Wash. Admin. Code § 458-18-010 - Deferral of special assessments and/or property taxes-Definitions
(1)
Introduction . This rule provides definitions of the terms used to
administer the deferral program in chapter 84.38 RCW and this section through
WAC
458-18-100
for special assessments and/or property taxes on residential housing.
(2)
"Boarding house " means a
residence in which lodging and meals are provided. Each resident of a boarding
house is charged a lump sum to cover the costs of lodging and meals with no
separate accounting for the fair selling price of the meals.
(3)
"Claimant " means a person
who either elects under chapter 84.38 RCW or is required under
RCW
84.64.050, to defer payment of special
assessments and/or real property taxes accrued on their residence by filing a
declaration to defer as allowed under chapter 84.38 RCW. Only one individual
per household may file a declaration to defer.
(4)
"Cooperative housing " means
any existing structure, including surrounding land and improvements, which
contains one or more dwelling units and is owned by:
(a) An association with resident shareholders
who are granted renewable leasehold interests in dwelling units in the
building. Unlike owners of a condominium, the resident shareholders who hold a
renewable leasehold interest do not own their dwelling units; or
(b) An association organized under the
Cooperative Association Act (chapter 23.86 RCW).
(5)
"Department " means the state
department of revenue.
(6)
"Devisee " has the same meaning as provided in
RCW
21.35.005: Any person designated in a will to
receive a disposition of real or personal property.
(7)
"Domestic partner " means a
person registered under chapter 26.60 RCW or a partner in a legal union of two
persons, other than a marriage, that was validly formed in another
jurisdiction, and that is substantially equivalent to a domestic partnership
under chapter 26.60 RCW.
(8)
"Domestic partnership " means a partnership registered under
chapter 26.60 RCW or a legal union of two persons, other than a marriage, that
was validly formed in another jurisdiction, and that is substantially
equivalent to a domestic partnership under chapter 26.60 RCW.
(9)
"Equity value " means the
amount by which the true and fair value of a residence exceeds the total amount
of all liens, obligations, and encumbrances against the property, excluding
deferral liens. As used in this context, the "true and fair value" of a
residence is the value shown on the county tax rolls maintained by the assessor
for the assessment year in which the deferral claim is made.
(10)
"Fire and casualty
insurance" means a policy with an insurer that is authorized by the
state insurance commission to insure property in this state.
(11)
"Heir " has the same meaning
as provided in
RCW
21.35.005: Any person, including the
surviving spouse, who is entitled under the statutes of intestate succession to
the property of a decedent.
(12)
"Income threshold " means:
(a) For
taxes levied for collection in calendar years prior to 2020, a combined
disposable income equal to $45,000; and
(b) For taxes levied for collection in
calendar year 2020 and thereafter, a combined disposable income equal to the
greater of the income threshold for the previous year, or 75 percent of the
county median household income, adjusted every five years beginning August 1,
2019, and by March 1st every fifth year thereafter, as provided in
RCW
84.36.385.
(i) Beginning with the adjustment made by
March 1, 2024, and every second adjustment thereafter, if the income threshold
in a county is not adjusted based on percentage of county median income, then
the income threshold must be adjusted based on the growth of the seasonally
adjusted consumer price index for all urban consumers (CPI-U) for the prior
12-month period as published by the United States Bureau of Labor
Statistics.
(ii) In no case may the
adjustment be greater than one percent and if the income threshold adjustment
is negative, the income threshold for the prior year continues to apply. The
adjusted threshold must be rounded to the nearest one dollar.
(13)
"Irrevocable
trust" means a trust that may not be revoked after its creation by the
trustor.
(14)
"Lease for
life" means a lease that terminates upon the death of the
lessee.
(15)
"Lien "
means any interest in property given to secure payment of a debt or performance
of an obligation, including a deed of trust. A lien includes the total amount
of special assessments and/or property taxes deferred and the interest. It also
may include any other outstanding balances owed to local governments for
special assessments.
(16)
"Life estate " means an estate that consists of total rights to
use, occupy, and control real property but is limited to the lifetime of a
designated party; this party is often called a "life tenant."
(17)
"Local government " means
any city, town, county, water-sewer district , public utility district , port
district , irrigation district , flood control district , or any other municipal
corporation, quasi municipal corporation, or other political subdivision
authorized to levy special assessments.
(18)
"Perjury " means the willful
assertion as to a matter of fact, opinion, belief, or knowledge made by a
claimant upon the declaration to defer that the claimant knows to be
false.
(19)
"Real property
taxes" means ad valorem property taxes levied on a residence in this
state. The term includes foreclosure costs, interest, and penalties accrued as
of the date the declaration to defer is filed.
(20)
"Residence " is defined as:
(a) A single-family dwelling unit whether the
unit is separate or part of a multiunit dwelling and includes up to one acre of
the parcel of land on which the dwelling stands. Residence also includes any
additional property up to a total of five acres that comprises the residential
parcel if local land use regulations require this larger parcel size;
or
(b) A single-family dwelling
situated upon lands the fee of which is vested in the United States or any
instrumentality of the United States, including an Indian tribe, or in the
state of Washington.
(21)
"Revocable trust " means an
agreement that entitles the trustor to have the full right to use the real
property and to revoke the trust and retake complete ownership of the property
at any time during their lifetime. The trustee of a revocable trust holds only
bare legal title to the real property. Full equitable title to the property
remains with the trustor; the original property owner.
(22)
"Rooming house " means a
residence where persons may rent rooms.
(23)
"Special assessment " means
the charge or obligation imposed by a local government upon real property
specially benefited by improvements.
Notes
Statutory Authority: RCW 84.38.180. 13-08-031, § 458-18-010, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.38.180, 84.38.020. 08-16-080, § 458-18-010, filed 8/1/08, effective 9/1/08; 99-21-044, § 458-18-010, filed 10/15/99, effective 11/15/99. Statutory Authority: RCW 84.38.180. 92-15-057, § 458-18-010, filed 7/13/92, effective 8/13/92; 88-13-042 (Order PT 88-9), § 458-18-010, filed 6/9/88; 84-21-010 (Order PT 84-4), § 458-18-010, filed 10/5/84; 81-05-020 (Order PT 81-8), § 458-18-010, filed 2/11/81; Order PT 76-1, § 458-18-010, filed 4/7/76.
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(1) Introduction. This rule provides definitions of the terms used to administer the deferral program in chapter 84.38 RCW and this section through WAC 458-18-100 for special assessments and/or property taxes on residential housing.
(2) "Boarding house" means a residence in which lodging and meals are provided. Each resident of a boarding house is charged a lump sum to cover the costs of lodging and meals with no separate accounting for the fair selling price of the meals.
(3) "Claimant" means a person who either elects under chapter 84.38 RCW or is required under RCW 84.64.050, to defer payment of special assessments and/or real property taxes accrued on their residence by filing a declaration to defer as allowed under chapter 84.38 RCW. Only one individual per household may file a declaration to defer.
(4) "Cooperative housing" means any existing structure, including surrounding land and improvements, which contains one or more dwelling units and is owned by:
(a) An association with resident shareholders who are granted renewable leasehold interests in dwelling units in the building. Unlike owners of a condominium, the resident shareholders who hold a renewable leasehold interest do not own their dwelling units; or
(b) An association organized under the Cooperative Association Act (chapter 23.86 RCW).
(5) "Department" means the state department of revenue.
(6) "Devisee" has the same meaning as provided in RCW 21.35.005: Any person designated in a will to receive a disposition of real or personal property.
(7) "Domestic partner" means a person registered under chapter 26.60 RCW or a partner in a legal union of two persons, other than a marriage, that was validly formed in another jurisdiction, and that is substantially equivalent to a domestic partnership under chapter 26.60 RCW.
(8) "Domestic partnership" means a partnership registered under chapter 26.60 RCW or a legal union of two persons, other than a marriage, that was validly formed in another jurisdiction, and that is substantially equivalent to a domestic partnership under chapter 26.60 RCW.
(9) "Equity value" means the amount by which the true and fair value of a residence exceeds the total amount of all liens, obligations, and encumbrances against the property, excluding deferral liens. As used in this context, the "true and fair value" of a residence is the value shown on the county tax rolls maintained by the assessor for the assessment year in which the deferral claim is made.
(10) "Fire and casualty insurance" means a policy with an insurer that is authorized by the state insurance commission to insure property in this state.
(11) "Heir" has the same meaning as provided in RCW 21.35.005: Any person, including the surviving spouse, who is entitled under the statutes of intestate succession to the property of a decedent.
(12) "Income threshold" means:
(a) For taxes levied for collection in calendar years prior to 2020, a combined disposable income equal to $45,000; and
(b) For taxes levied for collection in calendar year 2020 and thereafter, a combined disposable income equal to the greater of the income threshold for the previous year, or 75 percent of the county median household income, adjusted every five years beginning August 1, 2019, and by March 1st every fifth year thereafter, as provided in RCW 84.36.385.
(i) Beginning with the adjustment made by March 1, 2024, and every second adjustment thereafter, if the income threshold in a county is not adjusted based on percentage of county median income, then the income threshold must be adjusted based on the growth of the seasonally adjusted consumer price index for all urban consumers (CPI-U) for the prior 12-month period as published by the United States Bureau of Labor Statistics.
(ii) In no case may the adjustment be greater than one percent and if the income threshold adjustment is negative, the income threshold for the prior year continues to apply. The adjusted threshold must be rounded to the nearest one dollar.
(13) "Irrevocable trust" means a trust that may not be revoked after its creation by the trustor.
(14) "Lease for life" means a lease that terminates upon the death of the lessee.
(15) "Lien" means any interest in property given to secure payment of a debt or performance of an obligation, including a deed of trust. A lien includes the total amount of special assessments and/or property taxes deferred and the interest. It also may include any other outstanding balances owed to local governments for special assessments.
(16) "Life estate" means an estate that consists of total rights to use, occupy, and control real property but is limited to the lifetime of a designated party; this party is often called a "life tenant."
(17) "Local government" means any city, town, county, water-sewer district, public utility district, port district, irrigation district, flood control district, or any other municipal corporation, quasi municipal corporation, or other political subdivision authorized to levy special assessments.
(18) "Perjury" means the willful assertion as to a matter of fact, opinion, belief, or knowledge made by a claimant upon the declaration to defer that the claimant knows to be false.
(19) "Real property taxes" means ad valorem property taxes levied on a residence in this state. The term includes foreclosure costs, interest, and penalties accrued as of the date the declaration to defer is filed.
(20) "Residence" is defined as:
(a) A single-family dwelling unit whether the unit is separate or part of a multiunit dwelling and includes up to one acre of the parcel of land on which the dwelling stands. Residence also includes any additional property up to a total of five acres that comprises the residential parcel if local land use regulations require this larger parcel size; or
(b) A single-family dwelling situated upon lands the fee of which is vested in the United States or any instrumentality of the United States, including an Indian tribe, or in the state of Washington.
(21) "Revocable trust" means an agreement that entitles the trustor to have the full right to use the real property and to revoke the trust and retake complete ownership of the property at any time during their lifetime. The trustee of a revocable trust holds only bare legal title to the real property. Full equitable title to the property remains with the trustor; the original property owner.
(22) "Rooming house" means a residence where persons may rent rooms.
(23) "Special assessment" means the charge or obligation imposed by a local government upon real property specially benefited by improvements.
Notes
Statutory Authority: RCW 84.38.180. 13-08-031, § 458-18-010, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.38.180, 84.38.020. 08-16-080, § 458-18-010, filed 8/1/08, effective 9/1/08; 99-21-044, § 458-18-010, filed 10/15/99, effective 11/15/99. Statutory Authority: RCW 84.38.180. 92-15-057, § 458-18-010, filed 7/13/92, effective 8/13/92; 88-13-042 (Order PT 88-9), § 458-18-010, filed 6/9/88; 84-21-010 (Order PT 84-4), § 458-18-010, filed 10/5/84; 81-05-020 (Order PT 81-8), § 458-18-010, filed 2/11/81; Order PT 76-1, § 458-18-010, filed 4/7/76.