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2018 Revised Code of Washington
Title 84 - PROPERTY TAXES
84.36 Exemptions.
- 84.36.005 Property subject to taxation.
- 84.36.010 Public, certain public-private and tribal property exempt.
- 84.36.012 Tribal property exemption—Application.
- 84.36.015 Property valued at less than five hundred dollars—Exceptions.
- 84.36.020 Cemeteries, churches, parsonages, convents, and grounds.
- 84.36.030 Property used for character building, benevolent, protective or rehabilitative social services—Camp facilities—Veteran or relief organization owned property—Property of nonprofit organizations that issue debt for student loans or that are 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 child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.
- 84.36.041 Nonprofit homes for the aging.
- 84.36.042 Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.
- 84.36.043 Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence.
- 84.36.045 Nonprofit organization property available without charge for medical research or training of medical personnel.
- 84.36.046 Nonprofit cancer clinic or center.
- 84.36.047 Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.
- 84.36.049 Nonprofit homeownership development.
- 84.36.050 Schools and colleges.
- 84.36.060 Art, scientific and historical collections and property used to maintain, etc., such collections—Property of associations engaged in production and performance of musical, dance, artistic, etc., works—Fire engines, implements, and 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—Fifteen thousand dollars actual value to head of family.
- 84.36.120 Household goods and personal effects—Definitions.
- 84.36.130 Airport property in this state for smaller airports belonging to municipalities of adjoining states.
- 84.36.133 Aircraft owned and operated by a commuter air carrier.
- 84.36.135 Real and personal property of housing finance commission.
- 84.36.210 Public right-of-way easements.
- 84.36.230 Interstate bridges—Reciprocity.
- 84.36.240 Soil and water conservation districts, personal property.
- 84.36.250 Water distribution property owned by nonprofit corporation or cooperative association.
- 84.36.255 Improvements to benefit fish and wildlife habitat, water quality, and water quantity—Cooperative assistance to landowners—Certification of best management practice—Limitation—Landowner claim and certification.
- 84.36.260 Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations.
- 84.36.262 Cessation of use giving rise to exemption.
- 84.36.264 Application for exemption under RCW 84.36.260, conservation of ecological systems.
- 84.36.300 Stocks of merchandise, goods, wares, or material—Aircraft parts, etc.—When eligible for exemption.
- 84.36.301 Legislative finding and declaration for RCW 84.36.300.
- 84.36.310 Requirements for exemption under RCW 84.36.300.
- 84.36.320 Inspection of books and records for exemption under RCW 84.36.300.
- 84.36.350 Property owned and used for sheltered workshops for 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.
- 84.36.575 Nonprofit organizations—Aircraft.
- 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 operation of an anaerobic digester.
- 84.36.640 Property used for the manufacture of wood biomass fuel.
- 84.36.645 Semiconductor materials.
- 84.36.650 Property used by certain nonprofits to solicit or collect money for artists.
- 84.36.655 Property related to the manufacture of superefficient airplanes.
- 84.36.660 Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.
- 84.36.665 Military housing.
- 84.36.670 Senior citizen organizations—Property used for operation of a multipurpose senior citizen center.
- 84.36.800 Definitions.
- 84.36.805 Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.
- 84.36.810 Cessation of use under which exemption granted—Collection of taxes.
- 84.36.812 Additional tax payable at time of sale—Appeal of assessed values.
- 84.36.813 Change in use—Duty to notify county assessor—Examination—Recommendation.
- 84.36.815 Tax exempt status—Initial application—Renewal.
- 84.36.820 Renewal notice for exempt property—Failure to file before due date, effect.
- 84.36.825 Late filing penalty.
- 84.36.830 Review of applications for exemption—Procedure—Approval or denial—Notice.
- 84.36.833 Application for exemption or renewal may include all contiguous exempt property.
- 84.36.835 List of exempt properties to be prepared and furnished each county assessor.
- 84.36.840 Statements—Reports—Information—Filing—Requirements.
- 84.36.845 Revocation of exemption approved or renewed due to inaccurate information.
- 84.36.850 Review—Appeals.
- 84.36.855 Property changing from exempt to taxable status—Procedure.
- 84.36.860 Public notice of provisions of act.
- 84.36.865 Rules and regulations.
- 84.36.905 Effective date—Construction—1973 2nd ex.s. c 40.
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, timberlands—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 forestlands: Chapter 84.33 RCW.
Timber property tax exemption: RCW 84.33.040.
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