Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.38 Deferral Of Special Assessments And/Or Property Taxes

84.38.010 Legislative finding and purpose
Savings once deemed adequate for retirement living have been rendered inadequate by increased tax rates, increased property values, and the failure of pension systems to ...

84.38.020 Definitions
Unless a different meaning is plainly required by the context, the following words and phrases as hereinafter used in this chapter shall have the following ...

84.38.030 Conditions and qualifications for claiming deferral
A claimant may defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of the claimant's equity value ...

84.38.040 Declaration to defer special assessments and/or real property taxes -- Filing -- Contents -- Appeal
(1) Each claimant electing to defer payment of special assessments and/or real property tax obligations under this chapter shall file with the county assessor, on ...

84.38.050 Renewal of deferral -- Forms -- Notice to renew -- Limitation upon special assessment deferral amount
(1)(a) Declarations to defer property taxes for all years following the first year may be made by filing with the county assessor no later than ...

84.38.060 Declaration of deferral by agent, guardian, etc
If the claimant is unable to make his own declaration of deferral, it may be made by a duly authorized agent or by a guardian ...

84.38.070 Ceasing to reside permanently on property subject to deferral declaration
If the claimant declaring his or her intention to defer special assessments or real property tax obligations under this chapter ceases to reside permanently on ...

84.38.080 Right to deferral not reduced by contract or agreement
A person's right to defer special assessments and/or property tax obligations on his residence shall not be reduced by contract or agreement, from January 1, ...

84.38.090 Procedure where residence under mortgage or purchase contract
If any residence is under mortgage or purchase contract requiring accumulation of reserves out of which the holder of the mortgage or contract is required ...

84.38.100 Lien of state, mortgage or purchase contract holder -- Priority -- Amount -- Interest
Whenever a person's special assessment and/or real property tax obligation is deferred under the provisions of this chapter, the amount deferred and required to be ...

84.38.110 Duties of county assessor
The county assessor shall: (1) Immediately transmit one copy of each declaration to defer to the department of revenue. The department may audit any declaration ...

84.38.120 Payments to local improvement or taxing districts
After receipt of the notification from the county assessor of the amount of deferred special assessments and/or real property taxes the department shall pay, from ...

84.38.130 When deferred assessments or taxes become payable
Special assessments and/or real property tax obligations deferred under this chapter shall become payable together with interest as provided in RCW 84.38.100: (1) Upon the ...

84.38.140 Collection of deferred assessments or taxes
(1) The department shall collect all the amounts deferred together with interest under this chapter. However, in the event that the department is unable to ...

84.38.150 Election to continue deferral by surviving spouse or surviving domestic partner
(1) A surviving spouse or surviving domestic partner of the claimant may elect to continue the property in its deferred tax status if the property ...

84.38.160 Payment of part or all of deferred taxes authorized
Any person may at any time pay a part or all of the deferred taxes but such payment shall not affect the deferred tax status ...

84.38.170 Collection of personal property taxes not affected
Nothing in this chapter is intended to or shall be construed to prevent the collection, by foreclosure, of personal property taxes which become a lien ...

84.38.180 Forms -- Rules and regulations
The department of revenue of the state of Washington shall devise the forms and make rules and regulations consistent with chapter 34.05 RCW and the ...

84.38.900 Severability -- 1975 1st ex.s. c 291
See note following RCW 82.04.050. ...

84.38.910 Effective dates -- 1975 1st ex.s. c 291
See note following RCW 82.04.050. ...