The department of revenue has issued the following property tax advisory (PTA): PTA 6.2.2020 - Property Taxability of Motor Vehicles.

This PTA explains which vehicles qualify as "motor vehicles" and are therefore exempt from property taxation under RCW 84.36.595. It provides a general rule for exemption, defines "motor vehicles" and other statutory definitions related to the exemption, and lists examples of motor vehicles that do not qualify for the exemption. This PTA also describes criteria necessary for certain motor vehicles, such as fixed load vehicles, equipment added to a vehicle, and neighborhood electric vehicles.

A copy of this document is available via the Internet at Rule and Tax Advisory Adoptions and Repeals.

Atif Aziz, Tax Policy Manager

Rules Coordinator