunteer sellers - Compensation Mark Bohe N/A - Anticipate CR105 WSR 16-01-006 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
WAC 458-20-27701 explains who qualifies as a model 2 volunteer seller and the compensation available to such sellers.
WAC 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles Mark Bohe Anticipate CR101 and Public Meeting Spring 2016 Anticipate CR102 and Public Hearing in Spring/Summer 2016 Anticipate adoption Summer/Fall 2016 Recognize 2015 legislation
458-20-279 provides information about the requirements for the retail sales and use tax exemptions provided for clean alternative fuel vehicles by RCW 82.08.809 and 82.12.809, respectively, and the exemption from the 0.3 percent retail sales tax on retail sales of motor vehicles provided for high gas mileage vehicles by RCW 82.08.020(7) ("the exemptions").
WAC 458-20-281 Petroleum products tax Mark Bohe N/A - Anticipate CR105 Anticipate CR105 in Winter/Spring 2016 Anticipate adoption in Spring 2016 Recognize 2015 legislation
WAC 458-20-281 explains the imposition and administration of the petroleum products tax that is imposed upon the wholesale value of certain petroleum products.
WAC 458-20-XXX Unclaimed Property Administration Jeannette Gute Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
The department foresees the need for a new rule to address the administration of the Unclaimed Property Program to explain the recent legislation found in SB 6057, Part XXI.
WAC 458-20-XXX Unclaimed Property Appeals Jeannette Gute Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
While existing Washington Administrative Code sections address the Brief Adjudicative Process and the formal APA appeals process, the department foresees the need for a new rule to address the appeals processes available pursuant to the recent legislation found in SB 6057, Part XXI.
WAC 458-20-XXX Pilot Deferral Program Joseph Vidal Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
The department foresees the need for a new rule to address the new deferral program created by recent legislation found in SB 6057, Part IV.
WAC 458-50-160 Exempt intangible property distinguished from other intangibles Jay Jetter Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-50-160 explains the distinction between intangible personal property exempt from property taxation and other intangibles.
WAC 458-53-020 Definitions Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-020 provides the definitions used throughout chapter 458-53.
WAC 458-53-030 Stratification of assessment rolls - Real property Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-030 explains the stratification process for real property. The stratification process is the grouping of real property within each county into homogeneous classifications based upon certain criteria in order to obtain representative samples.
WAC 458-53-050 Land use stratification, sales summary and abstract report Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-050 explains the abstract categories on which the stratification of the assessment rolls, the annual sales summary, and the abstract report to the department for real property are based.
WAC 458-53-070 Real property sales studies Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-070 explains what data is used as the basis of the real property ratio study.
WAC 458-53-080 Real property sales sample selection Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-080 explains the process used to select the sample used for real property sales.
WAC 458-53-100 County generated sales studies Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-100 explains when and how sales data provided by counties is used to determine the indicated real property ratio.
WAC 458-53-140 Personal property ratio study Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-140 provides information about the personal property ratio study, including the basis for a county's personal property ratio, the determination of strata for each county, and the effect of the discovery of omitted property on the ratio study.
WAC 458-53-160 Indicated personal property ratio - Computation Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-160 explains the computation used to determine the indicated personal property ratio.
WAC 458-53-200 Certification of county preliminary and indicated ratios - Review Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-200 explains how the department reviews and certifies the county preliminary and indicated ratios.
WAC 458-53-210 Appeals Mark Bohe

WSR 16-02-075

Public meeting on February 10, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-53-210 explains a person or company's right to appeal the Department's indicated ratio determination.
WAC 458-61A-208 Foreclosure - Deeds in lieu of foreclosure - Sales pursuant to court order David Hesford Anticipate CR101 and Public Meeting in Winter/Spring 2016 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Update
WAC 458-61A-208 explains that the real estate excise tax does not apply to any transfer or conveyance made pursuant to an order of sale by a court in any mortgage or lien foreclosure proceeding or upon execution of a judgment.

 

Rules Requiring Regular Updates

  Subject of rule making Rule Drafter Preliminary Rule Proposal (CR-101 filing) Proposed Rule
(CR-102  or CR-105 filing)
Rule Adoption
(CR-103 filing)
Description of Anticipated Changes
458-18-220 Rates of interest
458-30-262 Farm and agricultural land values
458-30-590 Rate of inflation
Gayle Carlson N/A – CR105 filed

Anticipate CR105 in Fall/Winter 2016

Anticipate adoption in Winter 2016

Must be amended by the 1st of January each year
These rules are amended on an annual basis to meet the department of revenue's obligation to annually publish a rate of inflation and the manner in which this rate is determined.
458-40-540 Timber excise tax – Forest land values Mark Bohe

Anticipate CR101 and Public Meeting in Fall 2016

Anticipate CR102 and Public Hearing in Winter 2016

Will adopt rule effective January 1, 2017

Must be amended by the 1st of January each year
This rule is amended annually to show updated information about the assessment of the Timber excise tax and the forest land values.

458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments Mark Bohe

Anticipate CR101 and Public Meeting in Spring 2016

Anticipate CR102 and Public Hearing in Spring 2016

Will adopt rule effective July 1, 2016

Must be updated by the 1st  of January and July of each year
This rule is amended every six months to provide stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.