Washington § 84.36.451 - Right to occupy or use certain public property, including leasehold interests.

Full text of Washington Revised Code of Washington § 84.36.451 — Right to occupy or use certain public property, including leasehold interests., with citation guidance and answers to common questions.

§ 84.36.451. Right to occupy or use certain public property, including leasehold interests.

(1) The following property is exempt from taxation: Any and all rights to occupy or use any real or personal property owned in fee or held in trust by:
(a) The United States, the state of Washington, or any political subdivision or municipal corporation of the state of Washington, or a federally recognized Indian tribe for property exempt under RCW 84.36.010; or
(b) A public corporation, commission, or authority created under RCW 35.21.730 or 35.21.660 if the property is listed on or is within a district listed on any federal or state register of historical sites; and
(c) Any leasehold interest arising from the property identified in (a) and (b) of this subsection as defined in RCW 82.29A.020.
(2) The exemption under this section does not apply to:
(a) Any such leasehold interests which are a part of operating properties of public utilities subject to assessment under chapter 84.12 RCW; or
(b) Any such leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes.
(3) The exemption under this section may not be construed to modify the provisions of RCW 84.40.230.
[ 2014 c 207 s 6; 2001 c 26 s 2; 1979 ex.s. c 196 s 10; 1975-'76 2nd ex.s. c 61 s 14.]

Notes

Application—2014 c 207: See note following RCW 84.36.010.
Application—2001 c 26 ss 2 and 3: See note following RCW 84.40.410.
Effective date—1979 ex.s. c 196: See note following RCW 82.04.240.
Leasehold excise tax: Chapter 82.29A RCW.

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

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Frequently Asked Questions About Washington § 84.36.451

What does Revised Code of Washington § 84.36.451 cover?

Section 84.36.451 ("Right to occupy or use certain public property, including leasehold interests.") 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 § 84.36.451?

A common citation format is "Revised Code of Washington § 84.36.451" (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 § 84.36.451 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.