Washington Code — 84
Browse 824 sections in division 84 of the Washington code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 84.04.010. Introductory.
- § 84.04.020. "Assessed valuation of taxable property," and similar terms.
- § 84.04.030. "Assessed value of property."
- § 84.04.040. "Assessment year," "fiscal year."
- § 84.04.045. "County auditor."
- § 84.04.047. "Department."
- § 84.04.050. "Householder."
- § 84.04.055. "Legal description."
- § 84.04.060. "Money," "moneys."
- § 84.04.065. Number and gender.
- § 84.04.070. "Oath," "swear."
- § 84.04.075. "Person."
- § 84.04.080. "Personal property."
- § 84.04.090. "Real property."
- § 84.04.095. Classification of components of irrigation systems.
- § 84.04.100. "Tax" and derivatives.
- § 84.04.120. "Taxing district."
- § 84.04.130. "Tract," "lot," etc.
- § 84.04.140. "Regular property taxes," "regular property tax levies."
- § 84.04.150. "Computer software" and related terms.
- § 84.04.900. Construction — Title applicable to state registered domestic partnerships — 2009 c 521.
- § 84.08.005. Adoption of provisions of chapter 82.01 RCW.
- § 84.08.010. Powers of department of revenue — General supervision — Rules and processes — Visitation of counties.
- § 84.08.020. Additional powers — To advise county and local officers — Books and blanks — Reports.
- § 84.08.030. Additional powers — To test work of assessors — Supplemental assessment lists — Audits.
- § 84.08.040. Additional powers — To keep valuation records — Access to files of other public offices.
- § 84.08.050. Additional powers — Access to books and records — Hearings — Investigation of complaints.
- § 84.08.060. Additional powers — Power over county boards of equalization — Reconvening — Limitation on increase in property value in appeals to board of tax appeals from county board of equalization.
- § 84.08.070. Rules and regulations authorized.
- § 84.08.080. Department to decide questions of interpretation.
- § 84.08.115. Department to prepare explanation of property tax system.
- § 84.08.120. Duty to obey orders of department of revenue.
- § 84.08.130. Appeals from county board of equalization to board of tax appeals — Notice.
- § 84.08.140. Appeals from levy of taxing district to department of revenue.
- § 84.08.190. Assessors to meet with department of revenue.
- § 84.08.210. Confidentiality and privilege of tax information — Exceptions — Penalty.
- § 84.08.220. Electronic communication of confidential property tax information.
- § 19.16.500. Public bodies may retain collection agencies to collect public debts — Fees.
- § 84.09.010. Nomenclature — Taxes designated as taxes of year in which payable.
- § 84.09.020. Abbreviations authorized.
- § 84.09.030. Taxing district boundaries — Establishment.
- § 84.09.035. Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district — Date effective.
- § 84.09.037. School district boundary changes.
- § 84.09.040. Penalty for nonperformance of duty by county officers.
- § 84.09.050. Fees and costs allowed in civil actions against county officers.
- § 84.09.060. Property tax advisor.
- § 84.09.070. Authority of operating agencies to levy taxes.
- § 84.09.090. Electronic assessment, notice, or other information provided by assessor.
- § 84.12.200. Definitions.
- § 84.12.210. Property used but not owned deemed sole operating property of owning company.
- § 84.12.220. Jurisdiction to determine operating, nonoperating property.
- § 84.12.230. Annual reports to be filed.
- § 84.12.240. Access to books and records.
- § 84.12.250. Depositions may be taken.
- § 84.12.260. Default valuation by department of revenue — Penalty — Estoppel.
- § 84.12.270. Annual assessment — Sources of information.
- § 84.12.280. Classification of real and personal property.
- § 84.12.300. Valuation of interstate utility — Apportionment of system value to state.
- § 84.12.310. Deduction of nonoperating property.
- § 84.12.320. Persons bound by notice.
- § 84.12.330. Assessment roll — Notice of valuation.
- § 84.12.340. Hearings on assessment, time and place of.
- § 84.12.350. Apportionment of value by department of revenue.
- § 84.12.360. Basis of apportionment.
- § 84.12.370. Certification to county assessor — Entry upon tax rolls.
- § 84.12.380. Assessment of nonoperating property.
- § 84.12.390. Rules and regulations.
- § 84.14.005. Findings — Intent.
- § 84.14.007. Purpose.
- § 84.14.010. Definitions.
- § 84.14.015. Transit-oriented development — Application standards.
- § 84.14.020. Exemption — Duration — Valuation — Relocation assistance.
- § 84.14.021. Exemption — Duration — Valuation — New construction.
- § 84.14.030. Application — Requirements.
- § 84.14.040. Designation of residential targeted area — Criteria — Local designation — Hearing — Standards, guidelines.
- § 84.14.050. Application — Procedures.
- § 84.14.060. Approval — Required findings.
- § 84.14.070. Processing — Approval — Denial — Appeal.
- § 84.14.080. Fees.
- § 84.14.090. Filing requirements for owner upon completion — Determination by city or county — Notice of intention by city or county not to file — Extension of deadline — Appeal.
- § 84.14.100. Report — Filing — Department of commerce audit or review — Guidance to cities and counties. (Expires January 1, 2058.)
- § 84.14.110. Change in use — Notice by owner — Additional tax — Penalties — Interest — Lien — Cancellation of exemption — Notice of cancellation — Appeal — Correction of tax rolls.
- § 84.16.010. Definitions.
- § 84.16.020. Annual statement of private car companies.
- § 84.16.030. Annual statement of railroad companies.
- § 84.16.032. Access to books and records.
- § 84.16.034. Depositions may be taken, when.
- § 84.16.036. Default valuation by department of revenue — Penalty — Estoppel.
- § 84.16.040. Annual assessment — Sources of information.
- § 84.16.050. Basis of valuation — Apportionment of system value to state.
- § 84.16.090. Assessment roll — Notice of valuation.
- § 84.16.100. Hearings, time and place of.
- § 84.16.110. Apportionment of value to counties by department of revenue.
- § 84.16.120. Basis of apportionment.
- § 84.16.130. Certification to county assessors — Apportionment to taxing districts — Entry upon tax rolls.
- § 84.16.140. Assessment of nonoperating property.
- § 84.20.010. Easements taxable as personalty.
- § 84.20.020. Servient estate taxable as realty.
- § 84.20.030. Sale for taxes — Realty to be sold subject to easement.
- § 84.20.040. Realty not subject to tax on easement or property thereon.
- § 84.20.050. Railroads excepted.
- § 84.25.010. Findings.
- § 84.25.020. Purpose.
- § 84.25.030. Definitions.
- § 84.25.040. Exemption — New construction of industrial/manufacturing facilities.
- § 84.25.050. Application requirements for property owner.
- § 84.25.060. Targeted area designation requirements.
- § 84.25.070. Exemption application procedures.
- § 84.25.080. Application approval — City governing authority review requirements.
- § 84.25.090. Application — City governing authority approval or denial — Appeals.
- § 84.25.100. Application fee.
- § 84.25.110. Certificate of tax exemption — Requirements.
- § 84.25.120. Annual report.
- § 84.25.130. Improvements.
- § 84.25.140. Application — 2015 1st sp.s. c 9.
- § 84.26.010. Legislative findings.
- § 84.26.020. Definitions.
- § 84.26.030. Special valuation criteria.
- § 84.26.040. Application — Fees.
- § 84.26.050. Referral of application to local review board — Agreement — Approval or denial.
- § 84.26.060. Notice to assessor of approval — Certification and filing — Notation of special valuation.
- § 84.26.070. Valuation.
- § 84.26.080. Duration of special valuation — Notice of disqualification.
- § 84.26.090. Disqualification for valuation — Additional tax — Lien — Exceptions from additional tax.
- § 84.26.100. Payment of additional tax — Distribution.
- § 84.26.110. Special valuation — Request for assistance from state historic preservation officer authorized.
- § 84.26.120. Rules.
- § 84.26.130. Appeals from decisions on applications.
- § 84.33.010. Legislative findings.
- § 84.33.035. Definitions.
- § 84.33.040. Timber exempt from ad valorem taxation.
- § 84.33.041. State excise tax on harvesters of timber imposed — Credit for county tax — Deposit of moneys in timber tax distribution account.
- § 84.33.046. Excise tax rate July 1, 1988, and thereafter.
- § 84.33.051. County excise tax on harvesters of timber authorized — Rate — Administration and collection — Deposit of moneys in timber tax distribution account — Use.
- § 84.33.074. Excise tax on harvesters of timber — Calculation of tax by small harvesters — Election — Filing form.
- § 84.33.075. Excise tax on harvesters of timber — Exemption for certain nonprofit organizations, associations, or corporations.
- § 84.33.0775. Timber harvest tax credit.
- § 84.33.0776. Timber harvest excise tax agreement credit.
- § 84.33.078. Harvesting and marketing costs for state or local government harvests.
- § 84.33.081. Distributions from timber tax distribution account — Distributions from county timber tax account.
- § 84.33.086. Payment of tax.
- § 84.33.088. Reporting requirements on timber purchase. (Expires September 30, 2029.)
- § 84.33.089. Estimates of harvestable public forestland — Adjustments.
- § 84.33.091. Tables of stumpage values — Revised tables — Legislative review — Appeal.
- § 84.33.096. Application of excise taxes' administrative provisions and definitions.
- § 84.33.130. Forestland valuation — Application by owner that land be designated and valued as forestland — Hearing — Rules — Approval, denial of application — Appeal.
- § 84.33.140. Forestland valuation — Notation of forestland designation upon assessment and tax rolls — Notice of continuance — Removal of designation — Compensating tax.
- § 84.33.145. Compensating tax.
- § 84.33.170. Application of chapter to Christmas trees.
- § 84.33.175. Application of tax — Sale of land to governmental agency with reservation of rights to timber — Conveyance by governmental agency of trees.
- § 84.33.200. Legislative review of timber tax system — Information and data to be furnished.
- § 84.33.210. Forestland valuation — Special benefit assessments.
- § 84.33.220. Forestland valuation — Withdrawal from designation or change in use — Liability.
- § 84.33.230. Forestland valuation — Change in designation — Notice.
- § 84.33.240. Forestland valuation — Change in classification or use — Application of payments.
- § 84.33.250. Forestland valuation — Special benefit assessments.
- § 84.33.260. Forestland valuation — Withdrawal from designation or change in use — Benefit assessments.
- § 84.33.270. Forestland valuation — Government future development right — Conserving forestland — Exemptions.
- § 84.33.280. Applicant for forestry riparian easement program — Department to rely on certain documents.
- § 84.34.010. Legislative declaration.
- § 84.34.020. Definitions.
- § 84.34.030. Applications for current use classification — Forms — Fee — Times for making.
- § 84.34.035. Applications for current use classification — Approval or denial — Appeal — Duties of assessor upon approval.
- § 84.34.037. Applications for current use classification — To whom made — Factors — Review.
- § 84.34.041. Application for current use classification — Forms — Public hearing — Approval or denial.
- § 84.34.050. Notice of approval or disapproval — Procedure when approval granted.
- § 84.34.055. Open space priorities — Open space plan and public benefit rating system.
- § 84.34.060. Determination of true and fair value of classified land — Computation of assessed value.
- § 84.34.065. Determination of true and fair value of farm and agricultural land — Definitions.
- § 84.34.070. Withdrawal from classification.
- § 84.34.080. Change in use.
- § 84.34.090. Extension of additional tax and penalties on tax roll — Lien.
- § 84.34.100. Payment of additional tax, penalties, and/or interest.
- § 84.34.108. Removal of classification — Factors — Notice of continuance — Additional tax — Lien — Delinquencies — Exemptions.
- § 84.34.111. Remedies available to owner liable for additional tax.
- § 84.34.121. Information required.
- § 84.34.131. Valuation of timber not affected.
- § 84.34.141. Rules and regulations.
- § 84.34.145. Advisory committee.
- § 84.34.150. Reclassification of land classified under prior law which meets definition of farm and agricultural land.
- § 84.34.155. Reclassification of land classified as timberland which meets definition of forestland under chapter 84.33 RCW.
- § 84.34.160. Information on current use classification — Publication and dissemination.
- § 84.34.200. Acquisition of open space, etc., land or rights to future development by counties, cities, or metropolitan municipal corporations — Legislative declaration — Purposes.
- § 84.34.210. Acquisition of open space, land, or rights to future development by certain entities — Authority to acquire — Conveyance or lease back.
- § 84.34.220. Acquisition of open space, land, or rights to future development by certain entities — Developmental rights — "Conservation futures" — Acquisition — Restrictions.
- § 84.34.230. Acquisition of open space, etc., land or rights to future development by certain entities — Additional property tax levy authorized.
- § 84.34.240. Acquisition of open space, etc., land or rights to future development by certain entities — Conservation futures fund — Additional requirements, authority.
- § 84.34.250. Nonprofit nature conservancy corporation or association defined.
- § 84.34.300. Special benefit assessments for farm and agricultural land or timberland — Legislative findings — Purpose.
- § 84.34.310. Special benefit assessments for farm and agricultural land or timberland — Definitions.
- § 84.34.320. Special benefit assessments for farm and agricultural land or timberland — Exemption from assessment — Procedures relating to exemption — Constructive notice of potential liability — Waiver of exemption.
- § 84.34.330. Special benefit assessments for farm and agricultural land or timberland — Withdrawal from classification or change in use — Liability — Amount — Due date — Lien.
- § 84.34.340. Special benefit assessments for farm and agricultural land or timberland — Withdrawal or removal from classification — Notice to local government — Statement to owner of amounts payable — Delinquency date — Enforcement procedures.
- § 84.34.350. Special benefit assessments for farm and agricultural land — Use of payments collected.
- § 84.34.360. Special benefit assessments for farm and agricultural land or timberland — Rules to implement RCW 84.34.300 through 84.34.380.
- § 84.34.380. Special benefit assessments for farm and agricultural land or timberland — Application of exemption to rights and interests preventing nonagricultural or nonforest uses.
- § 84.34.370. Special benefit assessments for farm and agricultural land or timberland — Assessments due on land withdrawn or removed (as amended by 2014 c 97) .
- § 84.34.390. Application — Chapter 79.44 RCW — Assessments against public lands.
- § 84.34.400. County option to merge timberland and designated forestland programs.
- § 84.34.410. Application — Cannabis land uses.
- § 84.34.910. Effective date — 1970 ex.s. c 87.
- § 84.34.922. Severability — 1979 c 84.
- § 84.34.923. Effective date — 1992 c 69.
- § 84.36.260. Property, interests, etc., used for conservation of ecological systems, natural resources, or open space — Conservation or scientific research organizations.
- § 84.36.500. Conservation futures on agricultural land.
- § 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. (Expires January 1, 2038.)
- § 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 certain counties. (Effective until January 1, 2034.)
- § 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. (Contingent effective date; contingent expiration date.)
- § 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. (Expires July 1, 2040.)
- § 84.36.660. Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.
- § 19.27.500. Nightclubs — Automatic sprinkler system — Building code council shall adopt rules.
- § 19.27.520. Building constructed, used, or converted to nightclub — In accordance with chapter.
- § 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. (Expires January 1, 2033.)
- § 84.36.680. Generation or storage of renewable energy. (Effective until January 1, 2028.)
- § 84.36.690. Generation of renewable energy in a qualified renewable energy facility — Battery electric storage system — Rules. (Effective January 1, 2028.)
- § 84.36.800. Definitions. (Effective until January 1, 2033.)
- § 84.36.805. Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations. (Effective until January 1, 2033.)
- § 84.36.810. Cessation of use under which exemption granted — Collection of taxes. (Effective until January 1, 2033.)
- § 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. (Effective until January 1, 2033.)
- § 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.