Revised Code of Washington
Chapter 84.36 - Exemptions.
84.36.595 - Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.

RCW 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 otherwise, of persons or property, including fixed loads and facilities for human habitation; but shall not include (i) vehicles carrying exempt licenses; (ii) dock and warehouse tractors and their cars or trailers, lumber carriers of the type known as spiders, and all other automotive equipment not designed primarily for use upon public streets or highways; (iii) motor vehicles or their trailers used entirely upon private property; (iv) mobile homes as defined in RCW 46.04.302; or (v) motor vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington, provided personnel were also nonresident at the time of their entry into military service.
(b) "Travel trailer" has the meaning given in RCW 46.04.623. However, if a park trailer, as defined in RCW 46.04.622, has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances, it will be considered real property and will be subject to ad valorem property taxation imposed in accordance with this title, including the provisions with respect to omitted property, except that a park trailer located on land not owned by the owner of the park trailer will be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
(c) "Camper" has the meaning given in RCW 46.04.085.
(2) Motor vehicles, vehicles carrying exempt licenses, travel trailers, and campers are exempt from property taxation.

[ 2004 c 156 § 1; 2000 c 136 § 1.]
NOTES:

Effective date—2000 c 136: "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 [March 27, 2000]." [ 2000 c 136 § 2.]


Retroactive application—2000 c 136: "This act applies retroactively to January 1, 2000." [ 2000 c 136 § 3.]

Structure Revised Code of Washington

Revised Code of Washington

Title 84 - Property Taxes

Chapter 84.36 - Exemptions.

84.36.005 - Property subject to taxation.

84.36.010 - Public, certain public-private and tribal property exempt.

84.36.012 - Tribal property exemption—Application.

84.36.015 - Property valued at less than five hundred dollars—Exceptions.

84.36.020 - Cemeteries, churches, parsonages, convents, and grounds.

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...

84.36.031 - Clarification of exemption in RCW 84.36.030.

84.36.032 - Administrative offices of nonprofit religious organizations.

84.36.035 - Property used by qualifying blood, tissue, or blood and tissue banks.

84.36.037 - Nonprofit organization property connected with operation of public assembly hall or meeting place.

84.36.040 - Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.

84.36.041 - Nonprofit homes for the aging.

84.36.042 - Nonprofit organization, corporation, or association property used to provide housing for 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.

84.36.045 - Nonprofit organization property available without charge for medical research or training of medical personnel.

84.36.046 - 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.

84.36.049 - Nonprofit homeownership development.

84.36.050 - Schools and colleges.

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 buildin...

84.36.070 - Intangible personal property—Appraisal.

84.36.079 - Rights, title, interest, and materials of certain vessels under construction.

84.36.080 - Certain ships and vessels.

84.36.090 - Exemption for other ships and vessels.

84.36.100 - Size of vessel immaterial.

84.36.105 - Cargo containers used in ocean commerce.

84.36.110 - Household goods and personal effects—Fifteen thousand dollars actual value to head of family.

84.36.120 - Household goods and personal effects—Definitions.

84.36.130 - Airport property in this state for smaller airports belonging to municipalities of adjoining states.

84.36.133 - Aircraft owned and operated by a commuter air carrier.

84.36.135 - Real and personal property of housing finance commission.

84.36.210 - Public right-of-way easements.

84.36.230 - Interstate bridges—Reciprocity.

84.36.240 - Soil and water conservation districts, personal property.

84.36.250 - Water distribution property owned by nonprofit corporation or cooperative association.

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.

84.36.260 - Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations.

84.36.262 - Cessation of use giving rise to exemption.

84.36.264 - Application for exemption under RCW 84.36.260, conservation of ecological systems.

84.36.300 - Stocks of merchandise, goods, wares, or material—Aircraft parts, etc.—When eligible for exemption.

84.36.301 - Legislative finding and declaration for RCW 84.36.300.

84.36.310 - Requirements for exemption under RCW 84.36.300.

84.36.320 - Inspection of books and records for exemption under RCW 84.36.300.

84.36.350 - Property owned and used for sheltered workshops for persons with disabilities.

84.36.379 - Residences—Property tax exemption—Findings.

84.36.381 - Residences—Property tax exemptions—Qualifications.

84.36.383 - Residences—Definitions.

84.36.385 - Residences—Claim for exemption—Forms—Change of status—Publication and notice of qualifications and manner of making claims.

84.36.387 - Residences—Claimants—Penalty for falsification—Reduction by remainderman.

84.36.389 - Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty.

84.36.400 - Improvements to single-family dwellings.

84.36.451 - Right to occupy or use certain public property, including leasehold interests.

84.36.470 - Agricultural products—Exemption.

84.36.477 - Business inventories.

84.36.480 - Nonprofit fair associations.

84.36.487 - Air pollution control equipment in thermal electric generation facilities—Records—Payments on cessation of operation.

84.36.500 - Conservation futures on agricultural land.

84.36.510 - Mobile homes in dealer's inventory.

84.36.550 - Nonprofit organizations—Property used for solicitation or collection of gifts, donations, or grants.

84.36.560 - Nonprofit organizations that provide rental housing or used space to qualifying households.

84.36.570 - Nonprofit organizations—Property used for agricultural research and education programs.

84.36.590 - Property used in connection with privatization contract at Hanford reservation.

84.36.595 - Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.

84.36.597 - Heavy equipment rental property.

84.36.600 - Computer software.

84.36.605 - Sales/leasebacks by regional transit authorities.

84.36.630 - Farming machinery and equipment.

84.36.635 - Property used for the operation of an anaerobic digester.

84.36.640 - Property used for the manufacture of wood biomass fuel.

84.36.645 - Semiconductor materials.

84.36.650 - Property used by certain nonprofits to solicit or collect money for artists.

84.36.655 - Property related to the manufacture of superefficient airplanes.

84.36.660 - Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.

84.36.665 - Military housing.

84.36.670 - Senior citizen organizations—Property used for operation of a multipurpose senior citizen center.

84.36.675 - Housing for low-income households provided by limited equity cooperatives.

84.36.800 - Definitions.

84.36.805 - Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.

84.36.810 - Cessation of use under which exemption granted—Collection of taxes.

84.36.812 - Additional tax payable at time of sale—Appeal of assessed values.

84.36.813 - Change in use—Duty to notify county assessor—Examination—Recommendation.

84.36.815 - Tax exempt status—Initial application—Renewal.

84.36.820 - Renewal notice for exempt property—Failure to file before due date, effect.

84.36.825 - Late filing penalty.

84.36.830 - Review of applications for exemption—Procedure—Approval or denial—Notice.

84.36.833 - Application for exemption or renewal may include all contiguous exempt property.

84.36.835 - List of exempt properties to be prepared and furnished each county assessor.

84.36.840 - Statements—Reports—Information—Filing—Requirements.

84.36.845 - Revocation of exemption approved or renewed due to inaccurate information.

84.36.850 - Review—Appeals.

84.36.855 - Property changing from exempt to taxable status—Procedure.

84.36.860 - Public notice of provisions of act.

84.36.865 - Rules and regulations.

84.36.905 - Effective date—Construction—1973 2nd ex.s. c 40.