Washington Trade Group Loses Covid-19 Property Tax Relief Claim
Bloomberg Tax News
A Washington appeals court ruled that hotel owners are not entitled to property tax relief for Covid-19 closures, as the pandemic isn't a natural disaster.Summary
A Washington state appeals court has ruled against a class action claim filed by hotel owners and taxpayers seeking property tax relief for the years their businesses were impacted by state-mandated Covid-19 closures. The court affirmed that the pandemic does not qualify as a “natural disaster” under state law, which is a prerequisite for property tax relief when a property’s value declines by more than 20%. The legal basis for relief stems from a provision enacted after the 1981 Mount St. Helens eruption. This decision aligns with the ongoing legal debate across states regarding similar claims related to the economic impact of the pandemic on commercial businesses.
(Source：Bloomberg Tax News)