Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-12 - Property tax division-Rules for assessors
Section 458-12-360 - Notice of change in value of real property
Current through Register Vol. 24-06, March 15, 2024
(1) Introduction. This rule explains the requirement of county assessors to notify taxpayers of any change in the true and fair value of real property as provided by RCW 84.40.045. The notice of a change in the true and fair value of real property is commonly referred to as a change of value notice or revaluation notice.
(2) When must a revaluation notice be provided? All revaluation notices must be mailed within thirty days of the completed appraisal, except that no revaluation notices can be mailed during the period from January 15th to February 15th of each year. If the true and fair value of the real property appraised has not changed, a revaluation notice does not need to be sent to the taxpayer following the completed appraisal. Also, a revaluation notice does not need to be sent regarding changes in valuation of publicly owned property exempt from taxation under RCW 84.36.010 or of forest land under chapter 84.33 RCW.
The following examples identify a number of facts and then state a conclusion. These examples should be used only as a general guide. The status of each situation must be determined after a review of all of the facts and circumstances.
(3)What if an assessor fails to provide a timely revaluation notice? The failure to provide a timely revaluation notice as required by RCW 84.40.045 does not invalidate the assessment. RCW 84.40.045 does not affect RCW 84.40.020 which provides, in relevant part, that all real property in this state subject to taxation must be listed and assessed every year, at its value on January 1st of the assessment year.
A taxpayer who fails to timely appeal an assessor's determination of value to the county board of equalization (board) because of the assessor's failure to timely provide a revaluation notice may still petition the board for a review of the assessor's determination of value. A board may reconvene on its own authority in certain circumstances as provided in WAC 458-14-127 Reconvened boards-Authority, including upon request of a taxpayer who has not received a timely revaluation notice. According to WAC 458-14-127, the taxpayer must submit to the board an affidavit stating that a revaluation notice for the current assessment year was not received by the taxpayer at least fifteen calendar days prior to the deadline for filing the petition for review of the assessor's determination of value, and the taxpayer can show proof that the value was actually changed. The request to reconvene and the affidavit must be filed with the board by April 30th of the tax year immediately following the board's regularly convened session. For additional information about appealing an assessor's determination of value to the board, refer to chapter 458-14 WAC.
(4) Who is entitled to receive a revaluation notice? RCW 84.40.045 requires the assessor to mail revaluation notices to the taxpayer. For purposes of this rule, "taxpayer" means the person charged, or whose property is charged, with property tax and whose name appears on the most recent tax roll or has been otherwise provided to the assessor.
If any taxpayer, as shown by the tax rolls, holds only a security interest under a mortgage, contract of sale, or deed of trust in the real property that is the subject of the revaluation notice, the taxpayer is required to supply, within thirty days of receiving a written request from the assessor, the name and address of the person making payments under the mortgage, contract of sale, or deed of trust. The assessor must mail a copy of the revaluation notice to the person making payments under the mortgage, contract of sale, or deed of trust at the address provided by the taxpayer. A request from the assessor for this information must be made during the month of January. If the taxpayer willfully fails to comply with the assessor's request within thirty days, the taxpayer is subject to a maximum civil penalty of five thousand dollars. The civil penalty is recoverable in an action by the county prosecutor and, when recovered, must be deposited in the county current expense fund.
(5) What information must a revaluation notice contain? A revaluation notice must contain :
Although not statutorily required, it is suggested that a revaluation notice contain a statement informing taxpayers that if they are a senior citizen or a disabled person, or if they meet certain income requirements, they may be able to defer payment of their property taxes. This statement should also include how additional information about property tax deferrals for senior citizens , disabled persons, or persons with limited incomes may be obtained; and
Statutory Authority: RCW 84.08.010 and 84.08.070. 03-18-037, § 458-12-360, filed 8/26/03, effective 9/26/03; Order PT 68-6, § 458-12-360, filed 4/29/68.