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2013 Senate Bill 5444: Creating greater efficiency in the offices of county assessor by eliminating the requirement to annually appraise tax-exempt government properties
  1. Introduced by Sen. Bob Hasegawa (Renton) (D) on January 30, 2013, eliminates a requirement that county assessors appraise and provide notice of valuation changes involving publicly owned property. This act also alters the credits allowed in determining the tax payable for the purpose of the leasehold excise tax. (See also HB 1575).
    • Referred to the Senate Government Operations Committee on January 30, 2013.
      • Substitute offered in the Senate on February 19, 2013, modifies the bill title to adequately describe provisions in the bill. The title in the recommended substitute is: "An Act Relating to administration of taxes regarding publicly owned property".
    • Referred to the Senate Ways & Means Committee on February 19, 2013.
    • Referred to the Senate Rules Committee on February 27, 2013.
  2. Passed 47 to 2 in the Senate on March 12, 2013, eliminates the requirement to appraise publicly owned property not subject to property tax. However, when the exempt status no longer applies as a result of a sale or change in use, the assessor must value and list the property as of the January 1 assessment date for the year of the status change. The owner or person responsible for paying taxes may thereafter petition the county board of equalization for a change in the assessed value. Language is deleted that authorizes a leasehold excise tax credit for certain leasehold interests for the amount, if any, that the tax exceeds the property tax applicable if the property were privately owned by the lessee or sublessee.
    Who Voted "Yes" and Who Voted "No"

  3. Received in the House on March 14, 2013.
    • Referred to the House Local Government Committee on March 14, 2013.
    • Referred to the House Finance Committee on March 29, 2013.
    • Referred to the House Rules Committee on April 9, 2013.
  4. Passed 91 to 6 in the House on April 15, 2013, removes from statute a requirement that county assessors annually assess and send out real property valuation notices for publicly owned property that is exempt from taxation. Requires county assessors to value and list certain property that, as a result of a sale or change in use, is no longer exempt from taxation, beginning January 1 of the year in which the exempt status changes. Eliminates a leasehold excise tax credit for certain leasehold interests in publicly owned real or personal property.
    Who Voted "Yes" and Who Voted "No"

  5. Signed by Gov. Jay Inslee on May 14, 2013.

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