[WSBAPT] Property Tax Deferrals During Estate Administration

Tue May 30 14:50:12 PDT 2017

RCW 11.04.250?

I assume daughter (sole beneficiary) was eligible for disability discount/deferral at the time of mother’s death and entitled to property tax benefit retroactive to date of death.

From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of sullaw at comcast.net
Sent: Tuesday, May 30, 2017 2:01 PM
To: Listserv, WSBA
Subject: [WSBAPT] Property Tax Deferrals During Estate Administration

Listmates:

Any property tax jocks out there?

Here's my hypothetical (l am still developing the facts): Mom was elderly and disabled. While alive she enjoyed the senior discount on her property taxes in Pierce County. Mom dies in 2014. Probate estate is opened in 2015. Property is conveyed to her sole beneficiary daughter by the PR in late 2016. 

Daughter qualifies herself for property tax discount/deferral as a disabled person. 

County clearly concedes that Mom enjoyed whatever discount/deferral she had while alive up until her DOD. County concedes daughter is entitled for 2017 to whatever discount/deferral she personally qualifies for. 

County appears to be challenging the coninuation of Mom's discount/deferral immediately following her DOD and during the period of probate administration until the deed distributing the property to the daughter was executed in late 2016. 

What happens to property tax benefits during that interim period between the death of one qualified individual and the distribution of the property out of the estate to another? Is the estate required to pay full fare?

Thanks in advance.

Best regards, 

John J. Sullivan, 

Attorney

Lyons | Sullivan

10655 NE 4th Street, Suite 704

Bellevue, WA 98004

425·451·2400 tel 425-451-7385 fax

 <http://www.dljslaw.com/> www.dljslaw.com

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