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| WAC Sections |
| 458-16-080 | Improvements to single family dwellings—Definitions—Exemption—Limitation—Appeal rights. |
| 458-16-100 | Property tax exemptions, generally, rules of construction. |
| 458-16-1000 | Property belonging to federally recognized Indian tribes—Definitions—Exemption—Declaration process—Appeal rights. |
| 458-16-110 | Initial application and renewal declaration. |
| 458-16-115 | Personal property exemptions for household goods, furnishings, and personal effects, and for the head of a family. |
| 458-16-120 | Appeals. |
| 458-16-130 | Change in taxable status of real property. |
| 458-16-150 | Cessation of use—Taxes collectible for prior years. |
| 458-16-165 | Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption. |
| 458-16-180 | Public burying grounds or cemeteries. |
| 458-16-190 | Churches, parsonages and convents. |
| 458-16-200 | Land upon which a church or parsonage shall be built. |
| 458-16-210 | Nonprofit organizations, associations, or corporations organized and conducted for nonsectarian purposes. |
| 458-16-215 | Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants. |
| 458-16-220 | Church camps. |
| 458-16-230 | Character building organizations. |
| 458-16-240 | Veterans organizations. |
| 458-16-245 | Student loan agencies. |
| 458-16-260 | Nonprofit child day care centers, free libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities. |
| 458-16-266 | Homeownership development. |
| 458-16-270 | Schools and colleges. |
| 458-16-280 | Art, scientific, and historical collections. |
| 458-16-282 | Musical, dance, artistic, dramatic and literary associations. |
| 458-16-284 | Fire companies. |
| 458-16-286 | Humane societies. |
| 458-16-290 | Nature conservancy lands. |
| 458-16-300 | Public meeting hall—Public meeting place—Community meeting hall. |
| 458-16-310 | Community celebration facilities. |
| 458-16-320 | Emergency or transitional housing. |
| 458-16-330 | Sheltered workshops for persons with disabilities. |
| 458-16-340 | Multipurpose senior citizen centers. |
| 458-16-560 | Housing for qualifying households. |
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| 458-16-010 | Senior citizen and disabled persons exemption—Definitions. [Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 83-19-029 (Order PT 83-5), § 458-16-010, filed 9/14/83. Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-010, filed 2/11/81; Order PT 76-1, § 458-16-010, filed 4/7/76; Order PT 74-6, § 458-16-010, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-011 | Senior citizen and disabled persons exemption—Gross income. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-011, filed 2/11/81.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-012 | Senior citizens and disabled persons exemption—Adjusted gross income. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-012, filed 2/11/81.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-013 | Senior citizens and disabled persons exemption—Disposable income. [Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 92-15-058, § 458-16-013, filed 7/13/92, effective 8/13/92; WSR 83-19-029 (Order PT 83-5), § 458-16-013, filed 9/14/83. Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-013, filed 2/11/81.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-020 | Senior citizen and disabled persons exemption—Qualifications for exemption. [Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 92-15-058, § 458-16-020, filed 7/13/92, effective 8/13/92; WSR 83-19-029 (Order PT 83-5), § 458-16-020, filed 9/14/83. Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-020, filed 2/11/81; Order PT 74-6, § 458-16-020, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-022 | Senior citizen and disabled persons exemption—Qualifications for cooperative housing. [Order PT 76-1, § 458-16-022, filed 4/7/76.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-030 | Senior citizen and disabled persons exemption—Claims. [Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 88-13-041 (Order PT 88-8), § 458-16-030, filed 6/9/88; WSR 83-19-029 (Order PT 83-5), § 458-16-030, filed 9/14/83; Order PT 74-6, § 458-16-030, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-040 | Senior citizen and disabled persons exemption—Denial—Appeal—Penalty—Perjury. [Order PT 74-6, § 458-16-040, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-050 | Senior citizen and disabled persons exemption—Amount of exemption. [Statutory Authority: RCW 84.36.389. WSR 88-02-008 (Order PT 87-8), § 458-16-050, filed 12/28/87. Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 83-19-029 (Order PT 83-5), § 458-16-050, filed 9/14/83. Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-050, filed 2/11/81; Order PT 74-6, § 458-16-050, filed 9/11/74.] Repealed by WSR 98-14-028, filed 6/22/98, effective 7/23/98. Statutory Authority: RCW 84.36.865, 84.08.010 and 84.08.070. |
| 458-16-060 | Senior citizen and disabled persons exemption—Transfer of exemption. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-060, filed 2/11/81; Order PT 74-6, § 458-16-060, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-070 | Senior citizen and disabled persons exemption—Cancellation. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-070, filed 2/11/81; Order PT 74-6, § 458-16-070, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-079 | Senior citizen and disabled persons exemption—Refunds—Late filings. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-079, filed 2/11/81.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC. |
| 458-16-081 | Improvements to single family dwellings—Exemption—Filing—Amount—Limits. [Statutory Authority: RCW 84.36.400. WSR 81-04-052 (Order PT 81-1), § 458-16-081, filed 2/4/81; Order PT 75-3, § 458-16-081, filed 5/23/75.] Repealed by WSR 00-09-004, filed 4/5/00, effective 5/6/00. Statutory Authority: RCW 84.36.400 and RCW 84.36.365. |
| 458-16-111 | Filing fees, penalties and refunds. [Statutory Authority: RCW 84.08.010, 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-111, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 88-13-041 (Order PT 88-8), § 458-16-111, filed 6/9/88. Statutory Authority: RCW 84.36.865. WSR 85-05-025 (Order PT 85-1), § 458-16-111, filed 2/15/85; WSR 81-05-017 (Order PT 81-7), § 458-16-111, filed 2/11/81; Order PT 77-2, § 458-16-111, filed 5/23/77.] Repealed by WSR 98-18-006, filed 8/20/98, effective 9/20/98. Statutory Authority: RCW 84.36.865, 84.36.037, 84.36.805, 84.36.815, 84.36.825 and 84.36.840. |
| 458-16-140 | Property tax exemptions, generally, rules of construction—Proof of exemption. [Order PT 76-2, § 458-16-140, filed 4/7/76. Formerly WAC 458-12-150.] Repealed by Order PT 77-2, filed 5/23/77. |
| 458-16-160 | Property tax exemptions, generally, rules of construction—Inaccurate information—What constitutes. [Order PT 76-2, § 458-16-160, filed 4/7/76. Formerly WAC 458-12-152.] Repealed by Order PT 77-2, filed 5/23/77. |
| 458-16-170 | Property tax exemptions, generally, rules of construction—Rental or lease of property deemed to be exempt. [Order PT 76-2, § 458-16-170, filed 4/7/76. Formerly WAC 458-12-153.] Repealed by Order PT 77-2, filed 5/23/77. |
| 458-16-250 | Property tax exemptions, generally, rules of construction—Relief organizations. [Order PT 76-2, § 458-16-250, filed 4/7/76. Formerly WAC 458-12-220.] Repealed by Order PT 77-2, filed 5/23/77. |
| 458-16-265 | Nonprofit homes for the aging. [Statutory Authority: RCW 82.08.010, 84.36.865 and 84.36.041. WSR 90-06-048, § 458-16-265, filed 3/2/90, effective 4/2/90.] Repealed by WSR 95-06-042, filed 2/24/95, effective 3/27/95. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.36.041. |
| 458-16-301 | Applications without penalties. [Statutory Authority: RCW 84.36.865. WSR 81-21-010 (Order PT 81-14), § 458-16-301, filed 10/8/81.] Repealed by WSR 82-22-060 (Order PT 82-8), filed 11/2/82. Statutory Authority: RCW 84.36.865. |