1. (1) Introduction. This rule explains the stratification process for real property. The stratification process is the grouping of real property within each county into homogeneous classifications based upon certain criteria in order to obtain representative samples. Stratification is used in determining the number of appraisals to be included in the ratio study and also for ratio calculation. The county's most current certified assessment rolls are used for stratification. Counties must stratify rolls using a land use code stratification system as prescribed by the department. (See RCW 36.21.100.)

2. (2) Stratification - Parcel count and total value - Exclusions. The stratification of the real property assessment rolls must include a parcel count and a total value of the taxable real property parcels in each stratum, excluding the following:

   1. (a) Designated forest lands.(See chapter 84.33 RCW);
   2. (b) Timberland classified under chapter 84.34 RCW. (See RCW 84.34.060);
   3. (c) Current use properties in those counties where a separate study is conducted pursuant to WAC 458-53-095(3);
   4. (d) State assessed properties; and
   5. (e) State-owned game lands as defined in RCW 77.12.203(2).

3. (3) Stratification - By county. For the real property ratio study, the assessment roll must be stratified for individual counties according to land use categories and substratified by value classes as determined by the department. Stratification will be reviewed at least every other year by the department to determine if changes need to be made to improve sampling criteria. After the strata have been determined, the department will notify the counties of the strata limits, and each county must provide the department with the following, taken from the county's assessment rolls:

   1. (a) A representative number of samples, as determined by the department, in each stratum, together with:

      1. (i) The name and address of the taxpayer for each sample;
      2. (ii) The land use code for each sample;
      3. (iii) The previous year's assessed value for each sample;
      4. (iv) The current year's assessed value for each sample; and
      5. (v) The actual number of samples;
   2. (b) The total number of real property parcels in each stratum; and
   3. (c) The total assessed value in each stratum for both the previous year and the current year.
4. (4) Counties to provide information timely. The stratification information described in subsection (3) of this rule must be provided by the counties to the department in a timely manner to enable the department to certify the preliminary ratios in accordance with WAC 458-53-200(1). Failure to provide the information in a timely manner will result in the department using its best estimate of stratum values to calculate the real property ratio.

5. (5) Standard two-digit land use code. The following two-digit land use code will be used as the standard to identify the actual use of the land. Counties may elect to use a more detailed land use code system using additional digits, however, no county land use code system may use fewer than the standard two digits.

   residential
   11	Household, single family units
   12	Household, 2-4 units
   13	Household, multiunits (5 or more)
   14	Residential condominiums
   15	Mobile home parks or courts
   16	Hotels/motels
   17	Institutional lodging
   18	All other residential not elsewhere coded
   19	Vacation and cabin
   manufacturing
   21	Food and kindred products
   22	Textile mill products
   23	Apparel and other finished products made from fabrics, leather, and similar materials
   24	Lumber and wood products (except furniture)
   25	Furniture and fixtures
   26	Paper and allied products
   27	Printing and publishing
   28	Chemicals
   29	Petroleum refining and related industries
   30	Rubber and miscellaneous plastic products
   31	Leather and leather products
   32	Stone, clay and glass products
   33	Primary metal industries
   34	Fabricated metal products
   35	Professional scientific, and controlling instruments; photographic and optical goods; watches and clocks-manufacturing
   36	Not presently assigned
   37	Not presently assigned
   38	Not presently assigned
   39	Miscellaneous manufacturing
   transportation, communication, and utilities
   41	Railroad/transit transportation
   42	Motor vehicle transportation
   43	Aircraft transportation
   44	Marine craft transportation
   45	Highway and street right of way
   46	Automobile parking
   47	Communication
   48	Utilities
   49	Other transportation, communication, and utilities not classified elsewhere
   trade
   50	Condominiums - Other than residential condominiums
   51	Wholesale trade
   52	Retail trade - Building materials, hardware, and farm equipment
   53	Retail trade - General merchandise
   54	Retail trade - Food
   55	Retail trade - Automotive, marine craft, aircraft, and accessories
   56	Retail trade - Apparel and accessories
   57	Retail trade - Furniture, home furnishings and equipment
   58	Retail trade - Eating and drinking
   59	Other retail trade
   services
   61	Finance, insurance, and real estate services
   62	Personal services
   63	Business services
   64	Repair services
   65	Professional services
   66	Contract construction services
   67	Governmental services
   68	Educational services
   69	Miscellaneous services
   cultural, entertainment and recreational
   71	Cultural activities and nature exhibitions
   72	Public assembly
   73	Amusements
   74	Recreational activities
   75	Resorts and group camps
   76	Parks
   77	Not presently assigned
   78	Not presently assigned
   79	Other cultural, entertainment, and recreational
   resource production and extraction
   81	Agriculture (not classified under current use law)
   82	Agriculture related activities
   83	Agriculture classified under current use chapter 84.34 RCW
   84	Fishing activities and related services
   85	Mining activities and related services
   86	Cannabis grow operations
   87	Not presently assigned
   88	Designated forest land under chapter 84.33 RCW
   89	Other resource production
   undeveloped land and water areas
   91	Undeveloped land
   92	Noncommercial forest
   93	Water areas
   94	Open space land classified under chapter 84.34 RCW
   95	Timberland classified under chapter 84.34 RCW
   96	Not presently assigned
   97	Not presently assigned
   98	Not presently assigned
   99	Other undeveloped land

[Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 23-01-006, § 458-53-030, filed 12/7/22, effective 1/7/23. Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.075. WSR 16-11-031, § 458-53-030, filed 5/10/16, effective 6/10/16; WSR 02-14-031, § 458-53-030, filed 6/24/02, effective 7/25/02; WSR 96-05-002, § 458-53-030, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 91-01-008, § 458-53-030, filed 12/6/90, effective 1/6/91. Statutory Authority: RCW 84.48.075 and 84.08.010(2). WSR 89-09-021 (Order PT 89-5), § 458-53-030, filed 4/12/89. Statutory Authority: RCW 84.48.075. WSR 86-21-004 (Order PT 86-6), § 458-53-030, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-030, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-030, filed 10/11/79. Formerly WAC 458-52-030.]