RCW 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 the property for which the declaration to defer is made between the date of filing the declaration and December 15th of that year, the deferral otherwise allowable under this chapter is not allowed on such tax roll. However, this section does not apply where the claimant dies, leaving a spouse, domestic partner, heir, or devisee surviving, who is also eligible for deferral of special assessment and/or property taxes.
[ 2019 c 453 § 6; 2008 c 6 § 703; 1975 1st ex.s. c 291 § 32.]
NOTES:
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
Structure Revised Code of Washington
Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.
84.38.010 - Legislative finding and purpose.
84.38.030 - Conditions and qualifications for claiming deferral.
84.38.060 - Declaration of deferral by agent, guardian, etc.
84.38.070 - Ceasing to reside permanently on property subject to deferral declaration.
84.38.080 - Right to deferral not reduced by contract or agreement.
84.38.090 - Procedure where residence under mortgage or purchase contract.
84.38.100 - Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest.
84.38.110 - Duties of county assessor.
84.38.120 - Payments to local improvement or taxing districts.
84.38.130 - When deferred assessments or taxes become payable.
84.38.140 - Collection of deferred assessments or taxes.
84.38.150 - Election to continue deferral by surviving spouse or surviving domestic partner.
84.38.160 - Payment of part or all of deferred taxes authorized.
84.38.170 - Collection of personal property taxes not affected.
84.38.180 - Forms—Rules and regulations.