HomeMy WebLinkAbout112320_ca09JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Board of County Commissioners
Philip Morley, County Administrator
FROM: Julie Shannon, Executive Secretary II
DATE: November 23, 2020
SUBJECT: Request to Convene for the Purpose of Hearing Property Tax Appeals for the
Year 2020; Jefferson County Board of Equalization
STATEMENT OF ISSUE:
Pursuant to RCW 84.48.010, the County Board of Equalization, with the approval of the County Legislative
Authority, may convene at any time when the number of petitions filed exceeds twenty-five or ten percent of
the number of petitions filed in the previous year, whichever is greater.
ANALYSIS:
n/a
FISCAL IMPACT:
The amount of the Board of Equalization's budget (Line #00 1 -06 1 -000) is $27,054 from which the members
receive a per diem of $100 for each day of attendance at a Board of Equalization meeting/training. While the
number of meeting days vary each year, the Board met an average of 13 days per year over the last three
year. Members are also reimbursed at the current mileage rate for travel expenses when its necessary to
attend annual training. Administrative support for this Board is also paid out of this fund.
RECOMMENDATION:
Having met requirements of RCW 84.48.010, it is recommended that the Board of Equalization's request to
convene for the purpose of hearing property tax appeals for the current year.
REVIEWEDHY:
P-hiip Morley, mistrator Date
NOTICE OF APPROVAL TO HEAR PROPERTY TAX APPEALS
JEFFERSON COUNTY LEGISLATIVE AUTHORITY
The county board of equalization, w
legislative authority, may convene at
exceed twenty-five, or ten percent of
the preceding year, whichever is gre.-
he approval of the county
, time when petitions filed
number of appeals filed in
, (RCW 84.48.010)
Pursuant to RCW 84.48.010, the Jefferson County Legislative Authority hereby approves the
Jefferson County Board of Equalization's request to convene for the purpose of hearing property
tax appeals for the current year. This approval is based on a finding that the requirements for
convening under RCW 84.48.010 have been satisfied.
DATED THIS day of , 2020.
JEFFERSON COUNTY BOARD OF COMMISSIONERS
Greg Brotherton, Chair
Kate Dean, Member
David Sullivan, Member
To ask about the availability of this publication in an alternate format for the visually impaired, please call (360)705-
6715. Teletype (TTY) users may call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 64 0049 (8/20/12)
RCW 84.48.010: County board of equalization —Formation —Per diem—Meetings—Duti... Page 1 of 2
RCW 84.48.010
County board of equalization —Formation —Per
diem —Meetings —Duties —Records —Correction of rolls —Extending
taxes —Change in valuation, release or commutation of taxes by county
legislative authority prohibited.
(1) Prior to July 15th, the county legislative authority must form a board for the
equalization of the assessment of the property of the county. The members of the board must
receive a per diem amount as set by the county legislative authority for each day of actual
attendance of the meeting of the board of equalization to be paid out of the current expense
fund of the county. However, when the county legislative authority constitutes the board they
may only receive their compensation as members of the county legislative authority. The
board of equalization must meet in open session for this purpose annually on the 15th day of
July or within fourteen days of certification of the county assessment rolls, whichever is later,
and, having each taken an oath fairly and impartially to perform their duties as members of
such board, they must examine and compare the returns of the assessment of the property of
the county and proceed to equalize the same, so that each tract or lot of real property and
each article or class of personal property must be entered on the assessment list at its true
and fair value, according to the measure of value used by the county assessor in such
assessment year, which is presumed to be correct under RCW 84.40.0301, and subject to the
following rules:
(a) They must raise the valuation of each tract or lot or item of real property which is
returned below its true and fair value to such price or sum as to be the true and fair value
thereof, after at least five days' notice must have been given in writing to the owner or agent.
(b) They must reduce the valuation of each tract or lot or item which is returned above
its true and fair value to such price or sum as to be the true and fair value thereof.
(c) They must raise the valuation of each class of personal property which is returned
below its true and fair value to such price or sum as to be the true and fair value thereof, and
they must raise the aggregate value of the personal property of each individual whenever the
aggregate value is less than the true valuation of the taxable personal property possessed by
such individual, to such sum or amount as to be the true value thereof, after at least five days'
notice must have been given in writing to the owner or agent thereof.
(d) They must reduce the valuation of each class of personal property enumerated on
the detail and assessment list of the current year, which is returned above its true and fair
value, to such price or sum as to be the true and fair value thereof; and they must reduce the
aggregate valuation of the personal property of such individual who has been assessed at too
large a sum to such sum or amount as was the true and fair value of the personal property.
(e) The board may review all claims for either real or personal property tax exemption
as determined by the county assessor, and must consider any taxpayer appeals from the
decision of the assessor thereon to determine (i) if the taxpayer is entitled to an exemption,
and (ii) if so, the amount thereof.
(2) The board must notify the taxpayer and assessor of the board's decision within
forty-five days of any hearing on the taxpayer's appeal of the assessor's valuation of real or
personal property.
(3) The clerk of the board must keep an accurate journal or record of the proceedings
and orders of the board showing the facts and evidence upon which their action is based, and
https://app.leg.wa.gov/RCW/default.aspx?cite=84.48.010 9/25/2019
RCW 84.48.010: County board of equalization —Formation —Per diem—Meetings—Duti... Page 2 of 2
the record must be published the same as other proceedings of county legislative authority,
and must make a true record of the changes of the descriptions and assessed values ordered
by the county board of equalization. The assessor must correct the real and personal
assessment rolls in accordance with the changes made by the county board of equalization.
(4) The county board of equalization must meet on the 15th day of July or within
fourteen days of certification of the county assessment rolls, whichever is later, and may
continue in session and adjourn from time to time during a period not to exceed four weeks,
but must remain in session not less than three days. However, the county board of
equalization with the approval of the county legislative authority may convene at any time
when petitions filed exceed twenty-five, or ten percent of the number of appeals filed in the
preceding year, whichever is greater.
(5) No taxes, except special taxes, may be extended upon the tax rolls until the
property valuations are equalized by the department of revenue for the purpose of raising the
state revenue.
(6) County legislative authorities as such have at no time any authority to change the
valuation of the property of any person or to release or commute in whole or in part the taxes
due on the property of any person.
[ 2017 c 155 § 1; 2001 c 187 § 22; 1997 c 3 § 109 (Referendum Bill No. 47, approved
November 4, 1997); 1988 c 222 § 20; 1979 c 13 § 1. Prior: 1977 ex.s. c 290 § 2; 1977 c 33 §
1; 1970 ex.s. c 55 § 2; 1961 c 15 § 84.48.010; prior: 1939 c 206 § 35; 1925 ex.s. c 130 § 68;
RRS § 11220; prior: 1915 c 122 § 1; 1907 c 129 § 1; 1897 c 71 § 58; 1893 c 124 § 59; 1890
p 555 § 73; Code 1881 §§ 2873-2879. Formerly RCW 84.48.010, 84.48.020, 84.48.030,
84.48.040, and 84.48.060.]
NOTES:
Contingent effective date-2001 c 187: See note following RCW 84.70.010.
Application-2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law —Referral to
electorate-1997 c 3: See notes following RCW 84.40.030.
Effective date-1988 c 222: See note following RCW 84.40.040.
Effective date-1970 ex.s. c 55: See note following RCW 84.36.050.
https://app.leg.wa.gov/RCW/default.aspx?cite=84.48.010 9/25/2019