Revised Code of Washington
Title 84 - Property Taxes

84.04.020 - "Assessed valuation of taxable property," and similar terms. - RCW 84.04.020 "Assessed valuation of taxable property," and similar terms....

84.04.030 - "Assessed value of property." - RCW 84.04.030 "Assessed value of property." "Assessed value of property"...

84.04.040 - "Assessment year," "fiscal year." - RCW 84.04.040 "Assessment year," "fiscal year." The assessment year contemplated...

84.04.045 - "County auditor." - RCW 84.04.045 "County auditor." "County auditor" shall be construed to...

84.04.047 - "Department." - RCW 84.04.047 "Department." "Department" means the department of revenue of...

84.04.050 - "Householder." - RCW 84.04.050 "Householder." "Householder" shall be taken to mean and...

84.04.055 - "Legal description." - RCW 84.04.055 "Legal description." "Legal description" shall be given its...

84.04.060 - "Money," "moneys." - RCW 84.04.060 "Money," "moneys." "Money" or "moneys" shall be held...

84.04.065 - Number and gender. - RCW 84.04.065 Number and gender. Every word importing the singular...

84.04.070 - "Oath," "swear." - RCW 84.04.070 "Oath," "swear." "Oath" may be held to mean...

84.04.075 - "Person." - RCW 84.04.075 "Person." "Person" shall be construed to include firm,...

84.04.080 - "Personal property." - RCW 84.04.080 "Personal property." "Personal property" for the purposes of...

84.04.090 - "Real property." - RCW 84.04.090 "Real property." The term "real property" for the...

84.04.095 - Classification of components of irrigation systems. - RCW 84.04.095 Classification of components of irrigation systems. Notwithstanding RCW...

84.04.100 - "Tax" and derivatives. - RCW 84.04.100 "Tax" and derivatives. The word "tax" and its...

84.04.120 - "Taxing district." - RCW 84.04.120 "Taxing district." "Taxing district" means the state and...

84.04.130 - "Tract," "lot," etc. - RCW 84.04.130 "Tract," "lot," etc. "Tract" or "lot," and "piece...

84.04.140 - "Regular property taxes," "regular property tax levies." - RCW 84.04.140 "Regular property taxes," "regular property tax levies." The...

84.04.150 - "Computer software" and related terms. - RCW 84.04.150 "Computer software" and related terms. (1) "Computer software"...

84.04.900 - Construction—Title applicable to state registered domestic partnerships—2009 c 521. - RCW 84.04.900 Construction—Title applicable to state registered domestic partnerships—2009 c...

Chapter 84.08 - General Powers and Duties of Department of Revenue.

84.08.005 - Adoption of provisions of chapter 82.01 RCW. - RCW 84.08.005 Adoption of provisions of chapter 82.01 RCW. The...

84.08.010 - Powers of department of revenue—General supervision—Rules and processes—Visitation of counties. - RCW 84.08.010 Powers of department of revenue—General supervision—Rules and processes—Visitation...

84.08.020 - Additional powers—To advise county and local officers—Books and blanks—Reports. - RCW 84.08.020 Additional powers—To advise county and local officers—Books and...

84.08.030 - Additional powers—To test work of assessors—Supplemental assessment lists—Audits. - RCW 84.08.030 Additional powers—To test work of assessors—Supplemental assessment lists—Audits....

84.08.040 - Additional powers—To keep valuation records—Access to files of other public offices. - RCW 84.08.040 Additional powers—To keep valuation records—Access to files of...

84.08.050 - Additional powers—Access to books and records—Hearings—Investigation of complaints. - RCW 84.08.050 Additional powers—Access to books and records—Hearings—Investigation of complaints....

84.08.060 - Additional powers—Power over county boards of equalization—Reconvening—Limitation on increase in property value in appeals to board of tax appeals from county board of equalization. - RCW 84.08.060 Additional powers—Power over county boards of equalization—Reconvening—Limitation on...

84.08.070 - Rules and regulations authorized. - RCW 84.08.070 Rules and regulations authorized. The department of revenue...

84.08.080 - Department to decide questions of interpretation. - RCW 84.08.080 Department to decide questions of interpretation. The department...

84.08.115 - Department to prepare explanation of property tax system. - RCW 84.08.115 Department to prepare explanation of property tax system....

84.08.120 - Duty to obey orders of department of revenue. - RCW 84.08.120 Duty to obey orders of department of revenue....

84.08.130 - Appeals from county board of equalization to board of tax appeals—Notice. - RCW 84.08.130 Appeals from county board of equalization to board...

84.08.140 - Appeals from levy of taxing district to department of revenue. - RCW 84.08.140 Appeals from levy of taxing district to department...

84.08.190 - Assessors to meet with department of revenue. - RCW 84.08.190 Assessors to meet with department of revenue. For...

84.08.210 - Confidentiality and privilege of tax information—Exceptions—Penalty. - RCW 84.08.210 Confidentiality and privilege of tax information—Exceptions—Penalty. (1) For...

84.08.220 - Electronic communication of confidential property tax information. - RCW 84.08.220 Electronic communication of confidential property tax information. (1)...

Chapter 84.09 - General Provisions.

84.09.010 - Nomenclature—Taxes designated as taxes of year in which payable. - RCW 84.09.010 Nomenclature—Taxes designated as taxes of year in which...

84.09.020 - Abbreviations authorized. - RCW 84.09.020 Abbreviations authorized. In all proceedings relative to the...

84.09.030 - Taxing district boundaries—Establishment. - RCW 84.09.030 Taxing district boundaries—Establishment. (1)(a) Except as provided in...

84.09.035 - Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Date effective. - RCW 84.09.035 Withdrawal of certain areas of a library district,...

84.09.037 - School district boundary changes. - RCW 84.09.037 School district boundary changes. Each school district affected...

84.09.040 - Penalty for nonperformance of duty by county officers. - RCW 84.09.040 Penalty for nonperformance of duty by county officers....

84.09.050 - Fees and costs allowed in civil actions against county officers. - RCW 84.09.050 Fees and costs allowed in civil actions against...

84.09.060 - Property tax advisor. - RCW 84.09.060 Property tax advisor. See RCW 84.48.140.

84.09.070 - Authority of operating agencies to levy taxes. - RCW 84.09.070 Authority of operating agencies to levy taxes. Nothing...

84.09.090 - Electronic assessment, notice, or other information provided by assessor. - RCW 84.09.090 Electronic assessment, notice, or other information provided by...

Chapter 84.12 - Assessment and Taxation of Public Utilities.

84.12.200 - Definitions. - RCW 84.12.200 Definitions. The definitions in this section apply throughout...

84.12.210 - Property used but not owned deemed sole operating property of owning company. - RCW 84.12.210 Property used but not owned deemed sole operating...

84.12.220 - Jurisdiction to determine operating, nonoperating property. - RCW 84.12.220 Jurisdiction to determine operating, nonoperating property. In all...

84.12.230 - Annual reports to be filed. - RCW 84.12.230 Annual reports to be filed. Each company doing...

84.12.240 - Access to books and records. - RCW 84.12.240 Access to books and records. The department of...

84.12.250 - Depositions may be taken. - RCW 84.12.250 Depositions may be taken. The department of revenue,...

84.12.260 - Default valuation by department of revenue—Penalty—Estoppel. - RCW 84.12.260 Default valuation by department of revenue—Penalty—Estoppel. (1) If...

84.12.270 - Annual assessment—Sources of information. - RCW 84.12.270 Annual assessment—Sources of information. The department of revenue...

84.12.280 - Classification of real and personal property. - RCW 84.12.280 Classification of real and personal property. In making...

84.12.300 - Valuation of interstate utility—Apportionment of system value to state. - RCW 84.12.300 Valuation of interstate utility—Apportionment of system value to...

84.12.310 - Deduction of nonoperating property. - RCW 84.12.310 Deduction of nonoperating property. For the purpose of...

84.12.320 - Persons bound by notice. - RCW 84.12.320 Persons bound by notice. Every person, company or...

84.12.330 - Assessment roll—Notice of valuation. - RCW 84.12.330 Assessment roll—Notice of valuation. Upon the assessment roll...

84.12.340 - Hearings on assessment, time and place of. - RCW 84.12.340 Hearings on assessment, time and place of. Following...

84.12.350 - Apportionment of value by department of revenue. - RCW 84.12.350 Apportionment of value by department of revenue. Upon...

84.12.360 - Basis of apportionment. - RCW 84.12.360 Basis of apportionment. The true and fair value...

84.12.370 - Certification to county assessor—Entry upon tax rolls. - RCW 84.12.370 Certification to county assessor—Entry upon tax rolls. When...

84.12.380 - Assessment of nonoperating property. - RCW 84.12.380 Assessment of nonoperating property. All property of any...

84.12.390 - Rules and regulations. - RCW 84.12.390 Rules and regulations. The department of revenue shall...

Chapter 84.14 - New and Rehabilitated Multiple-Unit Dwellings in Urban Centers.

84.14.005 - Findings—Intent. - RCW 84.14.005 Findings—Intent. (1) The legislature finds: (a) That in...

84.14.007 - Purpose. - RCW 84.14.007 Purpose. It is the purpose of this chapter...

84.14.010 - Definitions. - RCW 84.14.010 Definitions. The definitions in this section apply throughout...

84.14.020 - Exemption—Duration—Valuation—Relocation assistance. - RCW 84.14.020 Exemption—Duration—Valuation—Relocation assistance. (1)(a) The value of new housing...

84.14.021 - Exemption—Duration—Valuation—New construction. - RCW 84.14.021 Exemption—Duration—Valuation—New construction. (1)(a) The value of new housing...

84.14.030 - Application—Requirements. - RCW 84.14.030 Application—Requirements. An owner of property making application under...

84.14.040 - Designation of residential targeted area—Criteria—Local designation—Hearing—Standards, guidelines. - RCW 84.14.040 Designation of residential targeted area—Criteria—Local designation—Hearing—Standards, guidelines. (1)...

84.14.050 - Application—Procedures. - RCW 84.14.050 Application—Procedures. An owner of property seeking tax incentives...

84.14.060 - Approval—Required findings. - RCW 84.14.060 Approval—Required findings. (1) The duly authorized administrative official...

84.14.070 - Processing—Approval—Denial—Appeal. - RCW 84.14.070 Processing—Approval—Denial—Appeal. (1) The governing authority or an administrative...

84.14.080 - Fees. - RCW 84.14.080 Fees. The governing authority may establish an application...

84.14.090 - Filing requirements for owner upon completion—Determination by city or county—Notice of intention by city or county not to file—Extension of deadline—Appeal. - RCW 84.14.090 Filing requirements for owner upon completion—Determination by city...

84.14.100 - Report—Filing—Department of commerce audit or review—Guidance to cities and counties. - RCW 84.14.100 Report—Filing—Department of commerce audit or review—Guidance to cities...

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. - RCW 84.14.110 Cancellation of exemption—Notice by owner of change in...

Chapter 84.16 - Assessment and Taxation of Private Car Companies.

84.16.010 - Definitions. - RCW 84.16.010 Definitions. For the purposes of this chapter and...

84.16.020 - Annual statement of private car companies. - RCW 84.16.020 Annual statement of private car companies. Every private...

84.16.030 - Annual statement of railroad companies. - RCW 84.16.030 Annual statement of railroad companies. The president or...

84.16.032 - Access to books and records. - RCW 84.16.032 Access to books and records. The department of...

84.16.034 - Depositions may be taken, when. - RCW 84.16.034 Depositions may be taken, when. The department of...

84.16.036 - Default valuation by department of revenue—Penalty—Estoppel. - RCW 84.16.036 Default valuation by department of revenue—Penalty—Estoppel. (1) If...

84.16.040 - Annual assessment—Sources of information. - RCW 84.16.040 Annual assessment—Sources of information. The department of revenue...

84.16.050 - Basis of valuation—Apportionment of system value to state. - RCW 84.16.050 Basis of valuation—Apportionment of system value to state....

84.16.090 - Assessment roll—Notice of valuation. - RCW 84.16.090 Assessment roll—Notice of valuation. Upon the assessment roll...

84.16.100 - Hearings, time and place of. - RCW 84.16.100 Hearings, time and place of. Every company assessed...

84.16.110 - Apportionment of value to counties by department of revenue. - RCW 84.16.110 Apportionment of value to counties by department of...

84.16.120 - Basis of apportionment. - RCW 84.16.120 Basis of apportionment. The true and fair value...

84.16.130 - Certification to county assessors—Apportionment to taxing districts—Entry upon tax rolls. - RCW 84.16.130 Certification to county assessors—Apportionment to taxing districts—Entry upon...

84.16.140 - Assessment of nonoperating property. - RCW 84.16.140 Assessment of nonoperating property. All property of any...

Chapter 84.20 - Easements of Public Utilities.

84.20.010 - Easements taxable as personalty. - RCW 84.20.010 Easements taxable as personalty. Easements and the property...

84.20.020 - Servient estate taxable as realty. - RCW 84.20.020 Servient estate taxable as realty. Real estate subject...

84.20.030 - Sale for taxes—Realty to be sold subject to easement. - RCW 84.20.030 Sale for taxes—Realty to be sold subject to...

84.20.040 - Realty not subject to tax on easement or property thereon. - RCW 84.20.040 Realty not subject to tax on easement or...

84.20.050 - Railroads excepted. - RCW 84.20.050 Railroads excepted. This chapter shall not apply to...

Chapter 84.25 - Targeted Urban Areas—Exemption.

84.25.010 - Findings. - RCW 84.25.010 Findings. The legislature finds that: (1) Many cities...

84.25.020 - Purpose. - RCW 84.25.020 Purpose. It is the purpose of this chapter...

84.25.030 - Definitions. - RCW 84.25.030 Definitions. The definitions in this section apply throughout...

84.25.040 - Exemption—New construction of industrial/manufacturing facilities. - RCW 84.25.040 Exemption—New construction of industrial/manufacturing facilities. (1)(a) The value...

84.25.050 - Application requirements for property owner. - RCW 84.25.050 Application requirements for property owner. An owner of...

84.25.060 - Targeted area designation requirements. - RCW 84.25.060 Targeted area designation requirements. (1) The following criteria...

84.25.070 - Exemption application procedures. - RCW 84.25.070 Exemption application procedures. An owner of property seeking...

84.25.080 - Application approval—City governing authority review requirements. - RCW 84.25.080 Application approval—City governing authority review requirements. (1) The...

84.25.090 - Application—City governing authority approval or denial—Appeals. - RCW 84.25.090 Application—City governing authority approval or denial—Appeals. (1) The...

84.25.100 - Application fee. - RCW 84.25.100 Application fee. The governing authority may establish an...

84.25.110 - Certificate of tax exemption—Requirements. - RCW 84.25.110 Certificate of tax exemption—Requirements. (1) Upon completion of...

84.25.120 - Annual report. - RCW 84.25.120 Annual report. (1) Thirty days after the anniversary...

84.25.130 - Improvements. - RCW 84.25.130 Improvements. (1) If the value of improvements have...

84.25.140 - Application—2015 1st sp.s. c 9. - RCW 84.25.140 Application—2015 1st sp.s. c 9. This act applies...

Chapter 84.26 - Historic Property.

84.26.010 - Legislative findings. - RCW 84.26.010 Legislative findings. The legislature finds and declares that...

84.26.020 - Definitions. - RCW 84.26.020 Definitions. Unless the context clearly requires otherwise, the...

84.26.030 - Special valuation criteria. - RCW 84.26.030 Special valuation criteria. Four criteria must be met...

84.26.040 - Application—Fees. - RCW 84.26.040 Application—Fees. An owner of property desiring special valuation...

84.26.050 - Referral of application to local review board—Agreement—Approval or denial. - RCW 84.26.050 Referral of application to local review board—Agreement—Approval or...

84.26.060 - Notice to assessor of approval—Certification and filing—Notation of special valuation. - RCW 84.26.060 Notice to assessor of approval—Certification and filing—Notation of...

84.26.070 - Valuation. - RCW 84.26.070 Valuation. (1) The county assessor shall, for ten...

84.26.080 - Duration of special valuation—Notice of disqualification. - RCW 84.26.080 Duration of special valuation—Notice of disqualification. (1) When...

84.26.090 - Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax. - RCW 84.26.090 Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax. (1)...

84.26.100 - Payment of additional tax—Distribution. - RCW 84.26.100 Payment of additional tax—Distribution. The additional tax, penalties,...

84.26.110 - Special valuation—Request for assistance from state historic preservation officer authorized. - RCW 84.26.110 Special valuation—Request for assistance from state historic preservation...

84.26.120 - Rules. - RCW 84.26.120 Rules. The state review board shall adopt rules...

84.26.130 - Appeals from decisions on applications. - RCW 84.26.130 Appeals from decisions on applications. Any decision by...

Chapter 84.33 - Timber and Forestlands.

84.33.010 - Legislative findings. - RCW 84.33.010 Legislative findings. As a result of the study...

84.33.035 - Definitions. - RCW 84.33.035 Definitions. Unless the context clearly requires otherwise, the...

84.33.040 - Timber exempt from ad valorem taxation. - RCW 84.33.040 Timber exempt from ad valorem taxation. Timber is...

84.33.041 - State excise tax on harvesters of timber imposed—Credit for county tax—Deposit of moneys in timber tax distribution account. - RCW 84.33.041 State excise tax on harvesters of timber imposed—Credit...

84.33.046 - Excise tax rate July 1, 1988, and thereafter. - RCW 84.33.046 Excise tax rate July 1, 1988, and thereafter....

84.33.051 - County excise tax on harvesters of timber authorized—Rate—Administration and collection—Deposit of moneys in timber tax distribution account—Use. - RCW 84.33.051 County excise tax on harvesters of timber authorized—Rate—Administration...

84.33.074 - Excise tax on harvesters of timber—Calculation of tax by small harvesters—Election—Filing form. - RCW 84.33.074 Excise tax on harvesters of timber—Calculation of tax...

84.33.075 - Excise tax on harvesters of timber—Exemption for certain nonprofit organizations, associations, or corporations. - RCW 84.33.075 Excise tax on harvesters of timber—Exemption for certain...

84.33.0775 - Timber harvest tax credit. - RCW 84.33.0775 Timber harvest tax credit. (1) A taxpayer is...

84.33.0776 - Timber harvest excise tax agreement credit. - RCW 84.33.0776 Timber harvest excise tax agreement credit. A credit...

84.33.078 - Harvesting and marketing costs for state or local government harvests. - RCW 84.33.078 Harvesting and marketing costs for state or local...

84.33.081 - Distributions from timber tax distribution account—Distributions from county timber tax account. - RCW 84.33.081 Distributions from timber tax distribution account—Distributions from county...

84.33.086 - Payment of tax. - RCW 84.33.086 Payment of tax. (1) The taxes imposed under...

84.33.088 - Reporting requirements on timber purchase. - RCW 84.33.088 Reporting requirements on timber purchase. (Expires September 30,...

84.33.089 - Estimates of harvestable public forestland—Adjustments. - RCW 84.33.089 Estimates of harvestable public forestland—Adjustments. (1) The department...

84.33.091 - Tables of stumpage values—Revised tables—Legislative review—Appeal. - RCW 84.33.091 Tables of stumpage values—Revised tables—Legislative review—Appeal. (1) The...

84.33.096 - Application of excise taxes' administrative provisions and definitions. - RCW 84.33.096 Application of excise taxes' administrative provisions and definitions....

84.33.130 - Forestland valuation—Application by owner that land be designated and valued as forestland—Hearing—Rules—Approval, denial of application—Appeal. - RCW 84.33.130 Forestland valuation—Application by owner that land be designated...

84.33.140 - Forestland valuation—Notation of forestland designation upon assessment and tax rolls—Notice of continuance—Removal of designation—Compensating tax. - RCW 84.33.140 Forestland valuation—Notation of forestland designation upon assessment and...

84.33.145 - Compensating tax. - RCW 84.33.145 Compensating tax. (1) If no later than thirty...

84.33.170 - Application of chapter to Christmas trees. - RCW 84.33.170 Application of chapter to Christmas trees. Notwithstanding any...

84.33.175 - Application of tax—Sale of land to governmental agency with reservation of rights to timber—Conveyance by governmental agency of trees. - RCW 84.33.175 Application of tax—Sale of land to governmental agency...

84.33.200 - Legislative review of timber tax system—Information and data to be furnished. - RCW 84.33.200 Legislative review of timber tax system—Information and data...

84.33.210 - Forestland valuation—Special benefit assessments. - RCW 84.33.210 Forestland valuation—Special benefit assessments. (1) Any land that...

84.33.220 - Forestland valuation—Withdrawal from designation or change in use—Liability. - RCW 84.33.220 Forestland valuation—Withdrawal from designation or change in use—Liability....

84.33.230 - Forestland valuation—Change in designation—Notice. - RCW 84.33.230 Forestland valuation—Change in designation—Notice. Whenever forestland is removed...

84.33.240 - Forestland valuation—Change in classification or use—Application of payments. - RCW 84.33.240 Forestland valuation—Change in classification or use—Application of payments....

84.33.250 - Forestland valuation—Special benefit assessments. - RCW 84.33.250 Forestland valuation—Special benefit assessments. The department shall adopt...

84.33.260 - Forestland valuation—Withdrawal from designation or change in use—Benefit assessments. - RCW 84.33.260 Forestland valuation—Withdrawal from designation or change in use—Benefit...

84.33.270 - Forestland valuation—Government future development right—Conserving forestland—Exemptions. - RCW 84.33.270 Forestland valuation—Government future development right—Conserving forestland—Exemptions. (1) Forestland...

84.33.280 - Applicant for forestry riparian easement program—Department to rely on certain documents. - RCW 84.33.280 Applicant for forestry riparian easement program—Department to rely...

Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.

84.34.010 - Legislative declaration. - RCW 84.34.010 Legislative declaration. The legislature hereby declares that it...

84.34.020 - Definitions. - RCW 84.34.020 Definitions. The definitions in this section apply throughout...

84.34.030 - Applications for current use classification—Forms—Fee—Times for making. - RCW 84.34.030 Applications for current use classification—Forms—Fee—Times for making. (1)...

84.34.035 - Applications for current use classification—Approval or denial—Appeal—Duties of assessor upon approval. - RCW 84.34.035 Applications for current use classification—Approval or denial—Appeal—Duties of...

84.34.037 - Applications for current use classification—To whom made—Factors—Review. - RCW 84.34.037 Applications for current use classification—To whom made—Factors—Review. (1)...

84.34.041 - Application for current use classification—Forms—Public hearing—Approval or denial. - RCW 84.34.041 Application for current use classification—Forms—Public hearing—Approval or denial....

84.34.050 - Notice of approval or disapproval—Procedure when approval granted. - RCW 84.34.050 Notice of approval or disapproval—Procedure when approval granted....

84.34.055 - Open space priorities—Open space plan and public benefit rating system. - RCW 84.34.055 Open space priorities—Open space plan and public benefit...

84.34.060 - Determination of true and fair value of classified land—Computation of assessed value. - RCW 84.34.060 Determination of true and fair value of classified...

84.34.065 - Determination of true and fair value of farm and agricultural land—Definitions. - RCW 84.34.065 Determination of true and fair value of farm...

84.34.070 - Withdrawal from classification. - RCW 84.34.070 Withdrawal from classification. (1)(a) When land has once...

84.34.080 - Change in use. - RCW 84.34.080 Change in use. When land which has been...

84.34.090 - Extension of additional tax and penalties on tax roll—Lien. - RCW 84.34.090 Extension of additional tax and penalties on tax...

84.34.100 - Payment of additional tax, penalties, and/or interest. - RCW 84.34.100 Payment of additional tax, penalties, and/or interest. The...

84.34.108 - Removal of classification—Factors—Notice of continuance—Additional tax—Lien—Delinquencies—Exemptions. - RCW 84.34.108 Removal of classification—Factors—Notice of continuance—Additional tax—Lien—Delinquencies—Exemptions. (1) When...

84.34.111 - Remedies available to owner liable for additional tax. - RCW 84.34.111 Remedies available to owner liable for additional tax....

84.34.121 - Information required. - RCW 84.34.121 Information required. The assessor may require owners of...

84.34.131 - Valuation of timber not affected. - RCW 84.34.131 Valuation of timber not affected. Nothing in this...

84.34.141 - Rules and regulations. - RCW 84.34.141 Rules and regulations. The department of revenue of...

84.34.145 - Advisory committee. - RCW 84.34.145 Advisory committee. The county legislative authority shall appoint...

84.34.150 - Reclassification of land classified under prior law which meets definition of farm and agricultural land. - RCW 84.34.150 Reclassification of land classified under prior law which...

84.34.155 - Reclassification of land classified as timberland which meets definition of forestland under chapter 84.33 RCW. - RCW 84.34.155 Reclassification of land classified as timberland which meets...

84.34.160 - Information on current use classification—Publication and dissemination. - RCW 84.34.160 Information on current use classification—Publication and dissemination. The...

84.34.200 - Acquisition of open space, etc., land or rights to future development by counties, cities, or metropolitan municipal corporations—Legislative declaration—Purposes. - RCW 84.34.200 Acquisition of open space, etc., land or rights...

84.34.210 - Acquisition of open space, land, or rights to future development by certain entities—Authority to acquire—Conveyance or lease back. - RCW 84.34.210 Acquisition of open space, land, or rights to...

84.34.220 - Acquisition of open space, land, or rights to future development by certain entities—Developmental rights—"Conservation futures"—Acquisition—Restrictions. - RCW 84.34.220 Acquisition of open space, land, or rights to...

84.34.230 - Acquisition of open space, etc., land or rights to future development by certain entities—Additional property tax levy authorized. - RCW 84.34.230 Acquisition of open space, etc., land or rights...

84.34.240 - Acquisition of open space, etc., land or rights to future development by certain entities—Conservation futures fund—Additional requirements, authority. - RCW 84.34.240 Acquisition of open space, etc., land or rights...

84.34.250 - Nonprofit nature conservancy corporation or association defined. - RCW 84.34.250 Nonprofit nature conservancy corporation or association defined. As...

84.34.300 - Special benefit assessments for farm and agricultural land or timberland—Legislative findings—Purpose. - RCW 84.34.300 Special benefit assessments for farm and agricultural land...

84.34.310 - Special benefit assessments for farm and agricultural land or timberland—Definitions. - RCW 84.34.310 Special benefit assessments for farm and agricultural land...

84.34.320 - Special benefit assessments for farm and agricultural land or timberland—Exemption from assessment—Procedures relating to exemption—Constructive notice of potential liability—Waiver of exemption. - RCW 84.34.320 Special benefit assessments for farm and agricultural land...

84.34.330 - Special benefit assessments for farm and agricultural land or timberland—Withdrawal from classification or change in use—Liability—Amount—Due date—Lien. - RCW 84.34.330 Special benefit assessments for farm and agricultural land...

84.34.340 - Special benefit assessments for farm and agricultural land or timberland—Withdrawal or removal from classification—Notice to local government—Statement to owner of amounts payable—Delinquency date—Enforcement procedures. - RCW 84.34.340 Special benefit assessments for farm and agricultural land...

84.34.350 - Special benefit assessments for farm and agricultural land—Use of payments collected. - RCW 84.34.350 Special benefit assessments for farm and agricultural land—Use...

84.34.360 - Special benefit assessments for farm and agricultural land or timberland—Rules to implement RCW 84.34.300 through 84.34.380. - RCW 84.34.360 Special benefit assessments for farm and agricultural land...

84.34.370 - Special benefit assessments for farm and agricultural land or timberland—Assessments due on land withdrawn or removed (as amended by 2014 c 97). - RCW 84.34.370 Special benefit assessments for farm and agricultural land...

84.34.380 - Special benefit assessments for farm and agricultural land or timberland—Application of exemption to rights and interests preventing nonagricultural or nonforest uses. - RCW 84.34.380 Special benefit assessments for farm and agricultural land...

84.34.390 - Application—Chapter 79.44 RCW—Assessments against public lands. - RCW 84.34.390 Application—Chapter 79.44 RCW—Assessments against public lands. Nothing in...

84.34.400 - County option to merge timberland and designated forestland programs. - RCW 84.34.400 County option to merge timberland and designated forestland...

84.34.410 - Application—Cannabis land uses. - RCW 84.34.410 Application—Cannabis land uses. The provisions of this chapter...

84.34.910 - Effective date—1970 ex.s. c 87. - RCW 84.34.910 Effective date—1970 ex.s. c 87. The provisions of...

84.34.922 - Severability—1979 c 84. - RCW 84.34.922 Severability—1979 c 84. If any provision of this...

84.34.923 - Effective date—1992 c 69. - RCW 84.34.923 Effective date—1992 c 69. This act shall take...

Chapter 84.36 - Exemptions.

84.36.005 - Property subject to taxation. - RCW 84.36.005 Property subject to taxation. All property now existing,...

84.36.010 - Public, certain public-private and tribal property exempt. - RCW 84.36.010 Public, certain public-private and tribal property exempt. (1)...

84.36.012 - Tribal property exemption—Application. - RCW 84.36.012 Tribal property exemption—Application. (1) To qualify in any...

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

84.36.020 - Cemeteries, churches, parsonages, convents, and grounds. - RCW 84.36.020 Cemeteries, churches, parsonages, convents, and grounds. The following...

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... - RCW 84.36.030 Property used for character building, benevolent, protective or...

84.36.031 - Clarification of exemption in RCW 84.36.030. - RCW 84.36.031 Clarification of exemption in RCW 84.36.030. (1) Except...

84.36.032 - Administrative offices of nonprofit religious organizations. - RCW 84.36.032 Administrative offices of nonprofit religious organizations. The real...

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

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

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

84.36.041 - Nonprofit homes for the aging. - RCW 84.36.041 Nonprofit homes for the aging. (1) All real...

84.36.042 - Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities. - RCW 84.36.042 Nonprofit organization, corporation, or association property used to...

84.36.043 - Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence. - RCW 84.36.043 Nonprofit organization property used in providing emergency or...

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

84.36.046 - Nonprofit cancer clinic or center. - RCW 84.36.046 Nonprofit cancer clinic or center. (1) All real...

84.36.047 - Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies. - RCW 84.36.047 Nonprofit organization property used for transmission or reception...

84.36.049 - Nonprofit homeownership development. - RCW 84.36.049 Nonprofit homeownership development. (Expires January 1, 2038.) (1)...

84.36.050 - Schools and colleges. - RCW 84.36.050 Schools and colleges. The following property is exempt...

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... - RCW 84.36.060 Art, scientific and historical collections and property used...

84.36.070 - Intangible personal property—Appraisal. - RCW 84.36.070 Intangible personal property—Appraisal. (1) Intangible personal property is...

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

84.36.080 - Certain ships and vessels. - RCW 84.36.080 Certain ships and vessels. (1) All ships and...

84.36.090 - Exemption for other ships and vessels. - RCW 84.36.090 Exemption for other ships and vessels. All ships...

84.36.100 - Size of vessel immaterial. - RCW 84.36.100 Size of vessel immaterial. RCW 84.36.080 and 84.36.090...

84.36.105 - Cargo containers used in ocean commerce. - RCW 84.36.105 Cargo containers used in ocean commerce. All cargo...

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

84.36.120 - Household goods and personal effects—Definitions. - RCW 84.36.120 Household goods and personal effects—Definitions. For the purposes...

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

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

84.36.135 - Real and personal property of housing finance commission. - RCW 84.36.135 Real and personal property of housing finance commission....

84.36.210 - Public right-of-way easements. - RCW 84.36.210 Public right-of-way easements. Whenever the state, or any...

84.36.230 - Interstate bridges—Reciprocity. - RCW 84.36.230 Interstate bridges—Reciprocity. Any bridge, including its approaches, over...

84.36.240 - Soil and water conservation districts, personal property. - RCW 84.36.240 Soil and water conservation districts, personal property. All...

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

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. - RCW 84.36.255 Improvements to benefit fish and wildlife habitat, water...

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

84.36.262 - Cessation of use giving rise to exemption. - RCW 84.36.262 Cessation of use giving rise to exemption. Upon...

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

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

84.36.301 - Legislative finding and declaration for RCW 84.36.300. - RCW 84.36.301 Legislative finding and declaration for RCW 84.36.300. The...

84.36.310 - Requirements for exemption under RCW 84.36.300. - RCW 84.36.310 Requirements for exemption under RCW 84.36.300. Any person...

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

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

84.36.379 - Residences—Property tax exemption—Findings. - RCW 84.36.379 Residences—Property tax exemption—Findings. The legislature finds that the...

84.36.381 - Residences—Property tax exemptions—Qualifications. - RCW 84.36.381 Residences—Property tax exemptions—Qualifications. A person is exempt from...

84.36.383 - Residences—Definitions. - RCW 84.36.383 Residences—Definitions. As used in RCW 84.36.381 through 84.36.389,...

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

84.36.387 - Residences—Claimants—Penalty for falsification—Reduction by remainderman. - RCW 84.36.387 Residences—Claimants—Penalty for falsification—Reduction by remainderman. (1) Except as...

84.36.389 - Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty. - RCW 84.36.389 Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty. (1) The director of...

84.36.400 - Improvements to single-family dwellings. - RCW 84.36.400 Improvements to single-family dwellings. Any physical improvement to...

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

84.36.470 - Agricultural products—Exemption. - RCW 84.36.470 Agricultural products—Exemption. The following property shall be exempt...

84.36.477 - Business inventories. - RCW 84.36.477 Business inventories. (1) Business inventories are exempt from...

84.36.480 - Nonprofit fair associations. - RCW 84.36.480 Nonprofit fair associations. (1) Except as provided otherwise...

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

84.36.500 - Conservation futures on agricultural land. - RCW 84.36.500 Conservation futures on agricultural land. All conservation futures...

84.36.510 - Mobile homes in dealer's inventory. - RCW 84.36.510 Mobile homes in dealer's inventory. Any mobile home...

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

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

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

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

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...

84.36.597 - Heavy equipment rental property. - RCW 84.36.597 Heavy equipment rental property. (1) All heavy equipment...

84.36.600 - Computer software. - RCW 84.36.600 Computer software. (1) All custom computer software, except...

84.36.605 - Sales/leasebacks by regional transit authorities. - RCW 84.36.605 Sales/leasebacks by regional transit authorities. All real and...

84.36.630 - Farming machinery and equipment. - RCW 84.36.630 Farming machinery and equipment. (1) All machinery and...

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

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

84.36.645 - Semiconductor materials. - RCW 84.36.645 Semiconductor materials. (Contingent effective date; contingent expiration date.)...

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

84.36.655 - Property related to the manufacture of superefficient airplanes. - RCW 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. - RCW 84.36.660 Installation of automatic sprinkler system under RCW 19.27.500...

84.36.665 - Military housing. - RCW 84.36.665 Military housing. (1) Military housing is exempt from...

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

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

84.36.800 - Definitions. - RCW 84.36.800 Definitions. (Effective until January 1, 2033.) As used...

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

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

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

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

84.36.815 - Tax exempt status—Initial application—Renewal. - RCW 84.36.815 Tax exempt status—Initial application—Renewal. (Effective until January 1,...

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

84.36.825 - Late filing penalty. - RCW 84.36.825 Late filing penalty. A late filing penalty of...

84.36.830 - Review of applications for exemption—Procedure—Approval or denial—Notice. - RCW 84.36.830 Review of applications for exemption—Procedure—Approval or denial—Notice. (1)...

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

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

84.36.840 - Statements—Reports—Information—Filing—Requirements. - RCW 84.36.840 Statements—Reports—Information—Filing—Requirements. (1) In order to determine whether organizations,...

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

84.36.850 - Review—Appeals. - RCW 84.36.850 Review—Appeals. Any applicant aggrieved by the department of...

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

84.36.860 - Public notice of provisions of act. - RCW 84.36.860 Public notice of provisions of act. Each county...

84.36.865 - Rules and regulations. - RCW 84.36.865 Rules and regulations. The department of revenue of...

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

Chapter 84.37 - Property Tax Deferral Program.

84.37.010 - Findings—Intent. - RCW 84.37.010 Findings—Intent. (1) The legislature finds that there are...

84.37.020 - Definitions. - RCW 84.37.020 Definitions. The definitions in RCW 84.38.020 apply to...

84.37.030 - Deferral program qualifications. - RCW 84.37.030 Deferral program qualifications. A claimant may defer payment...

84.37.040 - Deferral program administration. - RCW 84.37.040 Deferral program administration. (1) Each claimant electing to...

84.37.050 - Renewals—Requirement to reside on property. - RCW 84.37.050 Renewals—Requirement to reside on property. (1) The provisions...

84.37.060 - Right to defer not reduced by contract or agreement. - RCW 84.37.060 Right to defer not reduced by contract or...

84.37.070 - State lien on property. - RCW 84.37.070 State lien on property. Whenever a person's special...

84.37.080 - Conditions under which deferment ends. - RCW 84.37.080 Conditions under which deferment ends. Special assessments or...

84.37.090 - Applicable statutory provisions. - RCW 84.37.090 Applicable statutory provisions. The provisions of RCW 84.38.110,...

84.37.901 - Application—2007 sp.s. c 2. - RCW 84.37.901 Application—2007 sp.s. c 2. This act applies to...

84.37.903 - Effective date—2007 sp.s. c 2. - RCW 84.37.903 Effective date—2007 sp.s. c 2. This act is...

Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.

84.38.010 - Legislative finding and purpose. - RCW 84.38.010 Legislative finding and purpose. Savings once deemed adequate...

84.38.020 - Definitions. - RCW 84.38.020 Definitions. The definitions in this section apply throughout...

84.38.030 - Conditions and qualifications for claiming deferral. - RCW 84.38.030 Conditions and qualifications for claiming deferral. A claimant...

84.38.040 - Declaration to defer special assessments and/or real property taxes—Filing—Contents—Appeal. - RCW 84.38.040 Declaration to defer special assessments and/or real property...

84.38.050 - Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment deferral amount. - RCW 84.38.050 Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment...

84.38.060 - Declaration of deferral by agent, guardian, etc. - RCW 84.38.060 Declaration of deferral by agent, guardian, etc. If...

84.38.070 - Ceasing to reside permanently on property subject to deferral declaration. - RCW 84.38.070 Ceasing to reside permanently on property subject to...

84.38.080 - Right to deferral not reduced by contract or agreement. - RCW 84.38.080 Right to deferral not reduced by contract or...

84.38.090 - Procedure where residence under mortgage or purchase contract. - RCW 84.38.090 Procedure where residence under mortgage or purchase contract....

84.38.100 - Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest. - RCW 84.38.100 Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest....

84.38.110 - Duties of county assessor. - RCW 84.38.110 Duties of county assessor. The county assessor must:...

84.38.120 - Payments to local improvement or taxing districts. - RCW 84.38.120 Payments to local improvement or taxing districts. After...

84.38.130 - When deferred assessments or taxes become payable. - RCW 84.38.130 When deferred assessments or taxes become payable. Special...

84.38.140 - Collection of deferred assessments or taxes. - RCW 84.38.140 Collection of deferred assessments or taxes. (1) The...

84.38.150 - Election to continue deferral by surviving spouse or surviving domestic partner. - RCW 84.38.150 Election to continue deferral by surviving spouse or...

84.38.160 - Payment of part or all of deferred taxes authorized. - RCW 84.38.160 Payment of part or all of deferred taxes...

84.38.170 - Collection of personal property taxes not affected. - RCW 84.38.170 Collection of personal property taxes not affected. Nothing...

84.38.180 - Forms—Rules and regulations. - RCW 84.38.180 Forms—Rules and regulations. The department of revenue of...

84.38.900 - Severability—1975 1st ex.s. c 291. - RCW 84.38.900 Severability—1975 1st ex.s. c 291. See note following...

84.38.910 - Effective dates—1975 1st ex.s. c 291. - RCW 84.38.910 Effective dates—1975 1st ex.s. c 291. See note...

Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans.

84.39.010 - Exemption authorized—Qualifications. - RCW 84.39.010 Exemption authorized—Qualifications. A person is entitled to a...

84.39.020 - Filing claim for exemption—Requirements. - RCW 84.39.020 Filing claim for exemption—Requirements. (1) Each claimant applying...

84.39.030 - Continued eligibility—Renewal forms. - RCW 84.39.030 Continued eligibility—Renewal forms. (1) Claims for assistance for...

84.39.040 - Agent or guardian filing claim on behalf of claimant. - RCW 84.39.040 Agent or guardian filing claim on behalf of...

84.39.050 - Failure to reside on property—Repayment. - RCW 84.39.050 Failure to reside on property—Repayment. If the claimant...

84.39.060 - Determination of assistance—Biennial budget request. - RCW 84.39.060 Determination of assistance—Biennial budget request. (1) The department...

Chapter 84.40 - Listing of Property.

84.40.020 - Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records. - RCW 84.40.020 Assessment date—Average inventory basis may be used—Public inspection...

84.40.025 - Access to property required. - RCW 84.40.025 Access to property required. For the purpose of...

84.40.030 - Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales. - RCW 84.40.030 Basis of valuation, assessment, appraisal—One hundred percent of...

84.40.0301 - Determination of value by public official—Review—Revaluation—Presumptions. - RCW 84.40.0301 Determination of value by public official—Review—Revaluation—Presumptions. Upon review...

84.40.031 - Valuation of timber and timberlands—Criteria established. - RCW 84.40.031 Valuation of timber and timberlands—Criteria established. Based upon...

84.40.032 - Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation. - RCW 84.40.032 Valuation of timber and timberlands—"Timberlands" defined and declared...

84.40.033 - Valuation of timber and timberlands—Legislative findings. - RCW 84.40.033 Valuation of timber and timberlands—Legislative findings. It is...

84.40.036 - Valuation of vessels—Apportionment. - RCW 84.40.036 Valuation of vessels—Apportionment. (1) As used in this...

84.40.037 - Valuation of computer software—Embedded software. - RCW 84.40.037 Valuation of computer software—Embedded software. (1) Computer software,...

84.40.038 - Petition county board of equalization—Limitation on changes to time limit—Waiver of filing deadline—Direct appeal to state board of tax appeals. - RCW 84.40.038 Petition county board of equalization—Limitation on changes to...

84.40.039 - Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund. - RCW 84.40.039 Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund....

84.40.040 - Time and manner of listing. - RCW 84.40.040 Time and manner of listing. The assessor shall...

84.40.042 - Valuation and assessment of divided or combined property. - RCW 84.40.042 Valuation and assessment of divided or combined property....

84.40.045 - Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty. - RCW 84.40.045 Notice of change in valuation of real property...

84.40.060 - Personal property assessment. - RCW 84.40.060 Personal property assessment. Upon receipt of the statement...

84.40.065 - Listing of taxable ships and vessels with department—Assessment—Rights of review. - RCW 84.40.065 Listing of taxable ships and vessels with department—Assessment—Rights...

84.40.070 - Companies, associations—Listing. - RCW 84.40.070 Companies, associations—Listing. The president, secretary, or principal accounting...

84.40.080 - Listing omitted property or improvements. - RCW 84.40.080 Listing omitted property or improvements. An assessor shall...

84.40.085 - Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure. - RCW 84.40.085 Limitation period for assessment of omitted property or...

84.40.090 - Taxing districts to be designated—Separate assessments. - RCW 84.40.090 Taxing districts to be designated—Separate assessments. It shall...

84.40.110 - Examination under oath—Default listing. - RCW 84.40.110 Examination under oath—Default listing. When the assessor shall...

84.40.120 - Oaths, who may administer—Criminal penalty for willful false listing. - RCW 84.40.120 Oaths, who may administer—Criminal penalty for willful false...

84.40.130 - Penalty for failure or refusal to list—False or fraudulent listing, additional penalty. - RCW 84.40.130 Penalty for failure or refusal to list—False or...

84.40.150 - Sick or absent persons—May report to board of equalization. - RCW 84.40.150 Sick or absent persons—May report to board of...

84.40.160 - Manner of listing real estate—Maps. - RCW 84.40.160 Manner of listing real estate—Maps. The assessor shall...

84.40.170 - Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs. - RCW 84.40.170 Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs. (1)...

84.40.175 - Listing of exempt property—Proof of exemption—Valuation of publicly owned property. - RCW 84.40.175 Listing of exempt property—Proof of exemption—Valuation of publicly...

84.40.178 - Exempt residential property—Maintenance of assessed valuation—Notice of change. - RCW 84.40.178 Exempt residential property—Maintenance of assessed valuation—Notice of change....

84.40.185 - Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty. - RCW 84.40.185 Individuals, corporations, limited liability companies, associations, partnerships, trusts,...

84.40.190 - Statement of personal property. - RCW 84.40.190 Statement of personal property. Every person required by...

84.40.200 - Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption. - RCW 84.40.200 Listing of personalty on failure to obtain statement—Statement...

84.40.210 - Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined. - RCW 84.40.210 Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined. Every...

84.40.220 - Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops. - RCW 84.40.220 Merchant's personalty held for sale—Consignment from out of...

84.40.230 - Contract to purchase public land. - RCW 84.40.230 Contract to purchase public land. When any real...

84.40.240 - Annual list of lands sold or contracted to be sold to be furnished assessor. - RCW 84.40.240 Annual list of lands sold or contracted to...

84.40.315 - Federal agencies and property taxable when federal law permits. - RCW 84.40.315 Federal agencies and property taxable when federal law...

84.40.320 - Detail and assessment lists to board of equalization. - RCW 84.40.320 Detail and assessment lists to board of equalization....

84.40.335 - Lists, schedules or statements to contain declaration that falsification subject to perjury. - RCW 84.40.335 Lists, schedules or statements to contain declaration that...

84.40.340 - Verification by assessor of any list, statement, or schedule—Confidentiality, penalty. - RCW 84.40.340 Verification by assessor of any list, statement, or...

84.40.343 - Mobile homes—Identification of. - RCW 84.40.343 Mobile homes—Identification of. In the assessment of any...

84.40.344 - Mobile homes—Avoidance of payment of tax—Penalty. - RCW 84.40.344 Mobile homes—Avoidance of payment of tax—Penalty. Every person...

84.40.350 - Assessment and taxation of property losing exempt status. - RCW 84.40.350 Assessment and taxation of property losing exempt status....

84.40.360 - Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year. - RCW 84.40.360 Loss of exempt status—Property subject to pro rata...

84.40.370 - Loss of exempt status—Valuation date—Extension on rolls. - RCW 84.40.370 Loss of exempt status—Valuation date—Extension on rolls. The...

84.40.380 - Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest. - RCW 84.40.380 Loss of exempt status—When taxes due and payable—Dates...

84.40.390 - Loss of exempt status—Taxes constitute lien on property. - RCW 84.40.390 Loss of exempt status—Taxes constitute lien on property....

84.40.405 - Rules for agricultural products and business inventories. - RCW 84.40.405 Rules for agricultural products and business inventories. The...

84.40.410 - Valuation and assessment of certain leasehold interests. - RCW 84.40.410 Valuation and assessment of certain leasehold interests. A...

84.40.420 - Valuation of renewable energy property. - RCW 84.40.420 Valuation of renewable energy property. (1) It is...

Chapter 84.41 - Revaluation of Property.

84.41.010 - Declaration of policy. - RCW 84.41.010 Declaration of policy. Recent comprehensive studies by the...

84.41.020 - Scope of chapter. - RCW 84.41.020 Scope of chapter. This chapter does not, and...

84.41.030 - Revaluation program to be on continuous basis—Revaluation schedule—Effect of other proceedings on valuation. - RCW 84.41.030 Revaluation program to be on continuous basis—Revaluation schedule—Effect...

84.41.041 - Physical inspection and valuation of taxable property required—Adjustments during intervals based on statistical data. - RCW 84.41.041 Physical inspection and valuation of taxable property required—Adjustments...

84.41.050 - Budget, levy, to provide funds. - RCW 84.41.050 Budget, levy, to provide funds. Each county assessor...

84.41.060 - Assistance by department of revenue at request of assessor. - RCW 84.41.060 Assistance by department of revenue at request of...

84.41.070 - Finding of unsatisfactory progress—Notice—Duty of county legislative authority. - RCW 84.41.070 Finding of unsatisfactory progress—Notice—Duty of county legislative authority....

84.41.080 - Contracts for special assistance. - RCW 84.41.080 Contracts for special assistance. Upon receiving a request...

84.41.090 - Department to establish statistical methods—Publication of rules, regulations, and guides—Compliance required. - RCW 84.41.090 Department to establish statistical methods—Publication of rules, regulations,...

84.41.100 - Assessor may appoint deputies and engage expert appraisers. - RCW 84.41.100 Assessor may appoint deputies and engage expert appraisers....

84.41.110 - Appraisers to act in advisory capacity. - RCW 84.41.110 Appraisers to act in advisory capacity. Appraisers whose...

84.41.120 - Assessor to keep records—Orders of department of revenue, compliance enjoined, remedies. - RCW 84.41.120 Assessor to keep records—Orders of department of revenue,...

84.41.130 - Assessor's annual reports. - RCW 84.41.130 Assessor's annual reports. Each county assessor, before October...

Chapter 84.44 - Taxable Situs.

84.44.010 - Situs of personalty generally. - RCW 84.44.010 Situs of personalty generally. Personal property, except such...

84.44.020 - Gas, electric, water companies—Mains and pipes, as personalty. - RCW 84.44.020 Gas, electric, water companies—Mains and pipes, as personalty....

84.44.030 - Lumber and sawlogs. - RCW 84.44.030 Lumber and sawlogs. Lumber and sawlogs shall be...

84.44.050 - Personalty of automobile transportation companies—Vessels, boats and small craft. - RCW 84.44.050 Personalty of automobile transportation companies—Vessels, boats and small...

84.44.080 - Owner moving into state or to another county after January 1st. - RCW 84.44.080 Owner moving into state or to another county...

84.44.090 - Disputes over situs to be determined by department of revenue. - RCW 84.44.090 Disputes over situs to be determined by department...

Chapter 84.48 - Equalization of Assessments.

84.48.010 - County board of equalization—Formation—Per diem—Meetings—Duties—Records—Correction of rolls—Extending taxes—Change in valuation, release or commutation of taxes by county legislative authority prohibited. - RCW 84.48.010 County board of equalization—Formation—Per diem—Meetings—Duties—Records—Correction of rolls—Extending taxes—Change...

84.48.014 - County board of equalization—Composition of board—Appointment—Qualifications. - RCW 84.48.014 County board of equalization—Composition of board—Appointment—Qualifications. The board...

84.48.018 - County board of equalization—Chair—Quorum. - RCW 84.48.018 County board of equalization—Chair—Quorum. The members of each...

84.48.022 - County board of equalization—Meetings. - RCW 84.48.022 County board of equalization—Meetings. All meetings of the...

84.48.026 - County board of equalization—Terms—Removal. - RCW 84.48.026 County board of equalization—Terms—Removal. The terms of each...

84.48.028 - County board of equalization—Clerk—Assistants. - RCW 84.48.028 County board of equalization—Clerk—Assistants. The board may appoint...

84.48.032 - County board of equalization—Appraisers. - RCW 84.48.032 County board of equalization—Appraisers. The board may hire...

84.48.034 - County board of equalization—Duration of order. - RCW 84.48.034 County board of equalization—Duration of order. The board...

84.48.036 - County board of equalization—Annual budget. - RCW 84.48.036 County board of equalization—Annual budget. The county legislative...

84.48.038 - County board of equalization—Legal advisor. - RCW 84.48.038 County board of equalization—Legal advisor. The prosecuting attorney...

84.48.042 - County board of equalization—Training school. - RCW 84.48.042 County board of equalization—Training school. The department of...

84.48.046 - County board of equalization—Operating manual. - RCW 84.48.046 County board of equalization—Operating manual. The department of...

84.48.050 - Abstract of rolls—State action if assessor does not transmit, when. - RCW 84.48.050 Abstract of rolls—State action if assessor does not...

84.48.065 - Cancellation and correction of erroneous assessments and assessments on property on which land use designation is changed. - RCW 84.48.065 Cancellation and correction of erroneous assessments and assessments...

84.48.075 - County indicated ratio—Determination by department—Submission of preliminary ratio to assessor—Rules—Use classes—Review of preliminary ratio—Certification—Examination of assessment procedures—Adjustment of ratio. - RCW 84.48.075 County indicated ratio—Determination by department—Submission of preliminary ratio...

84.48.080 - Equalization of assessments—Taxes for state purposes—Procedure—Levy and apportionment—Rules—Record. - RCW 84.48.080 Equalization of assessments—Taxes for state purposes—Procedure—Levy and apportionment—Rules—Record....

84.48.110 - Transcript of proceedings to county assessors—Delinquent tax for certain preceding years included. - RCW 84.48.110 Transcript of proceedings to county assessors—Delinquent tax for...

84.48.120 - Extension of state taxes. - RCW 84.48.120 Extension of state taxes. It shall be the...

84.48.130 - Certification of assessed valuation to taxing districts. - RCW 84.48.130 Certification of assessed valuation to taxing districts. It...

84.48.140 - Property tax advisor. - RCW 84.48.140 Property tax advisor. The county legislative authority of...

84.48.150 - Valuation criteria including comparative sales to be made available to taxpayer—Change. - RCW 84.48.150 Valuation criteria including comparative sales to be made...

84.48.200 - Rules. - RCW 84.48.200 Rules. The department of revenue shall make such...

Chapter 84.52 - Levy of Taxes.

84.52.010 - Taxes levied or voted in specific amounts—Effect of constitutional and statutory limitations. - RCW 84.52.010 Taxes levied or voted in specific amounts—Effect of...

84.52.018 - Calculation of tax levy rates when the assessment of highly valued property is in dispute. - RCW 84.52.018 Calculation of tax levy rates when the assessment...

84.52.020 - City and district budgets to be filed with county legislative authority. - RCW 84.52.020 City and district budgets to be filed with...

84.52.025 - Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance. - RCW 84.52.025 Budgets of taxing districts filed with county commissioners...

84.52.030 - Time of levy. - RCW 84.52.030 Time of levy. For the purpose of raising...

84.52.040 - Levies to be made on assessed valuation. - RCW 84.52.040 Levies to be made on assessed valuation. Whenever...

84.52.043 - Limitations upon regular property tax levies. - RCW 84.52.043 Limitations upon regular property tax levies. (Effective until...

84.52.044 - Limitations upon regular property tax levies—Participating fire protection jurisdictions. - RCW 84.52.044 Limitations upon regular property tax levies—Participating fire protection...

84.52.050 - Limitation of levies. - RCW 84.52.050 Limitation of levies. Except as hereinafter provided, the...

84.52.0502 - Rules for administration. - RCW 84.52.0502 Rules for administration. The department of revenue shall...

84.52.052 - Excess levies authorized—When—Procedure. - RCW 84.52.052 Excess levies authorized—When—Procedure. The limitations imposed by RCW...

84.52.053 - Levies by school districts authorized—When—Procedure. - RCW 84.52.053 Levies by school districts authorized—When—Procedure. (1) The limitations...

84.52.0531 - Enrichment levies by school districts—Maximum dollar amount—Enrichment levy expenditure plan approval—Rules—Deposit of funds. - RCW 84.52.0531 Enrichment levies by school districts—Maximum dollar amount—Enrichment levy...

84.52.054 - Excess levies—Ballot contents—Eventual dollar rate on tax rolls. - RCW 84.52.054 Excess levies—Ballot contents—Eventual dollar rate on tax rolls....

84.52.056 - Excess levies for capital purposes authorized. - RCW 84.52.056 Excess levies for capital purposes authorized. (1) Any...

84.52.058 - School districts with high/nonhigh relationship. - RCW 84.52.058 School districts with high onhigh relationship. For districts...

84.52.063 - Rural library district levies. - RCW 84.52.063 Rural library district levies. A rural library district...

84.52.065 - State levy for support of common schools. - RCW 84.52.065 State levy for support of common schools. (1)...

84.52.067 - State levy for support of common schools—Disposition of funds. - RCW 84.52.067 State levy for support of common schools—Disposition of...

84.52.069 - Emergency medical care and service levies. - RCW 84.52.069 Emergency medical care and service levies. (1) As...

84.52.070 - Certification of levies to assessor. - RCW 84.52.070 Certification of levies to assessor. (1) It is...

84.52.080 - Extension of taxes on rolls—Form of certificate—Delivery to treasurer. - RCW 84.52.080 Extension of taxes on rolls—Form of certificate—Delivery to...

84.52.085 - Property tax errors. - RCW 84.52.085 Property tax errors. (1) If an error has...

84.52.105 - Affordable housing levies authorized—Declaration of emergency and plan required. - RCW 84.52.105 Affordable housing levies authorized—Declaration of emergency and plan...

84.52.120 - Metropolitan park districts—Protection of levy from prorationing—Ballot proposition. - RCW 84.52.120 Metropolitan park districts—Protection of levy from prorationing—Ballot proposition....

84.52.125 - Fire protection districts and regional fire protection service authorities—Protection from levy prorationing. - RCW 84.52.125 Fire protection districts and regional fire protection service...

84.52.130 - Fire protection district excess levies. - RCW 84.52.130 Fire protection district excess levies. The limitations imposed...

84.52.135 - County levy for criminal justice purposes. - RCW 84.52.135 County levy for criminal justice purposes. (1) A...

84.52.140 - Additional regular property tax levy authorized. - RCW 84.52.140 Additional regular property tax levy authorized. (1) A...

84.52.700 - County airport district levy authorized. - RCW 84.52.700 County airport district levy authorized. See RCW 14.08.290.

84.52.703 - Mosquito control district levies authorized. - RCW 84.52.703 Mosquito control district levies authorized. See RCW 17.28.100,...

84.52.706 - Rural county library district levy authorized. - RCW 84.52.706 Rural county library district levy authorized. See RCW...

84.52.709 - Intercounty rural library district levy authorized. - RCW 84.52.709 Intercounty rural library district levy authorized. See RCW...

84.52.712 - Reduction of city levy if part of library district. - RCW 84.52.712 Reduction of city levy if part of library...

84.52.713 - Island library district levy authorized. - RCW 84.52.713 Island library district levy authorized. See RCW 27.12.420...

84.52.718 - Levy by receiver of disincorporated city authorized. - RCW 84.52.718 Levy by receiver of disincorporated city authorized. See...

84.52.719 - Second-class city levies. - RCW 84.52.719 Second-class city levies. See RCW 35.23.470.

84.52.721 - Unclassified city sewer fund levy authorized. - RCW 84.52.721 Unclassified city sewer fund levy authorized. See RCW...

84.52.724 - City accident fund levy authorized. - RCW 84.52.724 City accident fund levy authorized. See RCW 35.31.060.

84.52.727 - City emergency fund levy authorized. - RCW 84.52.727 City emergency fund levy authorized. See RCW 35.32A.060.

84.52.730 - City lowlands and waterway projects levy authorized. - RCW 84.52.730 City lowlands and waterway projects levy authorized. See...

84.52.733 - Metropolitan municipal corporation levy authorized. - RCW 84.52.733 Metropolitan municipal corporation levy authorized. See RCW 35.58.090.

84.52.736 - Metropolitan park district levy authorized. - RCW 84.52.736 Metropolitan park district levy authorized. See RCW 35.61.210.

84.52.739 - Code city accident fund levy authorized. - RCW 84.52.739 Code city accident fund levy authorized. See RCW...

84.52.742 - County lands assessment fund levy authorized. - RCW 84.52.742 County lands assessment fund levy authorized. See RCW...

84.52.745 - General county levy authorized. - RCW 84.52.745 General county levy authorized. See RCW 36.40.090.

84.52.749 - County rail district tax levies authorized. - RCW 84.52.749 County rail district tax levies authorized. See RCW...

84.52.750 - Solid waste disposal district—Excess levies authorized. - RCW 84.52.750 Solid waste disposal district—Excess levies authorized. See RCW...

84.52.751 - County hospital maintenance levy authorized. - RCW 84.52.751 County hospital maintenance levy authorized. See RCW 36.62.090.

84.52.754 - Park and recreation service area levies authorized. - RCW 84.52.754 Park and recreation service area levies authorized. See...

84.52.757 - Park and recreation district levies authorized. - RCW 84.52.757 Park and recreation district levies authorized. See RCW...

84.52.760 - County road fund levy authorized. - RCW 84.52.760 County road fund levy authorized. See RCW 36.82.040.

84.52.761 - Road and bridge service district levies authorized. - RCW 84.52.761 Road and bridge service district levies authorized. See...

84.52.763 - City firemen's pension fund levy authorized. - RCW 84.52.763 City firemen's pension fund levy authorized. See RCW...

84.52.769 - Reduction of city levy if part of fire protection district. - RCW 84.52.769 Reduction of city levy if part of fire...

84.52.772 - Fire protection district levies authorized. - RCW 84.52.772 Fire protection district levies authorized. See RCW 52.16.130,...

84.52.775 - Port district levies authorized. - RCW 84.52.775 Port district levies authorized. See RCW 53.36.020, 53.36.070,...

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Revised Code of Washington Title 84 - Property Taxes

Revised Code of Washington
Title 84 - Property Taxes