16.60.070 Special Property Tax Valuation.
(1) Eligible Property. In order to be eligible to apply for special valuation in accordance with the provisions of this Chapter, a property must be individually listed on the Pullman Register of Historic Places or must be certified by the Historic Preservation Commission as a contributing property within an historic district on the Pullman Register of Historic Places and said property must have undergone qualifying rehabilitation work within the standards set forth in this Section. The actual cost of rehabilitation work shall be calculated on the basis of expenses incurred for improvements or work elements completed during the 24 month period prior to the date of application. Properties subject to ongoing or phased rehabilitation work shall be eligible for special valuation so long as the property meets the criteria of Paragraph 16.60.070(3)(a).
(2) Application Requirements. The requirements below shall apply to applications for special valuation.
(a) The owner of an historic property desiring special valuation shall apply to the assessor of the county in which the historic property is located upon forms prescribed by the department of revenue and supplied by the county assessor.
(b) In order to be eligible for special valuation, applications must be filed not later than October 1 of the calendar year preceding the assessment year for which special valuation is sought.
(c) Applications for special valuation must be accompanied by fees established for such applications, provided a resolution and/or interlocal agreement(s) has been approved by the City Council for this purpose.
(d) Applications for special valuation shall include the following information and materials:
(i) the applicant’s name and address, and the owner’s name, address, and written consent if the applicant is not the owner;
(ii) proof of ownership of the property;
(iii) a legal description of the property;
(iv) comprehensive exterior and interior photographs of the property before and after rehabilitation;
(v) architectural plans or other legible drawings, drawn to scale, depicting the completed rehabilitation work, including a description of applicable building materials and colors; and
(vi) documentation as to the actual cost of the rehabilitation project and the period of time during which the rehabilitation took place, and a notarized affidavit attesting to the accuracy of this information.
(e) The Historic Preservation Commission is authorized to examine the applicant’s records and may require the applicant to provide information in addition to the material required in Paragraph 16.60.070(2)(d) to assist in its review.
(3) Application Procedures. The procedures below shall be followed with regard to applications for special valuation.
(a) Following receipt of an application for special valuation from the county assessor, the Historic Preservation Commission shall conduct a public meeting to review the application consistent with the provisions of this Section and the commission’s rules. At said public meeting, the commission shall determine if the application is complete and if the property in question meets the following criteria:
(i) the property is historic property;
(ii) the property is included within a class of historic property determined eligible for special valuation by the provisions of this Section;
(iii) the property has been rehabilitated at a cost which meets the definition of “cost” set forth in Section 16.60.030; and
(iv) the property has not been altered in any way that adversely affects those elements that qualify it as historically significant, utilizing for this purpose the Washington State Advisory Council’s Standards for the Rehabilitation and Maintenance of Historic Properties set forth in WAC 254-20-100.
(b) If the Historic Preservation Commission determines that the application for special valuation is complete and the property in question satisfies all of the criteria set forth in Paragraph 16.60.070(3)(a), it shall, on behalf of the city of Pullman, enter into an agreement with the owner that meets the specifications of WAC 254-20-120. Upon execution of said agreement between the commission and the owner, the commission shall approve the application for special valuation.
(c) If the Historic Preservation Commission determines that the property in question does not meet all of the requirements for special valuation, including the criteria set forth in Paragraph 16.60.070(3)(a), it shall deny the application.
(d) The Historic Preservation Commission shall certify its decision in writing and state the facts upon which the approval or denial is based. Within ten days of issuing a decision, the commission shall file a copy of its certified written decision, all application materials, and any pertinent agreement(s) with the county assessor for recording. The commission shall also transmit a copy of the certification to the applicant. If the commission has approved an application for special valuation, the commission shall notify the state review board of such approval.
(e) Complete applications for special valuation filed on or before October 1 shall be approved or denied by the Historic Preservation Commission before December 31 of the calendar year in which the application is made.
(4) Monitoring and Disqualification.
(a) Following the execution of a special valuation agreement between the Historic Preservation Commission and the property owner, no changes in standards of maintenance, public access, alteration, report requirements, or any other provisions of the agreement shall be allowed during the special valuation period without the approval of all parties to the agreement.
(b) The Historic Preservation Commission shall monitor properties for which special valuation has been approved, and, if it suspects any irregularities, it shall conduct a public meeting in accordance with its rules to determine whether or not a property is disqualified from special valuation due to:
(i) the owner’s failure to comply with the terms of the agreement, or
(ii) a loss of historic value resulting from physical changes to the building or site, utilizing for this purpose the Washington State Advisory Council’s Standards for the Rehabilitation and Maintenance of Historic Properties set forth in WAC 254-20-100.
(c) In the event that the Historic Preservation Commission concludes that a property is no longer qualified for special valuation, it shall notify the owner, the county assessor, and the state review board in writing and state the facts supporting its findings.
(5) Appeals.
(a) Any decision of the Historic Preservation Commission acting on an application for classification as historic property eligible for special valuation may be appealed to Superior Court of Whitman County under Chapter 34.05.510 through 34.05.598 RCW in addition to any other remedy of law.
(b) Any decision on the disqualification of historic property eligible for special valuation, or any other dispute, may be appealed to the County Board of Equalization in accordance with 84.40.038 RCW.
(6) Intergovernmental Agreement. The city of Pullman may enter into an agreement with Whitman County to establish specific procedures by which applications for special valuation shall be processed. This agreement may include, but shall not be limited to, provisions regarding fees and administrative responsibilities. (Ord. 10-27 §9, 2010).