RULE REVIEWS COMPLETED

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458-07 Valuing and Revaluing Real Property 458-10 Accreditation of Real Property Appraisers 458-12 Property Tax Division -- Rules for Assessors 458-14 Boards of Equalization 458-15  Historic Property
458-16 Property Tax - Exemptions 458-16A Nonprofit homes for the aging 458-17 Assessment and taxation of motor vehicles, travel trailers, campers, motor homes, and ships and vessels 458-18 Property Tax-- Abatements, credits, deferrals, and refunds 458-19 Property tax levies, rates, and limits
458-20-100-125 Excise Tax 458-20-126-150 Excise Tax 458-20-151-175 Excise Tax 458-20-176-200 Excise Tax
458-20-201-225 Excise Tax 458-20-226-250 Excise Tax 458-20-251-9999 Excise Tax 458-28 Taxation of Financial Businesses by Cities or Towns
458-30 Open Space Taxation Act Rules 458-40 Taxation of forest land and timber 458-50 Intercounty utilities and transportation companies--Assessment and taxation 458-53 Property Tax Annual Ratio Study
458-57 State of Washington Estate and Transfer Tax Reform Act rules 458-61 Real estate excise tax 458-65 Abandoned property 458-276 Access to public records Ancillary documents reviewed

If you would like to see a copy of the review document click on the underlined rule number.

Document Title Recommendation

Chapter 458-07 WAC

458-07-010 Valuation and revaluation of real property - Introduction Leave as is
458-07-015 Revaluation of real property - Annual counties Leave as is
458-07-020 Revaluation of real property - Multiyear counties Amend
458-07-025 Revaluation of real property - Plan submitted to Department of Revenue Leave as is
458-07-030 True and fair value - Defined - Criteria - Highest and best use - Data from property owner Leave as is
458-07-035 Listing of property - Subdivisions and segregation of interests Amend
Chapter 458-10 WAC
458-10-010 Accreditation of real property appraisers - Implementation - Definition Leave as is
458-10-020 Application for accreditation Leave as is
458-10-030 Accreditation examination - Prerequisites - Waiver of exemption - Reexamination Leave as is
458-10-040 Accreditation certificate Leave as is
458-10-050 Continuing education requirements - Appraisal practice and ethics Begin the rule making process for possible revision
458-10-060 Standards of practice Leave as is
458-10-070 Denial, suspension, or revocation of accreditation Leave as is
Chapter 458-12 WAC
458-12-005 Definition - property- personal Amend
458-12-010 Definition--Property real Leave as is
458-12-012 Definition--Irrigation system--Real-- Personal Amend
458-12-025 Compensation for assistance by department of revenue at request of assessor Leave as is
458-12-030 County appraisers salary and classification plan Leave as is
458-12-035 Standard forms. Leave as is
458-12-045 Listing of Real Property - Contracts for sale of public lands Amend
458-12-050 Listing of real property - Omitted property Leave as is
458-12-055 Taxable situs - Real property Leave as is
458-12-060 Listing of personalty - Burden of Taxpayer to List. Amend
458-12-065 Listing of personal property - Form and Notice Amend
458-12-070 Listing of personalty - When due - Late filing Amend
458-12-075 Personalty - Filing by corporations, partnerships, firms, or agents Amend
458-12-090 Listing of personality--$300--exemption and its effect on listing. Amend
458-12-095 Listing of personalty.. Partial listing Amend
458-12-100 Listing of personalty..Omitted property..Omitted value Amend
458-12-105 Listing of personalty..Willful failure to list or fraudulent listing - Penalty Amend
458-12-110 Listing of personalty..Estimate listing penalty Amend
458-12-115 Personalty - Taxable situs - In General Amend
458-12-120 Situs of personalty - Beer kegs Amend
458-12-135 Listing of personality--Taxing District designation Amend
458-12-140 Listing of property--Boundary Changes Amend
458-12-155 Listing of property--Public lands--Federal lands--Exclusive or concurrent jurisdiction. Amend
458-12-160 Listing of property--Public Lands-- Conveyances Amend
458-12-165 Listing of property--Public lands--Purchase by state, county or city. Amend
458-12-170 Listing of property--Public lands-- Possessory rights Amend
458-12-175 Listing of property--Public lands--Leasehold interests and improvements Amend
458-12-180 Listing of property--Public lands--Public body as lessee Amend
458-12-251 Computer software--Definition--Valuation Leave as is
458-12-270 Listing of property--Household goods and personal effects Amend
458-12-275 Listing of property--$300--Head of family-- in general Amend
458-12-280 Listing of property--$300--Head of family-- Definitions Amend
458-12-295 Exemption--Agricultural products--Grains, flour, fruit, vegetables, and fish-- Cancellation Amend
458-12-296 Exemption--Ores and metals Amend
458-12-310 Valuation of Property - Personal Property Amend
458-12-342 New construction -- Assessment Leave as is
458-12-343 New construction -- Reports Amend
458-12-360 Assessment and evaluation - Notice of value change - Real property Amend
Chapter 458-14 WAC

458-14-001

Boards of equalization - Introduction

Leave as is

458-14-005 Definitions Leave as is
458-14-015 Jurisdiction of county boards of equalization Amend
458-14-025 Assessment roll corrections not requiring board action Amend
458-14-026 Assessment roll corrections agreed to by taxpayer Leave as is
458-14-035 Qualifications of members - Term - Organization of boar - Quorum - Adjournment - Alternate and interim members Leave as is
458-14-046 Regularly convened session - Board duties - Presumption - Equalization to revaluation year Leave as is
458-14-056 Petitions - Time limits Amend
458-14-066 Requests for valuation information - duty to exchange information - time limits Amend
458-14-076 Hearings on petitions Amend
458-14-087 Evidence of value - Admissibility - Weight  Leave as is
458-14-095 Record of hearings Leave as is
458-14-105 Hearings - Open sessions - Exceptions Leave as is
458-14-116 Orders of the board - Notice of value adjustment - Effective date Leave as is
458-14-127 Reconvened boards - Authority Amend
458-14-136 Hearing examiners Leave as is
458-14-146 Conflicts of interest Leave as is
458-14-156 Training seminars Leave as is
458-14-160 Continuances - Ex parte contact Leave as is
458-14-170 Appeals to the state board of tax appeals Amend
458-14-171 Direct appeals to board of tax appeals. Leave as is
Chapter 458-15 WAC
458-15-005 Purpose (Valuation for improvements to historic property) Leave as is
458-15-010 Authority Leave as is
458-15-015 Definitions Leave as is
458-15-020 Application Leave as is
458-15-030 Multiple applications Leave as is
458-15-040 Costs and fees Leave as is
458-15-050 Qualifications Leave as is
458-15-060 Processing of the agreement Leave as is
458-15-070 Disqualification or removal Leave as is
458-15-080 Disqualification or removal - Effective date Leave as is
458-15-090 Additional tax Leave as is
458-15-100 Appeals Leave as is
458-15-110 Exemption of portion of historic property Leave as is
458-15-120 Revaluation and new construction

Chapter 458-16 WAC

458-16-010 Senior Citizen and Disabled Persons Exemption - Definitions Amend
458-16-011 Senior Citizen and Disabled Persons Exemption - Gross Income Amend
458-16-012 Senior Citizen and Disabled Persons Exemption - Adjusted Gross Income Amend
458-16-013 Senior Citizen and Disabled Persons Exemption -Disposable Income Amend
458-16-020 Senior Citizen and Disabled Persons Exemption -Qualifications for Exemption Amend
458-16-022 Senior Citizen and Disabled Persons Exemption -Qualification for Cooperative Housing Amend
458-16-030 Senior Citizen and Disabled Persons Exemption -Claims Amend
458-16-040 Senior Citizen and Disabled Persons Exemption -Denial - Appeal - Penalty - Perjury Amend
458-16-060 Senior Citizen and Disabled Persons Exemption - Transfer of Exemption Amend
458-16-070 Senior Citizen and Disabled Persons Exemption - Cancellation Amend
458-16-080 Improvements to single family dwellings - definitions - exemptions, limitations - appeal rights Leave as is
458-16-079 Senior Citizen and Disabled Persons Exemption - Refunds _ Late Filings Amend
458-16-100 Property tax exemptions, generally, rules of construction Amend
458-16-110 Applications - Who must file, Initial Applications, Annual Declarations, Filing Fees, Penalties and Refunds Amend
458-16-115 Personal Property - Exceptions Amend
458-16-120 Appeals and Notice of Determination Amend
458-16-130 Change in Taxable Status of Nongovernmental Real Property Amend
458-16-150 Cessation of Use - Taxes Collectible for Prior Years Amend
458-16-165 Conditions Under Which Nonprofit Organizations, Associations, or Corporations May Obtain a Property Tax Exemption. Amend
458-16-180 Cemeteries Amend
458-16-190 Churches, parsonages, and convents Amend
458-16-200 Land upon which a church or parsonage shall be built Amend
458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes Leave as is
458-16-215 Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants Leave as is
458-16-220 Church camps Leave as is
458-16-230 Character building organizations Leave as is
458-16-240 Veterans organizations Leave as is
458-16-245 Student loans Leave as is
458-16-260 Nonprofit day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities Leave as is
458-16-270 Schools and colleges Leave as is
458-16-280 Art, scientific, and historical collections Leave as is
458-16-282 Musical, dance, artistic, dramatic, and literary associations Leave as is
458-16-284 Fire Companies Leave as is
458-16-286 Humane Societies Amend
458-16-290 Nature conservancy lands Leave as is
458-16-300 Public meeting hall - public meeting place - community meeting hall Leave as is
458-16-310 Community celebration facilities Leave as is
458-16-320 Emergency or transitional housing Leave as is
458-16-330 Sheltered workshops for the handicapped Leave as is
458-16-560 Housing for very low-income households Leave as is
Chapter 458-16A WAC
458-16A-010 Nonprofit homes for the aging Leave as is
458-16A-020 Nonprofit homes for the aging - initial applications and annual renewal Leave as is

Chapter 458-17 WAC

458-17-105 Ships and vessels -- Definitions Amend
458-17-110 Ships and vessels -- Definitions Amend
458-17-115 Ships and vessels -- Listing Amend
458-17-120 Ships and vessels -- Apportionment of value Amend
Chapter 458-18-WAC
458-18-010 Deferral of special assessments and/or property taxes - definitions Leave as is
458-18-020 Deferral of special assessments and/or property taxes - Qualifications for deferral Amend
458-18-030 Declarations to defer - filing - forms Amend
458-18-040 Lien of state - mortgage - purchase contract - deed of trust Leave as is
458-18-050 Declarations to renew deferral - filing - forms Amend
458-18-060 Limitations of deferral - interest Leave as is
458-18-070 Duties of the county assessor Leave as is
458-18-080 Duties of the department of revenue - state treasurer Amend
458-18-090 Appeals Leave as is
458-18-100 When payable - collection - partial payment Amend
458-18-210 Refunds - procedure - interest Leave as is
458-18-215 Refunds - payment under protest requirements Leave as is
458-18-500 Deposit of moneys, assessments or taxes - purpose Amend
458-18-510 Definitions Amend
458-18-520 Agreement Amend
458-18-530 Prohibition of deposit Amend
458-18-540 General provisions Amend
458-18-550 Expenditure of funds Amend

Chapter 458-19 WAC

458-19-005 Definitions Amend
458-19-010 Levy rate calculations Amend
458-19-015 Assessor to determine one hundred six percent levy limit -- Exceptions Amend
458-19-020 One hundred six percent limit -- Method of calculation. Amend
458-19-025 One hundred and six percent levy limit -- Restoration of regular levy (RCW 84.55.015) Amend
458-19-030 One hundred six percent levy limit -- Consolidation of districts. Amend
458-19-035 One hundred six percent levy limit -- Annexation (RCW 84.55.030 and 84.55.110) Amend
458-19-040 One hundred six percent levy limit -- Newly formed taxing district. Amend
458-19-045 One hundred six percent levy limit -- Removal of limit (Lid lift). Amend
458-19-050 Port district levies Amend
458-19-055 One hundred six percent levy limit -- Proration of earmarked funds Amend
458-19-060 Emergency service levy Amend
458-19-065 One hundred six percent levy limit -- Protection of future levy capacity Amend
458-19-075 Constitutional one percent levy limit calculation Amend
458-19-080 City annexed by fire protection and/or library districts Amend
458-19-550 State levy -- Apportionment between counties Amend

Chapter 458-20 WAC

458-20-100 Appeals, small claims and settlements Amend
458-20-10001 Adjudicative proceedings - Brief adjudicative proceedings - Wholesale and retail cigarette license revocation or suspension  Amend
458-20-10002 Log export enforcement actions Leave as is
458-20-101 Tax Registration and Tax Reporting Leave as is
458-20-102 Resale certificates Leave as is
458-20-103 Time and place of sale Amend
458-20-104 Small Business Tax Relief Based on Volume of Business Leave as is
458-20-105 Employees distinguished from persons engaged in business Leave as is
458-20-106 Casual or isolated sales - Business reorganizations Amend
458-20-107 Selling price - Advertised prices including sales tax Leave as is
458-20-108 Returned goods, allowances, cash discounts Amend
458-20-109 Finance charges, carrying charges, interest penalties Leave as is
458-20-110 Freight & Delivery Charges Leave as is
458-20-111 Advances and reimbursements Leave as is
458-20-113 Ingredients or components, chemicals used in processing new articles for sale Amend
458-20-115 Sales of packing materials and containers Leave as is
458-20-116 Sales and/or use of labels, name plates, tags, premiums, and advertising materials Amend
458-20-117 Sales and/or use of dunnage Leave as is
458-20-118 Sale or rental of real estate, license to use real estate Amend
458-20-119 Sales of meals Amend
458-20-120 Sales of Ice Leave as is
458-20-121 Sales of heat or steam including production by cooperation Leave as is
458-20-122 Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use Amend
458-20-124 Restaurants, cocktail bars, taverns and similar businesses Leave as is
458-20-12401 Special stadium sales and use tax Leave as is
458-20-126 Sales of motor vehicle fuel, special fuels, and nonpollutant fuel Leave as is
458-20-127 Magazines and Periodicals Amend
458-20-128 Real estate brokers and salesmen Leave as is
458-20-129 Gasoline service stations Amend
458-20-131 Merchandising Games, Games of Chance and Concessionaires Leave as is
458-20-132 Automobile dealers/demonstrator and executive vehicles Leave as is
458-20-133 Frozen Food Lockers Leave as is
458-20-134 Commercial or industrial use Leave as is
458-20-135 Extracting natural products Amend
458-20-13501 Timber harvest operations Amend
458-20-136 Manufacturing, processing for hire, fabricating Amend
458-20-13601 Manufacturers and processors for hire - sales and use tax exemption for machinery and equipment Leave as is
458-20-138 Personal services rendered to others Amend
458-20-139 Printing Plate Makers, Typesetters Amend
458-20-140 Photofinishers and photographers Amend
458-20-141 Duplicating Industry and Mailing Bureaus Amend
458-20-142 Photographic equipment and supplies Leave as is
458-20-143 Publishers of Newspapers, Magazines Amend
458-20-144 Printing industry Amend
458-20-145 Local sales and use tax Amend
458-20-146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions Amend
458-20-14601 Financial institutions - Income apportionment Leave as is
458-20-148 Barber and Beauty Shops Leave as is
458-20-150 Optometrists, ophalmologists, and opticians Leave as is
458-20-151 Dentists, Dental Laboratories, and Physicians Amend
458-20-153 Funeral Directors Amend
458-20-154 Cemeteries, Crematories, Columbaria Amend
458-20-155 Information and computer services Amend
458-20-156 Abstract, title insurance and escrow businesses Amend
458-20-158 Florists and nurserymen Amend
458-20-159 Consignees, bailees, factors, agents and auctioneers Amend
458-20-160 Agricultural commission agents Amend
458-20-162 Stockbrokers and security houses Amend
458-20-163 Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool Leave as is
458-20-164 Insurance agents, brokers, and solicitors Amend
458-20-165 Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services Leave as is
458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, summer camps, trailer camps, etc. Amend
458-20-167 Educational institutions, school districts, student organizations, and private schools Amend
458-20-168 Hospitals, medical care facilities, and adult family homes Amend
458-20-169 Nonprofit organizations Leave as is
458-20-170 Constructing and repairing of new or existing buildings or other structures upon real property Amend
458-20-17001 Government contracting - Construction, installations, or improvements to government real property Amend
458-20-171 Building, repairing or improving streets, roads, etch., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic Amend
458-20-172 Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services Amend
458-20-173 Installing, cleaning, repairing or otherwise altering or improving personal property of consumers Amend
458-20-174 Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce Leave as is
458-20-17401 Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce  Leave as is
458-20-175 Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce Amend
458-20-176 Commercial deep sea fishing - Commercial passenger fishing - Diesel fuel Amend
458-20-177 Sales of motor vehicles, campers, and trailers to nonresidents Amend
458-20-178 Use tax Amend
458-20-17802 Collection of use tax by county auditors and department of licensing - Measure of tax Leave as is
458-20-179 Public Utility Tax Amend
458-20-17901 Public Utility Tax - Energy Conservation and Cogeneration Deductions Amend
458-20-17902 Brokered natural gas - Use tax Amend
458-20-180 Motor transportation, urban transportation Amend
458-20-181 Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington Amend
458-20-182 Warehouse businesses Leave as is
458-20-183 Amusement, recreation, and physical fitness services Amend
458-20-185 Tax on tobacco products Leave as is
458-20-186 Tax on Cigarettes Amend
458-20-18601 Wholesale and retail cigarette vendor licenses Amend
458-20-187 Coin operated vending machines, amusement devices and service machines Amend
458-20-18801 Prescription Drugs, Prosthetic and Orthotic Devices, Ostomic Items, and Medically Prescribed Oxygen Amend
458-20-189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts Amend
458-20-190 Sales to and by the United States, its departments, institutions and instrumentalities -- Sales to foreign governments Amend
458-20-191 Federal reservations Amend
458-20-192 Indians - Indian country Leave as is
458-20-193 Inbound and outbound interstate sales of tangible personal property Amend
458-20-193C Imports and exports - Sales of goods from or to persons in foreign countries Amend
458-20-193D Transportation, communication, public utility activities, or other services in interstate or foreign commerce Amend
458-20-19301 Multiple activities tax credits Leave as is
458-20-194 Doing business inside and outside the state Amend
458-20-195 Taxes, deductibility Leave as is
458-20-196 Credit losses, bad debt, recoveries Leave as is
458-20-197 When tax liability arises Leave as is
458-20-199 Accounting methods Leave as is
458-20-200 Leased Departments Leave as is
458-20-201 Interdepartmental Charges  Amend
458-20-202 Pool purchases. Leave as is
458-20-203 Corporations, Massachusetts Trusts Amend
458-20-204 Outdoor advertising and advertising display services Leave as is
458-20-205 Sales of utility services by building companies Leave as is
458-20-207 Legal, arbitration, and mediation services Amend
458-20-208 Accommodation Sales Amend
458-20-209 Farming for hire and horticultural services performed by farmers Incorporate into rule and repeal
458-20-210 Sales of agricultural products by farmers Incorporate into rule and repeal
458-20-211 Leases or rentals of tangible personal property, bailment Amend
458-20-212 Insurance adjusters Leave as is
458-20-214 Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce Leave as is
458-20-216 Successors, quitting business Amend
458-20-217 Lien for taxes Leave as is
458-20-218 Advertising agencies Amend
458-20-221 Collection of use tax by retailers and selling agents Amend
458-20-222 Veterinarians Amend
458-20-223 Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee Leave as is
458-20-224 Service and other business activities Amend
458-20-226 Landscape and horticultural services Amend
458-20-227 Subscriber television services Amend
458-20-228 Returns, remittances, penalties, extensions, interest, stay of collection Amend
458-20-22801 Tax reporting frequency - forms Amend
458-20-22802 Electronic funds transfer Amend
458-20-229 Refunds Amend
458-20-230 Statutory limitations on assessments Leave as is
458-20-231 Tax on internal distribution Repeal
458-20-233 Tax liability of medical and hospital service bureaus and associations and similar health care organizations Amend
458-20-235 Effect of rate changes on prior contracts and sales agreements Amend
458-20-236 Baseball clubs and other sport organizations Amend
458-20-238 Sales of watercraft to nonresidents Amend
458-20-239 Sales to nonresidents of farm machinery, or implements, and related services Amend
458-20-240 Manufacturers' new employee tax credits Leave as is
458-20-24001 Sales and use tax deferral - Manufacturing and research/development activities in distressed areas - Application filed after July 31, 1999 Amend
458-20-24001A Sales and use tax deferral - Manufacturing and research/development activities in distressed areas - Application filed prior to August 1, 1999 Amend
458-20-24002 Sales and use tax deferral - new manufacturing and research and development facilities. Leave as is
458-20-241 Radio and television broadcasting Leave as is
458-20-242A Pollution control exemption and/or credits for single purpose facilities added to existing production plants Amend
458-20-242B Pollution control exemption and/or credits for dual purpose facilities  Leave as is
458-20-243 Litter tax Amend
458-20-245 Telephone business, telephone service Amend
458-20-246 Sales to or through a direct seller's representative Leave as is
458-20-247 Trade-ins, selling price, sellers' tax measures Leave as is
458-20-248 Sales of precious metal bullion and monetized bullion Amend
458-20-249 Artistic or cultural organizations Leave as is