HomeMy WebLinkAboutRequest to Convene Board of Equalization JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Board of County Commissioners
Mark McCauley, County Administrator
FROM: Carolyn Gallaway, Clerk of the Board
DATE: November 13, 2023
SUBJECT: REQUEST TO CONVENE re: Hearing Property Tax Appeals for the Year
2023; 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(Fund 061)budget is $20,987 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 20 days per year over the last three years.
Members are also reimbursed at the current mileage rate for travel expenses when it is 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 be approved.
REVI V D BY:
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Mark McCau , County Administrator Date
Assessor's Certificate of Assessment Rolls to the 10/31/2023 5:46:52PM
County Board of Equalization
State of Washington
ss. )
Jefferson County )
1, Jeff Chapman ,Assessor do solemnly swear that the assessment rolls and this
certificate contain a correct and full list of all the real and personal property subject to taxation in this county for
the assessment year 2023-2024,so far as I have been able to ascertain the same;and that the assessed value set
down in the proper column,opposite the several kinds and descriptions of property,is in such case,except as
otherwise provided by law,one hundred percent of true and fair value of such property,to the best of my
knowledge and belief,and that the assessment rolls and this certificate are correct,as I verily believe.The
assessment valuation of locally assessed property upon the assessment rolls is:
Assessed Value
1. Forest Land Assessed Value(RCW 84.33) 18,864,173.00
2. Current Use Land Assessed Value(RCW 84.34) 7,923,900.00
3. Improvement Value on Current Use Lands 124,491,329.00
4. Senior Freeze Assessed Value 103,265,276.00
5. Real Property Assessed Value(Excluding Items 1-4) 8,759,896,632.00
6. Total Taxable Assessed Value of Real Property(Total of items 1-5) 9,014,441,310.00
7. Personal Property Assessed Value 45,208,832.00
8. Total County Locally Assessed Value(Total of items 6-7) 9,059,650,142.00
Custody of the assessment rolls is hereby officially delivered to the County Board o q alization.
Assessor:
4/ILA
Subcribedd andd sworn to before me n this 1st day of November ,(yr) 2023
di 14 ,Auditor of je )is r County.
- Original document to the clerk of the County Board of Equalization on or before July 15
for the purpose of equalization.(RCW 84.40.320)
- Copy to DOR on or before July 15 for ratio study purposes.(WAC 458-53-135)
Send Co To:
Department of Revenue
Property Tax Division
PO BOX 47471
REV 64 0051(06/25/12) See next page for instructions
Assessor's Certificate of New Construction Value
to the County Board of Equalization
State of Washington )
Jefferson County)
Pursuant to RCW 36.21.080 and 84.40.040, I, Jeff Chapman ,Assessor of
Jefferson County, hereby certify that the value of new construction added to the 2023
assess ent II is 110,054,411.00.
ig re of Assessor
Subscribed and sworn o efor m on this 1st day of November , (yr) 2023
,Auditor of j. N\._ County.
File a copy on or before September 15th with:
Department of Revenue
Property Tax Division
PO Box 47471
Olympia, WA 98504-7471
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.
Certified on 9/1/2023 RCW 84.48.010 Page 1
(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 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 . ]
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 .
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