Property Tax Statistics 1998

1998 Property Tax Legislation

HB 1549 Assessment under government restrictions (Chapter 306, Laws of 1998)

Property owners and assessors need not reach agreement on the true and fair value of a parcel whose use is restricted by law, nor must taxpayer petitions be related to growth management measures.

HB 2309 Notification of exemption denials (Chapter 310, Laws of 1998)

The Department of Revenue may use regular mail to notify nonprofit organizations of the reasons behind the denial of an application for property tax exemption; current law requires certified mail.

SHB 2315 Technical corrections to tax statutes (Chapter 311, Laws of 1998)

A variety of statutes, generally in Titles 82 and 84 RCW, are revised for clarification and consistency.

SB 6113 Exemption: medical training facilities (Chapter 184, Laws of 1998)

Real and personal property leased by nonprofit organizations for research and for training of medical and hospital personnel is exempted from property taxes if the benefit is passed to the lessee.

ESSB 6205 Waiver of delinquency interest/penalties (Chapter 327, Laws of 1998)

This bill allows county treasurers to waive interest and penalties on delinquent property tax payments in the case of personal hardship due to the death of a spouse, parent, or stepparent, when only one payment has been missed and notification is received within 60 days of the due date.

SB 6311 Meeting place & assembly hall exemption (Chapter 189, Laws of 1998)

Nonprofit public meeting halls retain their exempt status when dance, music, or art classes are held in the facility, as long as the property is located in a county with fewer than 10,000 residents.

ESSB 6533 Senior citizens exemption increased (Chapter 333, Laws of 1998)

The bill expands the senior/disabled citizen exemptions. The income criteria for exemption from special levies rises from $28,000 to $30,000; for regular levies the criteria become:

                                                                                     Before     ESSB 6533

For income below $18,000 (was $15,000):

    Assessed value exemption                                 1st $34,000      1st $50,000

    or percent of assessed value                                     50%          ;    60%

For income of $18,000 to $24,000 (was 15 to 18):

    Assessed value exemption                                 1st $30,000     1st $40,000

    or percent of assessed value                                      30%             35%

    to a maximum of                                                    $50,000          $60,000

The bill also extends from $28,000 to $30,000 the maximum income for valuation freeze eligibility.

SB 6552 Property taxation of commercial vessels (Chapter 335, Laws of 1998)

With the elimination of the "steamboat" designation in 84.12 RCW, all commercial vessels are now taxed alike; this simplifies the tax code and provides consistency.

SSB 6731 Limitation of airport exemption (Chapter 201, Laws of 1998)

The exemption for airports located in Washington but owned by cities in other states will now be limited