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84.36.035 | Property used by qualifying blood, tissue, or blood and tissue banks. | (1) The following property is exempt from taxation: All property, whether real or personal, belonging to or leased by any nonprofit corporation or association and used exclusively in the business of a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank, or in the administration of the... |
84.36.037 | Nonprofit organization property connected with operation of public assembly hall or meeting place. | *** CHANGE IN 2026 *** (SEE 5252-S.SL ) ***
(1) Real or personal property owned by a nonprofit organization, association, or corporation in connection with the operation of a public assembly hall or meeting place is exempt from taxation. The area exempt under this section includes the building or buildings, the land un... |
84.36.040 | Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities. | (1) The real and personal property used by, and for the purposes of, the following nonprofit organizations is exempt from property taxation: (a) Child day care centers as defined in subsection (4) of this section; (b) Free public libraries; (c) Orphanages and orphan asylums; (d) Homes for the sick or infirm; (e) Hospit... |
84.36.041 | Nonprofit homes for the aging. | (1) All real and personal property used by a nonprofit home for the aging that is reasonably necessary for the purposes of the home is exempt from taxation if the benefit of the exemption inures to the home and: (a) At least fifty percent of the occupied dwelling units in the home are occupied by eligible residents; or... |
84.36.042 | Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities. | (1) All real and personal property owned or leased by a nonprofit organization, corporation, or association to provide housing for eligible persons with developmental disabilities is exempt from property taxation, whether such housing is provided directly by the nonprofit organization, corporation, or association, or i... |
84.36.043 | Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence—Recovery residences. | (1) The real and personal property used by a nonprofit organization in providing emergency or transitional housing for low-income homeless persons as defined in RCW 35.21.685 or 36.32.415 or victims of domestic violence who are homeless for personal safety reasons is exempt from taxation if: (a) The charge, if any, for... |
84.36.045 | Nonprofit organization property available without charge for medical research or training of medical personnel. | All real and personal property owned or used by any nonprofit corporation or association which is available without charge for research by, or for the training of, doctors, nurses, laboratory technicians, hospital administrators and staff or other hospital personnel, and which otherwise is used for medical research, th... |
84.36.046 | Nonprofit cancer clinic or center. | (1) All real or personal property owned or used by a nonprofit organization, corporation, or association in connection with a nonprofit cancer clinic or center shall be exempt from taxation if all of the following conditions are met: (a) The nonprofit cancer clinic or center must be comprised of or have been formed by ... |
84.36.047 | Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies. | The following property shall be exempt from taxation: Real and personal property owned by or leased to any nonprofit corporation or association and, except as provided in RCW 84.36.805 , used exclusively to rebroadcast, amplify, or otherwise facilitate the transmission and/or reception of radio and/or television signal... |
84.36.049 | Nonprofit homeownership development.(Expires January 1, 2038.) | *** CHANGE IN 2026 *** (SEE 2610.SL ) ***
(1) All real property is exempt from state and local property taxes if owned by: (a) A nonprofit entity, or a qualified cooperative association, for the purpose of developing or redeveloping on the real property one or more residences to be sold to low-income households includi... |
84.36.050 | Schools and colleges. | The following property is exempt from taxation: (1) Property owned or used by or for any nonprofit school or college in this state for educational purposes or cultural or art educational programs as defined in RCW 82.04.4328 . Real property so exempt may not exceed four hundred acres including, but not limited to, buil... |
84.36.060 | Art, scientific and historical collections and property used to maintain, etc., such collections—Property of associations engaged in production and performance of musical, dance, artistic, etc., works—Fire engines, implements, and buildings of cities, towns, or fire companies—Humane societies. | (1) The following property is exempt from taxation: (a) All art, scientific, or historical collections of associations maintaining and exhibiting such collections for the benefit of the general public and not for profit, together with all real and personal property of such associations used exclusively for the safekeep... |
84.36.070 | Intangible personal property—Appraisal. | (1) Intangible personal property is exempt from ad valorem taxation. (2) "Intangible personal property" means: (a) All moneys and credits including mortgages, notes, accounts, certificates of deposit, tax certificates, judgments, state, county and municipal bonds and warrants and bonds and warrants of other taxing dist... |
84.36.079 | Rights, title, interest, and materials of certain vessels under construction. | All rights, title or interest in or to any vessel of more than one thousand ton burden, and the materials and parts held by the builder of the vessel at the site of construction for the specific purpose of incorporation therein, shall be exempt from taxation while the vessel is under construction within this state.
[ 1... |
84.36.080 | Certain ships and vessels. | (1) All ships and vessels which are exempt from excise tax under RCW 82.49.020 (2) and excepted from the registration requirements of RCW 88.02.570 (10) shall be and are hereby made exempt from all ad valorem taxes, except taxes levied for any state purpose. (2) All ships and vessels listed in the state or federal regi... |
84.36.090 | Exemption for other ships and vessels. | All ships and vessels, other than those partially exempt under RCW 84.36.080 and those described in RCW 84.36.079 , are exempt from all ad valorem taxes.
[ 1983 c 7 s 24 ; 1961 c 15 s 84.36.090 . Prior: 1959 c 295 s 2 ; 1945 c 82 s 2 ; 1931 c 81 s 2 ; Rem. Supp. 1945 s 11111-3.]
Construction — Severability — Effective ... |
84.36.100 | Size of vessel immaterial. | RCW 84.36.080 and 84.36.090 shall apply to all ships, vessels and boats, irrespective of size, and to the taxes thereon becoming due and payable.
[ 1961 c 15 s 84.36.100 . Prior: 1945 c 82 s 3 ; 1931 c 81 s 3 ; Rem. Supp. 1945 s 11111-4.] |
84.36.105 | Cargo containers used in ocean commerce. | All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from taxation. The term "cargo container" means a receptacle: (1) Of a permanent character and accordingly strong enough to be suitable for repeated use; (2) Specially designed to facilitate the carriage o... |
84.36.110 | Household goods and personal effects—Fifteen thousand dollars actual value to head of family. | The following property shall be exempt from taxation: (1) All household goods and furnishings in actual use by the owner thereof in equipping and outfitting his or her residence or place of abode and not for sale or commercial use, and all personal effects held by any person for his or her exclusive use and benefit and... |
84.36.120 | Household goods and personal effects—Definitions. | For the purposes of RCW 84.36.110 "head of a family" shall be construed to include a surviving spouse or surviving domestic partner who has neither remarried nor entered into a subsequent domestic partnership, any person receiving an old age pension under the laws of this state and any citizen of the United States, ove... |
84.36.130 | Airport property in this state for smaller airports belonging to municipalities of adjoining states. | All property, whether real or personal, belonging exclusively to any municipal corporation in an adjoining state legally empowered by the laws of such adjoining state to acquire and hold property within this state, and which property is used primarily for airport purposes and other facilities for landing, terminals, ho... |
84.36.133 | Aircraft owned and operated by a commuter air carrier. | (1) An aircraft owned and operated by a commuter air carrier in respect to which the tax imposed under RCW 82.48.030 has been paid for a calendar year is exempt from property taxation for that calendar year. (2) For the purposes of this section, "aircraft" and "commuter air carrier" have the same meanings as provided i... |
84.36.135 | Real and personal property of housing finance commission. | The real and personal property of the state housing finance commission established by chapter 43.180 RCW are exempt from taxation.
[ 1983 c 161 s 26 .]
Effective dates — 1983 c 161: See RCW 43.180.904 . |
84.36.210 | Public right-of-way easements. | Whenever the state, or any city, town, county or other municipal corporation has obtained a written easement for a right-of-way over and across any private property and the written instrument has been placed of record in the county auditor's office of the county in which the property is located, the easement rights sha... |
84.36.230 | Interstate bridges—Reciprocity. | Any bridge, including its approaches, over rivers or bodies of water forming interstate boundaries, which bridge has been constructed or acquired and is being operated by any foreign state bordering upon such common interstate boundary, or which has been constructed or acquired and is being operated by any county, city... |
84.36.240 | Soil and water conservation districts, personal property. | All personal property belonging solely to soil and water conservation districts shall be exempt from taxation: PROVIDED, That the exemption contained herein shall not apply to property of any such district which engages in contract work for persons or firms not landowners or cooperators of a district.
[ 1963 c 179 s 1 ... |
84.36.250 | Water distribution property owned by nonprofit corporation or cooperative association. | The following property shall be exempt from taxation: All property, whether real or personal belonging to any nonprofit corporation or cooperative association and used exclusively for the distribution of water to its shareholders or members.
[ 1965 ex.s. c 173 s 31 .]
Effective date — 1965 ex.s. c 173: See note followi... |
84.36.255 | Improvements to benefit fish and wildlife habitat, water quality, and water quantity—Cooperative assistance to landowners—Certification of best management practice—Limitation—Landowner claim and certification. | (1) All improvements to real and personal property that benefit fish and wildlife habitat, water quality, or water quantity are exempt from taxation if the improvements are included under a written conservation plan approved by a conservation district. The conservation districts must cooperate with the federal natural ... |
84.36.260 | Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations. | (1) All real property interests, including fee simple or any lesser interest, development rights, easements, covenants and conservation futures, as that latter term is defined in RCW 84.34.220 as now or hereafter amended, used exclusively for the conservation of ecological systems, natural resources, or open space, inc... |
84.36.262 | Cessation of use giving rise to exemption. | Upon cessation of the use which has given rise to an exemption hereunder, the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the ten years preceding, or the life of such exemption if such be less, together with interest at the same rate and computed in the sa... |
84.36.264 | Application for exemption under RCW84.36.260, conservation of ecological systems. | Owners of property desiring tax exempt status pursuant to the provisions of RCW 84.36.260 must make an application for the exemption with the department. If such property qualifies pursuant to RCW 84.36.260 (1)(b), a copy of the option must also be submitted to the department. Such option must clearly state the purchas... |
84.36.300 | Stocks of merchandise, goods, wares, or material—Aircraft parts, etc.—When eligible for exemption. | There shall be exempt from taxation a portion of each separately assessed stock of merchandise, as that word is defined in this section, owned or held by any taxpayer on the first day of January of any year computed by first multiplying the total amount of that stock of such merchandise, as determined in accordance wit... |
84.36.301 | Legislative finding and declaration for RCW84.36.300. | The legislature hereby finds and declares that to promote the policy of a free and uninhibited flow of commerce as established by federal constitutional and legislative dictate, it is desirable to exempt from property taxation, according to the provisions of RCW 84.36.300 , certain parts and equipment coming into the s... |
84.36.310 | Requirements for exemption under RCW84.36.300. | Any person claiming the exemption provided for in RCW 84.36.300 shall file such claim with his or her listing of personal property as provided by RCW 84.40.040 . The claim shall be in the form prescribed by the department of revenue, and shall require such information as the department deems necessary to substantiate t... |
84.36.320 | Inspection of books and records for exemption under RCW84.36.300. | An owner or agent filing a claim under RCW 84.36.310 shall consent to the inspection of the books and records upon which the claim has been based, such inspection to be similar in manner to that provided by RCW 84.40.340 , or if the owner or agent does not maintain records within this state, the consent shall apply to ... |
84.36.350 | Property owned and used for sheltered workshops for persons with disabilities. | (1) The following property shall be exempt from taxation: (a) Real or personal property owned and used by a nonprofit corporation in connection with the operation of a sheltered workshop for persons with disabilities, and used primarily in connection with the manufacturing and the handling, sale or distribution of good... |
84.36.379 | Residences—Property tax exemption—Findings. | The legislature finds that the property tax exemption authorized by Article VII, section 10 of the state Constitution should be made available on the basis of a retired person's ability to pay property taxes and that the best measure of a retired person's ability to pay taxes is that person's disposable income as defin... |
84.36.381 | Residences—Property tax exemptions—Qualifications. | A person is exempt from any legal obligation to pay all or a portion of the amount of excess and regular real property taxes due and payable in the year following the year in which a claim is filed, and thereafter, in accordance with the following: (1)(a) The property taxes must have been imposed upon a residence which... |
84.36.383 | Residences—Definitions. | As used in RCW 84.36.381 through 84.36.389 , unless the context clearly requires otherwise: (1) "Accessory dwelling unit" means a separate, autonomous residential dwelling unit that provides complete independent living facilities for one or more persons and includes permanent provisions for living, sleeping, eating, co... |
84.36.385 | Residences—Claim for exemption—Forms—Change of status—Publication and notice of qualifications and manner of making claims. | (1) A claim for exemption under RCW 84.36.381 as now or hereafter amended, may be made and filed at any time during the year for exemption from taxes payable the following year and thereafter and solely upon forms as prescribed and furnished by the department of revenue. However, an exemption from tax under RCW 84.36.3... |
84.36.387 | Residences—Claimants—Penalty for falsification—Reduction by remainderman. | (1) Except as provided in subsection (3) of this section, all claims for exemption shall be made and signed under oath by the person entitled to the exemption, by his or her attorney-in-fact or in the event the residence of such person is under mortgage or purchase contract requiring accumulation of reserves out of whi... |
84.36.389 | Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty. | (1) The director of the department of revenue shall adopt such rules and regulations and prescribe such forms as may be necessary and appropriate for implementation and administration of this chapter subject to chapter 34.05 RCW, the administrative procedure act. (2) The department may conduct such audits of the admini... |
84.36.400 | Improvements to single-family dwellings—Accessory dwelling units rented to low-income households in certain counties.(Effective until January 1, 2034.) | (1) Any physical improvement to single-family dwellings upon real property, including constructing an accessory dwelling unit, whether attached to or within the single-family dwelling or as a detached unit on the same real property, shall be exempt from taxation for the three assessment years subsequent to the completi... |
84.36.451 | Right to occupy or use certain public property, including leasehold interests. | (1) The following property is exempt from taxation: Any and all rights to occupy or use any real or personal property owned in fee or held in trust by: (a) The United States, the state of Washington, or any political subdivision or municipal corporation of the state of Washington, or a federally recognized Indian tribe... |
84.36.470 | Agricultural products—Exemption. | The following property shall be exempt from taxation: Any agricultural product as defined in RCW 82.04.213 and grown or produced for sale by any person upon the person's own lands or upon lands in which the person has a present right of possession. Taxpayers shall not be required to report, or assessors to list, the in... |
84.36.477 | Business inventories. | (1) Business inventories are exempt from property taxation. (2) As used in this section: (a)(i) "Business inventories" means all livestock, inventories of finished goods and work in process, and personal property not under lease or rental, acquired, or produced solely for the purpose of sale or lease or for the purpose... |
84.36.480 | Nonprofit fair associations. | (1) Except as provided otherwise in subsections (2) and (3) of this section, the real and personal property of a nonprofit fair association that sponsors or conducts a fair or fairs that is eligible to receive support from the fair fund, as created in RCW 15.76.115 and allocated by the director of the department of agr... |
84.36.487 | Air pollution control equipment in thermal electric generation facilities—Records—Payments on cessation of operation. | (1) Air pollution control equipment constructed or installed after May 15, 1997, by businesses engaged in the generation of electric energy at thermal electric generation facilities first placed in operation after December 31, 1969, and before July 1, 1975, shall be exempt from property taxation. The owners shall maint... |
84.36.500 | Conservation futures on agricultural land. | All conservation futures on agricultural lands acquired pursuant to RCW 64.04.130 or 84.34.200 through 84.34.240 , that are held by any nonprofit corporation or association, the primary purpose of which is conserving agricultural lands and preventing the conversion of such lands to nonagricultural uses, shall be exempt... |
84.36.510 | Mobile homes in dealer's inventory. | Any mobile home which is a part of a dealer's inventory and held solely for sale in the ordinary course of the dealer's business and is not used for any other purpose shall be exempt from property taxation: PROVIDED, That this exemption shall not apply to property taxes already levied or delinquent on such mobile home ... |
84.36.550 | Nonprofit organizations—Property used for solicitation or collection of gifts, donations, or grants. | The real and personal property owned by nonprofit organizations and used for solicitation or collection of gifts, donations, or grants is exempt from taxation if the organization meets all of the following conditions: (1) The organization is organized and conducted for nonsectarian purposes. (2) The organization is aff... |
84.36.560 | Nonprofit organizations that provide rental housing or used space to qualifying households. | (1) The real and personal property owned or used by a nonprofit entity in providing rental housing for qualifying households or used to provide space for the placement of a mobile home for a qualifying household within a mobile home park is exempt from taxation if: (a) The benefit of the exemption inures to the nonprof... |
84.36.570 | Nonprofit organizations—Property used for agricultural research and education programs. | (1) All real and personal property owned by a nonprofit organization, corporation, or association to provide a demonstration farm with research and extension facilities, a public agricultural museum, and an educational tour site, which is used by a state university for agricultural research and education programs, is e... |
84.36.590 | Property used in connection with privatization contract at Hanford reservation. | (1)(a) Beginning with taxes levied for collection in calendar year 2006, all personal property located on land owned by the United States, or an instrumentality of the United States, at the Hanford reservation that is used exclusively in the performance of a privatization contract to pretreat, treat, vitrify, and immob... |
84.36.595 | Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses. | (1) For the purposes of this section, the following definitions apply: (a) "Motor vehicle" means all motor vehicles, trailers, and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or other... |
84.36.597 | Heavy equipment rental property. | (1) All heavy equipment rental property owned by a heavy equipment rental property dealer is exempt from taxation. (2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a)(i) "Heavy equipment rental property" means any equipment that is rented by a heavy eq... |
84.36.600 | Computer software. | (1) All custom computer software, except embedded software, is exempt from property taxation. (2) Retained rights in computer software are exempt from property taxation. (3) Modifications to canned software are exempt from property taxation, but the underlying canned software remains subject to taxation as provided in ... |
84.36.605 | Sales/leasebacks by regional transit authorities. | All real and personal property subject to a sale/leaseback agreement under RCW 81.112.300 is exempt from taxation.
[ 2000 2nd sp.s. c 4 s 27 .]
Findings — Construction — 2000 2nd sp.s. c 4 ss 18-30: See notes following RCW 81.112.300 . |
84.36.630 | Farming machinery and equipment. | (1) All machinery and equipment owned by a farmer that is personal property is exempt from property taxes levied for any state purpose, including the additional state property tax imposed under RCW 84.52.065 (2), if it is used exclusively in growing and producing agricultural products during the calendar year for which... |
84.36.635 | Property used for the operation of an anaerobic digester. | (1) For the purposes of this section, "anaerobic digester" has the same meaning as provided in RCW 82.08.900 . (2) All buildings, machinery, equipment, and other personal property which are used primarily for the operation of an anaerobic digester, the land upon which this property is located, and land that is reasonab... |
84.36.640 | Property used for the manufacture of wood biomass fuel. | (1) For the purposes of this section, "wood biomass fuel" means a pyrolytic liquid fuel or synthesis gas-derived liquid fuel, used in internal combustion engines, and produced from wood, forest, or field residue, or dedicated energy crops that do not include wood pieces that have been treated with chemical preservative... |
84.36.645 | Semiconductor materials.(Contingent effective date; contingent expiration date.) | (1) Machinery and equipment exempt under RCW 82.08.02565 or 82.12.02565 used in manufacturing semiconductor materials at a building exempt from sales and use tax and in compliance with the employment requirement under RCW 82.08.965 and 82.12.965 are exempt from property taxation. "Semiconductor materials" has the same ... |
84.36.650 | Property used by certain nonprofits to solicit or collect money for artists. | The real and personal property owned or used by a nonprofit organization is exempt from taxation if the property is used for solicitation or collection of gifts, donations, or grants for the support of individual artists and the organization meets all of the following conditions: (1) The organization is organized and c... |
84.36.655 | Property related to the manufacture of superefficient airplanes.(Expires July 1, 2040.) | (1) Effective January 1, 2005, all buildings, machinery, equipment, and other personal property of a lessee of a port district eligible under RCW 82.08.980 and 82.12.980 , used exclusively in manufacturing superefficient airplanes, are exempt from property taxation. A person taking the credit under RCW 82.04.4463 is no... |
84.36.660 | Installation of automatic sprinkler system under RCW19.27.500through19.27.520. | (1) Prior to installation of an automatic sprinkler system under RCW 19.27.500 through 19.27.520 , an owner or lessee of property who meets the requirements of this section may apply to the assessor of the county in which the property is located for a special property tax exemption. This application shall be made upon ... |
84.36.665 | Military housing. | (1) Military housing is exempt from taxation if the housing meets the following requirements: (a) The military housing must be situated on land owned in fee by the United States; (b) The military housing must be used for the housing of military personnel and their families; and (c) The military housing must be a develo... |
84.36.670 | Senior citizen organizations—Property used for operation of a multipurpose senior citizen center. | (1) One or more contiguous real property parcels and personal property owned by a senior citizen organization are exempt from taxation, if the property is used for the actual operation of a multipurpose senior citizen center. (2) The exemption in this section is not nullified by the use of the exempt property as provid... |
84.36.675 | Housing for low-income households provided by limited equity cooperatives.(Expires January 1, 2033.) | (1) The real property owned by a limited equity cooperative that provides owned housing for low-income households is exempt from property taxation if: (a) The benefit of the exemption inures to the limited equity cooperative and its members; (b) At least 85 percent of the occupied dwelling units in the limited equity c... |
84.36.680 | Generation or storage of renewable energy. | (1) Provided the taxpayer fulfills the requirements of this section, all qualified personal property owned by a taxpayer is exempt from property taxes levied for any state purpose. (2)(a) Unless a taxpayer is assessed under chapter 84.12 RCW, a claim for an exemption under this section from taxes payable the following ... |
84.36.800 | Definitions.(Effective until January 1, 2033.) | As used in this chapter: (1) "Church purposes" means the use of real and personal property owned by a nonprofit religious organization for religious worship or related administrative, educational, eleemosynary, and social activities. This definition is to be broadly construed; (2) "Convent" means a house or set of buil... |
84.36.805 | Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.(Effective until January 1, 2033.) | *** CHANGE IN 2026 *** (SEE 2610.SL ) ***
*** CHANGE IN 2026 *** (SEE 2431.SL ) ***
(1) In order to qualify for an exemption under this chapter, the nonprofit organizations, associations, or corporations must satisfy the conditions in this section. (2) The property must be used exclusively for the actual operation of t... |
84.36.810 | Cessation of use under which exemption granted—Collection of taxes.(Effective until January 1, 2033.) | (1)(a) Upon cessation of a use under which an exemption has been granted pursuant to RCW 84.36.030 , 84.36.037 , 84.36.040 , 84.36.041 , 84.36.042 , 84.36.043 , 84.36.046 , 84.36.050 , 84.36.060 , 84.36.550 , 84.36.560 , 84.36.570 , 84.36.675 , and 84.36.650 , except as provided in (b) of this subsection, the county tr... |
84.36.812 | Additional tax payable at time of sale—Appeal of assessed values. | All additional taxes imposed under RCW 84.36.262 or 84.36.810 shall become due and payable by the seller or transferor at the time of sale. The county auditor shall not accept an instrument of conveyance unless the additional tax has been paid or the department of revenue has determined that the property is not subject... |
84.36.813 | Change in use—Duty to notify county assessor—Examination—Recommendation. | An exempt property owner shall notify the department of revenue of any change of use prior to each assessment year. Any other person believing that a change in the use of exempt property has occurred shall report same to the county assessor, who shall examine the property and if the use is not in compliance with chapte... |
84.36.815 | Tax exempt status—Initial application—Renewal.(Effective until January 1, 2033.) | *** CHANGE IN 2026 *** (SEE 2610.SL ) ***
(1) In order to qualify for exempt status for any real or personal property under this chapter except personal property under RCW 84.36.600 , all foreign national governments; cemeteries; nongovernmental nonprofit corporations, organizations, and associations; hospitals owned a... |
84.36.820 | Renewal notice for exempt property—Failure to file before due date, effect. | On or before January 1st of each year, the department of revenue must notify the owners of record of property exempted from property taxation at their last known address about the obligation to file an annual renewal declaration for continued exemption. When a continued exemption is not approved, the department must no... |
84.36.825 | Late filing penalty. | A late filing penalty of ten dollars per month for each month an application or annual renewal declaration is past due shall be required and shall be deposited in the general fund.
[ 2007 c 111 s 303 ; 1998 c 311 s 28 ; 1994 c 123 s 2 ; 1977 ex.s. c 209 s 2 ; 1975-'76 2nd ex.s. c 127 s 2; 1975 1st ex.s. c 291 s 19 ; 19... |
84.36.830 | Review of applications for exemption—Procedure—Approval or denial—Notice. | (1) The department of revenue shall review each application for exemption and approve or deny the application before August 1st of the assessment year for which the application is made. However, exemption applications received after March 31st shall be reviewed and determination made thereon within thirty days of the d... |
84.36.833 | Application for exemption or renewal may include all contiguous exempt property. | Each application for property tax exemption, or renewal thereof, may include all the real and personal property eligible for exempt status under any of the sections of chapter 84.36 RCW which are contiguous and part of a homogenous unit. Properties separated by public streets and roads shall be considered to be contigu... |
84.36.835 | List of exempt properties to be prepared and furnished each county assessor. | On or before August 31st, the department of revenue shall prepare a list by county of those properties exempted by the department under this chapter and shall forward a list to each county assessor of the property exempt in that county.
[ 1998 c 311 s 29 ; 1973 2nd ex.s. c 40 s 13 .] |
84.36.840 | Statements—Reports—Information—Filing—Requirements. | (1) In order to determine whether organizations, associations, corporations, or institutions, except those exempted under RCW 84.36.020 , 84.36.049 , and 84.36.030 , are exempt from property taxes, and before the exemption is allowed for any year, the superintendent or manager or other proper officer of the organizatio... |
84.36.845 | Revocation of exemption approved or renewed due to inaccurate information. | If subsequent to the time that the exemption of any property is initially approved or renewed, it is determined that such exemption was approved or renewed as the result of inaccurate information provided by the authorized agent of the applicant, the exemption must be revoked and taxes must be levied against such prope... |
84.36.850 | Review—Appeals. | Any applicant aggrieved by the department of revenue's denial of an exemption application may petition the state board of tax appeals to review an application for either real or personal property tax exemption and the board shall consider any appeals to determine (1) if the property is entitled to an exemption, and (2)... |
84.36.855 | Property changing from exempt to taxable status—Procedure. | Except as otherwise provided by law, property that changes from exempt to taxable status is subject to the provisions of RCW 84.36.810 and 84.40.350 through 84.40.390 , and the assessor must also place the property on the assessment roll for taxes due and payable in the following year.
[ 2016 c 217 s 8 ; 1973 2nd ex.s.... |
84.36.860 | Public notice of provisions of act. | Each county assessor and the director of the department of revenue shall each issue public notice of the provisions of chapter 40, Laws of 1973 2nd ex. sess. in such a manner as will give constructive notice to all taxpayers of that county or of the state, as the case may be, prior to the first year in which an applica... |
84.36.865 | Rules and regulations. | The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter as shall be necessary or desirable to permit its effective administration.
[ 1975 1st ex.s. c 291 s 20 ; 1973 2nd ex.s. c 40 s 19 .]
Effective dates — Severabil... |
84.36.905 | Effective date—Construction—1973 2nd ex.s. c 40. | This 1973 amendatory act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, shall take effect immediately and shall be effective for assessment in 1973 for taxes due and payable in 1974.
[ 1973 2nd ex.s. c 40 s 23... |
84.37.010 | Findings—Intent. | (1) The legislature finds that there are an increasing number of economic and financial pressures causing hardships to many homeowners in the state of Washington. The legislature finds that the current housing crisis is a key barometer of the insecure economic situation facing working Washington families. The legislatu... |
84.37.020 | Definitions. | The definitions in RCW 84.38.020 apply to this chapter. For purposes of this chapter, references to "this chapter" in any of the definitions in RCW 84.38.020 shall be interpreted to refer to chapter 84.37 RCW, unless the context clearly requires otherwise.
[ 2007 sp.s. c 2 s 3 .] |
84.37.030 | Deferral program qualifications. | A claimant may defer payment of fifty percent of special assessments or real property taxes, or both, listed on the annual tax statement in any year in which all of the following conditions are met: (1) The special assessments or property taxes must be imposed upon a residence that was occupied by the claimant as a pri... |
84.37.040 | Deferral program administration. | (1) Each claimant electing to defer payment of special assessments or real property tax obligations, or both, under this chapter must file with the county assessor, on forms prescribed by the department and supplied by the assessor, a written declaration thereof. The declaration to defer special assessments and/or real... |
84.37.050 | Renewals—Requirement to reside on property. | (1) The provisions of RCW 84.38.050 (1)(b) apply to declarations to defer special assessments or property taxes, or both, for all years following the first year. (2) The provisions of RCW 84.38.070 apply to claimants ceasing to reside permanently on the property for which the declaration to defer is made between the da... |
84.37.060 | Right to defer not reduced by contract or agreement. | A person's right to defer special assessments or property tax obligations, or both, under this chapter may not be reduced by contract or agreement.
[ 2007 sp.s. c 2 s 6 .] |
84.37.070 | State lien on property. | Whenever a person's special assessment or real property tax obligation, or both, is deferred under this chapter, the amount deferred and required to be paid pursuant to RCW 84.38.120 becomes a lien in favor of the state upon his or her property and has priority as provided in chapters 35.49 , 35.50, 36.35, and 84.60 RC... |
84.37.080 | Conditions under which deferment ends. | Special assessments or real property tax obligations, or both, deferred under this chapter shall become payable together with interest as provided in RCW 84.37.070 : (1) Upon the sale of property which has a deferred special assessment lien or real property tax lien, or both, upon it; (2) Upon the death of the claimant... |
84.37.090 | Applicable statutory provisions. | The provisions of RCW 84.38.110 , 84.38.120 , 84.38.140 , 84.38.150 , 84.38.160 , 84.38.170 , and 84.38.180 apply to this chapter to the extent that they do not conflict with the provisions of this chapter. For purposes of this chapter, references to "this chapter" in any of the statutes listed in this section shall be... |
84.37.901 | Application—2007 sp.s. c 2. | This act applies to taxes due and payable after April 30, 2008, and thereafter.
[ 2007 sp.s. c 2 s 12 .] |
84.37.903 | Effective date—2007 sp.s. c 2. | This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [November 29, 2007].
[ 2007 sp.s. c 2 s 14 .] |
84.38.010 | Legislative finding and purpose. | Savings once deemed adequate for retirement living have been rendered inadequate by increased tax rates, increased property values, and the failure of pension systems to adequately reflect such factors. It is therefore deemed necessary that the legislature, in addition to that tax exemption as provided for in RCW 84.36... |
84.38.020 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1)(a) "Claimant" means a person who either elects or is required under RCW 84.64.050 to defer payment of the special assessments and/or real property taxes accrued on the claimant's residence by filing a declar... |
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