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SUBSTITUTE
SENATE BILL 6115
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Passed
Legislature - 2000 Regular Session
State of Washington 56th
Legislature 2000 Regular Session
By
Read first time 01/18/2000.
Reinstating
the property tax exemption for motor vehicles, travel trailers, and campers.
AN
ACT Relating to the reinstatement of the exemption from property tax for motor
vehicles, travel trailers, and campers eliminated by Initiative 695; adding a
new section to chapter 84.36 RCW; creating a new section; and declaring an
emergency.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
NEW
SECTION. Sec. 1. A
new section is added to chapter 84.36 RCW to read as follows:
(1)
For the purposes of this section, the following definitions apply:
(a)
"Motor vehicle" means all motor vehicles, trailers, and semitrailers
used, or of the type designed primarily to be used, upon the public streets and
highways, for the convenience or pleasure of the owner, or for the conveyance,
for hire or otherwise, of persons or property, including fixed loads and
facilities for human habitation; but shall not include (i) vehicles carrying
exempt licenses; (ii) dock and warehouse tractors and their cars or trailers,
lumber carriers of the type known as spiders, and all other automotive
equipment not designed primarily for use upon public streets or highways; (iii)
motor vehicles or their trailers used entirely upon private property; (iv)
mobile homes as defined in RCW 46.04.302; or (v) motor vehicles owned by
nonresident military personnel of the armed forces of the United States
stationed in the state of Washington, provided personnel were also nonresident
at the time of their entry into military service.
(b)
"Travel trailer" has the meaning given in RCW 46.04.623. However, if
a park trailer, as defined in RCW 46.04.622, has substantially lost its
identity as a mobile unit by virtue of its being permanently sited in location
and placed on a foundation of either posts or blocks with connections with
sewer, water, or other utilities for the operation of installed fixtures and
appliances, it will be considered real property and will be subject to ad
valorem property taxation imposed in accordance with this title, including the
provisions with respect to omitted property, except that a park trailer located
on land not owned by the owner of the park trailer will be subject to the
personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
(c)
"Camper" has the meaning given in RCW 46.04.085.
(2)
Motor vehicles, travel trailers, and campers are exempt from property taxation.
NEW
SECTION. Sec. 2. This
act is necessary for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing public
institutions, and takes effect immediately.
NEW SECTION. Sec. 3. This
act applies retroactively to January 1, 2000.
