17.90.070 Review and monitoring of properties for special property tax valuation

17.90.070 Review and monitoring of properties for special property tax valuation.

1. The owner of a historic property desiring special valuation shall apply to the Whatcom County assessor on forms prescribed by the Department of Revenue and supplied by the assessor.

2. The assessor shall forward applications to the commission within 10 calendar days of receipt.

3. All applications received by the assessor by October 1st shall be reviewed by the commission before December 31st of the same calendar year for a special valuation beginning the following year.

4. A commission decision regarding an application shall be certified in writing and filed with the assessor within 10 calendar days of issuance.

1. The assessor forwards the application to the commission.

2. The commission reviews the application at a public meeting and determines if the application is complete and if the property meets the criteria set forth in WAC 254-20-070(1) and listed in subsection (C) of this section.

a. If the commission finds the property meets all the criteria, then, on behalf of the city, it enters into a historic preservation special valuation agreement as set forth in WAC 254-20-120 and subsection (D) of this section with the owner. Upon execution of the agreement between the owner and the commission, the commission approves the application.

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

3. The commission certifies its decisions in writing and states the facts upon which the approval or denial is based and files a copy of the certification with the assessor.

4. For approved applications, the commission:

a. Forwards copies of the agreement, application, and supporting documentation to the assessor;

b. Notifies the State Review Board that the property has been approved for special valuation; and

c. Monitors the property for continued compliance with the agreement throughout the 10-year special valuation period.

5. The commission may determine at a public meeting whether or not a register property is disqualified from special valuation. The property owner shall be given notice of this meeting. The commission may disqualify a property from special valuation 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.

6. In the event that the commission concludes that a property is no longer qualified for special valuation, the commission shall notify the owner, assessor, and State Review Board in writing and state the facts supporting its findings.

1. Historic Property Criteria. The class of historic property eligible to apply for special valuation in the city means all properties listed in the National Register of Historic Places, certified as contributing to a National Register Historic District, listed on the city of Bellingham’s register of historic places, or certified as contributing to a local historic district, 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. Comprehensive exterior and interior photographs of the historic property before and after rehabilitation;

c. Architectural plans or other legible drawings depicting the completed rehabilitation work; and

d. A notarized affidavit attesting to the actual cost of the rehabilitation work completed prior to the date of application and the period of time during which the work was performed and documentation of both.

3. Property Review Criteria. In its review the commission shall determine if the properties meet all the following criteria:

a. The property is historic property;

b. The property is included within a class of historic property determined eligible for special valuation by the city under subsection (C)(1) of this section;

c. The property has been rehabilitated at a cost which meets the definition set forth in this chapter and in RCW 84.26.020(2) within 24 months prior to the date of application; and

d. 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 in accordance with WAC 254-20-100.

4. Rehabilitation and Maintenance Criteria. The Washington State Advisory Council’s Standards for the Rehabilitation and Maintenance of Historic Properties in WAC 265-20-100 shall be used by the commission as minimum requirements for determining whether or not a 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. The commission’s decision regarding any application for special valuation or disqualification of a historic property from continued eligibility for special valuation may be appealed to superior court under RCW 34.05.570. [Ord. 2015-12-053 § 3; Ord. 2005-12-094].