Washington § 64.90.020 - Separate titles and taxation.

Full text of Washington Revised Code of Washington § 64.90.020 — Separate titles and taxation., with citation guidance and answers to common questions.

§ 64.90.020. Separate titles and taxation.

(1) In a cooperative, unless the declaration provides that a unit owner's interest in a unit and its allocated interests is real estate for all purposes, that interest is personal property.
(2) In a condominium, plat community, or miscellaneous community, if there is any unit owner other than a declarant:
(a) Each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate; and
(b) Each unit together with its interest in the common elements must be separately taxed and assessed.
(3) If a development right has an ascertainable market value, the development right constitutes a separate parcel of real estate for property tax purposes and must be separately taxed and assessed to the declarant, and the declarant alone is liable for payment of those taxes.
(4) If there is no unit owner other than a declarant, the real estate comprising the common interest community may be taxed and assessed in any manner provided by law.
[ 2018 c 277 s 104.]

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

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Frequently Asked Questions About Washington § 64.90.020

What does Revised Code of Washington § 64.90.020 cover?

Section 64.90.020 ("Separate titles and taxation.") 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 § 64.90.020?

A common citation format is "Revised Code of Washington § 64.90.020" (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 § 64.90.020 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

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.