Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.14 New And Rehabilitated Multiple-Unit Dwellings In Urban Centers

  • 84.14.005 Findings
    The legislature finds: (1) That in many of Washington's urban centers there is insufficient availability of desirable and convenient residential units, including affordable housing units, ...
  • 84.14.007 Purpose
    It is the purpose of this chapter to encourage increased residential opportunities, including affordable housing opportunities, in cities that are required to plan or choose ...
  • 84.14.010 Definitions
    Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Campus facilities master plan" means the area that is ...
  • 84.14.020 Exemption -- Duration -- Valuation
    (1)(a) The value of new housing construction, conversion, and rehabilitation improvements qualifying under this chapter is exempt from ad valorem property taxation, as follows: (i) ...
  • 84.14.030 Application -- Requirements
    An owner of property making application under this chapter must meet the following requirements: (1) The new or rehabilitated multiple-unit housing must be located in ...
  • 84.14.040 Designation of residential targeted area -- Criteria -- Local designation -- Hearing -- Standards, guidelines
    (1) The following criteria must be met before an area may be designated as a residential targeted area: (a) The area must be within an ...
  • 84.14.050 Application -- Procedures
    An owner of property seeking tax incentives under this chapter must complete the following procedures: (1) In the case of rehabilitation or where demolition or ...
  • 84.14.060 Approval -- Required findings
    (1) The duly authorized administrative official or committee of the city may approve the application if it finds that: (a) A minimum of four new ...
  • 84.14.070 Processing -- Approval -- Denial -- Appeal
    (1) The governing authority or an administrative official or commission authorized by the governing authority shall approve or deny an application filed under this chapter ...
  • 84.14.080 Fees
    The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be ...
  • 84.14.090 Filing requirements upon completion -- Owner, city -- Determination by city -- Notice of intention of city not to file -- Extension of deadline -- Appeal
    (1) Upon completion of rehabilitation or new construction for which an application for a limited tax exemption under this chapter has been approved and after ...
  • 84.14.100 Report -- Filing
    (1) Thirty days after the anniversary of the date of the certificate of tax exemption and each year for the tax exemption period, the owner ...
  • 84.14.110 Cancellation of exemption -- Notice by owner of change in use -- Additional tax -- Penalty -- Interest -- Lien -- Notice of cancellation -- Appeal -- Correction of tax rolls
    (1) If improvements have been exempted under this chapter, the improvements continue to be exempted for the applicable period under RCW 84.14.020, so long as ...
  • 84.14.900 Severability -- 1995 c 375
    If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application ...

Last modified: April 7, 2009