Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-18A - Limited income deferral program
Section 458-18A-100 - Deferral of special assessments and/or property taxes - When payable - Collection - Partial payment
Current through Register Vol. 24-06, March 15, 2024
(1) Any special assessments and/or real property taxes deferred will become payable together with interest:
When a surviving spouse or surviving domestic partner elects to continue the deferment, the spouse or domestic partner then becomes the claimant and is fully subject to the conditions of WAC 458-18A-010 through 458-18A-100.
(2) Once a deferral has been granted, the various conditions contained within WAC 458-18A-010 through 458-18A-100 may prohibit the claimant from qualifying for further deferrals, but any obligations resulting from deferrals previously granted will become due and payable only upon occurrence of the conditions set forth in subsection (1) of this section.
(3) Upon occurrence of any condition requiring the payment of any deferred special assessments and/or real property taxes, the county treasurer must proceed to collect the same in the manner provided for in chapter 84.56 RCW. For purposes of collection of the deferred taxes and interest, provisions of chapters 84.56, 84.60, and 84.64 RCW are applicable. When these moneys are collected, they must be credited to a special account in the county treasury and must then be remitted to the state treasurer within thirty days from collection with remittance advice to the department of revenue. The state treasurer must deposit the moneys in the state general fund.
(4) Any person may at any time pay a part or all of the deferred assessments and/or taxes including the interest, but such payment will not affect the deferred tax status of the property. Any payment made will be credited to the oldest deferred amount and will be applied to accrued interest and then to deferred assessments and/or taxes.
Statutory Authority: RCW 84.08.010, 84.08.070, and chapter 84.37 RCW. 09-14-038, § 458-18A-100, filed 6/24/09, effective 7/25/09.