(1)
Introduction. This rule explains the circumstances under which
amounts deferred under chapter 84.38 RCW become payable.
(2)
Deferral. Special
assessments and/or real property taxes deferred become payable together with
interest upon the following:
(a) Conveyance of
the property that has a deferred special assessment and/or real property tax
lien against it.
(b) Death of the
claimant except when the surviving spouse , surviving domestic partner, heir,
or devisee is qualified and elects to incur the lien and continue the deferment
by:
(i) Filing an original "declaration to
defer" ; and
(ii) Continuing to
meet the qualifications of WAC
458-18-010
through 458-18-100.
If a surviving spouse , surviving domestic partner, heir, or
devisee elect to continue the deferment, they become the claimant and will be
fully subject to the conditions of WAC
458-18-010
through 458-18-100.
(c) Condemnation of the property with a
deferred special assessment and/or real property tax lien against it by a
public or private body exercising the power of eminent domain, provided:
(i) If the assessed value of the property not
condemned exceeds the amount of the liens, including interest, the claimant may
elect to have the liens set over to the property retained; and
(ii) The amount of the lien allowed to be set
over may not exceed eighty percent of the claimant's equity in the retained
property.
(d) Claimant
ceasing to reside permanently in the residence on which the deferral was
granted. If the cessation occurs between filing the declaration and December
15th of that year, the deferral will not be allowed. This disallowance does not
apply if the claimant dies, leaving a spouse, domestic partner, heir, or
devisee surviving, who is eligible for this deferral.
(e) Failure of the claimant to have or keep
in force fire and casualty insurance in sufficient amount to protect the
interest of the state of Washington, or failure to keep the state listed as a
loss payee on the policy. Subsection (2)(b) of this rule takes precedence over
subsection (2)(d) of this rule.
(3)
Other deferrals. Once a
deferral has been granted, the conditions in WAC
458-18-010
through 458-18-100 may prohibit the claimant from qualifying for further
deferrals.
(4)
Payment of
deferral. Amounts owing from deferrals previously granted will become
due and payable when any of the conditions in subsection (2) of this rule
occurs.
When any of the conditions requiring the payment of deferred
special assessments and/or real property taxes occur, the county treasurer will
collect these amounts as provided in chapter 84.56 RCW. For purposes of
collecting the deferred taxes and interest, the provisions of chapters 84.56,
84.60, and 84.64 RCW apply. Once collected, these amounts are credited to a
special account in the county treasury and will be remitted to the state
treasurer within thirty days from collection with remittance advice to the
department . The state treasurer will deposit the deferred taxes and interest
into the state general fund.
Payment of all or part of the deferred assessments and/or
taxes, including the interest, does not affect the deferred tax status of the
property. Payments made will be credited to the oldest deferred amount and will
be prorated between interest and the deferred assessments and/or
taxes.
Notes
Wash. Admin. Code §
458-18-100
Amended by
WSR
20-04-016, Filed 1/24/2020, effective
2/24/2020
Statutory Authority:
RCW
84.38.180. 08-16-077, § 458-18-100,
filed 7/31/08, effective 8/31/08; 84-21-010 (Order PT 84-4), § 458-18-100,
filed 10/5/84; 81-05-020 (Order PT 81-8), § 458-18-100, filed 2/11/81;
Order PT 76-1, § 458-18-100, filed
4/7/76.