Sections | ||
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—Recovery residences. | |
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 persons with disabilities. | |
84.36.379 | Residences—Property tax exemption—Findings. | |
84.36.381 | Residences—Property tax exemptions—Qualifications. | |
84.36.383 | Residences—Definitions. | |
84.36.385 | Residences—Claim for exemption—Forms—Change of status—Publication and notice of qualifications and manner of making claims. | |
84.36.387 | Residences—Claimants—Penalty for falsification—Reduction by remainderman. | |
84.36.389 | Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty. | |
84.36.400 | Improvements to single-family dwellings—Accessory dwelling units rented to low-income households in a county with a population of 1,500,000 or more. | |
84.36.451 | Right to occupy or use certain public property, including leasehold interests. | |
84.36.470 | Agricultural products—Exemption. | |
84.36.477 | Business inventories. | |
84.36.480 | Nonprofit fair associations. | |
84.36.487 | Air pollution control equipment in thermal electric generation facilities—Records—Payments on cessation of operation. | |
84.36.500 | Conservation futures on agricultural land. | |
84.36.510 | Mobile homes in dealer's inventory. | |
84.36.550 | Nonprofit organizations—Property used for solicitation or collection of gifts, donations, or grants. | |
84.36.560 | Nonprofit organizations that provide rental housing or used space to qualifying households. | |
84.36.570 | Nonprofit organizations—Property used for agricultural research and education programs. | |
84.36.590 | Property used in connection with privatization contract at Hanford reservation. | |
84.36.595 | Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses. | |
84.36.597 | Heavy equipment rental property. | |
84.36.600 | Computer software. | |
84.36.605 | Sales/leasebacks by regional transit authorities. | |
84.36.630 | Farming machinery and equipment. | |
84.36.635 | Property used for the operation of an anaerobic digester. | |
84.36.640 | Property used for the manufacture of wood biomass fuel. | |
84.36.645 | Semiconductor materials. | |
84.36.650 | Property used by certain nonprofits to solicit or collect money for artists. | |
84.36.655 | Property related to the manufacture of superefficient airplanes. | |
84.36.660 | Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520. | |
84.36.665 | Military housing. | |
84.36.670 | Senior citizen organizations—Property used for operation of a multipurpose senior citizen center. | |
84.36.675 | Housing for low-income households provided by limited equity cooperatives. | |
84.36.680 | Generation or storage of renewable energy. | |
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 | 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. |