WAC 458-53-030 — Stratification of Assessment Rolls—Real Property

Agency filings affecting this section (1) Introduction. This rule explains the stratification process for real property. The stratification process is the grouping of real property within each county into homogeneous classifications based upon certain criteria in order to obtain representative samples. Stratification is used in determining the number of appraisals to be included in the ratio study and also for ratio calculation. The county's most current certified assessment rolls are used for stratification. Counties must stratify rolls using a land use code stratification system as prescribed by the department. (See RCW 36.21.100 .) (2) Stratification - Parcel count and total value - Exclusions. The stratification of the real property assessment rolls must include a parcel count and a total value of the taxable real property parcels in each stratum, excluding the following: (a) Designated forest lands.(See chapter 84.33 RCW); (b) Timberland classified under chapter 84.34 RCW. (See RCW 84.34.060 ); (c) Current use properties in those counties where a separate study is conducted pursuant to WAC 458-53-095 (3); (d) State assessed properties; and (e) State-owned game lands as defined in RCW 77.12.203 (2). (3) Stratification - By county. For the real property ratio study, the assessment roll must be stratified for individual counties according to land use categories and substratified by value classes as determined by the department. Stratification will be reviewed at least every other year by the department to determine if changes need to be made to improve sampling criteria. After the strata have been determined, the department will notify the counties of the strata limits, and each county must provide the department with the following, taken from the county's assessment rolls: (a) A representative number of samples, as determined by the department, in each stratum, together with: (i) The name and address of the taxpayer for each sample; (ii) The land use code for each sample; (iii) The previous year's assessed value for each sample; (iv) The current year's assessed value for each sample; and (v) The actual number of samples; (b) The total number of real property parcels in each stratum; and (c) The total assessed value in each stratum for both the previous year and the current year. (4) Counties to provide information timely. The stratification information described in subsection (3) of this rule must be provided by the counties to the department in a timely manner to enable the department to certify the preliminary ratios in accordance with WAC 458-53-200 (1). Failure to provide the information in a timely manner will result in the department using its best estimate of stratum values to calculate the real property ratio. (5) Standard two-digit land use code. The following two-digit land use code will be used as the standard to identify the actual use of the land. Counties may elect to use a more detailed land use code system using additional digits, however, no county land use code system may use fewer than the standard two digits. residential 11 Household, single family units 12 Household, 2-4 units 13 Household, multiunits (5 or more) 14 Residential condominiums 15 Mobile home parks or courts 16 Hotels/motels 17 Institutional lodging 18 All other residential not elsewhere coded 19 Vacation and cabin manufacturing 21 Food and kindred products 22 Textile mill products 23 Apparel and other finished products made from fabrics, leather, and similar materials 24 Lumber and wood products (except furniture) 25 Furniture and fixtures 26 Paper and allied products 27 Printing and publishing 28 Chemicals 29 Petroleum refining and related industries 30 Rubber and miscellaneous plastic products 31 Leather and leather products 32 Stone, clay and glass products 33 Primary metal industries 34 Fabricated metal products 35 Professional scientific, and controlling instruments; photographic and optical goods; watches and clocks-manufacturing 36 Not presently assigned 37 Not presently assigned 38 Not presently assigned 39 Miscellaneous manufacturing transportation, communication, and utilities 41 Railroad/transit transportation 42 Motor vehicle transportation 43 Aircraft transportation 44 Marine craft transportation 45 Highway and street right of way 46 Automobile parking 47 Communication 48 Utilities 49 Other transportation, communication, and utilities not classified elsewhere trade 50 Condominiums - Other than residential condominiums 51 Wholesale trade 52 Retail trade - Building materials, hardware, and farm equipment 53 Retail trade - General merchandise 54 Retail trade - Food 55 Retail trade - Automotive, marine craft, aircraft, and accessories 56 Retail trade - Apparel and accessories 57 Retail trade - Furniture, home furnishings and equipment 58 Retail trade - Eating and drinking 59 Other retail trade services 61 Finance, insurance, and real estate services 62 Personal services 63 Business services 64 Repair services 65 Professional services 66 Contract construction services 67 Governmental services 68 Educational services 69 Miscellaneous services cultural, entertainment and recreational 71 Cultural activities and nature exhibitions 72 Public assembly 73 Amusements 74 Recreational activities 75 Resorts and group camps 76 Parks 77 Not presently assigned 78 Not presently assigned 79 Other cultural, entertainment, and recreational resource production and extraction 81 Agriculture (not classified under current use law) 82 Agriculture related activities 83 Agriculture classified under current use chapter 84.34 RCW 84 Fishing activities and related services 85 Mining activities and related services 86 Cannabis grow operations 87 Not presently assigned 88 Designated forest land under chapter 84.33 RCW 89 Other resource production undeveloped land and water areas 91 Undeveloped land 92 Noncommercial forest 93 Water areas 94 Open space land classified under chapter 84.34 RCW 95 Timberland classified under chapter 84.34 RCW 96 Not presently assigned 97 Not presently assigned 98 Not presently assigned 99 Other undeveloped land [Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 23-01-006, § 458-53-030, filed 12/7/22, effective 1/7/23. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-030, filed 5/10/16, effective 6/10/16; WSR 02-14-031, § 458-53-030, filed 6/24/02, effective 7/25/02; WSR 96-05-002, § 458-53-030, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 91-01-008, § 458-53-030, filed 12/6/90, effective 1/6/91. Statutory Authority: RCW 84.48.075 and 84.08.010 (2). WSR 89-09-021 (Order PT 89-5), § 458-53-030, filed 4/12/89. Statutory Authority: RCW 84.48.075 . WSR 86-21-004 (Order PT 86-6), § 458-53-030, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-030, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-030, filed 10/11/79. Formerly WAC 458-52-030.]