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Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.36 Exemptions

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  • 84.36.005 Property subject to taxation
    All property now existing, or that is hereafter created or brought into this state, shall be subject to assessment and taxation for state, county, and ...
  • 84.36.010 Public, certain public-private and tribal property exempt
    (1) All property belonging exclusively to the United States, the state, or any county or municipal corporation; all property belonging exclusively to any federally recognized ...
  • 84.36.015 Property valued at less than five hundred dollars -- Exceptions
    (1) Each parcel of real property, and each personal property account, that has an assessed value of less than five hundred dollars is exempt from ...
  • 84.36.020 Cemeteries, churches, parsonages, convents, and grounds
    The following real and personal property shall be exempt from taxation: All lands, buildings, and personal property required for necessary administration and maintenance, used, or ...
  • 84.36.030 Property used for character building, benevolent, protective or rehabilitative social services -- Camp facilities -- Veteran or relief organization owned property -- Property of nonprofit organizations that issue debt for student loans or that are guarantee agencies
    The following real and personal property shall be exempt from taxation: (1)(a) Property owned by nonprofit organizations or associations, organized and conducted for nonsectarian purposes, ...
  • 84.36.031 Clarification of exemption in RCW 84.36.030
    Property leased, loaned, sold with the option to repurchase, or otherwise made available to organizations described in RCW 84.36.030 above shall not be exempt from ...
  • 84.36.032 Administrative offices of nonprofit religious organizations
    The real and personal property of the administrative offices of nonprofit recognized religious organizations shall be exempt to the extent that the property is used ...
  • 84.36.035 Property used by qualifying blood, tissue, or blood and tissue banks
    (1) The following property shall be exempt from taxation: All property, whether real or personal, belonging to or leased by any nonprofit corporation or association ...
  • 84.36.037 Nonprofit organization property connected with operation of public assembly hall or meeting place
    (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 ...
  • 84.36.040 Nonprofit day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities
    (1) The real and personal property used by nonprofit (a) day care centers as defined pursuant to *RCW 74.15.020; (b) free public libraries; (c) orphanages ...
  • 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 ...
  • 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 ...
  • 84.36.043 Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence
    (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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 shall be exempt from taxation: (a) All art, scientific, or historical collections of associations maintaining and exhibiting such collections for the ...
  • 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 ...
  • 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 ...
  • 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 88.02.030(9) shall be ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 § 26.]Notes:      Severability ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 84.36.260 Property, interests, etc., used for conservation of ecological systems, natural resources, or open space -- Conservation or scientific research organizations
    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 ...
  • 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 ...
  • 84.36.264 Application for exemption under RCW 84.36.260, conservation of ecological systems
    Owners of property desiring tax exempt status pursuant to the provisions of RCW 84.36.260 shall make an application for the exemption with the department. If ...
  • 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 ...
  • 84.36.301 Legislative finding and declaration for RCW 84.36.300
    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 ...
  • 84.36.310 Requirements for exemption under RCW 84.36.300
    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 ...
  • 84.36.320 Inspection of books and records for exemption under RCW 84.36.300
    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 ...
  • 84.36.350 Property owned or used for sheltered workshops for handicapped
    (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 ...
  • 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 ...
  • 84.36.381 Residences -- Property tax exemptions -- Qualifications
    A person shall be exempt from any legal obligation to pay all or a portion of the amount of excess and regular real property taxes ...
  • 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 ...
  • 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, shall be made and filed at any time during the year for ...
  • 84.36.387 Residences -- Claimants -- Penalty for falsification -- Reduction by remainderman
    (1) All claims for exemption shall be made and signed by the person entitled to the exemption, by his or her attorney-in-fact or in the ...
  • 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 ...
  • 84.36.400 Improvements to single family dwellings
    Any physical improvement to single family dwellings upon real property shall be exempt from taxation for the three assessment years subsequent to the completion of ...
  • 84.36.451 Right to occupy or use certain public property, including leasehold interests
    (1) The following property shall be exempt from taxation: Any and all rights to occupy or use any real or personal property owned in fee ...
  • 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 ...
  • 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 ...
  • 84.36.480 Nonprofit fair associations
    The following property shall be exempt from taxation: The real and personal property of a nonprofit fair association that sponsors or conducts a fair or ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 84.36.560 Nonprofit organizations that provide rental housing or used space to very low-income households
    (1) The real and personal property owned or used by a nonprofit entity in providing rental housing for very low-income households or used to provide ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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) ...
  • 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 § 27.]Notes:      Findings -- ...
  • 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 if it ...
  • 84.36.635 Property used for the manufacture of alcohol fuel or biodiesel fuel
    (1) For the purposes of this section: (a) "Alcohol fuel" means any alcohol made from a product other than petroleum or natural gas, which is ...
  • 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, ...
  • 84.36.645 Semiconductor materials
    (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 ...
  • 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 ...
  • 84.36.655 Property related to the manufacture of superefficient airplanes
    (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 ...
  • 84.36.660 Installation of automatic sprinkler system under RCW 18.27.500 through 18.27.520
    (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 ...
  • 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 ...
  • 84.36.800 Definitions
    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 ...
  • 84.36.805 Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations
    (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) ...
  • 84.36.810 Cessation of use under which exemption granted -- Collection of taxes
    (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, ...
  • 84.36.812 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 ...
  • 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 ...
  • 84.36.815 Tax exempt status -- Initial application -- Renewal
    (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 ...
  • 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 shall notify the owners of record of property exempted from property taxation at ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 and 84.36.030, are exempt from property taxes, and ...
  • 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 shall be determined that such exemption was approved ...
  • 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 ...
  • 84.36.855 Property changing from exempt to taxable status -- Procedure
    Property which changes from exempt to taxable status shall be subject to the provisions of RCW 84.36.810 and 84.40.350 through 84.40.390, and the assessor shall ...
  • 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 ...
  • 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 ...
  • 84.36.900 Severability -- 1973 2nd ex.s. c 40
    If any provision of this 1973 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or ...
  • 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 ...

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Last modified: April 8, 2009