Chapter 3.89
HISTORIC PROPERTY SPECIAL PROPERTY TAX VALUATION
Sections:
3.89.010 Establishment of review board.
3.89.040 Eligibility criteria.
3.89.010 Establishment of review board.
(1) The Marysville city council shall serve as the review board for applications for historic property improvement property tax exemption.
(2) The city planning director shall be the staff liaison for said tax exemption applications. (Ord. 2293 § 1(A), 1999).
3.89.020 Time lines.
(1) All applications for a historic property improvement property tax special valuation shall be filed with the county assessor on forms as provided by Snohomish County.
(2) The county assessor shall forward all applications to the Marysville city council within 10 days of filing.
(3) The Marysville city council before December 31st of the calendar year in which the application is made shall review all applications.
(4) Marysville city council decisions regarding the applications shall be certified in writing and filed with the county assessor within 10 days of issuance. (Ord. 2293 § 1(B), 1999).
3.89.030 Procedure.
(1) The county assessor forwards the application(s) to the planning commission.
(2) The Marysville city council reviews the application(s) consistent with its rules of procedure, and determines if the application(s) are complete and if the properties meet the criteria set forth in WAC 254-20-070(1).
(a) If the Marysville city council finds the properties meet all the criteria, then, on behalf of the city of Marysville, it enters into an historic preservation special valuation agreement (set forth in WAC 254-20-120) with the owner. Upon execution of the agreement between the owner and the city, the Marysville city council may approve the application(s).
(b) If the Marysville city council determines the properties do not meet all the criteria, then it shall deny the application(s).
(3) The Marysville city council certifies its decisions in writing and states the facts upon which the approvals or denials are based and files copies of the certifications with the assessor and mails a copt to the applicant.
(4) For approved applications:
(a) The Marysville city council forwards copies of the agreements, applications, and supporting documentation (as required by WAC 254-20-090(4)) to the county assessor;
(b) The Marysville city council notifies the county assessor and the property owner that the properties have been approved for special valuation; and
(c) The Marysville city council monitors the properties for continued compliance with the agreements throughout the 10-year special valuation period.
(5) The Marysville city council shall determine, in a manner consistent with its rules of procedure, WAC 254-20-090(4) and this chapter, whether or not properties are disqualified from special valuation either because of:
(a) The owner’s failure to comply with the terms of the agreement; or
(b) Because of a loss of historic value resulting from physical changes to the building or site.
(6) For disqualified properties, in the event that the Marysville city council concludes that a property is no longer qualified for special valuation, the city council will notify the owner, county assessor, and state historic preservation review board in writing and state the facts supporting its findings. (Ord. 2293 § 1(C), 1999).
3.89.040 Eligibility criteria.
(1) Historical Property Criteria. The class of historic property eligible to apply for special valuation in Marysville means all properties listed on the National Register of Historic Places or certified as contributing to a National Register 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. A complete application shall consist of the following documentation:
(a) A legal description and street address 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;
(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 to be made available to the Marysville city council upon request; and
(e) For properties located within historic districts, in addition to the standard application documentation, a statement from the Secretary of the Interior or appropriate local official, as specified in local administrative rules or by the local government, indicating the property is a certified historic structure is required.
(3) Property Review Criteria. In its review the Marysville city council 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 of Marysville;
(c) The property has been rehabilitated at a cost which meets the definition set forth 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 (WAC 254-20-100(1)).
(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 Marysville city council as minimum requirements for determining whether or not an 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. (Ord. 2293 § 1(D), 1999).
3.89.050 Agreement.
The historic preservation special valuation agreement in WAC 254-20-120 shall be used by the Marysville city council as the minimum agreement necessary to comply with the requirements of RCW 84.26.050(2). (Ord. 2293 § 1(E), 1999).
3.89.060 Appeals.
Any decision of the Marysville city council acting on eligibility for special valuation may be appealed to superior court under RCW 84.26.130 and 34.05.510 through 34.05.598 in addition to any other remedy at 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. 2293 § 1(F), 1999).