Chapter 458-18 WAC

Last Update: 12/27/18

PROPERTY TAXABATEMENTS, CREDITS, DEFERRALS AND REFUNDS

WAC Sections

458-18-010Deferral of special assessments and/or property taxes—Definitions.
458-18-020Deferral of special assessments and/or property taxes—Qualifications for deferral.
458-18-030Deferral of special assessments and/or property taxes—Declarations to defer—Filing—Forms.
458-18-040Deferral of special assessments and/or property taxes—Lien of state—Mortgage—Purchase contract—Deed of trust.
458-18-050Deferral of special assessments and/or property taxes—Declarations to renew deferral—Filing—Forms.
458-18-060Deferral of special assessments and/or property taxes—Limitations of deferral—Interest.
458-18-070Deferral of special assessments and/or property taxes—Duties of the county assessor.
458-18-080Deferral of special assessments and/or property taxes—Duties of the department of revenue—State treasurer.
458-18-090Deferral of special assessments and/or property taxes—Appeals.
458-18-100Deferral of special assessments and/or property taxes—When payable—Collection—Partial payment.
458-18-210Refunds—Procedure—Interest.
458-18-215Refunds—Payment under protest requirements.
458-18-220Refunds—Rate of interest.
458-18-500Deposit of moneys, assessments or taxes—Purpose.
458-18-510Definitions.
458-18-520Agreement.
458-18-530Prohibition of deposit.
458-18-540General provisions.
458-18-550Expenditure of funds.


458-18-010
Deferral of special assessments and/or property taxes—Definitions.

Introduction. This section is intended to provide definitions of the terms most frequently used to administer the deferral program for special assessments and/or property taxes on residential housing created by chapter 84.38 RCW. Unless a different meaning is plainly required by the context, the words and phrases used in this chapter have the following meanings:
(1) "Boarding house" means a residence in which lodging and meals are provided. Each resident of a boarding house is charged a lump sum to cover the costs of lodging and meals with no separate accounting for the fair selling price of the meals.
(2) "Claimant" means a person who either elects under chapter 84.38 RCW or is required under RCW 84.64.050 to defer payment of special assessments and/or real property taxes accrued on his or her residence by filing a declaration to defer as allowed under chapter 84.38 RCW. If more than one individual in a household wishes to defer special assessments and/or taxes, only one may file a declaration to defer; in other words, only one claimant per household is allowed.
(3) "Cooperative housing" means any existing structure, including surrounding land and improvements, that contains one or more dwelling units and is owned by:
(a) An association with resident shareholders who are granted renewable leasehold interests in dwelling units in the building. Unlike owners of a condominium, the resident shareholders who hold a renewable leasehold interest do not own their dwelling units; or
(b) An association organized under the Cooperative Association Act (chapter 23.86 RCW).
(4) "Department" means the state department of revenue.
(5) "Domestic partner" means a person registered under chapter 26.60 RCW or a partner in a legal union of two persons, other than a marriage, that was validly formed in another jurisdiction, and that is substantially equivalent to a domestic partnership under chapter 26.60 RCW.
(6) "Domestic partnership" means a partnership registered under chapter 26.60 RCW or a legal union of two persons, other than a marriage, that was validly formed in another jurisdiction, and that is substantially equivalent to a domestic partnership under chapter 26.60 RCW.
(7) "Equity value" means the amount by which the true and fair value of a residence exceeds the total amount of all liens, obligations, and encumbrances against the property excluding the deferral liens. As used in this context, the "true and fair value" of a residence is the value shown on the county tax rolls maintained by the assessor for the assessment year in which the deferral claim is made.
(8) "Fire and casualty insurance" means a policy with an insurer that is authorized by the state insurance commission to insure property in this state.
(9) "Irrevocable trust" means a trust that may not be revoked after its creation by the trustor.
(10) "Lease for life" means a lease that terminates upon the death of the lessee.
(11) "Lien" means any interest in property given to secure payment of a debt or performance of an obligation, including a deed of trust. A lien includes the total amount of special assessments and/or property taxes deferred and the interest thereon. It also may include any other outstanding balance owed to local government for special assessments.
(12) "Life estate" means an estate that consists of total rights to use, occupy, and control real property but is limited to the lifetime of a designated party; this party is often called a "life tenant."
(13) "Local government" means any city, town, county, water-sewer district, public utility district, port district, irrigation district, flood control district, or any other municipal corporation, quasi municipal corporation, or other political subdivision authorized to levy special assessments.
(14) "Perjury" means the willful assertion as to a matter of fact, opinion, belief, or knowledge made by a claimant upon the declaration to defer that the claimant knows to be false.
(15) "Real property taxes" means ad valorem property taxes levied on a residence in this state. The term includes foreclosure costs, interest, and penalties accrued as of the date the declaration to defer is filed.
(16) "Residence" has the same meaning given in RCW 84.36.383; it means a single-family dwelling unit whether the unit is separate or part of a multiunit dwelling and includes up to one acre of the parcel of land on which the dwelling stands, and it includes any additional property up to a total of five acres that comprises the residential parcel if local land use regulations require this larger parcel size.
(17) "Revocable trust" means an agreement that entitles the trustor to have the full right to use the real property and to revoke the trust and retake complete ownership of the property at any time during his or her lifetime. The trustee of a revocable trust holds only bare legal title to the real property. Full equitable title to the property remains with the trustor; the original property owner.
(18) "Rooming house" means a residence where persons may rent rooms.
(19) "Special assessment" means the charge or obligation imposed by local government upon real property specially benefited by improvements.
[Statutory Authority: RCW 84.38.180. WSR 13-08-031, § 458-18-010, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.38.180, 84.38.020. WSR 08-16-080, § 458-18-010, filed 8/1/08, effective 9/1/08; WSR 99-21-044, § 458-18-010, filed 10/15/99, effective 11/15/99. Statutory Authority: RCW 84.38.180. WSR 92-15-057, § 458-18-010, filed 7/13/92, effective 8/13/92; WSR 88-13-042 (Order PT 88-9), § 458-18-010, filed 6/9/88; WSR 84-21-010 (Order PT 84-4), § 458-18-010, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-010, filed 2/11/81; Order PT 76-1, § 458-18-010, filed 4/7/76.]



458-18-020
Deferral of special assessments and/or property taxesQualifications for deferral.

A person may defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of his equity value in said property if the following conditions are met:
(1) The claimant must have owned, at the time of filing, the residence on which the special assessment and/or real property taxes have been imposed. For purposes of this subsection a residence owned by a marital community, a state registered domestic partnership, or cotenants shall be deemed to be owned by each spouse, each domestic partner, and each cotenant. A claimant who has only a share ownership in cooperative housing, a life estate, a lease for life or a revocable trust does not satisfy the ownership requirement.
(2) If the amount deferred is to exceed one hundred percent of the claimant's equity value in the land or lot only, the claimant must have and keep in force fire and casualty insurance in sufficient amount to protect the interest of the state of Washington and shall designate the state as a loss payee upon said policy. In no case shall the deferred amount exceed the amount of the insured value of the improvement plus the land value.
(3) In the case of special assessment deferral, the claimant must have opted for payment of such special assessments on the installment method if such method was available.
(4) The claimant must meet all requirements for an exemption for the residence under RCW 84.36.381, other than the income requirements, and to the extent eligible, must have first applied for the exemptions under RCW 84.36.381 through 84.36.389 prior to filing a declaration to defer.
(5) The claimant must have a combined disposable income, as defined in RCW 84.36.383, at or below the statutory limit amount provided in RCW 84.38.030.
[Statutory Authority: RCW 84.08.010, 84.08.070, 84.52.0502, and 84.55.010. WSR 16-06-043, § 458-18-020, filed 2/24/16, effective 3/26/16. Statutory Authority: RCW 84.38.180. WSR 08-16-077, § 458-18-020, filed 7/31/08, effective 8/31/08; WSR 92-15-057, § 458-18-020, filed 7/13/92, effective 8/13/92; WSR 88-13-042 (Order PT 88-9), § 458-18-020, filed 6/9/88; WSR 84-21-010 (Order PT 84-4), § 458-18-020, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-020, filed 2/11/81; Order PT 76-1, § 458-18-020, filed 4/7/76.]



458-18-030
Deferral of special assessments and/or property taxes—Declarations to defer—Filing—Forms.

(1) Declarations to defer special assessments and/or real property taxes for any year shall be filed no later than thirty days before the tax or assessment is due, or thirty days after receiving notice under RCW 84.64.030 or 84.64.050 whichever is later. For good cause shown the department may waive this requirement. All declarations to defer shall be made and signed by the claimant. If the claimant is unable to make his or her own declaration, it may be made and signed by a duly authorized agent or by a guardian or other person charged with care of the person or property of such claimant.
(2) The declaration to defer shall be made solely upon forms prescribed by the department of revenue and supplied by the county assessor. Such forms shall contain the following:
(a) Name and address of the claimant.
(b) If the property described upon the assessment rolls by the assessor contains more than one acre, the claimant must supply a complete and accurate legal description that encompasses the residence and that does not contain more than one acre, except that a residence may include any additional property up to a total of five acres that comprises the residential parcel if this larger parcel size is required under land use regulations as provided by RCW 84.36.383.
(c) An affirmation that the claimant meets the conditions of WAC 458-18-020 including, but not limited to the name, address, policy number, and amount of fire and casualty insurance carried on the residence.
(d) A list of all members of the claimant's household.
(e) The claimant's equity in his residence including all liens, obligations and encumbrances against the property.
(f) Information concerning any special assessments to be deferred.
(g) The names of other parties with an interest in the residence to which the deferral applies.
(h) Signatures of other parties in interest designating the claimant.
(i) Signature of any mortgagee, contract purchase holder and/or beneficiary under a deed of trust.
(j) An affirmation that the claimant is aware of the lien of the deferred special assessments and/or real property taxes and when the lien becomes payable.
(k) A numbering system approved by the department.
(l) Any other pertinent information the department deems relevant.
[Statutory Authority: RCW 84.38.180. WSR 13-08-031, § 458-18-030, filed 3/27/13, effective 4/27/13; WSR 84-21-010 (Order PT 84-4), § 458-18-030, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-030, filed 2/11/81; Order PT 76-1, § 458-18-030, filed 4/7/76.]



458-18-040
Deferral of special assessments and/or property taxes—Lien of state—Mortgage—Purchase contract—Deed of trust.

(1) Whenever any special assessments and/or real property taxes are deferred under the provisions of this chapter, the amount deferred, including interest, shall become a lien in favor of the state upon this property and shall have priority as provided in chapters 35.50 and 84.60 RCW except as provided in subsection (3) herein.
(2) If any residence is under mortgage, deed of trust or purchase contract whereby the explicit wording or terms of the mortgage, deed of trust or purchase contract requires the accumulation of reserves out of which the holder of the mortgage, deed of trust, or purchase contract is required to pay real property taxes, said holder or his authorized agent shall cosign the declaration to defer either before a notary public or the county assessor or his deputy in the county in which the real property is located.
(3) The interest of any party required to cosign a declaration to defer under subsection (2) of this section shall have priority to the lien established in subsection (1) of this section.
[Order PT 76-1, § 458-18-040, filed 4/7/76.]



458-18-050
Deferral of special assessments and/or property taxes—Declarations to renew deferral—Filing—Forms.

(1) Declarations to defer assessments and/or real property taxes for all years following the first year shall be made by filing a "declaration to renew deferral" with the county assessor no later than thirty days before the tax or assessment is due. For good cause shown the department may waive this requirement. If the claimant is unable to make his or her renewal declaration, it may be made and signed by a duly authorized agent or by a guardian or other person charged with care of the person or property of such claimant.
(2) Such "declaration to renew deferral" will be made solely upon forms prescribed by the department and supplied by the county assessor. The "declaration to renew deferral" form shall include, but not be limited to, those requirements contained in WAC 458-18-030 (2)(a), (b), (d), (e), (i), (j), and (k).
[Statutory Authority: RCW 84.38.180. WSR 84-21-010 (Order PT 84-4), § 458-18-050, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-050, filed 2/11/81; Order PT 76-1, § 458-18-050, filed 4/7/76.]



458-18-060
Deferral of special assessments and/or property taxes—Limitations of deferral—Interest.

No deferral shall be granted if the liens created by the deferrals of special assessments and/or real property taxes equal or exceed eighty percent of the claimant's equity value in said property. Equity value will be determined as of January 1 in the year the taxes are to be deferred.
The liens shall include:
(1) The total amount of special assessments and/or real property taxes deferred, plus
(2) Interest on the amount deferred. For deferrals granted before June 7, 2006, the interest accrues at the rate of eight percent per year, from the time it could have been paid before delinquency until the lien is paid. For deferrals granted after June 7, 2006, involving special assessments or taxes due prior to January 1, 2007, the interest accrues at the rate of eight percent per year, from the time it could have been paid before delinquency until the lien is paid. For deferrals granted after June 7, 2006, involving special assessments or taxes to be collected in 2007 and thereafter, the interest accrues at the rate of five percent per year, from the time it could have been paid before delinquency until the lien is paid. When a declaration is filed as a result of the requirement under RCW 84.64.050 related to a treasurer's foreclosure action, the interest accrues from the date the declaration is filed and continues until the obligation is paid, at the appropriate rate as set forth above.
[Statutory Authority: RCW 84.38.180. WSR 07-13-023, § 458-18-060, filed 6/11/07, effective 7/12/07; WSR 88-13-042 (Order PT 88-9), § 458-18-060, filed 6/9/88; WSR 84-21-010 (Order PT 84-4), § 458-18-060, filed 10/5/84; WSR 81-21-008 (Order 81-12), § 458-18-060, filed 10/8/81; Order PT 76-1, § 458-18-060, filed 4/7/76.]



458-18-070
Deferral of special assessments and/or property taxes—Duties of the county assessor.

The county assessor shall:
(1) Determine each year if each claimant filing a "declaration to defer" and/or a "declaration to renew deferral" shall be granted a deferral. If the assessor determines the claimant is not eligible, he shall notify the claimant as soon as possible;
(2) In January of each year mail renewal declarations to each claimant who had received a deferral the previous year;
(3) Immediately transmit one copy of each approved declaration to the department;
(4) Transmit one copy of each approved declaration to the local improvement district which imposed the assessment that is to be deferred. Such district shall verify the figures concerning said assessment supplied by the claimant and notify the assessor of the correct figures if those supplied are inaccurate;
(5) Compute the dollar tax rates under the provisions of chapter 84.52 RCW as if the deferrals did not exist;
(6) As soon as possible notify the department of the amount of special assessments and/or real property taxes deferred for each claimant for that year. Such notice shall contain any corrections brought about by subsection (4) of this section;
(7) As soon as possible notify the county treasurer and the respective treasurers of the local improvement districts of which claimants and properties have qualified for deferral and the amount that will be paid by the state treasurer on behalf of the claimant;
(8) Notify the county treasurer and the department immediately upon occurrence of any condition set forth in WAC 458-12-100(1) [ 458-18-100(1)].
[Statutory Authority: RCW 84.38.180. WSR 84-21-010 (Order PT 84-4), § 458-18-070, filed 10/5/84; Order PT 76-1, § 458-18-070, filed 4/7/76.]



458-18-080
Deferral of special assessments and/or property taxes—Duties of the department of revenue—State treasurer.

The department will:
(1) Notify the county assessor as soon as possible of any declaration to defer, where any factor appears to disqualify the claimant;
(2) Certify to the state treasurer the amount due the respective treasurers for any special assessments and/or real property taxes deferred for that year;
(3) File a notice of the deferral with the county recorder or auditor;
(4) Notify the department of licensing to show the state's lien on the certificate of title of a mobile home.
The department may audit any "declaration to defer" and/or "declaration to renew deferral" it deems necessary.
The state treasurer will pay, before delinquency, to the county treasurers and the treasurers of the respective local improvement districts the amounts certified by the department of revenue. The amount paid must be distributed to the districts which levied the taxes.
[Statutory Authority: RCW 84.38.180. WSR 13-08-031, § 458-18-080, filed 3/27/13, effective 4/27/13; WSR 84-21-010 (Order PT 84-4), § 458-18-080, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-080, filed 2/11/81; Order PT 76-1, § 458-18-080, filed 4/7/76.]



458-18-090
Deferral of special assessments and/or property taxes—Appeals.

Any claimant whose "declaration to defer" or "declaration to renew deferral" is denied by the county assessor may appeal to the county board of equalization under the provisions of chapter 458-14 WAC. The decision of the county board of equalization shall be final for that year and no further appeal shall be allowed.
In any case where the claimant is notified of a denial subsequent to July 15 due to WAC 458-18-080(2), the department may reconvene the board of equalization if requested to do so by the assessor or claimant.
[Order PT 76-1, § 458-18-090, filed 4/7/76.]



458-18-100
Deferral of special assessments and/or property taxes—When payable—Collection—Partial payment.

(1) Any special assessments and/or real property taxes deferred shall become payable together with interest:
(a) Upon the conveyance of property which has a deferred special assessment and/or real property tax lien upon it.
(b) Upon the death of the claimant except when the surviving spouse or surviving domestic partner is qualified and elects to incur the lien and continue the deferment by (i) filing an original "declaration to defer" within ninety days of the claimant's death and (ii) continuing to meet the qualifications of WAC 458-18-010 through 458-18-100.
When a surviving spouse or surviving domestic partner elects to continue the deferment, the spouse or domestic partner then becomes the claimant and is fully subject to the conditions of WAC 458-18-010 through 458-18-100.
(c) Upon condemnation of property with a deferred special assessment and/or real property tax lien upon it by a public or private body exercising the power of eminent domain: Provided, That if the assessed value of the property not condemned exceeds the amount of the liens, including interest, the claimant may elect to have the liens set over to the property retained: Provided further, That the amount of the lien allowed to be set over shall not exceed eighty percent of the claimant's equity in the retained property.
(d) At such time as the claimant ceases to reside permanently in the residence upon which the deferral has been granted. If the cessation occurs between filing the declaration and the date the taxes are payable, the deferral shall not be allowed.
(e) Upon the failure of the claimant to have or keep in force fire and casualty insurance in sufficient amount to protect the interest of the state of Washington or failure to keep the state listed as a loss payee upon said policy. Subsection (1)(b) of this section shall take precedence over subsection (1)(d) of this section.
(2) Once a deferral has been granted, the various conditions contained within WAC 458-18-010 through 458-18-100 may prohibit the claimant from qualifying for further deferrals, but any obligations resulting from deferrals previously granted will become due and payable only upon occurrence of the conditions set forth in subsection (1) of this section.
(3) Upon occurrence of any condition requiring the payment of any deferred special assessments and/or real property taxes, the county treasurer shall proceed to collect the same in the manner provided for in chapter 84.56 RCW. For purposes of collection of the deferred taxes and interest, provisions of chapters 84.56, 84.60, and 84.64 RCW shall be applicable. When these moneys are collected, they shall be credited to a special account in the county treasury and shall then be remitted to the state treasurer within thirty days from collection with remittance advice to the department of revenue. The state treasurer shall deposit the moneys in the state general fund.
(4) Any person may at any time pay a part or all of the deferred assessments and/or taxes including the interest, but such payment shall not affect the deferred tax status of the property. Any payment made shall be credited to the oldest deferred amount and shall be prorated between interest and the deferred assessments and/or taxes.
[Statutory Authority: RCW 84.38.180. WSR 08-16-077, § 458-18-100, filed 7/31/08, effective 8/31/08; WSR 84-21-010 (Order PT 84-4), § 458-18-100, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-100, filed 2/11/81; Order PT 76-1, § 458-18-100, filed 4/7/76.]



458-18-210
Refunds—Procedure—Interest.

(1) Refunds provided for by chapter 84.69 RCW are made by the following method: The taxpayer must file a claim for refund with the county. This claim must:
(a) Be verified by the person who paid the tax, his guardian, executor or administrator; and
(b) Be filed within three years after the due date of the payment sought to be refunded; and
(c) State the statutory ground upon which the refund is claimed.
(2) All claims for refunds must be certified as correct by the county assessor and treasurer and not be refunded until so ordered by the county legislative authority.
(3) For all refunds, the rate of interest is set out in WAC 458-18-220. The rate of interest is based upon the date the taxes were paid.
(4) Except as provided in subsections (5) and (6) of this section, the interest shall accrue from the time the taxes were paid until the refund is made.
(5) Refunds on a state, county or district-wide basis shall not commence to accrue interest until six months following the date of the final order of the court.
(6) Refunds may be made without interest within sixty days after the date of payment if:
(a) Paid more than once; or
(b) The amount paid exceeds the amount due on the property as shown on the tax roll.
[Statutory Authority: RCW 84.08.010, 84.08.070, and 84.36.865. WSR 10-23-059, § 458-18-210, filed 11/12/10, effective 12/13/10. Statutory Authority: RCW 84.08.010, 84.08.070, 84.69.030, 84.69.100 and 84.69.150. WSR 98-01-176, § 458-18-210, filed 12/23/97, effective 1/1/98. Statutory Authority: RCW 84.69.100 as amended by 1987 c 319 and 84.08.010(2). WSR 87-19-141 (Order PT 87-7), § 458-18-210, filed 9/23/87.]



458-18-215
Refunds—Payment under protest requirements.

(1) Introduction. This rule explains and implements the procedures to be followed to comply with RCW 84.68.020. This statute imposes the requirement that property taxes be paid under protest in order to preserve the taxpayer's right to bring an action in court for a refund. The intent of the rule is to clarify the rights and responsibilities of taxpayers with respect to paying taxes under protest. This rule does not explain nor apply to the provisions of chapter 84.69 RCW, which describe alternative procedures for obtaining property tax refunds in factual circumstances that do not require the tax to be paid under protest.
(2) What constitutes a valid protest. In order to preserve a right to bring an action in court for refund of any property tax paid, a taxpayer must at the time of payment of the tax, submit to the county treasurer a written protest setting forth all of the grounds upon which the tax, or any portion of the tax, is claimed to be unlawful or excessive. When the taxpayer pays the tax in two installments, the right to bring an action in court for refund of any property tax paid is preserved if a written protest, as provided in this section, accompanies each installment payment or if a written protest, as provided in this section, accompanies the first installment payment and indicates that the protest is a continuing protest with respect to the taxes payable for the entire year. No protest accompanying a tax payment shall be deemed to include protest of taxes due in succeeding years. A statement on a check or money order that the tax is being paid under protest is not sufficient to preserve the right to seek a refund in court. Any tax paid without a written protest, as provided in this section, is considered to be voluntarily paid and nonrefundable.
(3) Sufficiency of protest. The written protest is intended to provide the taxing authorities with notice that the taxpayer is disputing the right to collect the tax and also to provide notice to the taxing authorities of the grounds upon which the taxpayer bases the protest. Any written protest which clearly states that the taxpayer disputes liability for the tax or a part thereof, and states all the reasons for the dispute constitutes a sufficient notice and a sufficient written protest for the purposes of this section. When the taxpayer submits a written protest as provided in this section, the taxpayer is thereafter prohibited from raising other or additional grounds as the basis for the dispute.
(4) Notice to taxpayers of protest requirement. A prominent notice of the written protest requirement shall be included as part of, or enclosed with, property tax statements. One sample notice is as follows: To preserve your right to seek a court ordered refund, you must submit a separate written statement to the county treasurer at the time you pay the tax stating: You are paying the tax or a portion of the tax under protest; and all of the reasons why you believe the tax paid is unlawful or excessive. An alternative sample notice is as follows: To preserve your right to seek a court ordered refund, you must comply with requirements of the law (RCW 84.68.020 and WAC 458-18-215). Copies are available from the county treasurer.
(5) Effective date. This rule is effective for 1994 tax statements and taxes due in 1994, and thereafter. This rule is not intended to impose additional administrative costs upon counties to the extent 1994 tax statements may have already been printed, as of the effective date of this rule, without containing the notice required in subsection (4) of this section.
[Statutory Authority: RCW 84.08.070. WSR 93-24-087, § 458-18-215, filed 11/30/93, effective 12/31/93.]



458-18-220
RefundsRate of interest.

The following rates of interest apply to refunds of taxes made pursuant to RCW 84.69.010 through 84.69.090 in accordance with RCW 84.69.100. The following rates also apply to judgments entered in favor of the plaintiff pursuant to RCW 84.68.030. The interest rate is derived from the equivalent coupon issue yield of the average bill rate for twenty-six week treasury bills as determined at the first bill market auction conducted after June 30th of the calendar year preceding the date the taxes were paid. The rate is applied to the amount of the judgment or the amount of the refund, until paid:
Year tax
paid
Auction
Year
Rate
1984
1983
9.29%
 
1985
1984
11.27%
 
1986
1985
7.36%
 
1987
1986
6.11%
 
1988
1987
5.95%
 
1989
1988
7.04%
 
1990
1989
8.05%
 
1991
1990
8.01%
 
1992
1991
5.98%
 
1993
1992
3.42%
 
1994
1993
3.19%
 
1995
1994
4.92%
 
1996
1995
5.71%
 
1997
1996
5.22%
 
1998
1997
5.14%
 
1999
1998
5.06%
 
2000
1999
4.96%
 
2001
2000
5.98%
 
2002
2001
3.50%
 
2003
2002
1.73%
 
2004
2003
0.95%
 
2005
2004
1.73%
 
2006
2005
3.33%
 
2007
2006
5.09%
 
2008
2007
4.81%
 
2009
2008
2.14%
 
2010
2009
0.29%
 
2011
2010
0.21%
 
2012
2011
0.08%
 
2013
2012
0.15%
 
2014
2013
0.085%
 
2015
2014
0.060%
 
2016
2015
0.085%
 
2017
2016
0.340%
 
2018
2017
1.130%
 
2019
2018
2.085%
 
[Statutory Authority: RCW 84.34.065, 84.34.360, 84.34.141 and 84.69.100. WSR 19-02-058, § 458-18-220, filed 12/27/18, effective 1/1/19; WSR 18-01-147, § 458-18-220, filed 12/20/17, effective 1/1/18; WSR 17-01-162, § 458-18-220, filed 12/21/16, effective 1/1/17; WSR 16-01-035, § 458-18-220, filed 12/9/15, effective 1/1/16; WSR 15-01-166, § 458-18-220, filed 12/23/14, effective 1/1/15; WSR 14-01-059, § 458-18-220, filed 12/13/13, effective 1/1/14; WSR 13-02-053, § 458-18-220, filed 12/26/12, effective 1/1/13; WSR 12-01-040, § 458-18-220, filed 12/13/11, effective 1/1/12. Statutory Authority: RCW 84.69.100. WSR 11-02-017, § 458-18-220, filed 12/29/10, effective 1/1/11; WSR 10-07-038, § 458-18-220, filed 3/10/10, effective 4/10/10; WSR 08-24-094, § 458-18-220, filed 12/2/08, effective 1/2/09; WSR 07-24-037, § 458-18-220, filed 11/30/07, effective 12/31/07; WSR 06-21-059, § 458-18-220, filed 10/16/06, effective 11/16/06; WSR 05-22-096, § 458-18-220, filed 11/1/05, effective 12/2/05; WSR 04-24-101, § 458-18-220, filed 12/1/04, effective 1/1/05; WSR 03-24-014, § 458-18-220, filed 11/20/03, effective 12/21/03; WSR 02-23-081, § 458-18-220, filed 11/19/02, effective 12/20/02; WSR 02-03-039, § 458-18-220, filed 1/8/02, effective 2/8/02; WSR 00-24-106, § 458-18-220, filed 12/6/00, effective 12/31/00; WSR 99-24-033, § 458-18-220, filed 11/23/99, effective 12/24/99. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.69.100. WSR 99-01-066, § 458-18-220, filed 12/14/98, effective 1/1/99; WSR 98-01-177, § 458-18-220, filed 12/23/97, effective 1/1/98; WSR 97-02-068, § 458-18-220, filed 12/31/96, effective 1/1/97; WSR 96-01-093, § 458-18-220, filed 12/19/95, effective 1/1/96; WSR 95-06-044, § 458-18-220, filed 2/24/95, effective 3/27/95; WSR 94-05-063, § 458-18-220, filed 2/11/94, effective 3/14/94. Statutory Authority: RCW 84.08.010 and 84.69.100. WSR 93-06-096, § 458-18-220, filed 3/3/93, effective 4/3/93; WSR 92-17-027, § 458-18-220, filed 8/11/92, effective 9/11/92; WSR 91-15-024, § 458-18-220, filed 7/11/91, effective 8/11/91. Statutory Authority: RCW 84.69.100 and 84.08.010(2). WSR 89-10-067 (Order PT 89-6), § 458-18-220, filed 5/3/89; WSR 88-07-003 (Order PT 88-3), § 458-18-220, filed 3/3/88. Statutory Authority: RCW 84.69.100 as amended by 1987 c 319 and 84.08.010(2). WSR 87-19-141 (Order PT 87-7), § 458-18-220, filed 9/23/87.]



458-18-500
Deposit of moneys, assessments or taxes—Purpose.

RCW 35.21.650 and 36.32.120 provide that any taxpayer may deposit with the treasurer or other legal depository any moneys, assessments or taxes that may become due or be levied in the future.
WAC 458-18-500 through 458-18-550 are to establish guidelines to be used in all cases wherein a taxpayer desires to deposit any moneys, assessments or taxes levied or to be levied under Title 84 RCW.
These rules are adopted by the department of revenue pursuant to its general supervisory powers and control over the administration of the assessment and tax laws of the state (RCW 84.08.010(1)) and rule-making authority (RCW 84.08.070).
[Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 81-22-037 (Order PT 81-16), § 458-18-500, filed 10/30/81.]



458-18-510
Definitions.

For the purposes of WAC 458-18-500 through 458-18-550,
(1) "County legislative authority" shall mean the county commissioners, or in the case of a home rule charter county, the governmental authority empowered to so act.
(2) "City treasurer" shall mean the duly appointed or elected treasurer of any city or town.
(3) "Taxpayer" shall mean any individual, corporation, association, partnership, trust, or estate whose property has been or will be assessed for property tax purposes according to Title 84 RCW.
(4) "Agreement" shall mean a written document wherein the taxpayer and county legislative authority, city treasurer, or governing officers of any district have agreed to certain conditions concerning the deposit. The agreement shall be made in accordance with WAC 458-18-520.
(5) "District" shall mean any county, city, town, port district, school district, road district, water district, fire district, or other municipal corporation, now or hereafter existing, having the power or authorized by law to levy or have levied for it, burdens on property for the purposes of obtaining revenue for public purposes, but shall not include the state.
[Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 81-22-037 (Order PT 81-16), § 458-18-510, filed 10/30/81.]



458-18-520
Agreement.

The agreement shall be binding on all parties thereto: Provided, That the agreement may be amended from time to time if such is agreed to by all parties in writing. The agreement shall contain:
(1) The name and address of the taxpayer;
(2) The name of the district or districts which (is) (are) a party to the agreement;
(3) The total amount and the date of the deposit or deposits;
(4) The funds and the amount of the deposit which is to be applied to each fund;
(5) A schedule for repayment or credit against the future assessment or taxes which shall show:
(a) The year or date that each credit will be allowed, and
(b) The amount of the credit. The credit may be in specific amounts or by percentage, whichever the parties deem most beneficial.
[Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 81-22-037 (Order PT 81-16), § 458-18-520, filed 10/30/81.]



458-18-530
Prohibition of deposit.

No taxpayer shall, nor shall any city treasurer or county legislative authority allow, deposit of any moneys, assessments, or taxes as a credit against any future assessments or taxes except as provided for in the agreement made in accordance with WAC 458-18-500 through 458-18-550.
[Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 81-22-037 (Order PT 81-16), § 458-18-530, filed 10/30/81.]



458-18-540
General provisions.

The following shall apply to all deposits and agreements:
(1) There shall be no limit on the number of years in advance of the due date that assessments and taxes may be deposited for;
(2) The district shall establish an accounting system which will enable any party, at any time, to accurately determine the amount of deposits and future credit, to any and all funds, which system shall be subject to approval by the state auditor;
(3) No interest shall be charged between the parties to the agreement on any deposits which have been made or agreed to be made except as provided for in subsection 6 of this section;
(4) Any deposit which is to be applied to any funds of districts other than county funds, shall be agreed to by the governing officers of said district which shall be a party to the agreement;
(5) Any moneys deposited shall not have any effect whatsoever on the levy of any taxes on any property in accordance with the provisions of chapters 84.52 and 84.55 RCW;
(6) The agreement may provide for penalties when the taxpayer has agreed to make deposits which subsequently are not made or not timely made; and
(7) Any taxes paid in the year they are due shall not be considered deposits.
[Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 81-22-037 (Order PT 81-16), § 458-18-540, filed 10/30/81.]



458-18-550
Expenditure of funds.

The funds to which the deposits are applied may be expended in any manner or for any purpose for which the funds could be applied as if they were received in the manner and at the time that assessments and taxes are normally paid.
Any district which has received or anticipates to receive deposits to be applied to their funds may, in the budget process, show those deposits as revenue or anticipated revenue, and budget for the expenditure of those moneys in the year they are to be expended.
[Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 81-22-037 (Order PT 81-16), § 458-18-550, filed 10/30/81.]