US Laws, Codes, Statutes & Cases

RCW Sections

• 84.36.005  Property subject to taxation.
• 84.36.010  Public, certain public-private and tribal property exempt.
• 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 guarantee agencies.
• 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 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.
• 84.36.050  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 buildings of cities, towns, or fire companies -- Humane societies.
• 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 -- Three 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.
• 84.36.135  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 or used for sheltered workshops for handicapped.
• 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 very low-income 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.
• 84.36.600  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 manufacture of alcohol fuel or biodiesel fuel.
• 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.

GENERAL PROVISIONS

• 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  Initial application, renewal declaration for exemption -- Affidavit certifying exempt status -- Exemption effective for following year.
• 84.36.820  Application forms to be mailed to owners of exempt property -- Failure to file before due date, effect.
• 84.36.825  Application, declaration fee -- Waiver authorized -- 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.
• 84.36.900  Severability -- 1973 2nd ex.s. c 40.
• 84.36.905  Effective date -- Construction -- 1973 2nd ex.s. c 40.

Notes:

Burying places: RCW 68.24.220. Cemetery associations: RCW 68.20.110, 68.20.120. Columbia Basin project: RCW 89.12.120. Conservation districts: Chapter 89.08 RCW. Consumer loan act: Chapter 31.04 RCW. Credit unions: Chapter 31.12 RCW. Federal agencies and instrumentalities: State Constitution Art. 7 §§ 1, 3; Title 37 RCW. Flood control district property: RCW 86.09.520. Irrigation district property: RCW 87.03.260. Local improvement trust property: RCW 35.53.010. Olympic National Park: RCW 37.08.210. Open space, agricultural, timber lands -- Current use -- Conservation futures: Chapter 84.34 RCW. Privilege taxes: Chapter 54.28 RCW. Public utility districts -- Taxation: RCW 54.16.080. Rainier National Park: RCW 37.08.200. Savings and loan associations: RCW 33.28.040. Termination of tax preferences: Chapter 43.136 RCW. Timber and forest lands: Chapter 84.33 RCW. Timber property tax exemption: RCW 84.33.040.