This rule 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.
The department is amending these rules to incorporate 2024 legislation, House Bill 2375. This legislation expanded the senior citizens, persons with disabilities, and veterans with disabilities exemption and deferral under chapter 84.36 and 84.38 RCW, respectively, and the limited income deferral under chapter 84.37 RCW, by modifying the definition of “residence” to include an accessory dwelling unit.
The department is amending these rules to incorporate 2024 legislation, House Bill 2375. This legislation expanded the senior citizens, persons with disabilities, and veterans with disabilities exemption and deferral under chapter 84.36 and 84.38 RCW, respectively, and the limited income deferral under chapter 84.37 RCW, by modifying the definition of “residence” to include an accessory dwelling unit.
WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions; WAC 458-16A-120 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income; WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions; WAC 458-18A-010 Deferral of special assessments and/or property taxes—Definitions
The department is amending WAC 458-19-070 and 458-19-075 to incorporate 2024 legislation, Substitute House Bill 2348. This legislation created a stand-alone hospital levy in addition to the county’s general levy. The stand-alone hospital levy only applies to counties with a population greater than 2,000,000.
The department is amending WAC 458-19-070 and 458-19-075 to incorporate 2024 legislation, Substitute House Bill 2348. This legislation created a stand-alone hospital levy in addition to the county’s general levy. The stand-alone hospital levy only applies to counties with a population greater than 2,000,000.
WAC 458-18-220 to provide the rate of interest for treasury bill auction year 2024, which is used when refunding property taxes paid in 2025, as required by RCW 84.69.100.
WAC 458-14-127 explains the authority by which boards of equalization may reconvene to hear taxpayer requests or appeals concerning property tax assessments in the current assessment year.
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