Property Tax

Engrossed Substitute Senate Bill 5160 Concerning Property Tax Relief Programs - Legislative Update

The 2019 Legislature passed Engrossed Substitute Senate Bill 5160 (ESSB 5160) amending the eligibility requirements for the Property Tax Exemption Program (Exemption Program) and Deferral Program for low-income senior citizens, individuals with disabilities, and veterans. The legislation is effective July 28, 2019, and applies to property taxes levied for collection in 2020.

Engrossed Second Substitute House Bill 1105 Protecting Taxpayers from Home Foreclosure - Legislative Update

The 2019 Legislature passed Engrossed Second Substitute House Bill 1105 (E2SHB 1105), enacting measures to protect taxpayers from home foreclosure. The bill is effective January 1, 2020.

What the bill does

This bill amends RCWs 84.56.020, 84.64.225, and 84.64.050, and adds a new section to chapter 84.56 RCW. Below is information on the notable changes.

Changes to property tax relief programs

Intended audience: County assessors, property tax exemption and deferral program participants.

Substitute Senate Bill 6319 (SSB 6319) made changes to the Property Tax Exemption Program for low-income senior citizens, individuals with disabilities, and veterans. Some of the changes also affect the deferral programs for senior citizens, individuals with disabilities, and homeowners with limited income. These changes are effective June 11, 2020.

Legislative changes to select property tax exemptions

Intended audience: County assessors, county treasurers, property tax exemption recipients, mosquito control districts, and mobile and manufactured homeowners.

The 2020 Legislature passed several bills relating to property tax exemptions including those for multi-family housing, improvements to single-family dwellings, historic property, nonprofit schools, mosquito control districts, and interest and penalty relief for qualified mobile and manufactured homeowners. These bills take effect June 11, 2020.

Legislative changes for nonprofit organizations providing rental housing or mobile home spaces to qualifying households

Intended audience: County assessors, nonprofit organizations providing rental housing or mobile home spaces to qualifying households.

The 2020 Legislature passed Substitute House Bill 2384 (SHB 2384), making several changes to the property tax exemption for nonprofit organizations that provide rental housing or mobile home spaces to qualifying households. The bill is effective June 11, 2020.

Legislative changes to property owned by federally recognized Indian Tribes and used for economic development

Intended audience: Federally recognized Indian Tribes, county assessors, counties and cities.

The 2020 Legislature passed House Bill 2230, making changes to the property tax exemption for real and personal property owned and used for economic development by a federally recognized Indian Tribe. HB 2230 makes revisions to RCW 84.36.010 effective June 11, 2020.

Adding new value to the assessment rolls - Update

This special notice replaces the notice dated September 29, 2008, “Adding New Value to the Assessment Rolls.” It addresses how and when new value is added to the assessment rolls and how it is used in the levy process. It has been updated to reflect changes due to the passing of HB 1283, which took effect July 23, 2017. This bill repealed the requirement to pay an advance tax deposit to cover anticipated taxes prior to recording any document that divides, alters, or adjusts real property boundary lines.