§ 84.36.383. Residences -- Definitions
As used in RCW 84.36.381 through 84.36.389, except where the context clearly indicates a different meaning:
(1) The term "residence" means a single family dwelling unit whether such unit be separate or part of a multiunit dwelling, including the land on which such dwelling stands not to exceed one acre, except that a residence includes any additional property up to a total of five acres that comprises the residential parcel if this larger parcel size is required under land use regulations. The term shall also include a share ownership in a cooperative housing association, corporation, or partnership if the person claiming exemption can establish that his or her share represents the specific unit or portion of such structure in which he or she resides. The term shall also include a single family dwelling situated upon lands the fee of which is vested in the United States or any instrumentality thereof including an Indian tribe or in the state of Washington, and notwithstanding the provisions of RCW 84.04.080 and 84.04.090, such a residence shall be deemed real property.
(2) The term "real property" shall also include a mobile home which has substantially lost its identity as a mobile unit by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe, connections with sewer, water, or other utilities. A mobile home located on land leased by the owner of the mobile home is subject, for tax billing, payment, and collection purposes, only to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
(3) "Department" means the state department of revenue.
(4) "Combined disposable income" means the disposable income of the person claiming the exemption, plus the disposable income of his or her spouse or domestic partner, and the disposable income of each cotenant occupying the residence for the assessment year, less amounts paid by the person claiming the exemption or his or her spouse or domestic partner during the assessment year for:
(a) Drugs supplied by prescription of a medical practitioner authorized by the laws of this state or another jurisdiction to issue prescriptions;
(b) The treatment or care of either person received in the home or in a nursing home, boarding home, or adult family home; and
(c) Health care insurance premiums for medicare under Title XVIII of the social security act.
(5) "Disposable income" means adjusted gross income as defined in the federal internal revenue code, as amended prior to January 1, 1989, or such subsequent date as the director may provide by rule consistent with the purpose of this section, plus all of the following items to the extent they are not included in or have been deducted from adjusted gross income:
(a) Capital gains, other than gain excluded from income under section 121 of the federal internal revenue code to the extent it is reinvested in a new principal residence;
(b) Amounts deducted for loss;
(c) Amounts deducted for depreciation;
(d) Pension and annuity receipts;
(e) Military pay and benefits other than attendant-care and medical-aid payments;
(f) Veterans benefits, other than:
(i) Attendant-care payments;
(ii) Medical-aid payments;
(iii) Disability compensation, as defined in Title 38, part 3, section 3.4 of the code of federal regulations, as of January 1, 2008; and
(iv) Dependency and indemnity compensation, as defined in Title 38, part 3, section 3.5 of the code of federal regulations, as of January 1, 2008;
(g) Federal social security act and railroad retirement benefits;
(h) Dividend receipts; and
(i) Interest received on state and municipal bonds.
(6) "Cotenant" means a person who resides with the person claiming the exemption and who has an ownership interest in the residence.
(7) "Disability" has the same meaning as provided in 42 U.S.C. Sec. 423(d)(1)(A) as amended prior to January 1, 2004, or such subsequent date as the director may provide by rule consistent with the purpose of this section.
[2008 c 182 § 1; 2008 c 6 § 709; 2006 c 62 § 1; 2004 c 270 § 2; 1999 c 358 § 18; 1995 1st sp.s. c 8 § 2; 1994 sp.s. c 8 § 2; 1991 c 213 § 4; 1991 c 219 § 1; 1989 c 379 § 6; 1987 c 155 § 2; 1985 c 395 § 3; 1983 1st ex.s. c 11 § 4; 1980 c 185 § 5; 1979 ex.s. c 214 § 2; 1975 1st ex.s. c 291 § 15; 1974 ex.s. c 182 § 2.]
Notes:
Reviser's note: This section was amended by 2008 c 6 § 709 and by 2008 c 182 § 1, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Application -- 2008 c 182: "This act applies to taxes levied for collection in 2009 and thereafter." [2008 c 182 § 2.]
Part headings not law -- Severability -- 2008 c 6: See RCW 26.60.900 and 26.60.901.
Application -- 2006 c 62: "This act applies to taxes levied for collection in 2007 and thereafter." [2006 c 62 § 4.]
Effective date -- 1999 c 358 § § 1 and 3-21: See note following RCW 82.04.3651.
Effective date of 1994 sp.s. c 8 -- Applicability -- 1995 1st sp.s. c 8: See note following RCW 84.36.381.
Application -- Severability -- Effective date -- 1995 1st sp.s. c 8: See notes following RCW 84.36.381.
Applicability -- 1991 c 219: "This act is effective for taxes levied for collection in 1992 and thereafter." [1991 c 219 § 2.]
Applicability -- 1991 c 213: See note following RCW 84.38.020.
Severability -- Effective date -- 1989 c 379: See notes following RCW 84.36.040.
Intent -- Applicability -- Effective dates -- 1983 1st ex.s. c 11:See notes following RCW 84.36.381.
Applicability -- 1980 c 185: See note following RCW 84.36.379.
Applicability -- 1979 ex.s. c 214: See note following RCW 84.36.381.
Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.
Sections: Previous 84.36.300 84.36.301 84.36.310 84.36.320 84.36.350 84.36.379 84.36.381 84.36.383 84.36.385 84.36.387 84.36.389 84.36.400 84.36.451 84.36.470 84.36.477 Next
Last modified: April 7, 2009