HomeMy WebLinkAbout2018 - Notice of Removal of Current Use Classification and Additional Tax Calculations - Estate of Suzanne Palmer / City of Tukwila - 2018082000710 (Re-recorded by 20180822000383)When recorded return to:
Debra Clark
Dept of Assessments
MS ADM-AS-0725
0 71
NOTICE Rec: $102.00
8/21/2018 2:00 PM
KING COUNTY, WA
Notice of Removal of Current Use Classification
and Additional Tax Calculations
Chapter 84.34 RCW
KING County
Grantor or County: Estate of Suzanne A. Palmer
Grantee or Property Owner: City of Tukwila
Mailing Address: 6200 Southcenter Blvd
Tukwila WA 98188
City State Zip
Legal Description: See attached legal description 6 y
)v 5ec S to)iJ D-'r� y i .F✓ (7�t
Assessor's Parcel/Account Number: 152304-9263
Reference Numbers of Documents Assigned or Released: 198402080656
You are hereby notified that the current use classification for the above described property which
has been classified as:
❑ Open Space Land ❑ Timber Land 0 Farm and Agricultural Land
is being removed for the following reason:
D Owner's request ❑ Change in use/no longer qualifies
O Sale/transfer to government entity ❑ Notice of continuance not signed
❑ Classified in error o Other (specific reason)
Parcel sold to City of Tukwila, removed per RCW 84.34.108(6)(b)(ii). No additional back taxes due.
Is removal subject to additional tax, interest, and penalty? 0 Yes E No
If yes, go to page two and complete the rest of form. If no, complete questions 1-4 below.
1. Date of removal: 3/1. 12-01$'
2. Calculate amount due in #8 (recording fee) and #10 (calculation of tax for remainder of current
year.)
3. Reason for exception (see page 4 for exceptions.' 4b
4. Provide a brief explanation on why removal meets the exception listed in #3.
Cif 1 OF—reAKWlLA no
P -I sold to a tax exempt entity, removed per RCW 84.34.108(6)(6V) Nto me 1 'e MAE
County ssessor or uty Date
(See next page for current use assessment additional tax statement.)
64 0023 (6/13/14)
Legal Description: #152304-9263
W 304.44 FT OF S 277 FT OF GOV LOT 2 IN SE 1/4 OF SECTION 15-23-04 LESS N 81 FT OF
W 106.44 FT LESS S 16 FT OF E 86.44 FT OF W 106.44 FT LESS CO ROAD TGW POR OF
VACATED S 139TH STREET ADJ SAID VACATION IS V 732 DATED MAY 26, 1958 ---
CURRENT USE ASSESSMENT ADDITIONAL TAX STATEMENT
RCW 84.34.108(3) ... The assessor shall revalue the affected land with reference to the full market value on the date
of removal of classification. Both the assessed valuation before and after removal of classification shall be listed and
taxes shall be allocated according to that part of the year to which each assessed valuation applies ...
NOTE: No 20% penalty is due on the current year tax.
Parcel No. 152304-9263 Date of removal: 7/3/2017
1. CALCULATION OF CURRENT YEAR'S TAXES TO DATE OF REMOVAL:
No of days in CurrenLUse 183 _ No of days in year 365 = Proration factor 0.50137
a. Market Value 398,000 x Levy Rate 13.23338 x proration factor 0..50137 =2,640.66
b. Current use value 273,152 x Levy Rate 13.23338 x proration factor 0.50137 -1,812.31
,c. Amount of additional tax for current year : =828.34
2. CALCULATION OF CURRENT YEAR INTEREST (Interest is calculated at the rate of 1% per month from April
30th of the tax year through the month of removal):
Amount of tax 828.34 x Interest Rate 1% x No of months 3
. =24.85
3. CALCULATION OF PRIOR YEARS' TAX AND INTEREST (Interest is calculated at the rate of 1% per month from
April 30th of the tax year through the month of removal):
1) (2) (3) (4
5
No of
Year
s
Tax
Year
Market Value
Current
Use Value
Difference
(1) - (2)
Levy Rate
Additional
Tax Due (3) x
(4)
Interest
@ 1%
/Mo from
4/30
Total Interest
(5) x (6)
Total Tax
and Interest
1
2016
364,000
245,102
118,898
12.79593
1,521.41
15%
228.21
1,749.62
2
2015
326,000
219,959
106,041
13.25584
1,405.66
. 27%
379.53
1,785.19
3
2014
272,000
176,727
95,273
14.27416
1,359.94
39%
530.38
1,890.32
4
2013
359,000
263,403
.95,597
14.18036
1,355.6
51%
691.36
2,046.96
5
2012
404,000
283,172
. 120,828
13.45883
1,626.2
63%
1,024.51
2,650.71
6
2011
450,000
301,069
148,931
12.68075
1,888.56
75%
1,416.42
3,304.97
7
2010
463,000
314,030
148,970
11.17265
1,664.39
87%
1,448.02
. 3,112.41
4. TOTAL PRIOR YEARS' TAX AND INTEREST (Total of entries in Item 3, column 8)
5.. 20% Penalty (if applicable)
6. Total additional tax (prior years' tax, interest, and penalty, Items 4 plus 5)
7. Prorated tax and interest for current year (Items lc and 2)
8. Total additional tax, interest, and penalty (Items 6 plus 7). Payable in full 30 days
after the date the -treasurer's statement is received.
9. CALCULATION OF TAX FOR REMAINDER OF CURRENT YEAR:
Proration Factor:
No. of days remaining after removal: 182 - No of days in year
365 = 0.499
a. Market Value 398,000 x Levy Rate 13.23338 x Proration Factor 0.499
b. Current Use Value 273,152 x Levy Rate 13.23338 x Proration Factor 0.499
c. Amount of Tax Due for remainder of current year (9a - 9b)
GRAND TOTAL TAX, INTEREST, AND PENALTY (Line 8 + 9c):
16,540.18
+3,308.04
=19,848.22
+853.19
=20,701.41
=2,628.18
-1,803.75
=824.43
21, 525.84
Make check payable to: Mail to:
King County Treasury
FORM REV 64 0023-2 (2-93)
Debra Clark
Department of Assessments
500 - 4Th Ave, Room 709
Seattle, WA 98104-2384
Reclassification Option
You may apply to have the land reclassified into one of the other current use classifications under Chapter
84.34 RCW or forest land designation under Chapter 84.33 RCW. If an application for reclassification is
received within 30 days of this notice, no additional tax, interest, or penalty are due until the application is
denied. If an application for reclassification under 84.34 RCW was previously denied, a reapplication covering
the same parcel of land, or a portion thereof, may not be submitted to the granting authority until 365 days
have elapsed from the date the initial application for reclassification was received. WAC 458-30-215(8)
Appeal Rights
The property owner or person responsible for the payment of taxes may appeal the assessor's removal of
classification to the County Board of Equalization. Said Board may be reconvened to consider the appeal.
The petition must be filed with the board on or before July 1 of the year of the determination, or within thirty
days after the date the notice has been mailed, or within a time limit of up to sixty days adopted by the county
legislative authority, whichever is later. A petition form may be obtained by either contacting the assessor or
the county board of equalization in the county in which the land is located. County contact information can be
found at the following website: http://dor.wa.qov/Content/FindTaxesAndRates/PropertyTax/Links.aspx
Additional Tax, Interest and Penalty upon Removal
Upon removal of classification from this property, an additional tax will be imposed equal to the sum of the follo
1. The difference between the property tax that was levied upon the current use value and the tax that would
have been levied upon the true and fair value for the seven tax years preceding removal; plus
2. Interest at the statutory rate charged on delinquent property taxes specified in RCW 84.56.020 from April
30 of the year the tax could have been paid without penalty to the date of removal; plus
3. A penalty of 20% added to the total amount computed in 1 and 2 above, except when the property owner
complies with the withdrawal procedure specified in RCW 84.34.070, or when the removal is not subject to the
additional tax, interest, and penalty, as provided in 4 (below).
4. The additional tax, interest, and penalty specified in 1, 2, and 3 (above) will not be imposed if removal from
classification resulted solely from:
a) Transfer to a government entity in exchange for other land located within the State of Washington;
b) A taking through the exercise of the power of eminent domain, or sale or transfer to an entity having the
power of eminent domain in anticipation of the exercise of such power;
c) A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by virtue of
the act of the landowner changing the use of such property;
d) Official action by an agency of the State of Washington or by the county or city where the land is located
disallowing the present use of such land;
e) Transfer of land to a church when such land would qualify for exemption pursuant to
RCW 84.36.020;
f) Acquisition of property interests by state agencies or agencies or organizations qualified under RCW
84.34.210 and 64.04.130 for the purpose enumerated in those sections (RCW 84.34.108(6)(f));
g) Removal of land classified as farm and agricultural land under RCW 84.34.020(2)(f)(homesite);
h) Removal of land from classification after enactment of a statutory exemption that qualifies the land for
exemption and receipt of notice from the owner to remove the land from classification;
i) The creation, sale, or transfer of forestry riparian easements under RCW 76.13.120;
j) The creation, sale, or transfer of a conservation easement of private forest lands within unconfined channel
migration zones or containing critical habitat for threatened or endangered species under RCW 76.09.040;
k) The sale or transfer of land within two years after the death of the owner of at least a fifty percent interest in
the land if the land has been assessed and valued as designated forest land under chapter 84.33 RCW, or
classified under chapter 84.34 RCW continuously since 1993 and the individual(s) or entity(ies) who received
the land from the deceased owner is selling or transferring the land. The date of death shown on the death
certificate is the date used; or
I) The discovery that the land was classified in error through no fault of the owner.
64 0023 (6/13/14)