<html><body><div style="font-family: Arial; font-size: 12pt; color: #000000"><DIV aria-label="Compose body">Listmates:<BR></DIV>
<DIV aria-label="Compose body"><BR>Any property tax jocks out there?<BR></DIV>
<DIV aria-label="Compose body">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. </DIV>
<DIV aria-label="Compose body"> </DIV>
<DIV aria-label="Compose body">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>
<P style="MARGIN: 0px" data-mce-style="margin: 0px;"><B><SPAN style="FONT-FAMILY: 'Bodoni MT Condensed',serif; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-family: 'Bodoni MT Condensed',serif; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;">Best regards</SPAN></B><SPAN><SPAN style="FONT-FAMILY: 'Bodoni MT Condensed',serif; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-family: 'Bodoni MT Condensed',serif; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;">, </SPAN></SPAN></P>
<P style="TEXT-ALIGN: justify; MARGIN: 0px" data-mce-style="text-align: justify; margin: 0px;"><SPAN></SPAN><SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Bodoni MT Condensed',serif; FONT-VARIANT: small-caps; COLOR: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-size: 14pt; font-family: 'Bodoni MT Condensed',serif; font-variant: small-caps; color: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;">John J. Sullivan</SPAN></SPAN><SPAN></SPAN><SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Bodoni MT Condensed',serif; FONT-VARIANT: small-caps; COLOR: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-size: 14pt; font-family: 'Bodoni MT Condensed',serif; font-variant: small-caps; color: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;">, </SPAN></SPAN></P>
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<P style="TEXT-ALIGN: justify; MARGIN: 0px" data-mce-style="text-align: justify; margin: 0px;"><SPAN><SPAN style="FONT-SIZE: 36pt; FONT-FAMILY: 'Bodoni MT Condensed',serif; FONT-VARIANT: small-caps; COLOR: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-size: 36pt; font-family: 'Bodoni MT Condensed',serif; font-variant: small-caps; color: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;">Lyons</SPAN></SPAN><SPAN><SPAN style="FONT-SIZE: 36pt; FONT-FAMILY: 'Bodoni MT Condensed',serif; FONT-VARIANT: small-caps; COLOR: navy; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-size: 36pt; font-family: 'Bodoni MT Condensed',serif; font-variant: small-caps; color: navy; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;"> </SPAN></SPAN><SPAN><SPAN style="FONT-SIZE: 36pt; FONT-FAMILY: 'Bodoni MT Condensed',serif; FONT-VARIANT: small-caps; COLOR: #c00000; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-size: 36pt; font-family: 'Bodoni MT Condensed',serif; font-variant: small-caps; color: #c00000; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;">|</SPAN></SPAN><SPAN><SPAN style="FONT-SIZE: 36pt; FONT-FAMILY: 'Bodoni MT Condensed',serif; FONT-VARIANT: small-caps; COLOR: navy; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-size: 36pt; font-family: 'Bodoni MT Condensed',serif; font-variant: small-caps; color: navy; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;"> </SPAN></SPAN><SPAN><SPAN style="FONT-SIZE: 36pt; FONT-FAMILY: 'Bodoni MT Condensed',serif; FONT-VARIANT: small-caps; COLOR: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-size: 36pt; font-family: 'Bodoni MT Condensed',serif; font-variant: small-caps; color: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;">Sullivan</SPAN></SPAN><SPAN><SPAN style="FONT-SIZE: 36pt; FONT-FAMILY: 'Bodoni MT Condensed',serif; FONT-VARIANT: small-caps; COLOR: navy; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-size: 36pt; font-family: 'Bodoni MT Condensed',serif; font-variant: small-caps; color: navy; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;"></SPAN></SPAN></P>
<P style="TEXT-ALIGN: justify; MARGIN: 0px" data-mce-style="text-align: justify; margin: 0px;"><SPAN><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Bodoni MT Condensed',serif; FONT-VARIANT: small-caps; COLOR: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes" data-mce-style="font-size: 14pt; font-family: 'Bodoni MT Condensed',serif; font-variant: small-caps; color: #002060; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-no-proof: yes;">10655 NE 4<SUP>th</SUP> Street, Suite 704</SPAN></SPAN></P>
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