In computing the combined income of the head of a household and his spouse, for purposes of determining eligibility for the real property tax exemption provided for by chapter 168, Laws of 1965, Ex. Sess., the following, except to the extent that they represent a return of capital or investment, are to be included: Social security benefits; railroad retirement benefits; teachers' retirement allowances; state, municipal and county employee retirement benefits; and private company pensions.
The present procedure by which certain county assessors are collecting both fire patrol assessments and fire protection district levies from a given piece of forest land is unlawful, being in violation of RCW 52.04.030 and 52.16.130, and possibly RCW 52.16.120. RCW 52.04.030 and 52.16.130 prohibit fire protection districts from levying against forest lands therein which are already being taxed under RCW 76.04.360, but do not prohibit such a levy against forest lands which may be but are not presently taxed under RCW 76.04.360. There is no constitutional objection to legislation that would permit assessments of certain parcels of forested lands under both the forest patrol statutes and the fire protection district statutes.
In computing the income of an applicant for the retired person's property tax exemption provided for by RCW 84.36.370, all of the applicant's income from a federal civil service or railroad retirement pension is to be counted in determining his eligibility for this exemption except such pension payments as represent a return of capital or investment.
Under the existing legislative implementation of Amendment 47 to the state constitution, a life tenant (i.e., one who holds only a life estate) in residential real property does not have a legally sufficient interest in the property to qualify for an exemption from the first fifty dollars of real property taxes due and payable as to such property.
Where a property owner, who is otherwise qualified for the tax exemption under chapter 168, Laws of 1965, Ex. Sess., has conveyed his residence to a trustee under a revocable trust agreement which entitles the trustor (1) to have the full right to use of the property during his lifetime, and (2) to revoke the trust and retake complete ownership of the property at any time during his lifetime, such property owner can still qualify for the tax exemption.
The real property tax exemption provided for by § 2, chapter 168, Laws of 1965, Ex. Sess., with regard to certain retired persons, is applicable against taxes levied by the city of Waitsburg under authority of its territorial charter.
A person exempted from paying the first $50 of a given year's real property tax under RCW 84.36.128, who nevertheless pays this amount by reason of mistake, inadvertence or lack of knowledge, need not have claimed his exemption between February 15 and April 30 in order to set the stage for a valid refund claim under § 1 (7) of chapter 224, Laws of 1969, Ex. Sess.; instead, we would deem it to be sufficient compliance with the statute for a taxpayer to prove his eligibility for the exemption (as of the time his payment was made) when he files his application for a refund.
An excise tax levied by a city on persons distributing and selling electrical energy measured by the gross revenues from such business, but exempting from the tax revenues derived from the sale of electricity to manufacturers, is not invalidated by reason of such exemption.
Where a person eligible for the real property tax exemption granted for residences owned and occupied by certain senior citizens pursuant to RCW 84.36.370-84.36.380 has timely claimed this exemption and paid his "first half" taxes by April 30 of the year when due as required by RCW 84.56.020 ‑ and then, prior to the due date for the second half payment he sells the property to a noneligible grantee who assumes the obligation to pay the remaining taxes, the grantee will be required to pay one‑half of the original amount levied.
(1) Seed peas in the hands of a seed company on the first day of January are exempt from property taxation under RCW 84.44.060 where the seed peas are grown and harvested during the preceding year by a farmer pursuant to a joint venture or bailment contract with the seed company. (2) Seed peas which are designed and used for seed purposes cannot qualify for the property tax exemption provided by RCW 84.36.140-84.36.162.