Washington § 84.36.031 - Clarification of exemption in RCW 84.36.030.

Full text of Washington Revised Code of Washington § 84.36.031 — Clarification of exemption in RCW 84.36.030., with citation guidance and answers to common questions.

§ 84.36.031. Clarification of exemption in RCW 84.36.030.

(1) Except as provided otherwise in subsection (2) of this section, property leased, loaned, sold with the option to repurchase, or otherwise made available to organizations described in RCW 84.36.030 is not exempt from taxation.
(2) Property remains eligible for the exemption under RCW 84.36.030, if:
(a) The property is owned by an organization exempt under RCW 84.36.020 or 84.36.030 that loans, leases, or rents the property to another organization for the exempt purposes provided in RCW 84.36.030; or
(b) The property is owned by an entity formed exclusively for the purpose of leasing the property to an organization that will use the property for the exempt purpose provided in RCW 84.36.030, if:
(i) The lessee uses the property for the exempt purposes provided in RCW 84.36.030;
(ii) The immediate previous owner of the property had received an exemption under RCW 84.36.020 or 84.36.030 for the property; and
(iii) The benefit of the exemption inures to the benefit of the lessee organization.
[ 2012 c 76 s 1; 2006 c 305 s 2; 1969 c 137 s 2.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 84.36.031

What does Revised Code of Washington § 84.36.031 cover?

Section 84.36.031 ("Clarification of exemption in RCW 84.36.030.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 84.36.031?

A common citation format is "Revised Code of Washington § 84.36.031" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 84.36.031 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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