WAC 458-12 project update (2022)

June 10, 2022
DOR provided an update during WSACA's June conference.

The WAC 458-12 Project began in 2019 as a collaborative effort between WSACA and DOR’s Property Tax and Interpretations and Technical Advice (ITA) Divisions. The purpose of the project is to update the rules in chapter 458-12 WAC to reflect current practices and issues. Assessors reviewed the 27 rules and provided feedback during 2019 and 2020. Your feedback was helpful as we considered the first two rules for revision. Our ITA Division handles all rule making activity for the department.

First two project rules addressed by DOR

WAC 458-12-035 Standard forms.

  • This property tax rule discusses the process county assessors and treasurers must use if they want to change a department issued form. 
  • The proposed new title is Department Approved Forms
  • Proposed changes include updated plain language that explains how department issued forms can be modified and when a modified form must be reviewed by DOR.
  • A list of department forms is available on the PTRC, and an updated forms and publications index is sent quarterly to each assessor.

WAC 458-12-030 County appraisers' salary and classification plan (since repealed)

  • The Department will be repealing this outdated rule, while the controlling RCW 36.21.011 remains intact. 
  • According to RCW 36.21.011, the Office of Financial Management is the agency responsible for developing and maintaining these classification plans and salary schedules for counties. Laws of 2011, Ch. 43, sec. 470, which amended the statute to change the primary entity from Department of Personnel to OFM.
  • OFM maintains classifications and salary schedules for state employees, which is available through their website. It appears that OFM does not maintain a classification plan or salary schedule specifically for counties.

Next steps for rules -035 and -030

ITA has begun the formal rulemaking process through the state Office of the Code Reviser.

  • Rule making process is in accordance with the Administrative Procedure Act (Chapter 34.05 RCW) and Rule Making (chapter 1-21 WAC).
  • ITA files the proposed rule with the state Office of the Code Reviser and opens the process for public comment on the draft rule. This will be assessors second opportunity to share comments – the project was their first opportunity.
  • Assessors, treasurers, and the public, may attend a public meeting and public hearing on the draft rule or provide written comments to the rule’s contact person. (Probably will be Leslie Mullin)

Assessors will receive notification of the DOR’s rule making activity for each rule (-035 and -030).

  • Assessors should be receiving email notification of rulemaking activity by the Department through GovDelivery (formerly listserv). 
  • Your staff may also subscribe for notification of all rulemaking activity by the Department.
  • Once you become a subscriber, the Department will notify you by email of rulemaking actions from preproposal to adoption. The Department will also notify you of Interpretive Statements (such as, Excise and Property Tax Advisories) issued or canceled.

Next two rules for future updates

Property Tax and ITA will continue using feedback gathered during the project to prioritize other project rules for updates.

The Department is planning to revise two rules beginning in 2013: