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This section implements the local option special valuation tax incentive program as established in Chapter 84.26 RCW.

A. Timelines.

1. Applications must be filed no later than October 1st with the county assessor’s office and shall be forwarded to the commission by the assessor within 10 days of filing.

2. Applications shall be heard at the first meeting of the commission occurring more than 30 days from the date of filing.

3. Applications shall be reviewed by the commission before December 31st of the calendar year in which the application is made.

4. Commission decisions regarding the applications shall be certified in writing and filed with the assessor within 10 days of the decision.

B. Procedure.

1. The applicant files an application for special valuation with the county assessor’s office no later than October 1st preceding the tax assessment year for which they wish to apply. A fee is required as established in Clark County Code Chapter 17.60 and is payable to the Clark County department of community planning.

2. The assessor forwards the application(s) to the commission staff within 10 days of receipt of the completed application(s).

3. The commission reviews the application(s), consistent with its rules and procedures, and determines if the application(s) are complete and if the property(ies) meets the criteria set forth in WAC 254-17-070(1) and listed in subsection (C)(3) of this section.

a. If the commission finds the property(ies) meets all the criteria, then it shall approve the application(s).

b. If the commission determines the property(ies) does not meet all the criteria, then it shall deny the application(s).

4. The commission’s decisions shall be made in writing and shall make findings based on the evidence in the record upon which the approvals or denials are based. Staff shall file copies of the decision with the county assessor.

5. For approved applications, the commission staff:

a. Forwards copies of the agreements, applications and supporting documentation (as required by WAC 254-17-090(4) and identified in subsection C of this section) to the county assessor;

b. Forwards the signed agreement and application documents to the county auditor for recording. The applicant shall be assessed fees for recording as provided for in Clark County Code Chapter 17.60 and other applicable county codes;

c. Notifies the Washington State Advisory Council that the property(ies) have been approved for special valuation; and

d. Monitors the property(ies) for continued compliance with the agreements throughout the 10-year special valuation period. Monitoring may include an annual site visit by staff or commission members.

6. The commission determines in a manner consistent with its rules and procedures whether or not property is disqualified from special valuation either because of:

a. The owner’s failure to comply with the terms of the agreement; or

b. A loss of historic value resulting from physical changes to the building or site.

7. For disqualified property(ies) pursuant to RCW 84.26.080, the commission shall notify the owner, assessor, and Washington State Advisory Council in writing and state the facts supporting its findings.

C. Criteria.

1. Historic Property Criteria. The class of property eligible to apply for special valuation in Clark County shall mean all property(ies) listed on the National Register of Historic Places, CCHR or property(ies) certified as contributing to local and/or National Register Historic Districts which have been substantially rehabilitated at a cost and within a time period which meets the requirements set forth in Chapter 84.26 RCW.

2. Application Criteria. Complete applications shall consist of the following documentation:

a. A legal description of the historic property;

b. A copy of the nomination form to the National Register of Historic Places or CCHR for the subject property(ies);

c. Comprehensive exterior and interior photographs of the historic property before and after rehabilitation. Digital photographs must be clearly labeled to identify case, location, subjects and the direction the photograph was taken:

i. Photos taken prior to construction,

ii. Historic photos or other source materials of replicated features,

iii. If in a historic district, a current streetscape;

d. Architectural plans or other legible drawings depicting the completed rehabilitation work signed by the architect or draftsperson; and

e. Notarized affidavit(s):

i. Attesting to the actual itemized cost of the rehabilitation work completed prior to the date of application, and

ii. Indicating rehabilitation work was completed within the 24-month period of time prior to application for special valuation. Documentation of both must be made available to the commission;

f. Samples of utilized materials may be required by the commission;

g. Other information as required by staff or the commission at a pre-application meeting.

3. Property Review Criteria. In its review the commission shall determine if the property(ies) meets all the following criteria:

a. The property is listed on the Clark County heritage register and/or national registers;

b. The property has been rehabilitated at a cost which meets the definition set forth in RCW 84.26.020 within 24 months prior to the date of application; and

c. The property has not been altered in any way which adversely affects those elements which qualify it as historically significant as determined by applying the Washington State Advisory Council’s Standards for the Rehabilitation and Maintenance of Historic Properties (WAC 254-20-100(1) and listed in subsection (C)(4) of this section).

4. Rehabilitation and Maintenance Criteria. The Washington State Advisory Council’s Standards for the Rehabilitation and Maintenance of Historic Properties in WAC 254-20-100 shall be used by the commission as minimum requirements for determining whether or not the historic property is eligible for special valuation and whether or not the property continues to be eligible for special valuation once it has been so classified.

D. Agreement. The historic preservation special valuation agreement in WAC 254-20-120 shall be used by the commission as the minimum agreement necessary to comply with the requirements of RCW 84.26.050(2).

E. Appeals. Any decision of the commission acting on any application for classification as historic property, eligible for special valuation, may be appealed to superior court under RCW 34.05.510 through 34.05.598 in addition to any other remedy of law. 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. (Ord. M-4296 § 2, 2020; Ord. M-3243 § 2, 1996)