City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

Home
Title 08
Chapter 08.18
Section 08.18.040
 

Title 08 Taxation and Revenue

Chapter 08.18 Senior Citizen Local Property Tax Exemption

Section 08.18.040 Claim for Exemption - Forms - Change of status - Publication and Notice of Qualifications and Manner of Making Claims

  1. A claim for exemption under this Chapter as now or hereafter amended, may be made and filed at any time during the year for exemption from taxes payable the following year and thereafter and solely upon forms as prescribed and furnished by the Spokane County Assessor’s Office, provided the assessor may utilize applications submitted on forms prepared by the Department of Revenue and filed with the assessor for an exemption under RCW 84.36.381. However, an exemption from tax under this Chapter continues for no more than six years unless a renewal application is filed as provided in subsection (3) of this section.

  2. A person granted an exemption under this Chapter must inform the county assessor of any change in status affecting the person's entitlement to the exemption on forms prescribed and furnished by the Spokane County Assessor’s Office.

  3. Each person exempt from taxes under this Chapter, must file with the county assessor a renewal application not later than December 31 of the year the assessor notifies such person of the requirement to file the renewal application. Renewal applications may be on forms prepared by the Department of Revenue and filed with the Spokane County Assessor’s Office.

  4. At least once every six years, the county assessor must notify those persons receiving an exemption from taxes under this Chapter of the requirement to file a renewal application. The county assessor may also require a renewal application following an amendment of the income requirements set forth in RCW 84.36.381. Notices under this Chapter may be combined with notices required under RCW 84.36.381.

  5. If the assessor finds that the applicant does not meet the qualifications as set forth in this Chapter, the claim or exemption must be denied but such denial is subject to appeal under the provisions of this Chapter. If the applicant had received exemption in prior years based on erroneous information, the taxes must be collected subject to penalties as provided in RCW 84.40.130 for a period of not to exceed five years.

  6. The City shall publicize the qualifications and manner of making claims under this Chapter, through communications media, including such paid advertisements or notices as it deems appropriate. Notice of the qualifications, method of making applications, the penalties for not reporting a change in status, and availability of further information should be included on or with property tax statements and revaluation notices for all residential property including mobile homes, except rental properties.

Date Passed: Monday, February 9, 2015

Effective Date: Monday, February 9, 2015

ORD C35231 Section 1