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Any real or personal property
that has been placed upon the assessment roll as of January 1 of the
assessment year in which the property was destroyed, in whole or in part,
or is in an area that has been declared a disaster area by the governor or
the county legislative authority and has been reduced in value by more
than 20 percent, may be eligible. An Application must be filed
within three years of the date of destruction or reduction in
value.
Taxes levied for collection in
the year the assessed value has been reduced shall be abated in whole or
in part. The amount of
abatement shall be determined by calculating the taxes on the amount
deducted from the assessed value for the number of days that remained in
the calendar year after the date of destruction or reduction in value of
the property. If taxes abated
have already been paid, the amount paid shall be refunded. Abatement of taxes in the
year of destruction does not apply to property damaged or destroyed
voluntarily. Call 509/524-2560 For
Information.
HOME
IMPROVEMENT RCW 84.36.400 Exempts from
taxation any physical improvement to a detached single family dwelling for
the three assessment years subsequent to the completion of the
improvement, up to 30% of the value of the original structure. This can provide substantial tax
savings for homeowners who remodel or expand their homes. For example, the owner of a house in Normal maintenance work does
not qualify for this exemption.
Notice to claim the exemption must be filed prior
to construction of the improvement. Call 509/524-2560 For
Information
HISTORIC
PROPERTY The actual cost of substantial
improvements to eligible historic property (which cost is 25% or greater
of the assessed value of the historic structure prior to rehabilitation)
may be excluded from the assessed value of such property for a period of
ten years (RCW 84.26.030).
Applications for this exemption are furnished by the Assessor and
approved by the Historical Preservation Board of the jurisdiction within
which the property is located. Call 509/524-2560 For
Information
EXEMPT
PROPERTY RCW's 84.36.030 through
84.36.350 allow tax exemptions for property used in character building,
benevolent, protective or rehabilitative social services, veterans and
relief organizations, art, scientific and historical collections,
etc. Exemption must be
claimed annually and ceases upon cessation of the exemption-qualifying use
of the property. Applications
must be made to the state Department of Revenue. Call
509/524-2560 For Information | |||
| Walla Walla County - 2007 | ||||