Chapter 84.36 RCW

EXEMPTIONS

Sections

HTMLPDF 84.36.005Property subject to taxation.
HTMLPDF 84.36.010Public, certain public-private and tribal property exempt.
HTMLPDF 84.36.012Tribal property exemptionApplication.
HTMLPDF 84.36.015Property valued at less than five hundred dollarsExceptions.
HTMLPDF 84.36.020Cemeteries, churches, parsonages, convents, and grounds.
HTMLPDF 84.36.030Property used for character building, benevolent, protective or rehabilitative social servicesCamp facilitiesVeteran or relief organization owned propertyProperty of nonprofit organizations that issue debt for student loans or that are guarantee agencies.
HTMLPDF 84.36.031Clarification of exemption in RCW 84.36.030.
HTMLPDF 84.36.032Administrative offices of nonprofit religious organizations.
HTMLPDF 84.36.035Property used by qualifying blood, tissue, or blood and tissue banks.
HTMLPDF 84.36.037Nonprofit organization property connected with operation of public assembly hall or meeting place.
HTMLPDF 84.36.040Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.
HTMLPDF 84.36.041Nonprofit homes for the aging.
HTMLPDF 84.36.042Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.
HTMLPDF 84.36.043Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violenceRecovery residences.
HTMLPDF 84.36.045Nonprofit organization property available without charge for medical research or training of medical personnel.
HTMLPDF 84.36.046Nonprofit cancer clinic or center.
HTMLPDF 84.36.047Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.
HTMLPDF 84.36.049Nonprofit homeownership development.
HTMLPDF 84.36.050Schools and colleges.
HTMLPDF 84.36.060Art, scientific and historical collections and property used to maintain, etc., such collectionsProperty of associations engaged in production and performance of musical, dance, artistic, etc., worksFire engines, implements, and buildings of cities, towns, or fire companiesHumane societies.
HTMLPDF 84.36.070Intangible personal propertyAppraisal.
HTMLPDF 84.36.079Rights, title, interest, and materials of certain vessels under construction.
HTMLPDF 84.36.080Certain ships and vessels.
HTMLPDF 84.36.090Exemption for other ships and vessels.
HTMLPDF 84.36.100Size of vessel immaterial.
HTMLPDF 84.36.105Cargo containers used in ocean commerce.
HTMLPDF 84.36.110Household goods and personal effectsFifteen thousand dollars actual value to head of family.
HTMLPDF 84.36.120Household goods and personal effectsDefinitions.
HTMLPDF 84.36.130Airport property in this state for smaller airports belonging to municipalities of adjoining states.
HTMLPDF 84.36.133Aircraft owned and operated by a commuter air carrier.
HTMLPDF 84.36.135Real and personal property of housing finance commission.
HTMLPDF 84.36.210Public right-of-way easements.
HTMLPDF 84.36.230Interstate bridgesReciprocity.
HTMLPDF 84.36.240Soil and water conservation districts, personal property.
HTMLPDF 84.36.250Water distribution property owned by nonprofit corporation or cooperative association.
HTMLPDF 84.36.255Improvements to benefit fish and wildlife habitat, water quality, and water quantityCooperative assistance to landownersCertification of best management practiceLimitationLandowner claim and certification.
HTMLPDF 84.36.260Property, interests, etc., used for conservation of ecological systems, natural resources, or open spaceConservation or scientific research organizations.
HTMLPDF 84.36.262Cessation of use giving rise to exemption.
HTMLPDF 84.36.264Application for exemption under RCW 84.36.260, conservation of ecological systems.
HTMLPDF 84.36.300Stocks of merchandise, goods, wares, or materialAircraft parts, etc.When eligible for exemption.
HTMLPDF 84.36.301Legislative finding and declaration for RCW 84.36.300.
HTMLPDF 84.36.310Requirements for exemption under RCW 84.36.300.
HTMLPDF 84.36.320Inspection of books and records for exemption under RCW 84.36.300.
HTMLPDF 84.36.350Property owned and used for sheltered workshops for persons with disabilities.
HTMLPDF 84.36.379ResidencesProperty tax exemptionFindings.
HTMLPDF 84.36.381ResidencesProperty tax exemptionsQualifications.
HTMLPDF 84.36.383ResidencesDefinitions.
HTMLPDF 84.36.385ResidencesClaim for exemptionFormsChange of statusPublication and notice of qualifications and manner of making claims.
HTMLPDF 84.36.387ResidencesClaimantsPenalty for falsificationReduction by remainderman.
HTMLPDF 84.36.389ResidencesRules and regulationsAuditsConfidentialityCriminal penalty.
HTMLPDF 84.36.400Improvements to single-family dwellingsAccessory dwelling units rented to low-income households in a county with a population of 1,500,000 or more.
HTMLPDF 84.36.451Right to occupy or use certain public property, including leasehold interests.
HTMLPDF 84.36.470Agricultural productsExemption.
HTMLPDF 84.36.477Business inventories.
HTMLPDF 84.36.480Nonprofit fair associations.
HTMLPDF 84.36.487Air pollution control equipment in thermal electric generation facilitiesRecordsPayments on cessation of operation.
HTMLPDF 84.36.500Conservation futures on agricultural land.
HTMLPDF 84.36.510Mobile homes in dealer's inventory.
HTMLPDF 84.36.550Nonprofit organizationsProperty used for solicitation or collection of gifts, donations, or grants.
HTMLPDF 84.36.560Nonprofit organizations that provide rental housing or used space to qualifying households.
HTMLPDF 84.36.570Nonprofit organizationsProperty used for agricultural research and education programs.
HTMLPDF 84.36.590Property used in connection with privatization contract at Hanford reservation.
HTMLPDF 84.36.595Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.
HTMLPDF 84.36.597Heavy equipment rental property.
HTMLPDF 84.36.600Computer software.
HTMLPDF 84.36.605Sales/leasebacks by regional transit authorities.
HTMLPDF 84.36.630Farming machinery and equipment.
HTMLPDF 84.36.635Property used for the operation of an anaerobic digester.
HTMLPDF 84.36.640Property used for the manufacture of wood biomass fuel.
HTMLPDF 84.36.645Semiconductor materials.
HTMLPDF 84.36.650Property used by certain nonprofits to solicit or collect money for artists.
HTMLPDF 84.36.655Property related to the manufacture of superefficient airplanes.
HTMLPDF 84.36.660Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.
HTMLPDF 84.36.665Military housing.
HTMLPDF 84.36.670Senior citizen organizationsProperty used for operation of a multipurpose senior citizen center.
HTMLPDF 84.36.675Housing for low-income households provided by limited equity cooperatives.
HTMLPDF 84.36.680Generation or storage of renewable energy.
GENERAL PROVISIONS
HTMLPDF 84.36.800Definitions.
HTMLPDF 84.36.805Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.
HTMLPDF 84.36.810Cessation of use under which exemption grantedCollection of taxes.
HTMLPDF 84.36.812Additional tax payable at time of saleAppeal of assessed values.
HTMLPDF 84.36.813Change in useDuty to notify county assessorExaminationRecommendation.
HTMLPDF 84.36.815Tax exempt statusInitial applicationRenewal.
HTMLPDF 84.36.820Renewal notice for exempt propertyFailure to file before due date, effect.
HTMLPDF 84.36.825Late filing penalty.
HTMLPDF 84.36.830Review of applications for exemptionProcedureApproval or denialNotice.
HTMLPDF 84.36.833Application for exemption or renewal may include all contiguous exempt property.
HTMLPDF 84.36.835List of exempt properties to be prepared and furnished each county assessor.
HTMLPDF 84.36.840StatementsReportsInformationFilingRequirements.
HTMLPDF 84.36.845Revocation of exemption approved or renewed due to inaccurate information.
HTMLPDF 84.36.850ReviewAppeals.
HTMLPDF 84.36.855Property changing from exempt to taxable statusProcedure.
HTMLPDF 84.36.860Public notice of provisions of act.
HTMLPDF 84.36.865Rules and regulations.
HTMLPDF 84.36.905Effective dateConstruction1973 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, timberlandsCurrent useConservation futures: Chapter 84.34 RCW.
Privilege taxes: Chapter 54.28 RCW.
Public utility districtsTaxation: 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.