Washington § 84.25.110 - Certificate of tax exemption — Requirements.

(1) Upon completion of the new construction of an industrial/manufacturing facility for which an application for an exemption under this chapter has been approved and issued a certificate of occupancy, the owner must file with the city the following:

(a)(i) A description of the work that has been completed and a statement that the new construction on the owner's property qualify the property for a partial exemption under this chapter;

(ii) If the project is a clean energy transformation business facility requiring certification by a federal regulatory commission, in addition to the requirements in (a)(i) of this subsection, the description and statement must include:

(A) Verification that all requirements of RCW 84.25.080 and commitments made by the applicant for prioritization in the application approval process have been met; and

(B) A copy of the executed community workforce agreement or project labor agreement used for the construction of the project;

(b)(i) For projects not conducted by a clean energy transformation business facility requiring certification by a federal regulatory commission, a statement of the new family living wage jobs to be offered as a result of the new construction of industrial/manufacturing facilities;

(ii) If the project is a clean energy transformation business facility requiring certification by a federal regulatory commission, a statement of the postconstruction new prevailing or family living wage jobs to be offered as a result of the new construction of industrial/manufacturing facilities; and

(c) A statement that the work has been completed within three years of the issuance of the conditional certificate of tax exemption.

(2)(a) Within 30 days after receipt of the statements required under subsection (1) of this section, the city must determine whether the work completed and the jobs to be offered are consistent with the application and the contract approved by the city and whether the application is qualified for a tax exemption under this chapter.

(b) In addition to the requirements in (a) of this subsection, if the project is a clean energy transformation business facility requiring certification by a federal regulatory commission, the city must:

(i) Determine whether the labor standard requirements are consistent with the application and the contract approved by the city; and

(ii) Consult with the department of labor and industries to confirm the portion of the following information available to the department that:

(A) All entities procured from or contracted with during the construction of the facility have a history of complying with federal and state wage and hour laws and regulations;

(B) Workers were paid at least a rate consistent with the state prevailing rate of wage during the construction of the project; and

(C) State-registered apprentices were employed on the construction project.

(3) If the criteria of this chapter have been satisfied and the owner's property is qualified for a tax exemption under this chapter, the city must file the certificate of tax exemption with the county assessor within 30 days of the expiration of the 30-day period provided under subsection (2) of this section.

(4) The city must notify the applicant that a certificate of tax exemption is denied if the city determines that:

(a) The work was not completed within three years of the application date;

(b) The work was not constructed consistent with the application or other applicable requirements;

(c) The jobs to be offered or the labor standard requirements if the project is a clean energy transformation business facility requiring certification by a federal regulatory commission are not consistent with the application and criteria of this chapter; or

(d) The owner's property is otherwise not qualified for an exemption under this chapter.

(5) If the city finds that the work was not completed within the required time period due to circumstances beyond the control of the owner and that the owner has been acting and could reasonably be expected to act in good faith and with due diligence, the governing authority or the city official authorized by the governing authority may extend the deadline for completion of the work for a period not to exceed 24 consecutive months. If the project is a clean energy transformation business facility requiring certification by a federal regulatory commission, up to two additional 24 consecutive month extensions may be granted.

(6) The city's governing authority may enact an ordinance to provide a process for an owner to appeal a decision by the city that the owner is not entitled to a certificate of tax exemption to the city. The owner may appeal a decision by the city to deny a certificate of tax exemption in superior court under RCW 34.05.510 through 34.05.598, if the appeal is filed within 30 days of notification by the city to the owner of the exemption denial.

Intent—Automatic expiration date and tax preference performance statement exemption—2026 c 120: See notes following RCW 84.25.030.