Washington Administrative Code Title 458 (Department of Revenue)

WAC 458-18A-020

Deferral of Special Assessments And/Or Property Taxes—Qualifications for Deferral

Official textapp.leg.wa.gov12 subsections

Agency filings affecting this section A person may defer payment of the second installment portion of special assessments and/or real property taxes included on the annual property tax statement and due on October 31 in any year in which the following conditions are met:

# (1)

The special assessments and/or real property taxes must be imposed upon a residence that was occupied by the claimant as a principal place of residence as of January 1 of the year in which the special assessments and/or real property taxes are due. Confinement of the person to a hospital, nursing home, assisted living facility, or adult family home does not disqualify the claim for deferral if:

# (a)

The residence is temporarily unoccupied;

# (b)

The residence is occupied by a spouse or a domestic partner and/or a person financially dependent on the claimant for support;

# (c)

The residence is rented for the purpose of paying nursing home, hospital, assisted living facility, or adult family home costs; or (d) The residence is occupied by a caretaker who is not paid for watching the house.

# (2)

The claimant must have a combined disposable income, as defined in RCW 84.36.383 , of fifty-seven thousand dollars or less.

# (3)

The first installment portion of the special assessments and/or property taxes listed on the annual tax statement and due on April 30 for the year in which the deferral claim is made must already be paid.

# (4)

A deferral is not allowed for special assessments and/or property taxes levied for payment in the first five calendar years in which the claimant owns the residence. To defer special assessments and/or property taxes in 2008, the claimant must have had an ownership interest in the residence by December 31, 2003.

# (5)

The claimant must have owned, at the time of filing, the residence on which the special assessment and/or real property taxes have been imposed. For purposes of this subsection a residence owned by a marital community, a state registered domestic partnership, or cotenants is deemed to be owned by each spouse, each domestic partner, and each cotenant. A claimant who has only a share ownership in cooperative housing, a life estate, a lease for life or a revocable trust does not satisfy the ownership requirement.

# (6)

The total amount deferred must not exceed forty percent of the amount of the claimant's equity value in the residence. If the amount deferred is to exceed one hundred percent of the claimant's equity value in the land or lot only, the claimant must have and keep in force fire and casualty insurance in sufficient amount to protect the interest of the state of Washington and designate the state as a loss payee upon said policy. In no case should the deferred amount exceed the amount of the insured value of the improvement plus the land value.

# (7)

A claimant may not defer taxes under both this chapter and chapter 84.38 RCW in the same tax year.

# (8)

In the case of special assessment deferral, the special assessments must have been included on the annual property tax statement. [Statutory Authority: RCW 84.37.090 and 84.38.180 . WSR 13-08-030, § 458-18A-020, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-020, filed 6/24/09, effective 7/25/09.]

Last amended: Statutory Authority: RCW 84.37.090 and 84.38.180 . WSR 13-08-030, § 458-18A-020, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-020, filed 6/24/09, effective 7/25/09.

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