2021 Passed Property Tax Legislation

During the 2021 legislative session, SHB 1438 approved additional deductions for common health care-related expenses. Newly deductible costs include, but are not limited to, the costs of Medicare supplemental insurance, durable medical equipment, mobility enhancing equipment, prosthetic devices, and naturopathic medicines. Further information may be found on the Assessor’s homepage.

Allowed Deductions

Out of pocket expenses for:

• Legally prescribed drug costs.
• Home health care expenses.
• Nursing home, boarding home, assisted living or adult family home expenses.
• Medicare Parts A, B, C, and D insurance premiums.

Starting for the 2022 tax year and beyond, the following out of pocket expenses will be allowed as well:

• Medicare supplemental/Medigap insurance premiums.
• Long-term care insurance premiums.
• Cost-sharing amounts - i.e. amounts applied toward your health plan's "out-of-pocket maximum". (RCW 48.43.005(18)).
• Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a naturopath licensed under Washington law.
• Durable medical equipment costs. Common examples may be Medical Beds, Bedpans, Glucose meters, etc. See WAC 458-20-18801 Table 1 for more examples.
• Mobility enhancing equipment costs. Common examples may be Canes, Walkers, Wheelchairs, etc. See WAC 458-20-18801 Table 3 for more examples.
• Prosthetic devices costs. Common examples may include Eyeglasses, Hearing Aids, Dentures, etc. See WAC 458-20-18801 Table 5 for more examples.
• Medically prescribed oxygen
• Nebulizers
• Ostomy supplies
• Kidney dialysis devises
• Disposable devices used to deliver drugs for human use

SHB 1438 – Expanding eligibility property tax relief programs by allowing deductions for common health care-related expenses

• This bill adds a number of new medical costs that may be deducted when calculating "combined disposable income" for purposes of determining eligibility in the following property tax relief programs:
• Senior citizen and people with disabilities property tax exemption program.
• Senior citizen and people with disabilities property tax deferral program.
• Widows and widowers of veteran’s property tax grant program.
• Limited income property tax deferral program.
• Newly deductible costs include, but are not limited to, the costs of Medicare supplemental insurance, durable medical equipment, mobility enhancing equipment, prosthetic devices, and naturopathic medicine

For further information, please click on the link below:

https://propertytax.dor.wa.gov/Aspx/FormsPublications.aspx/

2022/2023 Personal Property Returns (equipment listings) were mailed on January 26, 2022, and are due by Monday, May 2, 2022. Listings filed after the due date will incur a monthly penalty of 5 percent of the tax due, not to exceed 25 percent.

The Returns are for the 2022 assessment (equipment and ownership as of January 1, 2022) for taxes payable in 2023.

Personal Property Returns can be submitted by the following options:

• eFile - https://property.co.mason.wa.us/PersonalPropertyEfile
• Email - personalproperty@masoncountywa.gov (excel format preferred)
• Mail - PO Box J, Shelton, WA 98584
• Drop Box (alley between Bldg. #1 & Bldg. #9)

If you have any questions, please contact (360) 427-9670 ext. 494, or personalproperty@masoncountywa.gov.

Appraisers are physically inspecting Area 6 of Mason County. This area includes Harstine Island, Pickering and Grapeview Loops, Emerald, Spencer and Phillips Lakes, Timberlake’s, Agate and Shorecrest, and a portion of Highway 3 to the Deer Creek area. A physical inspection, required by RCW 84.41.041 , routinely includes an outside observation of the property in order to verify any changes, which could include the addition of new improvements and reviewing for signs of depreciation outside of the normal age of the property.

• The assessor’s office also relies upon the property owner for information. Taxpayers are encouraged to help by providing up-to-date and accurate property information whenever possible.
• Current physical inspections are a part of the 2023 assessment process, which will be for property taxes payable in 2024

Under the Department of Revenue guidelines, we work under a strict timeline schedule as to when we need to have our physical inspections completed, therefore we do not have time to make individual appointments, nor does the taxpayer need to be home during inspections as these are exterior inspections only. The appraiser will try to make contact upon arrival by knocking on the door of an improved parcel. In addition, we also encourage taxpayers that do have contact with our appraisers to discuss any ongoing issues with their homes or property in general, as the last time we physically inspected this area was six years ago. Also note that all appraisers will be wearing orange vests with their Mason County badge, and will be driving white Ford Escapes with the Mason County Assessor official logo on the side.

The County Assessor, or any employee designated by the assessor, does have the right to access your property in order to make an inspection for valuation purposes, pursuant to RCW 84.40.025.