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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>RCW 11.04.250?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>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.<o:p></o:p></span></p><p class=MsoNormal><a name="_MailEndCompose"><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></a></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>sullaw@comcast.net<br><b>Sent:</b> Tuesday, May 30, 2017 2:01 PM<br><b>To:</b> Listserv, WSBA<br><b>Subject:</b> [WSBAPT] Property Tax Deferrals During Estate Administration<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>Listmates:<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'><br>Any property tax jocks out there?<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>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. <br><br>Daughter qualifies herself for property tax discount/deferral as a disabled person. <br><br>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. <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:black'>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. <br><br>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?<br><br>Thanks in advance.<br><br><br><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><b><span style='font-family:"Bodoni MT Condensed","serif";color:black'>Best regards</span></b><span style='font-family:"Bodoni MT Condensed","serif";color:black'>, </span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><span style='font-size:14.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:#002060'>John J. Sullivan, </span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><span style='font-size:14.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:#002060'>Attorney</span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-family:"Calibri","sans-serif";color:navy'> </span></i></b><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><span style='font-size:36.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:#002060'>Lyons</span><span style='font-size:36.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:navy'> </span><span style='font-size:36.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:#C00000'>|</span><span style='font-size:36.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:navy'> </span><span style='font-size:36.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:#002060'>Sullivan</span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><span style='font-size:14.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:#002060'>10655 NE 4<sup>th</sup> Street, Suite 704</span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><span style='font-size:14.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:#002060'>Bellevue, WA 98004</span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><span style='font-size:14.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps;color:#002060'>425·451·2400 tel 425-451-7385 fax</span><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt;text-align:justify'><span style='font-family:"Arial","sans-serif";color:black'><a href="http://www.dljslaw.com/"><span style='font-size:14.0pt;font-family:"Bodoni MT Condensed","serif";font-variant:small-caps'>www.dljslaw.com</span></a><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><b><i><span style='color:black'> </span></i></b><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><b><i><u><span style='color:black'>Confidentiality Notice</span></u></i></b><span style='font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><i><span style='color:black'>This email transmission is intended only for the addressee named above. 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