Spokane Municipal Code

Title 17D City-wide Standards

Chapter 17D.100 Historic Preservation

Section 17D.100.310 Review and Monitoring of Properties for Special Property Tax Valuation

1. Timeline 

   1. Applications shall be forwarded to the commission by the assessor within ten (10) calendar days of filing. 

   2. Applications shall be reviewed by the commission before December 31 of the calendar year in which the application is made. 

   3. Commission decisions regarding the applications shall be certified in writing and filed with the assessor within ten (10) calendar days of issuance. 

2. Procedure 

   1. The assessor forwards the application(s) to the commission. 

   2. The commission reviews the application(s), consistent with its rules of procedure, and determines if the application(s) are complete and if the properties meet the criteria set forth in WAC 254-20-070(1) and listed in SMC 17D.100.090. 

      1. If the commission finds the properties meet all the criteria, then, on behalf of the City, it enters into a Historic Preservation Special Valuation Agreement (set forth in WAC 254-20-120) with the owner.  Upon execution of the agreement between the owner and commission, the commission approves the application(s) for special property tax valuation. 

      2. If the commission determines the properties do not meet all the criteria, then it shall deny the application(s) for special property tax valuation. 

   3. The commission certifies its decisions in writing and states the facts upon which the approvals or denials are based and files copies of the certifications with the assessor. 

   4. For approved applications, the commission: 

      1. forwards copies of the agreements, applications, and supporting documentation (as required by WAC 254-20-090 (4) to the assessor. 

      2. Notifies the state review board that the properties have been approved for special valuation; and  

      3. Monitors the properties for continued compliance with the agreements throughout the 10-year special valuation period. 

   5. The commission determines, in a manner consistent with its rules of procedure and based on the report of the HPO, whether properties are disqualified from special valuation.Such disqualification can be based on: 

      1. The owner’s failure to comply with the agreement’s terms; or 

      2. The loss of the property’s historic value due to physical changes to the building or site. 

   6. If the commission concludes that a property is no longer qualified for the special property tax valuation, the commission shall notify the owner, assessor, and state review board in writing that the property is disqualified and state the facts supporting its findings. 

3. Criteria 

   1. The City attained Certified Local Government (CLG) status in 1986.  As a CLG, the City determines the class of property eligible to apply for Special Valuation. Eligible property types in Spokane mean only properties listed on Spokane Register of Historic Places or properties certified as contributing to a Spokane Register Historic District which have been substantially rehabilitated at a cost and within a time period which meets the requirements set forth in Chapter 84.26 RCW. 

   2. To be complete, applications must include the following documentation: 

      1. A legal description of the historic property, 

      2. Comprehensive exterior and interior photographs of the historic property before and after rehabilitation, 

      3. Architectural plans or other legible drawings depicting the completed rehabilitation work, and 

      4. A notarized affidavit attesting to the actual cost of the rehabilitation work completed prior to the date of application and the period of time during which the work was performed and documentation of both to be made available to the commission upon request, and 

      5. For properties located within historic districts, in addition to the standard application documentation, a statement from the appropriate local official, as specified in local administrative rules or by the local government, indicating the property is a certified historic structure is required. 

   3. In its review, the commission shall determine if the properties meet all the following criteria: 

      1. The property is historic property; 

      2. The property is included within a class of historic property determined eligible for Special Valuation by the City;

      3. The property has been rehabilitated at a cost which meets the definition set forth in RCW 84.26.020(2) within twenty-four months prior to the date of application; and

      4. The property has not been altered in any way which adversely affects those elements which qualify it as historically significant as determined by applying the Washington State Advisory Council’s Standards for the Rehabilitation and Maintenance of Historic Properties (WAC 254-20-100(1) and listed in 17D.100.210 of this ordinance). 

   4. The Washington State Advisory Council’s Standards for the Rehabilitation and Maintenance of Historic Properties in WAC 254-20-100 shall be used by the commission as minimum requirements for determining whether or not an historic property is eligible for special valuation and whether or not the property continues to be eligible for special valuation once it has been so classified. 

4. The historic preservation special valuation agreement in WAC 254-20-120 shall be used by the commission as the minimum agreement necessary to comply with the requirements of RCW 84.26.050(2). 

5. Any decision of the commission acting on any application for classification as historic property, eligible for special valuation, may be appealed to the Superior Court under Chapter 34.05.510 -34.05.598 RCW in addition to any other remedy of law.  Any decision on the disqualification of historic property eligible for special valuation, or any other dispute, may be appealed to the County Board of Equalization.

Date Passed: Monday, February 12, 2018

Effective Date: Saturday, March 31, 2018

ORD C35580 Section 2