Wash. Admin. Code § 458-53-030 - Stratification of assessment rolls-Real property

(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

Notes

Wash. Admin. Code § 458-53-030
Amended by WSR 16-11-031, Filed 5/10/2016, effective 6/10/2016 Amended by WSR 23-01-006, Filed 12/7/2022, effective 1/7/2023

Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.075. 02-14-031, § 458-53-030, filed 6/24/02, effective 7/25/02; 96-05-002, § 458-53-030, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010 and 84.08.070. 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). 89-09-021 (Order PT 89-5), § 458-53-030, filed 4/12/89. Statutory Authority: RCW 84.48.075. 86-21-004 (Order PT 86-6), § 458-53-030, filed 10/2/86; 84-14-039 (Order PT 84-2), § 458-53-030, filed 6/29/84; 79-11-029 (Order PT 79-3), § 458-53-030, filed 10/11/79. Formerly WAC 458-52-030.

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