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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...