Current through Register Vol. 23-24, December 15, 2023
(1)
Introduction. This rule
explains the process described in
RCW
84.48.010, requiring the boards of
equalization (board) to meet annually for its regularly convened
session.
(2)
Other rules to
reference. Readers may want to refer to other rules for additional
information, including:
(a) WAC
458-14-015
Jurisdiction of county boards of equalization.
(b) WAC
458-14-025
Assessment roll adjustments not requiring board action.
(c) WAC
458-14-026
Assessment roll corrections agreed to by taxpayer.
(d) WAC
458-14-076
Hearings on petitions-Withdrawal.
(3)
Definitions. The definitions
found in WAC
458-14-005 apply to
this rule.
(4)
Examples. This rule includes examples that identify a set of facts
and then state a conclusion. These examples should only be used as a general
guide. The department will evaluate each case on its particular facts and
circumstances.
(5)
Regularly
convened session.
(a) The board must
meet in open session for the purpose of equalizing property values in the
county and to hear taxpayer appeals. The board must meet annually, on the later
of:
(i) July 15th;
(ii) The first business day following July
15th when it occurs on a Saturday, Sunday, or holiday; or
(iii) Within fourteen days of the assessor
certifying the county assessment roll to the board.
(b) The board must meet for a minimum of
three days during their regular convened twenty-eight day session.
(c) With the approval of the county
legislative authority, the board may convene at any time if the number of
taxpayer petitions filed exceeds twenty-five, or ten percent of the number of
petitions filed in the preceding year, whichever is greater.
(d) The board has the authority, on its own
initiative, to equalize property values during its regularly convened
session.
(e) At its regularly
convened session, the board must adjust the current assessment year's value of
property, both real and personal, to its true and fair value, but only if the
board finds that the assessed value is not correct based upon:
(i) Information available to the board and/or
the board's own examination and comparison of the assessment roll; or
(ii) A request by the assessor, together with
necessary valuation information, for correction of an error which correction
requires appraisal judgment.
(f) The board must hold hearings on properly
and timely filed taxpayer petitions.
(g) The board must consider any taxpayer
appeals from an assessor's decision with respect to a tax exemption of real or
personal property, and determine:
(i) If the
taxpayer is entitled to the tax exemption; and
(ii) If so, the amount of the tax
exemption.
(h) At the
conclusion of a board's regularly convened session, it must provide the
department with its adjournment date. The adjournment date assists the
department in determining whether a board is eligible to reconvene.
(6)
Presumption of
correctness. The assessor's valuation as certified to the board of
equalization under
RCW
84.40.320 is presumed correct, except with
respect to subsection (5)(e)(ii) of this rule. The taxpayer may overcome the
presumption of correctness in favor of the assessor's valuation as follows:
(a) If a taxpayer shows by clear, cogent, and
convincing evidence that the assessor's overall approach to valuation, or the
assessor's valuation method, is flawed or invalid, then the presumption of
correctness does not apply. For example, the taxpayer may be able to prove that
the assessor failed to deduct any amount for depreciation when using the cost
approach to value on an existing improvement. In such a case, the taxpayer only
needs to prove the correct value of the property by a preponderance of the
evidence.
(b) If a taxpayer shows
by clear, cogent, and convincing evidence that a specific value within an
overall assessed value is incorrect, then the standard of proof shifts to a
preponderance of the evidence for all contested issues related to that specific
value. For example, the overall assessment of complex industrial properties is
often made up of particular values for portions of the property being
appraised. An assessor's error on one value decision does not necessarily
invalidate the entire property's assessment, and the presumption of correctness
in favor of the assessor remains with respect to the remainder of the
property.
Amended by
WSR
18-04-006, Filed 1/25/2018, effective
2/25/2018
Statutory Authority:
RCW
84.08.010,
84.08.070, and
84.48.200. 06-13-034, §
458-14-046, filed 6/14/06, effective 7/15/06; 90-23-097, § 458-14-046,
filed 11/21/90, effective 12/22/90.