Washington § 84.40.360 - Loss of exempt status — Property subject to pro rata portion of taxes for remainder of year.

Full text of Washington Revised Code of Washington § 84.40.360 — Loss of exempt status — Property subject to pro rata portion of taxes for remainder of year., with citation guidance and answers to common questions.

§ 84.40.360. Loss of exempt status — Property subject to pro rata portion of taxes for remainder of year.

Property which no longer retains its exempt status shall be subject to a pro rata portion of the taxes allocable to the remaining portion of the year after the date that the property lost its exempt status. If a portion of the property has lost its exempt status, only that portion shall be subject to tax under this section.
[ 1984 c 220 s 14; 1971 ex.s. c 44 s 3.]

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

Frequently Asked Questions About Washington § 84.40.360

What does Revised Code of Washington § 84.40.360 cover?

Section 84.40.360 ("Loss of exempt status — Property subject to pro rata portion of taxes for remainder of year.") 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 § 84.40.360?

A common citation format is "Revised Code of Washington § 84.40.360" (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 § 84.40.360 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.