title: RCW 84.36.043

text:
(1) The real and personal property used by a nonprofit organization in providing emergency or transitional housing for low-income homeless persons as defined in RCW 35.21.685 or 36.32.415 or victims of domestic violence who are homeless for personal safety reasons is exempt from taxation if:
(a) The charge, if any, for the housing does not exceed the actual cost of operating and maintaining the housing; and
(b)(i) The property is owned by the nonprofit organization; or
(ii) The property is rented or leased by the nonprofit organization and the benefit of the exemption inures to the nonprofit organization.
(2) The real and personal property used by a nonprofit organization in maintaining an approved recovery residence registered under RCW 41.05.760 is exempt from taxation if:
(a) The charge for the housing does not exceed the actual cost of operating and maintaining the housing; and
(b)(i) The property is owned by the nonprofit organization; or
(ii) The property is rented or leased by the nonprofit organization and the benefit of the exemption inures to the nonprofit organization.
(3) As used in this section:
(a) "Homeless" means persons, including families, who, on one particular day or night, do not have decent and safe shelter nor sufficient funds to purchase or rent a place to stay.
(b) "Emergency housing" has the same meaning as in RCW 36.70A.030.
(c) "Transitional housing" means a project that provides housing and supportive services to homeless persons or families for up to two years and that has as its purpose facilitating the movement of homeless persons and families into independent living.
(d) "Recovery residence" has the same meaning as under RCW 41.05.760.
(4) The exemption in subsection (2) of this section applies to taxes levied for collection in calendar years 2024 through 2033.
(5) This exemption is subject to the administrative provisions contained in RCW 84.36.800 through 84.36.865.
[ 2026 c 230 s 4; 2023 sp.s. c 1 s 18; 1998 c 174 s 1; 1991 c 198 s 1; 1990 c 283 s 2; 1983 1st ex.s. c 55 s 12.]
Notes:
Tax preference performance statement—2023 sp.s. c 1 s 18: "(1) This section is the tax preference performance statement for the tax preference contained in section 18, chapter 1, Laws of 2023 [sp. sess.]. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808(2)(e).
(3) By exempting property used by nonprofit organizations maintaining approved recovery residences, it is the legislature's specific public policy objective to maximize funding for recovery residences to the extent possible, thereby increasing availability of such residences.
(4) To measure the effectiveness of the tax exemption provided in section 18 of this act in achieving the specific public policy objectives described in subsection (3) of this section, the joint legislative audit and review committee must evaluate:
(a) Annual changes in the total number of parcels qualifying for the exemption under section 18 of this act;
(b) The amount of annual property tax relief resulting from the tax exemption under section 18 of this act;
(c) The average annual number of people housed at recovery residences located on property qualifying for the exemption under section 18 of this act;
(d) The annualized amount charged for housing at recovery residences located on property qualifying for the exemption under section 18 of this act and the annualized estimated increase in the charge for housing if the properties had not been eligible for the exemption; and
(e) The annual amount of expenditures by nonprofits to maintain recovery residences located on property qualifying for the exemption under section 18 of this act.
(5) The legislature intends to extend the expiration date of the property tax exemption under section 18 of this act if the review by the joint legislative audit and review committee finds that:
(a) The number of properties qualifying for the exemption under section 18 of this act has increased;
(b) The number of individuals using recovery housing located on property qualifying for the exemption under section 18 of this act has increased; and
(c) The amount charged for recovery housing is reasonably consistent with the actual cost of operating and maintaining the housing.
(6) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to:
(a) Initial applications for the tax exemption under section 18 of this act as approved by the department of revenue under RCW 84.36.815;
(b) Annual financial statements prepared by nonprofit entities claiming the tax exemption under section 18 of this act;
(c) Filings with the federal government to maintain federal tax exempt status by nonprofit organizations claiming the tax exemption under section 18 of this act; and
(d) Any other data necessary for the evaluation under subsection (4) of this section." [ 2023 sp.s. c 1 s 19.]
Effective dates—1983 1st ex.s. c 55: See note following RCW 82.08.010.

catchline: Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence—Recovery residences.


doc_type: statute

jurisdiction: wa

title: RCW 84.36.045

text:
All real and personal property owned or used by any nonprofit corporation or association which is available without charge for research by, or for the training of, doctors, nurses, laboratory technicians, hospital administrators and staff or other hospital personnel, and which otherwise is used for medical research, the results of which will be available without cost to the public, shall be exempt from ad valorem taxation. If the real or personal property is leased, the benefit of the exemption shall inure to the nonprofit corporation or association.
To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805.
[ 1998 c 184 s 1; 1984 c 220 s 3; 1975 1st ex.s. c 291 s 23.]
Notes:
Application—1998 c 184: "This act applies to taxes levied for collection in 1999 and thereafter." [ 1998 c 184 s 3.]
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Nonprofit organization property available without charge for medical research or training of medical personnel.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 84.36.046

text:
(1) All real or personal property owned or used by a nonprofit organization, corporation, or association in connection with a nonprofit cancer clinic or center shall be exempt from taxation if all of the following conditions are met:
(a) The nonprofit cancer clinic or center must be comprised of or have been formed by an organization, corporation, or association qualified for exemption under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)), by a municipal hospital corporation, or by both;
(b) The nonprofit organization, corporation, or association operating the nonprofit clinic or center and applying for the exemption must be qualified for exemption under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)); and
(c) The property must be used primarily in connection with the prevention, detection, and treatment of cancer, except as provided in RCW 84.36.805.
(2)(a) As used in this section, "nonprofit cancer clinic or center" means a medical facility operated:
(i) By a nonprofit organization, corporation, or association associated with a nonprofit hospital or group of nonprofit hospitals, by a municipal hospital corporation, or by both; and
(ii) For the primary purpose of preventing and detecting cancer and treating cancer patients.
(b) For the purposes of this subsection, "primary purpose" means that at least fifty-one percent of the patients who receive treatment at the clinic or center do so because they have been diagnosed as having cancer. In carrying out its primary purpose, the nonprofit cancer clinic or center provides any combination of radiation therapy, chemotherapy, and ancillary services, directly related to the prevention, detection, and treatment of cancer. These ancillary services include, but are not limited to, patient screening, case management, counseling, and access to a tumor registry.
(3) The exemption also applies to administrative offices located within the nonprofit cancer clinic or center that are used exclusively in conjunction with the cancer treatment services provided by the nonprofit cancer clinic or center.
(4) If the real or personal property for which exemption is sought is leased, the benefit of the exemption must inure to the nonprofit cancer clinic or center.
[ 1997 c 143 s 1.]
Notes:
Applicability—1997 c 143: "This act is effective for taxes levied for collection in 1998 and thereafter." [ 1997 c 143 s 5.]

catchline: Nonprofit cancer clinic or center.


title: RCW 84.36.047

text:
The following property shall be exempt from taxation:
Real and personal property owned by or leased to any nonprofit corporation or association and, except as provided in RCW 84.36.805, used exclusively to rebroadcast, amplify, or otherwise facilitate the transmission and/or reception of radio and/or television signals originally broadcast by foreign or domestic governmental agencies for reception by the general public: PROVIDED, That in the event such property is leased, the benefit of the exemption shall inure to the user.
[ 1984 c 220 s 4; 1977 ex.s. c 348 s 1.]
Notes:
Effective date—Construction—1977 ex.s. c 348: "This act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, shall take effect immediately and shall be effective for assessment in 1977 for taxes due and payable in 1978." [ 1977 ex.s. c 348 s 3.]

catchline: Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.


title: RCW 84.36.049

text:
(1) All real property is exempt from state and local property taxes if owned by:
(a) A nonprofit entity, or a qualified cooperative association, for the purpose of developing or redeveloping on the real property one or more residences to be sold to low-income households including land to be leased as provided in subsection (10)(f)(ii) of this section; or
(b) A nonprofit entity for the purpose of selling the real property to a low-income household who enters into an agreement with the nonprofit to build, or have built, through a qualified mutual self-help housing program a residence on the real property.
(2) The exemption provided in this section expires on or at the earlier of:
(a)(i) For purposes of the exemption provided in subsection (1)(a) of this section, the date on which the nonprofit entity transfers title to the single-family dwelling unit or the date on which the qualified cooperative association first conveys, directly or indirectly through the transfer of an ownership interest in the association, any single-family dwelling unit on the property or any part of the property; or
(ii) For purposes of the exemption provided in subsection (1)(b) of this section, the date on which the nonprofit entity transfers title to the real property to the low-income household;
(b) The date on which the nonprofit entity or qualified cooperative association executes a lease of land described in subsection (10)(f)(ii) of this section;
(c) The end of the seventh consecutive property tax year for which the property is granted an exemption under this section or, if the nonprofit entity or qualified cooperative association has claimed an extension under subsection (4) of this section, the end of the tenth consecutive property tax year for which the property is granted an exemption under this section; or
(d) The property is no longer held for the purpose for which the exemption was granted.
(3) The exemption under this section does not expire as a consequence of the real property being transferred by one nonprofit entity to another nonprofit entity or to a qualified cooperative association so long as the transferee timely applies to the department and is approved for a continuation of the exemption.
(4) If the nonprofit entity believes that title to the single-family dwelling unit, or title of the real property exempt under subsection (1)(b) of this section, will not be transferred by the end of the sixth consecutive property tax year or if a qualified cooperative association believes that neither a single-family dwelling unit nor any other part of the property will be transferred by the end of the sixth consecutive property tax year, the nonprofit entity or qualified cooperative association may claim a three-year extension of the exemption period by:
(a) Filing a notice of extension with the department on or before March 31st of the sixth consecutive property tax year; and
(b) Providing a filing fee equal to the greater of $200 or 0.1 percent of the real market value of the property as of the most recent assessment date with the notice of extension. The filing fee must be deposited into the state general fund.
(5)(a) Except as provided in subsection (6) of this section, if the nonprofit entity has not transferred title to the single-family dwelling unit to a low-income household or title to the real property exempt under subsection (1)(b) of this section to a low-income household, or if a qualified cooperative association has not transferred either a single-family dwelling unit or any other property, within the applicable period described in subsection (2)(c) of this section, or if the nonprofit entity or qualified cooperative association has converted the property to a purpose other than the purpose for which the exemption was granted, the property is disqualified from the exemption.
(b) Upon disqualification, the county treasurer must collect an additional tax equal to all taxes that would have been paid on the property but for the existence of the exemption, plus interest at the same rate and computed in the same way as that upon delinquent property taxes.
(c) The additional tax must be distributed by the county treasurer in the same manner in which current property taxes applicable to the subject property are distributed. The additional taxes and interest are due in full 30 days following the date on which the treasurer's statement of additional tax due is issued.
(d) The additional tax and interest is a lien on the property. The lien for additional tax and interest has priority to and must be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the property may become charged or liable. If a nonprofit entity or qualified cooperative association sells or transfers real property subject to a lien for additional taxes under this subsection, such unpaid additional taxes must be paid by the nonprofit entity or qualified cooperative association at the time of sale or transfer. The county auditor may not accept an instrument of conveyance unless the additional tax has been paid. The nonprofit entity, qualified cooperative association, or the new owner may appeal the assessed values upon which the additional tax is based to the county board of equalization in accordance with the provisions of RCW 84.40.038.
(6) The exemption under this section does not expire as a consequence of the real property being transferred to another nonprofit organization, association, or corporation for a use that also qualifies for and is granted an exemption under this chapter.
(7)(a) Nonprofit entities receiving an exemption under subsection (1)(a) of this section must immediately notify the department when the exempt real property becomes occupied. The notice of occupancy made to the department must include a certification by the nonprofit entity that the occupants are a low-income household and a date when the title to the single-family dwelling unit was or is anticipated to be transferred.
(b) Qualified cooperative associations receiving an exemption under this section must immediately notify the department when any portion of the exempt real property becomes occupied as well as when all of the exempt real property becomes occupied. The notice provided when all the exempt real property becomes occupied must be filed within one year of all exempt real property becoming occupied and demonstrate that the qualified cooperative association does, in fact, meet the requirements for being a qualified cooperative association.
(c) Nonprofit entities receiving an exemption under subsection (1)(b) of this section must immediately notify the department when the exempt real property is sold to the low-income household. The notice must include a date when the title to the real property was or is anticipated to be transferred and a certification by the nonprofit entity that the purchaser is a low-income household.
(d) The department of revenue must make the notices of occupancy and real property transfers under (c) of this subsection available to the joint legislative audit and review committee, upon request by the committee, in order for the committee to complete its review of the tax preference in this section.
(8) Upon cessation of the exemption, the value of new construction and improvements to the property, not previously considered as new construction, must be considered as new construction for purposes of calculating levies under chapter 84.55 RCW. The assessed value of the property as it was valued prior to the beginning of the exemption may not be considered as new construction upon cessation of the exemption.
(9) Nonprofit entities and qualified cooperative associations receiving an exemption under this section must provide annual financial statements to the joint legislative audit and review committee, upon request by the committee, for the years that the exemption has been claimed. The nonprofit entity or qualified cooperative associations must identify the line or lines on the financial statements that comprise the percentage of revenues dedicated to the development of affordable housing.
(10) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Financial statements" means an audited annual financial statement and a completed United States treasury internal revenue service return form 990 for organizations exempt from income tax.
(b) "Low-income household" means a single person, family, or unrelated persons living together whose adjusted income is less than 80 percent of the median family income, adjusted for family size as most recently determined by the federal department of housing and urban development for the county in which the property is located.
(c) "Nonprofit entity" means a nonprofit as defined in RCW 84.36.800 that is exempt from federal income taxation under 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended.
(d) "Qualified cooperative association" means a cooperative association formed under chapter 23.86 or 24.06 RCW that owns the real property for which an exemption is sought under this section and following the completion of the development or redevelopment of such real property:
(i) 60 percent or more of the residences are owned by low-income households; and
(ii) 80 percent or more of the square footage of any improvements to the real property are exclusively used or available for use by the owners of the residences.
(e) "Qualified mutual self-help housing program" is a program dedicated to supporting the building of residences for low-income households in Washington through a mutual self-help construction method by which multiple low-income households use their own labor to reduce total construction costs of their residences. The program must also be:
(i) Operated by a nonprofit entity; and
(ii) Receiving financial support from the United States department of agriculture's mutual self-help housing technical assistance grant program or its successor program.
(f) "Residence" means:
(i) A single-family dwelling unit whether such unit be separate or part of a multiunit dwelling; and
(ii) The land on which a dwelling unit described in (f)(i) of this subsection (10) stands, whether to be sold, or to be leased for life or 99 years, to the low-income household owning such dwelling unit.
(11) The department may not accept applications for the initial exemption in this section after December 31, 2027. The exemption in this section may not be approved for and does not apply to taxes due in 2038 and thereafter.
(12) To be exempt under this section, the property must be used exclusively for the purposes for which the exemption is granted, except as otherwise provided in this section or RCW 84.36.805.
(13) This section expires January 1, 2038.
[ 2026 c 102 s 3; 2024 c 273 s 1; 2019 c 361 s 1; 2018 c 103 s 2; 2016 c 217 s 2.]
Notes:
Application—Automatic expiration date and tax preference performance statement exemption—2026 c 102: See notes following RCW 84.36.805.
Application—2024 c 273: "This act applies to taxes levied for collection in 2025 and thereafter." [ 2024 c 273 s 3.]
Application—2019 c 361: "This act applies to taxes levied for collection in 2020 and thereafter." [ 2019 c 361 s 3.]
Application—2018 c 103: "This act applies to taxes levied for collection in 2019 and thereafter." [ 2018 c 103 s 3.]
Tax preference performance statement—2024 c 273; 2019 c 361; 2018 c 103; 2016 c 217: "(1) This section is the tax preference performance statement for the tax preference contained in chapter 273, Laws of 2024, chapter 361, Laws of 2019, chapter 103, Laws of 2018, and chapter 217, Laws of 2016. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808(2)(e).
(3) It is the legislature's specific public policy objective to encourage and expand the ability of nonprofit low-income housing developers to provide homeownership opportunities for low-income households. It is the legislature's intent to exempt from taxation real property owned by a nonprofit entity for the purpose of building residences to be sold, or, in the case of land, to be leased for life or 99 years or to be sold for use in mutual self-help housing development, to low-income households in order to enhance the ability of nonprofit low-income housing developers to purchase and hold land for future affordable housing development.
(4)(a) To measure the effectiveness of the tax preferences provided in RCW 84.36.049 in achieving the specific public policy objectives described in subsection (3) of this section, the joint legislative audit and review committee must evaluate, two years prior to the expiration of the tax preference: (i) The annual growth in the percentage of revenues dedicated to the development of affordable housing, for each nonprofit and qualified cooperative association claiming the preference, for the period that the preference has been claimed; and (ii) the annual changes in both the total number of parcels qualifying for the exemption and the total number of parcels for which owner occupancy notifications have been submitted to the department of revenue, from June 9, 2016, through the most recent year of available data prior to the committee's review.
(b) If the review by the joint legislative audit and review committee finds that for most of the nonprofits and qualified cooperative associations claiming the exemption, program spending, program expenses, or another ratio representing the percentage of the nonprofit entity's and qualified cooperative association's revenues dedicated to the development of affordable housing has increased for the period during which the exemption was claimed, then the legislature intends to extend the expiration date of the tax preference.
(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to:
(a) Initial applications for the preference as approved by the department of revenue under RCW 84.36.815;
(b) Owner occupancy notices and notices of property transfers reported to the department of revenue under RCW 84.36.049;
(c) Annual financial statements for a nonprofit entity or qualified cooperative association claiming this tax preference, as defined in RCW 84.36.049, and provided by nonprofit entities or qualified cooperative associations claiming this preference; and
(d) Any other data necessary for the evaluation under subsection (4) of this section." [ 2024 c 273 s 2; 2019 c 361 s 2; 2018 c 103 s 1; 2016 c 217 s 1.]
Application—2016 c 217: "This act applies to taxes levied in 2016 for collection in 2017 and thereafter." [ 2016 c 217 s 9.]

catchline: Nonprofit homeownership development. (Expires January 1, 2038.)


title: RCW 84.36.050

text:
The following property is exempt from taxation:
(1) Property owned or used by or for any nonprofit school or college in this state for educational purposes or cultural or art educational programs as defined in RCW 82.04.4328. Real property so exempt may not exceed four hundred acres including, but not limited to, buildings and grounds designed for the educational, athletic, or social programs of the institution, the housing of students, religious faculty, and the chief administrator, athletic buildings, and all other school or college facilities, the need for which would be nonexistent but for the presence of the school or college. The property must be principally designed to further the educational, athletic, or social functions of the college or school. If the property is leased, the benefit of the exemption must inure to such school or college.
(2) Real or personal property owned by a not-for-profit foundation that is established for the exclusive support of an institution of higher education, as defined in RCW 28B.10.016. If the property is leased to and used by the institution for college or campus purposes, it must be principally designed to further the educational, athletic, or social functions of the institution. The exemption is only available for property actively utilized by currently enrolled students. The benefit of the exemption must inure to the college.
(3) Subject to RCW 84.36.805(2)(a)(i), if the property exempt under subsection (1) or (2) of this section is used by an individual or organization not entitled to a property tax exemption, except as provided in this subsection, the exemption is nullified for the assessment year in which such use occurs. The exemption is not nullified as a result of any of the uses listed in (a) or (b) of this subsection or RCW 84.36.805(8):
(a) The property is used by students, alumni, faculty, staff, or other persons or entities in a manner consistent with the educational, social, or athletic programs, including property used for related administrative and support functions, of the school or college and not for pecuniary gain or to promote business activities. Notwithstanding the foregoing, the school or college may contract with and permit the use of school or college property by persons or entities to provide school or college-related programs or services including, but not limited to, the provision of food services to students, faculty, and staff, the operation of a bookstore on campus, and the provision to the school or college of maintenance, operational, or administrative services without nullifying the exemption; or
(b) The property is used for pecuniary gain or to promote business activities as authorized by RCW 84.36.805, such uses to be measured separately with respect to each specific portion of such property. If exempt property is used as a sports or educational camp or program taught, operated, or conducted by a faculty member who is required or permitted to do so as part of his or her compensation package, the days when the property is so used will not be considered to be days when the property is used for nonexempt purposes.
[ 2014 c 99 s 9; 2006 c 226 s 2; 2001 c 126 s 2; 1984 c 220 s 5; 1973 2nd ex.s. c 40 s 4; 1971 ex.s. c 206 s 2; 1970 ex.s. c 55 s 1; 1961 c 15 s 84.36.050. Prior: 1955 c 196 s 7; prior: 1939 c 206 s 8, part; 1933 ex.s. c 19 s 1, part; 1933 c 115 s 1, part; 1929 c 126 s 1, part; 1925 ex.s. c 130 s 7, part; 1915 c 131 s 1, part; 1903 c 178 s 1, part; 1901 c 176 s 1, part; 1899 c 141 s 2, part; 1897 c 71 ss 1, 5, part; 1895 c 176 s 2, part; 1893 c 124 ss 1, 5, part; 1891 c 140 ss 1, 5, part; 1890 p 532 ss 1, 5, part; 1886 p 47 s 1, part; Code 1881 s 2829, part; 1871 p 37 s 4, part; 1869 p 176 s 4, part; 1867 p 61 s 2, part; 1854 p 331 s 2, part; RRS s 11111, part. Formerly RCW 84.40.010.]
Notes:
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
Findings—Intent—2006 c 226: "The legislature finds that independent nonprofit schools, colleges, and universities are vital educational resources to the state of Washington. For the state to be competitive in a global economy, all educational resources must be competitive and provide high quality programs and services for students.
The legislature recognizes that independent nonprofit schools, colleges, and universities are important economic drivers in their communities, and encourages institutions to support local communities, to provide public benefit, and to respond to community expectations that they share facilities, offer programs, and attract students on par with Washington's publicly owned institutions and out-of-state schools and colleges. Further, the legislature encourages innovative programs and educational opportunities, sustainable practices, and increased use of facilities so that operations of institutions can be more cost-effective.
The legislature wishes to remove barriers that discourage institutions from being more collaborative, that make it more difficult to provide high quality services and necessities to their students, and that discourage appropriate and beneficial use of institutional facilities by the broader community. To this end, the legislature seeks to provide consistent, predictable, and easily administrable rules for reference by the state department of revenue and schools and colleges." [ 2006 c 226 s 1.]
Application—2001 c 126: See note following RCW 84.36.040.
Effective date—1970 ex.s. c 55: "The effective date of this 1970 amendatory act is July 1, 1970." [ 1970 ex.s. c 55 s 14.]

catchline: Schools and colleges.


title: RCW 84.36.060

text:
(1) The following property is exempt from taxation:
(a) All art, scientific, or historical collections of associations maintaining and exhibiting such collections for the benefit of the general public and not for profit, together with all real and personal property of such associations used exclusively for the safekeeping, maintaining and exhibiting of such collections;
(b) All the real and personal property owned by or leased to associations engaged in the production and performance of musical, dance, artistic, dramatic, or literary works for the benefit of the general public and not for profit, which real and personal property is used exclusively for this production or performance;
(c) All fire engines and other implements used for the extinguishment of fire, and the buildings used exclusively for their safekeeping, and for meetings of fire companies, as long as the property belongs to any city or town or to a fire company; and
(d) All property owned by humane societies in this state in actual use by the societies.
(2) To receive an exemption under subsection (1)(a) or (b) of this section:
(a) An organization must be organized and operated exclusively for artistic, scientific, historical, literary, musical, dance, dramatic, or educational purposes and receive a substantial part of its support (exclusive of income received in the exercise or performance by such organization of its purpose or function) from the United States or any state or any political subdivision thereof or from direct or indirect contributions from the general public.
(b) If the property is not currently being used for an exempt purpose but will be used for an exempt purpose within a reasonable period of time, the nonprofit organization, association, or corporation claiming the exemption must submit proof that a reasonably specific and active program is being carried out to construct, remodel, or otherwise enable the property to be used for an exempt purpose. The property does not qualify for an exemption during this interim period if the property is used by, loaned to, or rented to a for-profit organization or business enterprise. Proof of a specific and active program to build or remodel the property so it may be used for an exempt purpose may include, but is not limited to:
(i) Affirmative action by the board of directors, trustees, or governing body of the nonprofit organization, association, or corporation toward an active program of construction or remodeling;
(ii) Itemized reasons for the proposed construction or remodeling;
(iii) Clearly established plans for financing the construction or remodeling; or
(iv) Building permits.
(3) The use of property exempt under subsection (1)(a) or (b) of this section by entities not eligible for a property tax exemption under this chapter, except as provided in RCW 84.36.805, nullifies the exemption otherwise available for the property for the assessment year.
[ 2014 c 99 s 10; 2009 c 58 s 1; 2003 c 121 s 1; 1995 c 306 s 1; 1981 c 141 s 1; 1973 2nd ex.s. c 40 s 5; 1961 c 15 s 84.36.060. Prior: 1955 c 196 s 8; prior: 1939 c 206 s 8, part; 1933 ex.s. c 19 s 1, part; 1933 c 115 s 1, part; 1929 c 126 s 1, part; 1925 ex.s. c 130 s 7, part; 1915 c 131 s 1, part; 1903 c 178 s 1, part; 1901 c 176 s 1, part; 1899 c 141 s 2, part; 1897 c 71 ss 1, 5, part; 1895 c 176 s 2, part; 1893 c 124 ss 1, 5, part; 1891 c 140 ss 1, 5, part; 1890 p 532 ss 1, 5, part; 1886 p 47 s 1, part; Code 1881 s 2829, part; 1871 p 37 s 4, part; 1869 p 176 s 4, part; 1867 p 61 s 2, part; 1854 p 331 s 2, part; RRS s 11111, part. Formerly RCW 84.40.010.]
Notes:
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
Applicability—1995 c 306: "The [This] act is effective for taxes levied for collection in 1995 and thereafter." [ 1995 c 306 s 2.]
Effective date—1995 c 306: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 9, 1995]." [ 1995 c 306 s 3.]
Applicability, construction—1981 c 141: "This act shall apply to taxes payable in 1982 and in subsequent years and shall be strictly construed." [ 1981 c 141 s 6.]

catchline: Art, scientific and historical collections and property used to maintain, etc., such collections—Property of associations engaged in production and performance of musical, dance, artistic, etc., works—Fire engines, implements, and buildings of cities, towns, or fire companies—Humane societies.


title: RCW 84.36.070

text:
(1) Intangible personal property is exempt from ad valorem taxation.
(2) "Intangible personal property" means:
(a) All moneys and credits including mortgages, notes, accounts, certificates of deposit, tax certificates, judgments, state, county and municipal bonds and warrants and bonds and warrants of other taxing districts, bonds of the United States and of foreign countries or political subdivisions thereof and the bonds, stocks, or shares of private corporations;
(b) Private nongovernmental personal service contracts, private nongovernmental athletic or sports franchises, or private nongovernmental athletic or sports agreements provided that the contracts, franchises, or agreements do not pertain to the use or possession of tangible personal or real property or to any interest in tangible personal or real property; and
(c) Other intangible personal property such as trademarks, trade names, brand names, patents, copyrights, trade secrets, franchise agreements, licenses, permits, core deposits of financial institutions, noncompete agreements, customer lists, patient lists, favorable contracts, favorable financing agreements, reputation, exceptional management, prestige, good name, or integrity of a business.
(3) "Intangible personal property" does not include zoning, location, view, geographic features, easements, covenants, proximity to raw materials, condition of surrounding property, proximity to markets, the availability of a skilled workforce, and other characteristics or attributes of property.
(4) This section does not preclude the use of, or permit a departure from, generally accepted appraisal practices and the appropriate application thereof in the valuation of real and tangible personal property, including the appropriate consideration of licenses, permits, and franchises granted by a government agency that affect the use of the property.
[ 1997 c 181 s 1; 1974 ex.s. c 118 s 1; 1961 c 15 s 84.36.070. Prior: 1931 c 96 s 1; RRS s 11111-1. FORMER PART OF SECTION: 1925 ex.s. c 130 s 5, part, now codified in RCW 84.04.080.]
Notes:
Construction—1997 c 181: "This act shall not be construed to amend or modify any existing statute or rule relating to the treatment of computer software, retained rights in computer software, and golden and master copies of computer software for property tax purposes." [ 1997 c 181 s 3.]
Intent—No relation to other state's law—1997 c 181: "Nothing in this act is intended to incorporate and nothing in this act is based on any other state's statutory or case law." [ 1997 c 181 s 4.]
Severability—1997 c 181: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1997 c 181 s 5.]
Applicability—1997 c 181: "This act is effective for taxes levied for collection in 1999 and thereafter." [ 1997 c 181 s 6.]
Report to legislature—1997 c 181: "By December 1, 2000, the department of revenue shall submit a report to the house finance committee, the senate ways and means committee, and the office of the governor on tax shifts, tax losses, and any litigation resulting from this act." [ 1997 c 181 s 7.]

catchline: Intangible personal property—Appraisal.


title: RCW 84.36.079

text:
All rights, title or interest in or to any vessel of more than one thousand ton burden, and the materials and parts held by the builder of the vessel at the site of construction for the specific purpose of incorporation therein, shall be exempt from taxation while the vessel is under construction within this state.
[ 1961 c 15 s 84.36.079. Prior: 1959 c 295 s 1.]

catchline: Rights, title, interest, and materials of certain vessels under construction.


title: RCW 84.36.080

text:
(1) All ships and vessels which are exempt from excise tax under RCW 82.49.020(2) and excepted from the registration requirements of RCW 88.02.570(10) shall be and are hereby made exempt from all ad valorem taxes, except taxes levied for any state purpose.
(2) All ships and vessels listed in the state or federal register of historical places are exempt from all ad valorem taxes.
[ 2011 c 171 s 126; 2000 c 103 s 24; 1998 c 335 s 5; 1986 c 229 s 1; 1983 2nd ex.s. c 3 s 51; 1983 c 7 s 23; 1961 c 15 s 84.36.080. Prior: 1945 c 82 s 1; 1931 c 81 s 1; Rem. Supp. 1945 s 11111-2.]
Notes:
Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
Effective date—1998 c 335: See note following RCW 84.12.200.
Application—1986 c 229: "This act shall be effective for taxes levied for collection in 1987, and thereafter." [ 1986 c 229 s 4.]
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.
Listing of taxable ships and vessels with department of revenue: RCW 84.40.065.
Valuation of vessels—Apportionment: RCW 84.40.036.

catchline: Certain ships and vessels.


title: RCW 84.36.090

text:
All ships and vessels, other than those partially exempt under RCW 84.36.080 and those described in RCW 84.36.079, are exempt from all ad valorem taxes.
[ 1983 c 7 s 24; 1961 c 15 s 84.36.090. Prior: 1959 c 295 s 2; 1945 c 82 s 2; 1931 c 81 s 2; Rem. Supp. 1945 s 11111-3.]
Notes:
Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.

catchline: Exemption for other ships and vessels.


title: RCW 84.36.100

text:
RCW 84.36.080 and 84.36.090 shall apply to all ships, vessels and boats, irrespective of size, and to the taxes thereon becoming due and payable.
[ 1961 c 15 s 84.36.100. Prior: 1945 c 82 s 3; 1931 c 81 s 3; Rem. Supp. 1945 s 11111-4.]

catchline: Size of vessel immaterial.


title: RCW 84.36.105

text:
All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from taxation. The term "cargo container" means a receptacle:
(1) Of a permanent character and accordingly strong enough to be suitable for repeated use;
(2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading;
(3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another; and
(4) Designed to be easy to fill and empty.
[ 1975 1st ex.s. c 20 s 1.]

catchline: Cargo containers used in ocean commerce.


title: RCW 84.36.110

text:
The following property shall be exempt from taxation:
(1) All household goods and furnishings in actual use by the owner thereof in equipping and outfitting his or her residence or place of abode and not for sale or commercial use, and all personal effects held by any person for his or her exclusive use and benefit and not for sale or commercial use.
(2) The personal property, other than specified in subsection (1) of this section, of each head of a family liable to assessment and taxation of which the individual is the actual and bona fide owner to an amount of fifteen thousand dollars of true and fair value. This exemption shall not apply to any private motor vehicle or mobile home. If the county assessor is satisfied that all of the personal property of any person is exempt from taxation under the provisions of this statute or any other statute providing exemptions for personal property, no listing of such property shall be required. However, if the personal property described in this subsection exceeds in value the amount allowed as exempt, then a complete list of said personal property shall be made as provided by law, and the county assessor shall deduct the amount of the exemption authorized by this subsection from the total amount of the assessment and impose taxes on the remainder.
[ 2006 c 281 s 2; 1988 c 10 s 1; 1971 ex.s. c 299 s 71; 1961 c 15 s 84.36.110. Prior: 1935 c 27 s 1; RRS s 11111-7.]
Notes:
Contingent effective date—2006 c 281: "This act takes effect January 1, 2007, if the proposed amendment to Article VII, section 1 of the state Constitution authorizing an increased personal exemption for the head of a family is validly submitted to and is approved and ratified by the voters at the next general election. If the proposed amendment is not approved and ratified, this act is void in its entirety." [ 2006 c 281 s 3.]
Finding—Intent—2006 c 281: "The legislature finds that it is in the public interest of the people of the state of Washington to ease the burden of property taxes paid by the head of a family. To achieve this purpose, this act increases the amount of personal property exemption for the head of a family from three thousand dollars to fifteen thousand dollars. The last time this exemption was increased was 1988. It is the clear and unambiguous intent of the legislature that the property described within this measure shall be exempt for [from] taxation, as authorized by Article VII, section 1 of the state Constitution." [ 2006 c 281 s 1.]
Contingent effective date—1988 c 10: "This act shall take effect January 1, 1989, for taxes levied for collection in 1990 and thereafter, if the proposed amendment to Article VII, section 1 of the state Constitution authorizing an increased personal exemption for the head of a family (HJR 4222) is validly submitted to and is approved and ratified by the voters at a general election held in November 1988. If the proposed amendment is not so approved and ratified, this act shall be null and void in its entirety." [ 1988 c 10 s 2.] The proposed constitutional amendment was approved by the voters on November 8, 1988.
Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).
Severability—1971 ex.s. c 299: See note following RCW 82.04.050.

catchline: Household goods and personal effects—Fifteen thousand dollars actual value to head of family.


title: RCW 84.36.120

text:
For the purposes of RCW 84.36.110 "head of a family" shall be construed to include a surviving spouse or surviving domestic partner who has neither remarried nor entered into a subsequent domestic partnership, any person receiving an old age pension under the laws of this state and any citizen of the United States, over the age of sixty-five years, who has resided in the state of Washington continuously for ten years.
"Personal effects" shall be construed to mean and include such tangible property as usually and ordinarily attends the person such as wearing apparel, jewelry, toilet articles and the like.
"Private motor vehicle" shall be construed to mean and include all motor vehicles used for the convenience or pleasure of the owner and carrying a licensing classification other than motor vehicle for hire, auto stage, auto stage trailer, motor truck, motor truck trailer or dealers' licenses.
"Mobile home" shall be construed to mean and include all trailers of the type designed as facilities for human habitation and which are capable of being moved upon the public streets and highways and which are more than thirty-five feet in length or more than eight feet in width.
[ 2008 c 6 s 708; 1973 1st ex.s. c 154 s 120; 1971 ex.s. c 299 s 72; 1961 c 15 s 84.36.120. Prior: 1935 c 27 s 2; RRS s 11111-8.]
Notes:
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
Severability—1973 1st ex.s. c 154: See note following RCW 2.12.030.
Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).
Severability—1971 ex.s. c 299: See note following RCW 82.04.050.

catchline: Household goods and personal effects—Definitions.


title: RCW 84.36.130

text:
All property, whether real or personal, belonging exclusively to any municipal corporation in an adjoining state legally empowered by the laws of such adjoining state to acquire and hold property within this state, and which property is used primarily for airport purposes and other facilities for landing, terminals, housing, repair and care of dirigibles, airplanes and seaplanes for the aerial transportation of persons, property or mail, or in the armed forces of the United States, and upon which property there is expended funds by the federal, county or state agencies, or upon which funds are allocated by the federal government agencies on national defense projects, is hereby exempted from ad valorem taxation. The exemption in this section applies only to airports five hundred acres or less in size.
[ 1998 c 201 s 1; 1961 c 15 s 84.36.130. Prior: 1941 c 13 s 1; Rem. Supp. 1941 s 11111-10.]

catchline: Airport property in this state for smaller airports belonging to municipalities of adjoining states.


title: RCW 84.36.133

text:
(1) An aircraft owned and operated by a commuter air carrier in respect to which the tax imposed under RCW 82.48.030 has been paid for a calendar year is exempt from property taxation for that calendar year.
(2) For the purposes of this section, "aircraft" and "commuter air carrier" have the same meanings as provided in RCW 82.48.010.
[ 2013 c 56 s 4.]
Notes:
Effective date—2013 c 56: "This act takes effect January 1, 2014." [ 2013 c 56 s 5.]

catchline: Aircraft owned and operated by a commuter air carrier.


title: RCW 84.36.135

text:
The real and personal property of the state housing finance commission established by chapter 43.180 RCW are exempt from taxation.
[ 1983 c 161 s 26.]
Notes:
Effective dates—1983 c 161: See RCW 43.180.904.

catchline: Real and personal property of housing finance commission.


title: RCW 84.36.210

text:
Whenever the state, or any city, town, county or other municipal corporation has obtained a written easement for a right-of-way over and across any private property and the written instrument has been placed of record in the county auditor's office of the county in which the property is located, the easement rights shall be exempt from taxation and exempt from general tax foreclosure and sale for delinquent property taxes of the property over and across which the easement exists; and all property tax records of the county and tax statements relating to the servient property shall show the existence of such easement and that it is exempt from the tax; and any notice of sale and tax deed relating to the servient property shall show that such easement exists and is excepted from the sale of the servient property.
[ 1961 c 15 s 84.36.210. Prior: 1947 c 150 s 1; Rem. Supp. 1947 s 11188-1.]

catchline: Public right-of-way easements.


title: RCW 84.36.230

text:
Any bridge, including its approaches, over rivers or bodies of water forming interstate boundaries, which bridge has been constructed or acquired and is being operated by any foreign state bordering upon such common interstate boundary, or which has been constructed or acquired and is being operated by any county, city or other municipality of such foreign state, shall be exempt from all property and other taxes in the state of Washington, if the foreign state exempts from all taxation any bridge or bridges constructed or acquired and being operated by the state of Washington or any county, city or other municipality thereof.
[ 1961 c 15 s 84.36.230. Prior: 1949 c 224 s 1; Rem. Supp. 1949 s 11111-12.]

catchline: Interstate bridges—Reciprocity.


title: RCW 84.36.240

text:
All personal property belonging solely to soil and water conservation districts shall be exempt from taxation: PROVIDED, That the exemption contained herein shall not apply to property of any such district which engages in contract work for persons or firms not landowners or cooperators of a district.
[ 1963 c 179 s 1.]

catchline: Soil and water conservation districts, personal property.


title: RCW 84.36.250

text:
The following property shall be exempt from taxation:
All property, whether real or personal belonging to any nonprofit corporation or cooperative association and used exclusively for the distribution of water to its shareholders or members.
[ 1965 ex.s. c 173 s 31.]
Notes:
Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.
Severability—1965 ex.s. c 173: See note following RCW 82.98.030.

catchline: Water distribution property owned by nonprofit corporation or cooperative association.


title: RCW 84.36.255

text:
(1) All improvements to real and personal property that benefit fish and wildlife habitat, water quality, or water quantity are exempt from taxation if the improvements are included under a written conservation plan approved by a conservation district. The conservation districts must cooperate with the federal natural resource conservation service, other conservation districts, the department of ecology, the department of fish and wildlife, and nonprofit organizations to assist landowners by working with them to obtain approved conservation plans so as to qualify for the exemption provided for in this section. As provided in subsection (3) of this section and RCW 89.08.440(2), a conservation district must initially certify that the best management practice benefits fish and wildlife habitat, water quality, or water quantity. A habitat conservation plan under the terms of the federal endangered species act is not considered a conservation plan for purposes of this exemption.
(2) The exemption remains in effect only if improvements identified in the written best management practices agreement are maintained as originally approved or amended. Improvements made as a requirement to mitigate for impacts to fish and wildlife habitat, water quality, or water quantity are not eligible for exemption under this section.
(3) A claim for exemption under this section must be filed annually with the county assessor on or before October 31st during the year for exemption from taxes levied for collection in the following year when submitted on forms prescribed by the department of revenue developed in consultation with the conservation district. The landowner must certify each subsequent year that the improvements for which exemption is sought are maintained as originally approved or amended in the written conservation plan. In the first filing year, the claim must contain the initial certification by the conservation district that the improvements for which exemption is sought were included under a written conservation plan approved by the conservation district including best management practices that benefit fish and wildlife habitat, water quality, or water quantity. Each subsequent filing year, the claim must contain a copy of the conservation district's initial certification made in the first filing year, along with the landowner's own certification for the current filing year.
[ 2013 c 236 s 1; 1997 c 295 s 2.]
Notes:
Application—1997 c 295 s 2: "Section 2 of this act applies to taxes levied for collection in 1998 and thereafter." [ 1997 c 295 s 4.]
Purpose—1997 c 295: "The purpose of this act is to improve fish and wildlife habitat, water quality, and water quantity for the benefit of the public at large. Private property owners should be encouraged to make voluntary improvements to their property as recommended by governmental agencies without the penalty of paying higher property taxes as a result of those improvements." [ 1997 c 295 s 1.]

catchline: Improvements to benefit fish and wildlife habitat, water quality, and water quantity—Cooperative assistance to landowners—Certification of best management practice—Limitation—Landowner claim and certification.


title: RCW 84.36.260

text:
(1) All real property interests, including fee simple or any lesser interest, development rights, easements, covenants and conservation futures, as that latter term is defined in RCW 84.34.220 as now or hereafter amended, used exclusively for the conservation of ecological systems, natural resources, or open space, including parklands, held by any nonprofit corporation or association the primary purpose of which is the conducting or facilitating of scientific research or the conserving of natural resources or open space for the general public, shall be exempt from ad valorem taxation if either of the following conditions are met:
(a) To the extent feasible considering the nature of the property interest involved, such property interests shall be used and effectively dedicated primarily for the purpose of providing scientific research or educational opportunities for the general public or the preservation of native plants or animals, or biotic communities, or works of ancient human beings or geological or geographical formations, of distinct scientific and educational interest, and not for the pecuniary benefit of any person or company, as defined in RCW 82.04.030, and shall be open to the general public for educational and scientific research purposes subject to reasonable restrictions designed for its protection; or
(b) Such property interests are subject to an option, accepted in writing by the state, a city or a county, or department of the United States government, for the purchase thereof by the state, a city or a county, or the United States, at a price not exceeding the lesser of the following amounts: (i) The sum of the original purchase cost to such nonprofit corporation or association plus interest from the date of acquisition by such corporation or association at the rate of six percent per annum compounded annually to the date of the exercise of the option; or (ii) the appraised value of the property at the time of the granting of the option, as determined by the department of revenue or when the option is held by the United States, or by an appropriate agency thereof.
(2) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided by RCW 84.36.805.
[ 2014 c 99 s 11; 2009 c 549 s 1034; 1979 ex.s. c 193 s 1; 1975-'76 2nd ex.s. c 22 s 3; 1973 c 112 s 1; 1967 ex.s. c 149 s 43.]
Notes:
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
Savings—1967 ex.s. c 149: See RCW 82.98.035.
Severability—1967 ex.s. c 149: See note following RCW 82.98.030.

catchline: Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations.


title: RCW 84.36.262

text:
Upon cessation of the use which has given rise to an exemption hereunder, the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the ten years preceding, or the life of such exemption if such be less, together with interest at the same rate and computed in the same way as that upon delinquent property taxes.
[ 1973 c 112 s 2.]
Notes:
Additional tax payable at time of sale—Appeal of assessed values: RCW 84.36.812.

catchline: Cessation of use giving rise to exemption.


title: RCW 84.36.264

text:
Owners of property desiring tax exempt status pursuant to the provisions of RCW 84.36.260 must make an application for the exemption with the department. If such property qualifies pursuant to RCW 84.36.260(1)(b), a copy of the option must also be submitted to the department. Such option must clearly state the purchase price pursuant to the option or the appraisal value as determined by the department of revenue.
[ 2014 c 99 s 12; 1994 c 124 s 17; 1973 c 112 s 3.]
Notes:
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.

catchline: Application for exemption under RCW 84.36.260, conservation of ecological systems.


title: RCW 84.36.300

text:
There shall be exempt from taxation a portion of each separately assessed stock of merchandise, as that word is defined in this section, owned or held by any taxpayer on the first day of January of any year computed by first multiplying the total amount of that stock of such merchandise, as determined in accordance with RCW 84.40.020, by a percentage determined by dividing the amount of such merchandise brought into this state by the taxpayer during the preceding year for that stock by the total additions to that stock by the taxpayer during that year, and then multiplying the result of the latter computation by a percentage determined by dividing the total out-of-state shipments of such merchandise by the taxpayer during the preceding year from that stock (and regardless of whether or not any such shipments involved a sale of, or a transfer of title to, the merchandise within this state) by the total shipments of such merchandise by the taxpayer during the preceding year from that stock. As used in this section, the word "merchandise" means goods, wares, merchandise, or material which were not manufactured in this state by the taxpayer and which were acquired by him or her (in any other manner whatsoever, including manufacture by him or her outside of this state) for the purpose of sale or shipment in substantially the same form in which they were acquired by him or her within this state or were brought into this state by him or her. Breaking of packages or of bulk shipments, packaging, repackaging, labeling, or relabeling shall not be considered as a change in form within the meaning of this section. A taxpayer who has made no shipments of merchandise, either out-of-state or in-state, during the preceding year, may compute the percentage to be applied to the stock of merchandise on the basis of his or her experience from March 1st of the preceding year to the last day of February of the current year, in lieu of computing the percentage on the basis of his or her experience during the preceding year. The rule of strict construction shall not apply to this section.
All rights, title, or interest in or to any aircraft parts, equipment, furnishings, or accessories (but not engines or major structural components) which are manufactured outside of the state of Washington and are owned by purchasers of the aircraft constructed, under construction or to be constructed in the state of Washington, and are shipped into the state of Washington for installation in or use in connection with the operation of such aircraft shall be exempt from taxation prior to and during construction of such aircraft and while held in this state for periods preliminary to and during the transportation of such aircraft from the state of Washington.
[ 2013 c 23 s 348; 1973 c 149 s 2; 1969 ex.s. c 124 s 1.]
Notes:
Effective date—Savings—1969 ex.s. c 124: "This 1969 act shall be effective as of January 1, 1969: PROVIDED, HOWEVER, That the repeals contained in this act shall not be construed as affecting any existing right acquired or any liability or obligation incurred under the provision of the statutes repealed." [ 1969 ex.s. c 124 s 7.]

catchline: Stocks of merchandise, goods, wares, or material—Aircraft parts, etc.—When eligible for exemption.


title: RCW 84.36.301

text:
The legislature hereby finds and declares that to promote the policy of a free and uninhibited flow of commerce as established by federal constitutional and legislative dictate, it is desirable to exempt from property taxation, according to the provisions of RCW 84.36.300, certain parts and equipment coming into the state of Washington to be placed in vehicles which are then transferred to the possession of out-of-state owners. The legislature further recognizes that the temporary existence of these parts and equipment within the state justifies a tax exempt status which serves to encourage the manufacture and assemblage of vehicles within the state thereby promoting increased economic activity and jobs for our residents.
[ 1973 c 149 s 1.]

catchline: Legislative finding and declaration for RCW 84.36.300.


title: RCW 84.36.310

text:
Any person claiming the exemption provided for in RCW 84.36.300 shall file such claim with his or her listing of personal property as provided by RCW 84.40.040. The claim shall be in the form prescribed by the department of revenue, and shall require such information as the department deems necessary to substantiate the claim.
[ 2003 c 302 s 6; 1969 ex.s. c 124 s 2.]
Notes:
Effective date—Savings—1969 ex.s. c 124: See note following RCW 84.36.300.

catchline: Requirements for exemption under RCW 84.36.300.


title: RCW 84.36.320

text:
An owner or agent filing a claim under RCW 84.36.310 shall consent to the inspection of the books and records upon which the claim has been based, such inspection to be similar in manner to that provided by RCW 84.40.340, or if the owner or agent does not maintain records within this state, the consent shall apply to the records of a warehouse, person, or agent having custody of the inventory to which the claim applies. Consent to the inspection of the records shall be executed as a part of the claim. The owner, his or her agent, or other person having custody of the inventory referred to herein shall retain within this state, for a period of at least two years from the date of the claim, the records referred to above. If adequate records are not made available to the assessor within the county where the claim is made, then the exemption shall be denied.
[ 2013 c 23 s 349; 1969 ex.s. c 124 s 3.]
Notes:
Effective date—Savings—1969 ex.s. c 124: See note following RCW 84.36.300.

catchline: Inspection of books and records for exemption under RCW 84.36.300.


title: RCW 84.36.350

text:
(1) The following property shall be exempt from taxation:
(a) Real or personal property owned and used by a nonprofit corporation in connection with the operation of a sheltered workshop for persons with disabilities, and used primarily in connection with the manufacturing and the handling, sale or distribution of goods constructed, processed, or repaired in such workshops or centers; and
(b) Inventory owned by a sheltered workshop for sale or lease by the sheltered workshop or to be furnished under a contract of service, including raw materials, work in process, and finished products.
(2) Unless a different meaning is plainly required by the context, "sheltered workshop" means a rehabilitation facility, or that part of a rehabilitation facility operated by a nonprofit corporation, where any manufacture or handiwork is carried on and operated for the primary purpose of: (a) Providing gainful employment or rehabilitation services to persons with disabilities as an interim step in the rehabilitation process for those who cannot be readily absorbed in the competitive labor market or during such time as employment opportunities for them in the competitive labor market do not exist; or (b) providing evaluation and work adjustment services for persons with disabilities.
[ 2020 c 274 s 70; 1999 c 358 s 17; 1975 1st ex.s. c 3 s 1; 1970 ex.s. c 81 s 1.]
Notes:
Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.

catchline: Property owned and used for sheltered workshops for persons with disabilities.


title: RCW 84.36.379

text:
The legislature finds that the property tax exemption authorized by Article VII, section 10 of the state Constitution should be made available on the basis of a retired person's ability to pay property taxes and that the best measure of a retired person's ability to pay taxes is that person's disposable income as defined in RCW 84.36.383. The legislature further finds that veterans with one hundred percent service-connected disabilities have given so much to our country that they deserve property tax relief.
[ 2005 c 248 s 1; 2000 c 103 s 25; 1980 c 185 s 3.]
Notes:
Application—2005 c 248: See note following RCW 84.36.381.
Applicability—1980 c 185: "Except for the amendment to RCW 84.36.381(2) by this 1980 act, sections 3 through 5 of this 1980 act are effective for property taxes due in 1982 and thereafter." [ 1980 c 185 s 7.]


title: RCW 84.36.381

text:
A person is exempt from any legal obligation to pay all or a portion of the amount of excess and regular real property taxes due and payable in the year following the year in which a claim is filed, and thereafter, in accordance with the following:
(1)(a) The property taxes must have been imposed upon a residence which was occupied by the person claiming the exemption as a principal place of residence as of the time of filing. However, any person who sells, transfers, or is displaced from his or her residence may transfer his or her exemption status to a replacement residence, but no claimant may receive an exemption on more than one residence in any year. Moreover, confinement of the person to a hospital, nursing home, assisted living facility, adult family home, or home of a relative for the purpose of long-term care does not disqualify the claim of exemption if:
(i) The residence is temporarily unoccupied;
(ii) The residence is occupied by a spouse or a domestic partner and/or a person financially dependent on the claimant for support; or
(iii) The residence is rented for the purpose of paying nursing home, hospital, assisted living facility, or adult family home costs.
(b) For the purpose of this subsection (1), "relative" means any individual related to the claimant by blood, marriage, or adoption;
(2) The person claiming the exemption must have owned, at the time of filing, in fee, as a life estate, or by contract purchase, the residence on which the property taxes have been imposed or if the person claiming the exemption lives in a cooperative housing association, corporation, or partnership, such person must own a share therein representing the unit or portion of the structure in which he or she resides. For purposes of this subsection, a residence owned by a marital community or state registered domestic partnership or owned by cotenants is deemed to be owned by each spouse or each domestic partner or each cotenant, and any lease for life is deemed a life estate;
(3)(a) The person claiming the exemption must be:
(i) Sixty-one years of age or older on December 31st of the year in which the exemption claim is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of disability; or
(ii) A veteran of the armed forces of the United States entitled to and receiving compensation from the United States department of veterans affairs at:
(A) A combined service-connected evaluation rating of 40 percent or higher; or
(B) A total disability rating for a service-connected disability without regard to evaluation percent.
(b) However, any surviving spouse or surviving domestic partner of a person who was receiving an exemption at the time of the person's death will qualify if the surviving spouse or surviving domestic partner is 57 years of age or older and otherwise meets the requirements of this section;
(4)(a) The amount that the person is exempt from an obligation to pay is calculated on the basis of combined disposable income, as defined in RCW 84.36.383.
(b) If the person claiming the exemption was retired for two months or more of the assessment year, the combined disposable income of such person must be calculated by multiplying the average monthly combined disposable income of such person during the months such person was retired by 12.
(c) If the income of the person claiming exemption is reduced for two or more months of the assessment year by reason of the death of the person's spouse or the person's domestic partner, or when other substantial changes occur in disposable income that are likely to continue for an indefinite period of time, the combined disposable income of such person must be calculated by multiplying the average monthly combined disposable income of such person after such occurrences by 12.
(d)(i) If the income of the person claiming the exemption increases as a result of a cost-of-living adjustment to social security benefits or supplemental security income in an amount that would disqualify the applicant from eligibility, the applicant is not disqualified but instead maintains eligibility.
(ii) The continued eligibility under this subsection applies to applications for property taxes levied for collection in calendar year 2024.
(e) If it is necessary to estimate income to comply with this subsection (4), the assessor may require confirming documentation of such income prior to May 31st of the year following application;
(5)(a) A person who otherwise qualifies under this section and has a combined disposable income equal to or less than income threshold 3 is exempt from all excess property taxes, the state property tax imposed under RCW 84.52.065, and the portion of the regular property taxes authorized pursuant to RCW 84.55.050 and approved by the voters, if the legislative authority of the county or city imposing the additional regular property taxes identified this exemption in the ordinance placing the RCW 84.55.050 measure on the ballot; and
(b)(i) A person who otherwise qualifies under this section and has a combined disposable income equal to or less than income threshold 2 but greater than income threshold 1 is exempt from all regular property taxes on the greater of $70,000 or 45 percent of the valuation of his or her residence, but not to exceed $200,000 of the valuation of his or her residence; or
(ii) A person who otherwise qualifies under this section and has a combined disposable income equal to or less than income threshold 1 is exempt from all regular property taxes on the greater of $80,000 or 80 percent of the valuation of his or her residence;
(6)(a) For a person who otherwise qualifies under this section and has a combined disposable income equal to or less than income threshold 3, the valuation of the residence is the assessed value of the residence on the later of January 1, 1995, or January 1st of the assessment year the person first qualifies under this section. If the person subsequently fails to qualify under this section only for one year because of high income, this same valuation must be used upon requalification. If the person fails to qualify for more than one year in succession because of high income or fails to qualify for any other reason, the valuation upon requalification is the assessed value on January 1st of the assessment year in which the person requalifies. If the person transfers the exemption under this section to a different residence, the valuation of the different residence is the assessed value of the different residence on January 1st of the assessment year in which the person transfers the exemption.
(b) In no event may the valuation under this subsection be greater than the true and fair value of the residence on January 1st of the assessment year.
(c) This subsection does not apply to subsequent improvements to the property in the year in which the improvements are made. Subsequent improvements to the property must be added to the value otherwise determined under this subsection at their true and fair value in the year in which they are made.
[ 2026 c 163 s 101; 2025 c 200 s 1; 2023 c 147 s 1; 2019 c 453 s 1; 2018 c 46 s 2; 2017 3rd sp.s. c 13 s 311; 2015 3rd sp.s. c 30 s 2; 2012 c 10 s 73; 2011 c 174 s 105; 2010 c 106 s 306; 2008 c 6 s 706; 2005 c 248 s 2; 2004 c 270 s 1; 1998 c 333 s 1; 1996 c 146 s 1; 1995 1st sp.s. c 8 s 1; 1994 sp.s. c 8 s 1; 1993 c 178 s 1; 1992 c 187 s 1. Prior: 1991 c 213 s 3; 1991 c 203 s 1; 1987 c 301 s 1; 1983 1st ex.s. c 11 s 5; 1983 1st ex.s. c 11 s 2; 1980 c 185 s 4; 1979 ex.s. c 214 s 1; 1977 ex.s. c 268 s 1; 1975 1st ex.s. c 291 s 14; 1974 ex.s. c 182 s 1.]
Notes:
Application—2026 c 163: "This act applies to taxes levied for collection in 2027 and thereafter." [ 2026 c 163 s 402.]
Automatic expiration date and tax preference performance statement exemption—2026 c 163: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2026 c 163 s 403.]
Tax preference performance statement exemption—Automatic expiration date exemption—2025 c 200: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2025 c 200 s 2.]
Application—2025 c 200: "This act applies to taxes levied for collection in 2027 and thereafter." [ 2025 c 200 s 3.]
Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 147: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2023 c 147 s 6.]
Application—2019 c 453: "This act applies for taxes levied for collection in 2020 and thereafter." [ 2019 c 453 s 9.]
Automatic expiration date and tax preference performance statement exemption—2019 c 453: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 453 s 10.]
Intent—2018 c 46: "It is the intent of the legislature that the property tax exemption for the owner-occupied residences of low-income seniors, disabled veterans, and other people who are disabled applies to any additional local regular property taxes imposed by a city or county that has also approved such an action by identifying the tax exemption in the ballot measure placed before the voters." [ 2018 c 46 s 1.]
Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: See notes following RCW 84.52.065.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Tax preference performance statement—2017 c 323; 2015 3rd sp.s. c 30: "This section is the tax preference performance statement for the tax preference contained in section 2, chapter 30, Laws of 2015 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(1) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808(2)(e).
(2) It is the legislature's specific public policy objective to provide tax relief to senior citizens, disabled persons, and veterans. The legislature recognizes that property taxes impose a substantial financial burden on those with fixed incomes and that property tax relief programs have considerable value in addressing this burden. It is the legislature's intent to increase the current statutory static income thresholds which were last modified in 2004.
(3) This tax preference is meant to be permanent and, therefore, not subject to the ten-year expiration provision in RCW 82.32.805(1)(a)." [ 2017 c 323 s 304; 2015 3rd sp.s. c 30 s 1.]
Application—2015 3rd sp.s. c 30: "This act applies to taxes levied for collection in 2016 and thereafter." [ 2015 3rd sp.s. c 30 s 4.]
Application—2012 c 10: See note following RCW 18.20.010.
Effective date—2010 c 106: See note following RCW 35.102.145.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
Application—2005 c 248: "This act applies to taxes levied for collection in 2006 and thereafter." [ 2005 c 248 s 3.]
Application—1998 c 333: "This act applies to taxes levied for collection in 1999 and thereafter." [ 1998 c 333 s 4.]
Effective date—1996 c 146: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 25, 1996]." [ 1996 c 146 s 2.]
Effective date of 1994 sp.s. c 8—Applicability—1995 1st sp.s. c 8: "Chapter 8, Laws of 1994 sp. sess. shall take effect July 1, 1995, and shall be effective for taxes levied in 1995 for collection in 1996 and thereafter." [ 1995 1st sp.s. c 8 s 6.]
Application—1995 1st sp.s. c 8: "This act shall apply to taxes levied in 1995 for collection in 1996 and thereafter." [ 1995 1st sp.s. c 8 s 7.]
Severability—1995 1st sp.s. c 8: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1995 1st sp.s. c 8 s 8.]
Effective date—1995 1st sp.s. c 8: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 1st sp.s. c 8 s 9.]
Applicability—1993 c 178: "This act shall be effective for taxes levied for collection in 1993 and thereafter." [ 1993 c 178 s 2.]
Effective date—1993 c 178: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [April 30, 1993]." [ 1993 c 178 s 3.]
Applicability—1992 c 187: "Section 1 of this act shall be effective for taxes levied for collection in 1992 and thereafter." [ 1992 c 187 s 2.]
Applicability—1991 c 213: See note following RCW 84.38.020.
Applicability—1991 c 203: "Section 1 of this act shall be effective for taxes levied for collection in 1992 and thereafter." [ 1991 c 203 s 5.]
Applicability—1987 c 301: "This act shall be effective for taxes levied for collection in 1989 and thereafter." [ 1987 c 301 s 2.]
Intent—1983 1st ex.s. c 11: "The legislature finds that inflation has significant detrimental effects on the senior citizen property tax relief program. Inflation increases incomes without increasing real buying power. Inflation also raises the values of homes, and thus the taxes on those homes. This act addresses the problem of inflation in two ways. First, the assessed value exemption is tied to home value so it will increase as values rise. Secondly, though the income of most senior citizens does not keep pace with inflation, it is the legislature's intent that inflationary increases in incomes will not result in program disqualification. Therefore, the income levels are adjusted to reflect the forecasted increase in inflation. The legislature also recommends that similar adjustments be examined by future legislatures." [ 1983 1st ex.s. c 11 s 1.]
Applicability—1983 1st ex.s. c 11: "This act applies to taxes first due in 1984 and thereafter." [ 1983 1st ex.s. c 11 s 7.]
Effective dates—1983 1st ex.s. c 11: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately [May 11, 1983], except sections 5 and 6 of this act shall take effect January 1, 1984." [ 1983 1st ex.s. c 11 s 8.]
Applicability—1980 c 185: See note following RCW 84.36.379.
Applicability—1979 ex.s. c 214: "The exemption created by sections 1 through 4 of this act shall be effective starting with property taxes levied in calendar year 1979 for collection in calendar year 1980. The former exemption created by the law amended shall continue to be effective with respect to property taxes levied in calendar year 1978 for collection in calendar year 1979." [ 1979 ex.s. c 214 s 10.]
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
Severability—1974 ex.s. c 182: "If any provision of this 1974 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1974 ex.s. c 182 s 8.]


title: RCW 84.36.383

text:
As used in RCW 84.36.381 through 84.36.389, unless the context clearly requires otherwise:
(1) "Accessory dwelling unit" means a separate, autonomous residential dwelling unit that provides complete independent living facilities for one or more persons and includes permanent provisions for living, sleeping, eating, cooking, and sanitation.
(2) "Combined disposable income" means the disposable income of the person claiming the exemption, plus the disposable income of his or her spouse or domestic partner, and the disposable income of each cotenant occupying the residence for the assessment year, less the standard deduction amount or amounts paid or, for purposes of (n) of this subsection (2), received, by the person claiming the exemption or his or her spouse or domestic partner during the assessment year for the items in this subsection (2). In determining combined disposable income, the person claiming the exemption may choose to use the standard deduction amount or the total itemized amount of the following items:
(a) Drugs supplied by prescription of a medical practitioner authorized by the laws of this state or another jurisdiction to issue prescriptions;
(b) The treatment or care of either person received in the home or in a nursing home, assisted living facility, or adult family home;
(c) Health care insurance premiums for medicare under Title XVIII of the social security act;
(d) Costs related to medicare supplemental policies as defined in Title 42 U.S.C. Sec. 1395ss;
(e) Durable medical equipment, mobility enhancing equipment, medically prescribed oxygen, and prosthetic devices as defined in RCW 82.08.0283;
(f) Long-term care insurance as defined in RCW 48.84.020;
(g) Cost-sharing amounts as defined in RCW 48.43.005;
(h) Nebulizers as defined in RCW 82.08.803;
(i) Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter 18.36A RCW;
(j) Ostomic items as defined in RCW 82.08.804;
(k) Insulin for human use;
(l) Kidney dialysis devices;
(m) Disposable devices used to deliver drugs for human use as defined in RCW 82.08.935; and
(n) Rental amounts up to $6,000 per year received from the renting of living space in the person's principal place of residence.
(i) For the purposes of this subsection (2)(n), "rental amount" has the same meaning as in RCW 59.18.030.
(ii) For the purposes of this subsection (2)(n), amounts received from short-term rentals, as defined in RCW 64.37.010, are not included. Any amounts received from a short-term rental must be reported as income.
(3) "Cotenant" means a person who resides with the person claiming the exemption and who has an ownership interest in the residence.
(4) "County median household income" means the median household income estimates for the state of Washington by county of the legal address of the principal place of residence, as published by the office of financial management.
(5) "Department" means the state department of revenue.
(6) "Disability" has the same meaning as provided in 42 U.S.C. Sec. 423(d)(1)(A) as amended prior to January 1, 2005, or such subsequent date as the department may provide by rule consistent with the purpose of this section.
(7) "Disposable income" means adjusted gross income as defined in the federal internal revenue code, as amended prior to January 1, 1989, or such subsequent date as the director may provide by rule consistent with the purpose of this section, plus all of the following items to the extent they are not included in or have been deducted from adjusted gross income:
(a) Capital gains, other than gain excluded from income under section 121 of the federal internal revenue code to the extent it is reinvested in a new principal residence;
(b) Amounts deducted for loss;
(c) Amounts deducted for depreciation;
(d) Pension and annuity receipts;
(e) Military pay and benefits other than:
(i) Attendant-care and medical-aid payments; and
(ii) Combat-related special compensation under 10 U.S.C. Sec. 1413a;
(f) Veterans benefits, other than:
(i) Attendant-care payments;
(ii) Medical-aid payments;
(iii) Disability compensation, as defined in Title 38, part 3, section 3.4 of the Code of Federal Regulations, as of January 1, 2008; and
(iv) Dependency and indemnity compensation, as defined in Title 38, part 3, section 3.5 of the Code of Federal Regulations, as of January 1, 2008;
(g) Federal social security act and railroad retirement benefits;
(h) Dividend receipts; and
(i) Interest received on state and municipal bonds.
(8) "Income threshold 1" means:
(a) For taxes levied for collection in calendar years prior to 2020, a combined disposable income equal to $30,000;
(b) For taxes levied for collection in calendar years 2020 through 2023, a combined disposable income equal to the greater of "income threshold 1" for the previous year or 45 percent of the county median household income;
(c) For taxes levied for collection in calendar years 2024 through 2026, a combined disposable income equal to the greater of "income threshold 1" for the previous year or 50 percent of the county median household income; and
(d) For taxes levied for collection in calendar years 2027 and thereafter, a combined disposable income equal to the greater of "income threshold 1" for the previous year or 60 percent of the county median household income, adjusted every three years beginning August 1, 2026, as provided in RCW 84.36.385(8).
(9) "Income threshold 2" means:
(a) For taxes levied for collection in calendar years prior to 2020, a combined disposable income equal to $35,000;
(b) For taxes levied for collection in calendar years 2020 through 2023, a combined disposable income equal to the greater of "income threshold 2" for the previous year or 55 percent of the county median household income;
(c) For taxes levied for collection in calendar years 2024 through 2026, a combined disposable income equal to the greater of "income threshold 2" for the previous year or 60 percent of the county median household income; and
(d) For taxes levied for collection in calendar years 2027 and thereafter, a combined disposable income equal to the greater of "income threshold 2" for the previous year or 70 percent of the county median household income, adjusted every three years beginning August 1, 2026, as provided in RCW 84.36.385(8).
(10) "Income threshold 3" means:
(a) For taxes levied for collection in calendar years prior to 2020, a combined disposable income equal to $40,000;
(b) For taxes levied for collection in calendar years 2020 through 2023, a combined disposable income equal to the greater of "income threshold 3" for the previous year or 65 percent of the county median household income;
(c) For taxes levied for collection in calendar years 2024 through 2026, a combined disposable income equal to the greater of "income threshold 3" for the previous year or 70 percent of the county median household income; and
(d) For taxes levied for collection in calendar years 2027 and thereafter, a combined disposable income equal to the greater of "income threshold 3" for the previous year or 80 percent of the county median household income, adjusted every three years beginning August 1, 2026, as provided in RCW 84.36.385(8).
(11) "Principal place of residence" means a residence occupied for more than six months each calendar year by a person claiming an exemption under RCW 84.36.381.
(12) The term "real property" also includes a mobile home which has substantially lost its identity as a mobile unit by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe, connections with sewer, water, or other utilities. A mobile home located on land leased by the owner of the mobile home is subject, for tax billing, payment, and collection purposes, only to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
(13) The term "residence" means a single-family dwelling unit whether such unit be separate or part of a multiunit dwelling, may include one accessory dwelling unit and includes the land on which such dwellings stand not to exceed one acre, except that a residence includes any additional property up to a total of five acres that comprises the residential parcel if this larger parcel size is required under land use regulations. The term also includes a share ownership in a cooperative housing association, corporation, or partnership if the person claiming exemption can establish that his or her share represents the specific unit or portion of such structure in which he or she resides. The term also includes a single-family dwelling situated upon lands the fee of which is vested in the United States or any instrumentality thereof including an Indian tribe or in the state of Washington, and notwithstanding the provisions of RCW 84.04.080 and 84.04.090, such a residence is deemed real property.
(14) "Standard deduction amount" means $7,500 for the person claiming the exemption plus an additional $7,500 for the person's spouse or domestic partner.
[ 2026 c 163 s 102; 2024 c 119 s 1; 2023 c 147 s 2; 2021 c 220 s 1. Prior: 2020 c 209 s 3; 2019 c 453 s 2; 2012 c 10 s 74; 2010 c 106 s 307; prior: 2008 c 182 s 1; 2008 c 6 s 709; 2006 c 62 s 1; 2004 c 270 s 2; 1999 c 358 s 18; 1995 1st sp.s. c 8 s 2; 1994 sp.s. c 8 s 2; 1991 c 213 s 4; 1991 c 219 s 1; 1989 c 379 s 6; 1987 c 155 s 2; 1985 c 395 s 3; 1983 1st ex.s. c 11 s 4; 1980 c 185 s 5; 1979 ex.s. c 214 s 2; 1975 1st ex.s. c 291 s 15; 1974 ex.s. c 182 s 2.]
Notes:
Application—Automatic expiration date and tax preference performance statement exemption—2026 c 163: See notes following RCW 84.36.381.
Application—2024 c 119: "This act applies to taxes levied for collection in 2025 and thereafter." [ 2024 c 119 s 2.]
Tax preference performance statement exemption—Automatic expiration date exemption—2024 c 119: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2024 c 119 s 3.]
Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 147: See note following RCW 84.36.381.
Automatic expiration date and tax preference performance statement exemption—2021 c 220: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act. The legislature intends for this tax preference and its expansion to be permanent." [ 2021 c 220 s 2.]
Automatic expiration date and tax preference performance statement exemption—2020 c 209: See note following RCW 84.36.387.
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Application—2012 c 10: See note following RCW 18.20.010.
Effective date—2010 c 106: See note following RCW 35.102.145.
Application—2008 c 182: "This act applies to taxes levied for collection in 2009 and thereafter." [ 2008 c 182 s 2.]
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
Application—2006 c 62: "This act applies to taxes levied for collection in 2007 and thereafter." [ 2006 c 62 s 4.]
Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.
Effective date of 1994 sp.s. c 8—Applicability—1995 1st sp.s. c 8: See note following RCW 84.36.381.
Application—Severability—Effective date—1995 1st sp.s. c 8: See notes following RCW 84.36.381.
Applicability—1991 c 219: "This act is effective for taxes levied for collection in 1992 and thereafter." [ 1991 c 219 s 2.]
Applicability—1991 c 213: See note following RCW 84.38.020.
Severability—Effective date—1989 c 379: See notes following RCW 84.36.040.
Intent—Applicability—Effective dates—1983 1st ex.s. c 11:See notes following RCW 84.36.381.
Applicability—1980 c 185: See note following RCW 84.36.379.
Applicability—1979 ex.s. c 214: See note following RCW 84.36.381.
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.

catchline: Residences—Definitions.