Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.37 Property Tax Deferral Program

  • 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. ...
  • 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 ...
  • 84.37.030 Deferral program qualifications
    A claimant may defer payment of fifty percent of special assessments or real property taxes, or both, in any year in which all of the ...
  • 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 shall file with the county ...
  • 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. ...
  • 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. ...
  • 84.37.070 State lien on property
    Whenever a person's special assessment or real property tax obligation, or both, is deferred under the provisions of this chapter, the amount deferred and required ...
  • 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) ...
  • 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 ...
  • 84.37.900 Severability -- 2007 sp.s. c 2
    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 ...
  • 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 § 12.] ...
  • 84.37.902 Review by the joint legislative audit and review committee. (1) During calendar year 2011, the joint legislative audit and review committee shall review the property tax deferral program under chapter 84.37 RCW. The department ...
  • 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 ...

Last modified: April 7, 2009