84.39.020 - Filing claim for exemption -- Requirements. - Washington Statutes

Filing claim for exemption — Requirements.

(1) Each claimant applying for assistance under RCW 84.39.010 shall file a claim with the department, on forms prescribed by the department, no later than thirty days before the tax is due. The department may waive this requirement for good cause shown. The department shall supply forms to the county assessor to allow persons to apply for the program at the county assessor's office.

     (2) The claim shall designate the property to which the assistance applies and shall include a statement setting forth (a) a list of all members of the claimant's household, (b) facts establishing the eligibility under this section, and (c) any other relevant information required by the rules of the department. Each copy shall be signed by the claimant subject to the penalties as provided in chapter 9A.72 RCW for false swearing. The first claim shall include proof of the claimant's age acceptable to the department.

     (3) The following documentation shall be filed with a claim along with any other documentation required by the department:

     (a) The deceased veteran's DD 214 report of separation, or its equivalent, that must be under honorable conditions;

     (b) A copy of the applicant's certificate of marriage to the deceased;

     (c) A copy of the deceased veteran's death certificate; and

     (d) A letter from the United States veterans' administration certifying that the death of the veteran meets the requirements of RCW 84.39.010(2).

     The department of veterans affairs shall assist an eligible widow or widower in the preparation and submission of an application and the procurement of necessary substantiating documentation.

     (4) The department shall determine if each claimant is eligible each year. Any applicant aggrieved by the department's denial of assistance may petition the state board of tax appeals to review the denial and the board shall consider any appeals to determine (a) if the claimant is entitled to assistance and (b) the amount or portion thereof.

[2005 c 253 § 2.]

Notes: Application -- 2005 c 253: See note following RCW 84.39.010.