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2021 Property Tax Due Date Extension For Real Property Primarily Used for Business Purposes - 2021/04/21 April 21st, 2021 FOR IMMEDIATE RELEASE For more information please contact: Lisa Frazier, Mason County Treasurer – 360-427-9670 Ext. 475 2021 Property Tax Due Date Extension For Real Property Primarily Used for Business Purposes ESHB 1332 The Washington State Legislature just passed ESHB1332 that allows for an extension of payment on 2021 real property taxes for businesses with a documented 25% reduction in revenue attributable to that real property in 2020 from 2019. State of Emergency 10 (b)(i) Due to the state of emergency declared under RCW 32 43.06.010(12) related to the novel coronavirus, the county treasurer must grant an extension of the due date of any unpaid, nondelinquent taxes payable in 2021, if an eligible taxpayer demonstrates to the county treasurer's satisfaction a loss of at least 25 percent of its revenue attributable to that real property for calendar year 2020 compared to calendar year 2019. (ii)(A) Eligible taxpayers must request an extension under this subsection from the county treasurer solely upon forms developed or approved by the department. The county treasurer must deny any extension request that is not filed with the county treasurer by April 30, 2021. (B) An eligible taxpayer requesting an extension under this subsection (10)(b) must certify under penalty of perjury in accordance with chapter 5.50 RCW that the information contained in the extension request is true and correct. (C) County treasurers may grant an extension under this subsection (10)(b) based solely on the information provided in a person's request for extension. County treasurers may, but are not required to, independently verify the information submitted in a request for extension. (iii) A county treasurer granting an extension under this subsection (10)(b) must establish a payment plan for the taxes subject to the extension. The county treasurer may determine the payment schedule and other terms of the payment plan. (A) In setting terms for the payment plan, the county treasurer must consider cash flow and other impacts on all relevant taxing jurisdictions. The county treasurer must prioritize payment plan expenditures to protect scheduled bond payments, and otherwise has discretion as to how payments made under the payment plan are expended. (B) A taxing jurisdiction must report to the county treasurer its current fund balance by April 30, 2021. If granting the extension under this subsection (10)(b) results in any taxing jurisdiction being unable to make scheduled bond payments, then the county treasurer may choose not to grant extensions under this subsection (10)(b). (C) Penalties and interest do not apply to the taxes due under the payment plan so long as the eligible taxpayer fully complies with all the terms of the payment plan. (iv) The county treasurer must process all requests for extension under this subsection (10)(b) by June 30, 2021. (v) The department may, to the extent feasible, considering available resources and data limitations, assist the county treasurer, upon request, in determining whether a person requesting an extension under this subsection (10)(b) is an eligible taxpayer. (vi) The department may, in its sole discretion, at the request of a county treasurer or on its own initiative, audit any person receiving an extension under this subsection (10)(b) to determine if the person was eligible for such extension. The powers of the department under chapter 84.08 RCW apply to these audits. (vii) Any owner of real property receiving an extension under this subsection (10)(b) must pass the entire benefit of the extension to any tenant, and such tenant to any sublessee, if the tenant or sublessee is required by the lease or other contract to pay the property tax expense of the owner. Neither county treasurers nor the department have any responsibility for enforcing this subsection (10)(b)(vii). (viii) The department may adopt rules it deems necessary to administer this subsection (10)(b). (ix) The department is authorized to provide its opinion, if any, to a county treasurer as to whether a person meets the qualifications for an extension under this subsection (10)(b). However, nothing in this subsection (10)(b) requires the department to disclose to a county treasurer details of the revenues of a person requesting or receiving an extension under this subsection (10)(b). (x) For purposes of this subsection (10)(b), the following definitions apply: (A) "Attributable" means generated from the leasing or renting of real property or from a person's business activities conducted in, or directed or managed from, real property. (B) "Eligible taxpayer" means an owner or person responsible for payment of tax on any real property primarily used for business purposes who has experienced a loss of at least 25 percent of its revenue attributable to that real property for calendar year 2020 compared to calendar year 2019. (C) "Revenue" means gross revenue, including gross income of the business as defined in RCW 82.04.080 and gross income as defined in 30 RCW 82.16.010. See the full bill here: http://lawfilesext.leg.wa.gov/biennium/2021- 22/Pdf/Bills/House%20Passed%20Legislature/1332-S.PL.pdf#page=1 Completed application forms should be emailed to emf@co.mason.wa.us.