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William

William C. Severson

Counsel to the Firm

Bill’s practice focuses on Washington state and local property taxes, and governmental fees and charges. With almost 50 years of experience, he helps clients navigate these complex tax and valuation issues and represents them when an administrative appeal or litigation becomes necessary.

His experience includes complex tax valuation disputes, class actions challenging state and local taxes and fees, valuation and equalization of public utility property, excise tax litigation, federal commerce clause limitations on state tax authority, taxation of leasehold estates and other partial interests in publicly-owned property, challenges to illegal and unconstitutional governmental exactions, the illegal exercise of special levy tax authority, governmental financial management practices and procedures, inter-governmental tax immunity, and challenges to local tax officials when they act outside the scope of their legal authority.

Bill began his practice in Washington state as a deputy prosecuting attorney for King County, where he advised and represented county officials on tax and finance matters.

Experience

909 A Destiny v. Pierce County, (Pierce County Superior Court)*
Negotiated settlement for assessment of major office building to reflect property’s exceptional vacancy level.
North Forty Lodging, LLC, dba Alderbrook Resort & Spa v. Mason County Assessor, (Wash. Bd. of Tax Appeals)*
Favorable decision on resort valuation appeal.
Arden Realty v. Snohomish County Assessor (Wash. Bd. of Tax Appeals); King County Assessor v. East Campus 3 (Wash. Bd. of Tax Appeals); Eastgate Bellevue Holdings v. King County (Wash. Bd. of Tax Appeals & King County Superior Court)*
Obtained reduced tax assessments for office buildings to reflect the value impact of exceptionally high level of vacancy.
Willows Health Holdings LLC v. King County (Wash. Bd. of Tax Appeals)*
Successful settlement in appeal of tax assessment for senior living facility.
Block at Ballard II, LLC v. King County (King County Superior Court)*
Negotiated settlement to reduce assessment to reflect impact of hazardous waste remediation requirements for property.
Cascade Bank v. Snohomish County (King County Superior Court)*
Negotiated settlement with substantial assessment reductions for large residential real estate development.
Crystal Chalets & Silver Skis Condominiums v. Pierce County (King County Superior Court)*
Achieved substantial assessment reductions for condominiums located on tax exempt land.
Women’s University Club v. King County Assessor (Wash. Bd. of Tax Appeals)*
Negotiated settlement that substantially reduced clubhouse value to reflect historic property designation.
Stimson Lane v. Benton County Assessor (Wash. Bd. of Tax Appeals)*
Successful tax appeal that removed the taxpayer's wine barrels from the tax rolls and obtained three years of refunds.
Pet Partners v. State of Washington, Dept. of Revenue (Wash. Bd. of Tax Appeals)*
Successfully challenged tax exemption denial for nonprofit client’s administrative offices.
AllianceOne Receivables Mgmt, Inc. v. Daniels Consulting Co. (Pierce County Superior Court)*
Associated to develop successful challenge to “program cost recovery charge” imposed on private vendor by Washington Dept. of General Administration.
Carrillo, et al. v. City of Ocean Shores (Washington Court of Appeals Div. II)*
Successful class action challenge to water and sewer availability charges. Obtained substantial refunds for property owners.
The Boeing Company v. Gelman (Wash. Court of Appeals, Div. II)*
Successful challenge to Bd. of Tax Appeal's unlawful decision-making process.
Covell v. City of Seattle (Washington Supreme Court)*
Represented Seattle property owners in class action challenge to constitutionality of Seattle's "Street Utility Charge" on residential housing. Court ruled charge unconstitutional and ordered refunds.
Harbour Village Apartments v. City of Mukilteo (Washington Supreme Court)*
Successful class action challenge to constitutionality of Mukilteo's apartment tax. Court ruled the tax unconstitutional and ordered refunds.
United States Tobacco v. Department of Revenue (Washington Supreme Court)*
Challenge to Department of Revenue's measure of tobacco excise tax on smokeless tobacco products.
Inter Island Telephone Co. v. San Juan County (Washington Supreme Court)*
Successfully obtained equalization relief for local public utility, the first such ratio equalization relief granted in Washington in several decades. Valuation reductions ranged from 22% to 34%.
Samis Land Co. v. City of Soap Lake (2001) (Washington Supreme Court)*
Represented amicus curiae property owners in supporting successful challenge to illegal municipal water and sewer fees.
Leonard v. City of Spokane (1995) (Washington Supreme Court)*
Successfully represented amici curiae PEMCO Insurance Co., Washington Education Association and Seattle Federation of Community Councils in challenge to Tax Increment Financing law ("TIF"). Court agreed that TIF was an unconstitutional diversion of state school funds.
Belas v. Kiga. (Washington Supreme Court)*
Represented the Washington Association of County Officials challenging the "value averaging" feature of Referendum 47. The Washington Supreme Court ruled that "value averaging" violated the tax uniformity clause of the state constitution.
King County v. King County Water Districts (Washington Supreme Court)*
Represented Rental Housing Association of Washington as amicus curiae in brief submitted to Washington Supreme Court.
City of Snoqualmie v. Dow Constantine (Washington Supreme Court)*
Prime author of amicus brief on behalf of Muckleshoot Indian Tribe.

* Denotes experience at a previous firm

Professional Experience

William C. Severson PLLC, Owner (2006-2023)

Garvey Schubert Barer, Owner and Of Counsel (1995-2006)

Stoel Rives, Of Counsel (1990-1995)

King County, Deputy Prosecuting Attorney (1976-1983)

Community Involvement

Department of Revenue, Business Advisory Council

National Association of Property Tax Attorneys

Washington State Bar Association

Tax Section

State & Local Tax Subcommittee
Institute for Professionals in Taxation, Associate Member

International Association of Assessing Officers, Associate Member

Rental Housing Association of Puget Sound, Former Board member

University of Washington Economics Department Visiting Committee, Member

Thought Leadership

Publication
Distinguishing Between Taxes and Fees in Covell v. City of Seattle: Don’t Tax You, Don’t Tax Me, Just Raise the Money with a Fee
Multistate Tax Reporter
Event / CLE
Real Estate Excise Tax
Washington Bar Association
Event / CLE
Business Enterprise Value – What? Where? When?
Northwest Property Tax Conference
Event / CLE
Recent Developments in Washington Property Tax Law
Washington Society of Certified Public Accountants
Event / CLE
Litigating Business Valuation Issues and the Appraiser/Lawyer Relationship
American Society of Appraisers
March 6, 2023News
Severson Joins Tax Team
Firm Announcement
March 6, 2023Publication
The Deadline for Seeking COVID-19 Property Tax Relief Is Fast Approaching
Tax Legal Update
2022Publication
Tax or Fee? A Proposed Framework for Deciding When Constitutional Tax Limitations Apply
57 Gonzaga Law Review 41
2019Event / CLE
Legalization of Marijuana Use – Property Tax Impacts
Institute for Professionals in Taxation
2017Event / CLE
Legalization of Marijuana Use – Property Tax Impacts
Canadian Property Tax Association
2001-2004Publication
Tax Talk
GlobeSt

Practices & Industries

Education

University of Washington School of Law, J.D., 1974
University of Washington, B.A., Economics, cum laude, 1971
- Honors College

Admissions

Washington
U.S. District Court, Western District of Washington
U.S. Court of Appeals, Ninth Circuit
U.S. Supreme Court

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