Washington § 84.38.070 - Ceasing to reside permanently on property subject to deferral declaration.

Full text of Washington Revised Code of Washington § 84.38.070 — Ceasing to reside permanently on property subject to deferral declaration., with citation guidance and answers to common questions.

§ 84.38.070. Ceasing to reside permanently on property subject to deferral declaration.

If the claimant declaring his or her intention to defer special assessments or real property tax obligations under this chapter ceases to reside permanently on the property for which the declaration to defer is made between the date of filing the declaration and December 15th of that year, the deferral otherwise allowable under this chapter is not allowed on such tax roll. However, this section does not apply where the claimant dies, leaving a spouse, domestic partner, heir, or devisee surviving, who is also eligible for deferral of special assessment and/or property taxes.
[ 2019 c 453 s 6; 2008 c 6 s 703; 1975 1st ex.s. c 291 s 32.]

Notes

Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.

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

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Frequently Asked Questions About Washington § 84.38.070

What does Revised Code of Washington § 84.38.070 cover?

Section 84.38.070 ("Ceasing to reside permanently on property subject to deferral declaration.") 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 § 84.38.070?

A common citation format is "Revised Code of Washington § 84.38.070" (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 § 84.38.070 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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