Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-18A - Limited income deferral program
Section 458-18A-030 - Deferral of special assessments and/or property taxes - Declarations to defer - Filing - Forms
Current through Register Vol. 24-06, March 15, 2024
(1) Declarations to defer special assessments and/or real property taxes for any year are due no later than the first day of September of the year in which the tax or assessment is due. For good cause shown, the department may waive this requirement with respect to the filing deadline. All declarations to defer must be made and signed by the claimant. If the claimant is unable to make his or her own declaration, it may be made and signed by a duly authorized agent or by a guardian or other person charged with care of the person or property of such claimant.
(2) The declaration to defer must be made solely upon forms prescribed by the department of revenue and supplied by the county assessor. Such forms will contain the following:
Statutory Authority: RCW 84.08.010, 84.08.070, and chapter 84.37 RCW. 09-14-038, § 458-18A-030, filed 6/24/09, effective 7/25/09.