title: RCW 84.36.800

text:
As used in this chapter:
(1) "Church purposes" means the use of real and personal property owned by a nonprofit religious organization for religious worship or related administrative, educational, eleemosynary, and social activities. This definition is to be broadly construed;
(2) "Convent" means a house or set of buildings occupied by a community of clergy or nuns devoted to religious life under a superior;
(3) "Hospital" means any portion of a hospital building, or other buildings in connection therewith, used as a residence for persons engaged or employed in the operation of a hospital, or operated as a portion of the hospital unit;
(4)(a) "Nonprofit" means an organization, association or corporation no part of the income of which is paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state;
(b) "Nonprofit" also means a limited equity cooperative as defined in RCW 84.36.675;
(5) "Parsonage" means a residence occupied by a member of the clergy who has been designated for a particular congregation and who holds regular services therefor.
[ 2022 c 93 s 3; 1998 c 311 s 24; 1998 c 202 s 2. Prior: 1997 c 156 s 7; 1997 c 143 s 2; 1994 c 124 s 18; 1993 c 79 s 2; 1989 c 379 s 3; 1981 c 141 s 3; 1973 2nd ex.s. c 40 s 6.]
Notes:
Expiration date—2022 c 93 ss 2-6: See note following RCW 84.36.675.
Application—2022 c 93: See note following RCW 84.36.675.
Applicability—1997 c 143: See note following RCW 84.36.046.
Applicability—1993 c 79: See note following RCW 84.36.550.
Severability—Effective date—1989 c 379: See notes following RCW 84.36.040.
Applicability, construction—1981 c 141: See note following RCW 84.36.060.
PDF
RCW 84.36.800
Definitions. (Effective January 1, 2033.)
As used in this chapter:
(1) "Church purposes" means the use of real and personal property owned by a nonprofit religious organization for religious worship or related administrative, educational, eleemosynary, and social activities. This definition is to be broadly construed;
(2) "Convent" means a house or set of buildings occupied by a community of clergy or nuns devoted to religious life under a superior;
(3) "Hospital" means any portion of a hospital building, or other buildings in connection therewith, used as a residence for persons engaged or employed in the operation of a hospital, or operated as a portion of the hospital unit;
(4) "Nonprofit" means an organization, association or corporation no part of the income of which is paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state;
(5) "Parsonage" means a residence occupied by a member of the clergy who has been designated for a particular congregation and who holds regular services therefor.
[ 1998 c 311 s 24; 1998 c 202 s 2. Prior: 1997 c 156 s 7; 1997 c 143 s 2; 1994 c 124 s 18; 1993 c 79 s 2; 1989 c 379 s 3; 1981 c 141 s 3; 1973 2nd ex.s. c 40 s 6.]
Notes:
Applicability—1997 c 143: See note following RCW 84.36.046.
Applicability—1993 c 79: See note following RCW 84.36.550.
Severability—Effective date—1989 c 379: See notes following RCW 84.36.040.
Applicability, construction—1981 c 141: See note following RCW 84.36.060.

catchline: Definitions. (Effective until January 1, 2033.)


doc_type: statute

jurisdiction: wa

title: RCW 84.36.805

text:
(1) In order to qualify for an exemption under this chapter, the nonprofit organizations, associations, or corporations must satisfy the conditions in this section.
(2) The property must be used exclusively for the actual operation of the activity for which exemption is granted, unless otherwise provided, and does not exceed an amount reasonably necessary for that purpose. Notwithstanding anything to the contrary in this section:
(a) The loan or rental of the property does not subject the property to tax if:
(i) The rents and donations received for the use of the portion of the property are reasonable and do not exceed the maintenance and operation expenses attributable to the portion of the property loaned or rented;
(ii) Except for the exemptions under RCW 84.36.030(4), 84.36.037, 84.36.050, and 84.36.060(1) (a) and (b), the property would be exempt from tax if owned by the organization to which it is loaned or rented; and
(iii) This subsection (2)(a) does not apply to exemptions granted under RCW 84.36.042;
(b) The use of the property for fund-raising events does not subject the property to tax if the fund-raising events are consistent with the purposes for which the exemption is granted or are conducted by a nonprofit organization. If the property is loaned or rented to conduct a fund-raising event, the requirements of (a) of this subsection (2) apply;
(c) An inadvertent use of the property in a manner inconsistent with the purpose for which exemption is granted does not subject the property to tax, if the inadvertent use is not part of a pattern of use. A pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive assessment years.
(3) The facilities and services must be available to all regardless of race, color, national origin or ancestry.
(4) The organization, association, or corporation must be duly licensed or certified where such licensing or certification is required by law or regulation.
(5) Property sold to organizations, associations, or corporations with an option to be repurchased by the seller does not qualify for exempt status. This subsection does not apply to:
(a) Limited equity cooperatives as defined in RCW 84.36.675; or
(b) Property sold to a nonprofit entity, as defined in RCW 84.36.560, by:
(i) A nonprofit as defined in RCW 84.36.800 that is exempt from income tax under 26 U.S.C. Sec. 501(c) of the federal internal revenue code;
(ii) A governmental entity established under RCW 35.21.660, 35.21.670, or 35.21.730;
(iii) A housing authority created under RCW 35.82.030;
(iv) A housing authority meeting the definition in RCW 35.82.210(2)(a); or
(v) A housing authority established under RCW 35.82.300.
(6) The department must have access to its books in order to determine whether the nonprofit organization, association, or corporation is exempt from taxes under this chapter.
(7) This section does not apply to exemptions granted under RCW 84.36.020, 84.36.032, 84.36.250, and 84.36.480(2).
(8)(a) The use of property exempt under this chapter, other than as specifically authorized by this chapter, nullifies the exemption otherwise available for the property for the assessment year. However, the exemption is not nullified by the use of the property by any individual, group, or entity, where such use is not otherwise authorized by this chapter, for not more than 50 days in each calendar year, and the property is not used for pecuniary gain or to promote business activities for more than 15 of the 50 days in each calendar year. The 50 and 15-day limitations provided in this subsection (8)(a) do not include days during which setup and takedown activities take place immediately preceding or following a meeting or other event by an individual, group, or entity using the property as provided in this subsection (8)(a).
(b) If uses of the exempt property exceed the 50 and 15-day limitations provided in (a) of this subsection (8) during an assessment year, the exemption is removed for the affected portion of the property for that assessment year.
(c) The 15-day and 50-day limitations provided in (a) of this subsection (8) do not apply to property exempt under RCW 84.36.037 if the property is used for activities related to a qualifying farmers market, as defined in RCW 66.24.170, and all income received from rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt property, or exempt purposes. Exempt property under RCW 84.36.037 may be used for up to 53 days for the purposes of a qualifying farmers market.
(d) The 15-day limitation provided in (a) of this subsection (8) is increased to 50 days for regularly scheduled fundraising activities taking place on property exempt under RCW 84.36.037.
[ 2026 c 102 s 1; 2026 c 63 s 1; 2023 c 69 s 2. Prior: 2022 c 93 s 4; 2022 c 84 s 2; 2016 c 217 s 3; 2014 c 99 s 13; 2013 c 212 s 3; prior: 2006 c 319 s 1; 2006 c 226 s 3; 2003 c 121 s 2; 2001 1st sp.s. c 7 s 2; prior: 1999 c 203 s 2; 1999 c 139 s 3; prior: 1998 c 311 s 25; 1998 c 202 s 3; 1998 c 184 s 2; prior: 1997 c 156 s 8; 1997 c 143 s 3; 1995 2nd sp.s. c 9 s 2; 1993 c 79 s 3; prior: 1990 c 283 ss 3 and 7; 1989 c 379 s 4; 1987 c 468 s 1; 1984 c 220 s 7; 1981 c 141 s 4; 1973 2nd ex.s. c 40 s 7.]
Notes:
Reviser's note: This section was amended by 2026 c 63 s 1 and by 2026 c 102 s 1, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Expiration date—2026 c 120 s 1: "Section 1 of this act expires January 1, 2033." [ 2026 c 102 s 8.]
Application—2026 c 102: "This act applies to taxes levied for collection in 2027 and thereafter." [ 2026 c 102 s 6.]
Automatic expiration date and tax preference performance statement exemption—2026 c 102: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2026 c 102 s 7.]
Expiration date—2026 c 63 s 1: "Section 1 of this act expires January 1, 2033." [ 2026 c 63 s 5.]
Automatic expiration date and tax preference performance statement exemption—2026 c 63: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2026 c 63 s 3.]
Application—2026 c 63: "This act applies to taxes levied for collection in 2027 and thereafter." [ 2026 c 63 s 4.]
Expiration date—2023 c 69 s 2: "Section 2 of this act expires January 1, 2033." [ 2023 c 69 s 6.]
Application—Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 69: See notes following RCW 84.36.042.
Expiration date—2022 c 93 ss 2-6: See note following RCW 84.36.675.
Application—2022 c 93: See note following RCW 84.36.675.
Retroactive application—Tax preference performance statement exemption—Automatic expiration date exemption—2022 c 84: See notes following RCW 84.36.020.
Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
Findings—Intent—2013 c 212: See note following RCW 84.36.480.
Findings—Intent—2006 c 226: See note following RCW 84.36.050.
Application—1999 c 203: See note following RCW 84.36.560.
Application—1998 c 184: See note following RCW 84.36.045.
Applicability—1997 c 143: See note following RCW 84.36.046.
Applicability—1995 2nd sp.s. c 9 ss 1 and 2: See note following RCW 84.36.035.
Effective date—1995 2nd sp.s. c 9: See note following RCW 84.36.035.
Applicability—1993 c 79: See note following RCW 84.36.550.
Construction—1990 c 283 ss 6 and 7: See note following RCW 84.36.030.
Severability—Effective date—1989 c 379: See notes following RCW 84.36.040.
Applicability—1987 c 468: "This act shall be effective for taxes levied for collection in 1988 and thereafter." [ 1987 c 468 s 3.]
Applicability, construction—1981 c 141: See note following RCW 84.36.060.
PDF
RCW 84.36.805
Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations. (Effective January 1, 2033.)
(1) In order to qualify for an exemption under this chapter, the nonprofit organizations, associations, or corporations must satisfy the conditions in this section.
(2) The property must be used exclusively for the actual operation of the activity for which exemption is granted, unless otherwise provided, and does not exceed an amount reasonably necessary for that purpose. Notwithstanding anything to the contrary in this section:
(a) The loan or rental of the property does not subject the property to tax if:
(i) The rents and donations received for the use of the portion of the property are reasonable and do not exceed the maintenance and operation expenses attributable to the portion of the property loaned or rented;
(ii) Except for the exemptions under RCW 84.36.030(4), 84.36.037, 84.36.050, and 84.36.060(1) (a) and (b), the property would be exempt from tax if owned by the organization to which it is loaned or rented; and
(iii) This subsection (2)(a) does not apply to exemptions granted under RCW 84.36.042;
(b) The use of the property for fund-raising events does not subject the property to tax if the fund-raising events are consistent with the purposes for which the exemption is granted or are conducted by a nonprofit organization. If the property is loaned or rented to conduct a fund-raising event, the requirements of (a) of this subsection (2) apply;
(c) An inadvertent use of the property in a manner inconsistent with the purpose for which exemption is granted does not subject the property to tax, if the inadvertent use is not part of a pattern of use. A pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive assessment years.
(3) The facilities and services must be available to all regardless of race, color, national origin or ancestry.
(4) The organization, association, or corporation must be duly licensed or certified where such licensing or certification is required by law or regulation.
(5) Property sold to organizations, associations, or corporations with an option to be repurchased by the seller does not qualify for exempt status. This subsection does not apply to property sold to a nonprofit entity, as defined in RCW 84.36.560(7), by:
(a) A nonprofit as defined in RCW 84.36.800 that is exempt from income tax under 26 U.S.C. Sec. 501(c) of the federal internal revenue code;
(b) A governmental entity established under RCW 35.21.660, 35.21.670, or 35.21.730;
(c) A housing authority created under RCW 35.82.030;
(d) A housing authority meeting the definition in RCW 35.82.210(2)(a); or
(e) A housing authority established under RCW 35.82.300.
(6) The department must have access to its books in order to determine whether the nonprofit organization, association, or corporation is exempt from taxes under this chapter.
(7) This section does not apply to exemptions granted under RCW 84.36.020, 84.36.032, 84.36.250, and 84.36.480(2).
(8)(a) The use of property exempt under this chapter, other than as specifically authorized by this chapter, nullifies the exemption otherwise available for the property for the assessment year. However, the exemption is not nullified by the use of the property by any individual, group, or entity, where such use is not otherwise authorized by this chapter, for not more than fifty days in each calendar year, and the property is not used for pecuniary gain or to promote business activities for more than fifteen of the fifty days in each calendar year. The fifty and fifteen-day limitations provided in this subsection (8)(a) do not include days during which setup and takedown activities take place immediately preceding or following a meeting or other event by an individual, group, or entity using the property as provided in this subsection (8)(a).
(b) If uses of the exempt property exceed the fifty and fifteen-day limitations provided in (a) of this subsection (8) during an assessment year, the exemption is removed for the affected portion of the property for that assessment year.
(c) The 15-day and 50-day limitations provided in (a) of this subsection (8) do not apply to property exempt under RCW 84.36.037 if the property is used for activities related to a qualifying farmers market, as defined in RCW 66.24.170, and all income received from rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt property, or exempt purposes. Exempt property under RCW 84.36.037 may be used for up to 53 days for the purposes of a qualifying farmers market.
(d) The 15-day limitation provided in (a) of this subsection (8) is increased to 50 days for regularly scheduled fundraising activities taking place on property exempt under RCW 84.36.037.
[ 2026 c 102 s 2; 2026 c 63 s 2; 2023 c 69 s 3; 2022 c 84 s 2; 2016 c 217 s 3; 2014 c 99 s 13; 2013 c 212 s 3. Prior: 2006 c 319 s 1; 2006 c 226 s 3; 2003 c 121 s 2; 2001 1st sp.s. c 7 s 2; prior: 1999 c 203 s 2; 1999 c 139 s 3; prior: 1998 c 311 s 25; 1998 c 202 s 3; 1998 c 184 s 2; prior: 1997 c 156 s 8; 1997 c 143 s 3; 1995 2nd sp.s. c 9 s 2; 1993 c 79 s 3; prior: 1990 c 283 ss 3 and 7; 1989 c 379 s 4; 1987 c 468 s 1; 1984 c 220 s 7; 1981 c 141 s 4; 1973 2nd ex.s. c 40 s 7.]
Notes:
Reviser's note: This section was amended by 2026 c 63 s 2 and by 2026 c 102 s 2, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective date—2026 c 102 s 2: "Section 2 of this act takes effect January 1, 2033." [ 2026 c 102 s 9.]
Effective date—2026 c 63 s 2: "Section 2 of this act takes effect January 1, 2033." [ 2026 c 63 s 6.]
Effective date—2023 c 69 s 3: "Section 3 of this act takes effect January 1, 2033." [ 2023 c 69 s 7.]
Application—Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 69: See notes following RCW 84.36.042.
Retroactive application—Tax preference performance statement exemption—Automatic expiration date exemption—2022 c 84: See notes following RCW 84.36.020.
Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
Findings—Intent—2013 c 212: See note following RCW 84.36.480.
Findings—Intent—2006 c 226: See note following RCW 84.36.050.
Application—1999 c 203: See note following RCW 84.36.560.
Application—1998 c 184: See note following RCW 84.36.045.
Applicability—1997 c 143: See note following RCW 84.36.046.
Applicability—1995 2nd sp.s. c 9 ss 1 and 2: See note following RCW 84.36.035.
Effective date—1995 2nd sp.s. c 9: See note following RCW 84.36.035.
Applicability—1993 c 79: See note following RCW 84.36.550.
Construction—1990 c 283 ss 6 and 7: See note following RCW 84.36.030.
Severability—Effective date—1989 c 379: See notes following RCW 84.36.040.
Applicability—1987 c 468: "This act shall be effective for taxes levied for collection in 1988 and thereafter." [ 1987 c 468 s 3.]
Applicability, construction—1981 c 141: See note following RCW 84.36.060.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations. (Effective until January 1, 2033.)

code: rcw

unit: section

court: Washington State Legislature


title: RCW 84.36.810

text:
(1)(a) Upon cessation of a use under which an exemption has been granted pursuant to RCW 84.36.030, 84.36.037, 84.36.040, 84.36.041, 84.36.042, 84.36.043, 84.36.046, 84.36.050, 84.36.060, 84.36.550, 84.36.560, 84.36.570, 84.36.675, and 84.36.650, except as provided in (b) of this subsection, the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the three years preceding, or the life of such exemption, if such be less, together with the interest at the same rate and computed in the same way as that upon delinquent property taxes. If the property has been granted an exemption for more than 10 consecutive years, taxes and interest shall not be assessed under this section.
(b) Upon cessation of use by an institution of higher education of property exempt under RCW 84.36.050(2) the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the seven years preceding, or the life of the exemption, whichever is less.
(2) Subsection (1) of this section applies only when ownership of the property is transferred or when 51 percent or more of the area of the property loses its exempt status. The additional tax under subsection (1) of this section shall not be imposed if the cessation of use resulted solely from:
(a) Transfer to a nonprofit organization, association, or corporation for a use which also qualifies and is granted exemption under this chapter;
(b) A taking through the exercise of the power of eminent domain, or sale or transfer to an entity having the power of eminent domain in anticipation of the exercise of such power;
(c) Official action by an agency of the state of Washington or by the county or city within which the property is located which disallows the present use of such property;
(d) A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by virtue of the act of the organization, association, or corporation changing the use of such property;
(e) Relocation of the activity and use of another location or site except for undeveloped properties of camp facilities exempted under RCW 84.36.030;
(f) Cancellation of a lease on leased property that had been exempt under this chapter;
(g) A change in the exempt portion of a home for the aging under RCW 84.36.041(3), as long as some portion of the home remains exempt; or
(h) Transfer to an agency of the state of Washington or the city or county within which the property is located.
(3) Subsection (2)(e) and (f) of this section does not apply to property leased to a state institution of higher education and exempt under RCW 84.36.050(2).
[ 2022 c 93 s 5; 2006 c 305 s 4; 2003 c 344 s 2; 2001 c 126 s 3. Prior: 1999 c 203 s 3; 1999 c 139 s 4; prior: 1998 c 311 s 26; 1998 c 202 s 4; prior: 1997 c 156 s 9; 1997 c 143 s 4; 1994 c 124 s 19; 1993 c 79 s 4; 1990 c 283 s 4; 1989 c 379 s 5; 1987 c 468 s 2; 1984 c 220 s 8; 1983 c 185 s 1; 1981 c 141 s 5; 1977 ex.s. c 209 s 1; 1973 2nd ex.s. c 40 s 8.]
Notes:
Expiration date—2022 c 93 ss 2-6: See note following RCW 84.36.675.
Application—2022 c 93: See note following RCW 84.36.675.
Application—2001 c 126: See note following RCW 84.36.040.
Application—1999 c 203: See note following RCW 84.36.560.
Applicability—1997 c 143: See note following RCW 84.36.046.
Applicability—1993 c 79: See note following RCW 84.36.550.
Severability—Effective date—1989 c 379: See notes following RCW 84.36.040.
Applicability—1987 c 468: See note following RCW 84.36.805.
Applicability, construction—1981 c 141: See note following RCW 84.36.060.
PDF
RCW 84.36.810
Cessation of use under which exemption granted—Collection of taxes. (Effective January 1, 2033.)
(1)(a) Upon cessation of a use under which an exemption has been granted pursuant to RCW 84.36.030, 84.36.037, 84.36.040, 84.36.041, 84.36.042, 84.36.043, 84.36.046, 84.36.050, 84.36.060, 84.36.550, 84.36.560, 84.36.570, and 84.36.650, except as provided in (b) of this subsection, the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the three years preceding, or the life of such exemption, if such be less, together with the interest at the same rate and computed in the same way as that upon delinquent property taxes. If the property has been granted an exemption for more than ten consecutive years, taxes and interest shall not be assessed under this section.
(b) Upon cessation of use by an institution of higher education of property exempt under RCW 84.36.050(2) the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the seven years preceding, or the life of the exemption, whichever is less.
(2) Subsection (1) of this section applies only when ownership of the property is transferred or when fifty-one percent or more of the area of the property loses its exempt status. The additional tax under subsection (1) of this section shall not be imposed if the cessation of use resulted solely from:
(a) Transfer to a nonprofit organization, association, or corporation for a use which also qualifies and is granted exemption under this chapter;
(b) A taking through the exercise of the power of eminent domain, or sale or transfer to an entity having the power of eminent domain in anticipation of the exercise of such power;
(c) Official action by an agency of the state of Washington or by the county or city within which the property is located which disallows the present use of such property;
(d) A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by virtue of the act of the organization, association, or corporation changing the use of such property;
(e) Relocation of the activity and use of another location or site except for undeveloped properties of camp facilities exempted under RCW 84.36.030;
(f) Cancellation of a lease on leased property that had been exempt under this chapter;
(g) A change in the exempt portion of a home for the aging under RCW 84.36.041(3), as long as some portion of the home remains exempt; or
(h) Transfer to an agency of the state of Washington or the city or county within which the property is located.
(3) Subsection (2)(e) and (f) of this section do [does] not apply to property leased to a state institution of higher education and exempt under RCW 84.36.050(2).
[ 2006 c 305 s 4; 2003 c 344 s 2; 2001 c 126 s 3. Prior: 1999 c 203 s 3; 1999 c 139 s 4; prior: 1998 c 311 s 26; 1998 c 202 s 4; prior: 1997 c 156 s 9; 1997 c 143 s 4; 1994 c 124 s 19; 1993 c 79 s 4; 1990 c 283 s 4; 1989 c 379 s 5; 1987 c 468 s 2; 1984 c 220 s 8; 1983 c 185 s 1; 1981 c 141 s 5; 1977 ex.s. c 209 s 1; 1973 2nd ex.s. c 40 s 8.]
Notes:
Application—2001 c 126: See note following RCW 84.36.040.
Application—1999 c 203: See note following RCW 84.36.560.
Applicability—1997 c 143: See note following RCW 84.36.046.
Applicability—1993 c 79: See note following RCW 84.36.550.
Severability—Effective date—1989 c 379: See notes following RCW 84.36.040.
Applicability—1987 c 468: See note following RCW 84.36.805.
Applicability, construction—1981 c 141: See note following RCW 84.36.060.

catchline: Cessation of use under which exemption granted—Collection of taxes. (Effective until January 1, 2033.)


title: RCW 84.36.812

text:
All additional taxes imposed under RCW 84.36.262 or 84.36.810 shall become due and payable by the seller or transferor at the time of sale. The county auditor shall not accept an instrument of conveyance unless the additional tax has been paid or the department of revenue has determined that the property is not subject to RCW 84.36.262 or 84.36.810. The seller, the transferor, 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.
[ 2001 c 185 s 9; 1984 c 220 s 9.]
Notes:
Application—2001 c 185 ss 1-12: See note following RCW 84.14.110.

catchline: Additional tax payable at time of sale—Appeal of assessed values.


title: RCW 84.36.813

text:
An exempt property owner shall notify the department of revenue of any change of use prior to each assessment year. Any other person believing that a change in the use of exempt property has occurred shall report same to the county assessor, who shall examine the property and if the use is not in compliance with chapter 84.36 RCW he or she shall report the information to the department with a recommendation that the exempt status be canceled. The final determination shall be made by the department.
[ 2013 c 23 s 351; 1977 ex.s. c 209 s 3.]

catchline: Change in use—Duty to notify county assessor—Examination—Recommendation.


title: RCW 84.36.815

text:
(1) In order to qualify for exempt status for any real or personal property under this chapter except personal property under RCW 84.36.600, all foreign national governments; cemeteries; nongovernmental nonprofit corporations, organizations, and associations; hospitals owned and operated by a public hospital district for purposes of exemption under RCW 84.36.040(2); and soil and water conservation districts must file an initial application on or before March 31st with the state department of revenue. However, the initial application deadline for the exemption provided in RCW 84.36.049 is July 1st for 2016 and March 31st for 2017 and thereafter. All applications must be filed on forms prescribed by the department and must be signed by an authorized agent of the applicant.
(2)(a) In order to requalify for exempt status, all applicants except nonprofit cemeteries and nonprofits receiving the exemptions under RCW 84.36.560 or 84.36.675 must file an annual renewal declaration on or before March 31st each year. The renewal declaration must be on forms prescribed by the department of revenue and must contain a statement certifying the exempt status of the real or personal property owned by the exempt organization. This renewal declaration may be submitted electronically in a format provided or approved by the department. Information may also be required with the renewal declaration to assist the department in determining whether the property tax exemption should continue.
(b) In order to requalify for exempt status, nonprofits receiving the exemptions under RCW 84.36.560 or 84.36.675 must file a renewal declaration on or before March 31st of every third year following initial qualification for the exemption. Except for the annual renewal requirement, all other requirements of (a) of this subsection apply.
(3) When an organization acquires real property qualified for exemption or converts real property to exempt status, the organization must file an initial application for the property within sixty days following the acquisition or conversion in accordance with all applicable provisions of subsection (1) of this section. If the application is filed after the expiration of the 60-day period, a late filing penalty is imposed under RCW 84.36.825.
(4) When organizations acquire real property qualified for exemption or convert real property to an exempt use, the property, upon approval of the application for exemption, is entitled to a property tax exemption for property taxes due and payable the following year. If the owner has paid taxes for the year following the year the property qualified for exemption, the owner is entitled to a refund of the amount paid on the property so acquired or converted.
(5) The department must share approved initial applications for the tax preferences provided in RCW 84.36.049 and 84.36.675 with the joint legislative audit and review committee, upon request by the committee, in order for the committee to complete its review of the tax preferences provided in RCW 84.36.049 and 84.36.675.
[ 2026 c 102 s 4; 2022 c 93 s 6; 2020 c 273 s 2; 2016 c 217 s 4; 2007 c 111 s 301; 2001 c 126 s 4; 1998 c 311 s 27; 1994 c 123 s 1; 1991 sp.s. c 29 s 6; 1988 c 131 s 1; 1984 c 220 s 10; 1975 1st ex.s. c 291 s 18; 1973 2nd ex.s. c 40 s 9.]
Notes:
Expiration date—2026 c 102 s 4: "Section 4 of this act expires January 1, 2033." [ 2026 c 102 s 10.]
Application—Automatic expiration date and tax preference performance statement exemption—2026 c 102: See notes following RCW 84.36.805.
Expiration date—2022 c 93 ss 2-6: See note following RCW 84.36.675.
Application—2022 c 93: See note following RCW 84.36.675.
Automatic expiration date and tax preference performance statement exemption—2020 c 273: See note following RCW 84.36.560.
Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.
Part headings not law—2007 c 111: See note following RCW 82.16.120.
Application—2001 c 126: See note following RCW 84.36.040.
Applicability—1994 c 123: "This act shall be effective for taxes levied for collection in 1995 and thereafter." [ 1994 c 123 s 5.]
Findings, intent—Severability—Application—1991 sp.s. c 29: See notes following RCW 84.04.150.
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
PDF
RCW 84.36.815
Tax exempt status—Initial application—Renewal. (Effective January 1, 2033.)
(1) In order to qualify for exempt status for any real or personal property under this chapter except personal property under RCW 84.36.600, all foreign national governments; cemeteries; nongovernmental nonprofit corporations, organizations, and associations; hospitals owned and operated by a public hospital district for purposes of exemption under RCW 84.36.040(2); and soil and water conservation districts must file an initial application on or before March 31st with the state department of revenue. However, the initial application deadline for the exemption provided in RCW 84.36.049 is July 1st for 2016 and March 31st for 2017 and thereafter. All applications must be filed on forms prescribed by the department and must be signed by an authorized agent of the applicant.
(2)(a) In order to requalify for exempt status, all applicants except nonprofit cemeteries and nonprofits receiving the exemption under RCW 84.36.560 must file an annual renewal declaration on or before March 31st each year. The renewal declaration must be on forms prescribed by the department of revenue and must contain a statement certifying the exempt status of the real or personal property owned by the exempt organization. This renewal declaration may be submitted electronically in a format provided or approved by the department. Information may also be required with the renewal declaration to assist the department in determining whether the property tax exemption should continue.
(b) In order to requalify for exempt status, nonprofits receiving the exemption under RCW 84.36.560 must file a renewal declaration on or before March 31st of every third year following initial qualification for the exemption. Except for the annual renewal requirement, all other requirements of (a) of this subsection apply.
(3) When an organization acquires real property qualified for exemption or converts real property to exempt status, the organization must file an initial application for the property within sixty days following the acquisition or conversion in accordance with all applicable provisions of subsection (1) of this section. If the application is filed after the expiration of the sixty-day period, a late filing penalty is imposed under RCW 84.36.825.
(4) When organizations acquire real property qualified for exemption or convert real property to an exempt use, the property, upon approval of the application for exemption, is entitled to a property tax exemption for property taxes due and payable the following year. If the owner has paid taxes for the year following the year the property qualified for exemption, the owner is entitled to a refund of the amount paid on the property so acquired or converted.
(5) The department must share approved initial applications for the tax preference provided in RCW 84.36.049 with 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 provided in RCW 84.36.049.
[ 2026 c 102 s 5; 2020 c 273 s 2; 2016 c 217 s 4; 2007 c 111 s 301; 2001 c 126 s 4; 1998 c 311 s 27; 1994 c 123 s 1; 1991 sp.s. c 29 s 6; 1988 c 131 s 1; 1984 c 220 s 10; 1975 1st ex.s. c 291 s 18; 1973 2nd ex.s. c 40 s 9.]
Notes:
Effective date—2026 c 102 s 5: "Section 5 of this act takes effect January 1, 2033." [ 2026 c 102 s 11.]
Application—Automatic expiration date and tax preference performance statement exemption—2026 c 102: See notes following RCW 84.36.805.
Automatic expiration date and tax preference performance statement exemption—2020 c 273: See note following RCW 84.36.560.
Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.
Part headings not law—2007 c 111: See note following RCW 82.16.120.
Application—2001 c 126: See note following RCW 84.36.040.
Applicability—1994 c 123: "This act shall be effective for taxes levied for collection in 1995 and thereafter." [ 1994 c 123 s 5.]
Findings, intent—Severability—Application—1991 sp.s. c 29: See notes following RCW 84.04.150.
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.

catchline: Tax exempt status—Initial application—Renewal. (Effective until January 1, 2033.)


title: RCW 84.36.820

text:
On or before January 1st of each year, the department of revenue must notify the owners of record of property exempted from property taxation at their last known address about the obligation to file an annual renewal declaration for continued exemption. When a continued exemption is not approved, the department must notify the assessor of the county in which the property is located who, in turn, must remove the tax exemption from the property. The failure to file an annual renewal declaration for continued exemption and subsequent removal of the exemption is not subject to review as provided in RCW 84.36.850. The department of revenue must review applications received after the due date required under RCW 84.36.815, but these applications are subject to late filing penalties provided in RCW 84.36.825.
[ 2016 c 217 s 5; 2007 c 111 s 302; 1984 c 220 s 11; 1975-'76 2nd ex.s. c 127 s 1; 1973 2nd ex.s. c 40 s 10.]
Notes:
Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.
Part headings not law—2007 c 111: See note following RCW 82.16.120.

catchline: Renewal notice for exempt property—Failure to file before due date, effect.


title: RCW 84.36.825

text:
A late filing penalty of ten dollars per month for each month an application or annual renewal declaration is past due shall be required and shall be deposited in the general fund.
[ 2007 c 111 s 303; 1998 c 311 s 28; 1994 c 123 s 2; 1977 ex.s. c 209 s 2; 1975-'76 2nd ex.s. c 127 s 2; 1975 1st ex.s. c 291 s 19; 1973 2nd ex.s. c 40 s 11.]
Notes:
Part headings not law—2007 c 111: See note following RCW 82.16.120.
Applicability—1994 c 123: See note following RCW 84.36.815.
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.

catchline: Late filing penalty.


title: RCW 84.36.830

text:
(1) The department of revenue shall review each application for exemption and approve or deny the application before August 1st of the assessment year for which the application is made. However, exemption applications received after March 31st shall be reviewed and determination made thereon within thirty days of the date received or by August 1st, whichever is later.
(2) The department may request additional relevant information as it deems necessary. The department may also physically inspect the property and satisfy itself as to the use of all parcels before approving or denying the application. After approving an application, the department may also physically inspect the property at regular intervals to ensure compliance with this chapter.
(3) When the department has examined the application and, if applicable, the subject property, it shall either approve or deny the request and clearly state the reasons for denial in written notification by mail to the applicant. The department shall also notify the assessor of the county in which the property is located. The county assessor shall place the property on the assessment roll for the current year.
[ 2007 c 111 s 304; 1998 c 310 s 1; 1984 c 220 s 12; 1975-'76 2nd ex.s. c 127 s 3; 1973 2nd ex.s. c 40 s 12.]
Notes:
Part headings not law—2007 c 111: See note following RCW 82.16.120.
Effective date—1998 c 310: "This act takes effect January 1, 1999." [ 1998 c 310 s 2.]

catchline: Review of applications for exemption—Procedure—Approval or denial—Notice.


title: RCW 84.36.833

text:
Each application for property tax exemption, or renewal thereof, may include all the real and personal property eligible for exempt status under any of the sections of chapter 84.36 RCW which are contiguous and part of a homogenous unit. Properties separated by public streets and roads shall be considered to be contiguous for purposes of this section.
[1975-'76 2nd ex.s. c 127 s 4.]

catchline: Application for exemption or renewal may include all contiguous exempt property.


title: RCW 84.36.835

text:
On or before August 31st, the department of revenue shall prepare a list by county of those properties exempted by the department under this chapter and shall forward a list to each county assessor of the property exempt in that county.
[ 1998 c 311 s 29; 1973 2nd ex.s. c 40 s 13.]

catchline: List of exempt properties to be prepared and furnished each county assessor.


title: RCW 84.36.840

text:
(1) In order to determine whether organizations, associations, corporations, or institutions, except those exempted under RCW 84.36.020, 84.36.049, and 84.36.030, are exempt from property taxes, and before the exemption is allowed for any year, the superintendent or manager or other proper officer of the organization, association, corporation, or institution claiming exemption from taxation must file with the department of revenue a statement certifying that the income and the receipts thereof, including donations to it, have been applied to the actual expenses of operating and maintaining it, or for its capital expenditures, and to no other purpose. This report must also include a statement of the receipts and disbursements of the exempt organization, association, corporation, or institution.
(2) The reports required under this section may be submitted electronically, in a format provided or approved by the department, or mailed to the department. The reports must be submitted on or before March 31st of each year. The department must remove the tax exemption from the property of any organization, association, corporation, or institution that does not file the required report with the department on or before the due date. However, the department must allow a reasonable extension of time for filing upon receipt of a written request on or before the required filing date and for good cause shown therein.
[ 2020 c 139 s 49; 2016 c 217 s 6; 2007 c 111 s 305; 1973 2nd ex.s. c 40 s 14.]
Notes:
Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.
Part headings not law—2007 c 111: See note following RCW 82.16.120.


title: RCW 84.36.845

text:
If subsequent to the time that the exemption of any property is initially approved or renewed, it is determined that such exemption was approved or renewed as the result of inaccurate information provided by the authorized agent of the applicant, the exemption must be revoked and taxes must be levied against such property pursuant to the provisions of RCW 84.36.810 or * 84.36.049(4) for exemptions granted under RCW 84.36.049.
[ 2016 c 217 s 7; 1973 2nd ex.s. c 40 s 15.]
Notes:
*Reviser's note: RCW 84.36.049 was amended by 2024 c 273 s 1, changing subsection (4) to subsection (5).
Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.

catchline: Revocation of exemption approved or renewed due to inaccurate information.


title: RCW 84.36.850

text:
Any applicant aggrieved by the department of revenue's denial of an exemption application may petition the state board of tax appeals to review an application for either real or personal property tax exemption and the board shall consider any appeals to determine (1) if the property is entitled to an exemption, and (2) the amount or portion thereof.
A county assessor of the county in which the exempted property is located shall be empowered to appeal to the state board of tax appeals to review any real or personal property tax exemption approved by the department of revenue which he or she feels is not warranted.
Appeals from a department of revenue decision must be made within thirty days after the mailing of the approval or denial.
[ 2013 c 23 s 352; 1989 c 378 s 13; 1973 2nd ex.s. c 40 s 16.]
Notes:
Effective date—1989 c 378 s 13: "Section 13 of this act shall take effect January 1, 1990." [ 1989 c 378 s 41.]

catchline: Review—Appeals.


title: RCW 84.36.855

text:
Except as otherwise provided by law, property that changes from exempt to taxable status is subject to the provisions of RCW 84.36.810 and 84.40.350 through 84.40.390, and the assessor must also place the property on the assessment roll for taxes due and payable in the following year.
[ 2016 c 217 s 8; 1973 2nd ex.s. c 40 s 17.]
Notes:
Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.

catchline: Property changing from exempt to taxable status—Procedure.


title: RCW 84.36.860

text:
Each county assessor and the director of the department of revenue shall each issue public notice of the provisions of chapter 40, Laws of 1973 2nd ex. sess. in such a manner as will give constructive notice to all taxpayers of that county or of the state, as the case may be, prior to the first year in which an application for exemption is required by RCW 84.36.815 through 84.36.845.
[ 1973 2nd ex.s. c 40 s 18.]

catchline: Public notice of provisions of act.


title: RCW 84.36.865

text:
The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter as shall be necessary or desirable to permit its effective administration.
[ 1975 1st ex.s. c 291 s 20; 1973 2nd ex.s. c 40 s 19.]
Notes:
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.

catchline: Rules and regulations.


title: RCW 84.36.905

text:
This 1973 amendatory 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 1973 for taxes due and payable in 1974.
[ 1973 2nd ex.s. c 40 s 23.]

catchline: Effective date—Construction—1973 2nd ex.s. c 40.


title: RCW 84.37.010

text:
(1) The legislature finds that there are an increasing number of economic and financial pressures causing hardships to many homeowners in the state of Washington. The legislature finds that the current housing crisis is a key barometer of the insecure economic situation facing working Washington families. The legislature finds that, among those hardships, increases in property taxes lead to undue stress on family budgets causing some homeowners to be at risk of losing their homes. The legislature finds that financial practices nationwide have led to an increasingly destabilized housing market across the country with impacts now being felt here in Washington. The legislature further finds that by establishing a property tax deferral program homeowners will be able to remain in their homes. The legislature further finds that acting now to stabilize the housing market is an important public purpose.
(2) It is the intent of the legislature to: (a) Provide a property tax safe harbor for families in economic crisis; and (b) prevent existing homeowners from being driven from their homes because of overly burdensome property taxes.
[ 2007 sp.s. c 2 s 1.]

catchline: Findings—Intent.


title: RCW 84.37.020

text:
The definitions in RCW 84.38.020 apply to this chapter. For purposes of this chapter, references to "this chapter" in any of the definitions in RCW 84.38.020 shall be interpreted to refer to chapter 84.37 RCW, unless the context clearly requires otherwise.
[ 2007 sp.s. c 2 s 3.]

catchline: Definitions.


title: RCW 84.37.030

text:
A claimant may defer payment of fifty percent of special assessments or real property taxes, or both, listed on the annual tax statement in any year in which all of the following conditions are met:
(1) The special assessments or property taxes must be imposed upon a residence that was occupied by the claimant as a principal place of residence as of January 1st of the year in which the assessments and taxes are due, subject to the exceptions allowed under RCW 84.36.381(1);
(2) The claimant must have combined disposable income, as defined in RCW 84.36.383, of fifty-seven thousand dollars or less in the calendar year preceding the filing of the declaration;
(3) The claimant must have paid one-half of the total amount of special assessments and property taxes listed on the annual tax statement for the year in which the deferral claim is made;
(4) A deferral is not allowed for special assessments, property taxes, or both, levied for collection in the first five calendar years in which the person owns the residence;
(5) The claimant who defers payment of special assessments or real property taxes, or both, listed on the annual tax statement under this section must also meet the conditions of RCW 84.38.030 (4) and (5);
(6) The total amount deferred by a claimant under this chapter must not exceed forty percent of the amount of the claimant's equity value in the claimant's residence; and
(7) The claimant may not defer taxes under both this chapter and chapter 84.38 RCW in the same tax year.
[ 2010 c 106 s 309; 2007 sp.s. c 2 s 2.]
Notes:
Effective date—2010 c 106: See note following RCW 35.102.145.

catchline: Deferral program qualifications.


title: RCW 84.37.040

text:
(1) Each claimant electing to defer payment of special assessments or real property tax obligations, or both, under this chapter must file with the county assessor, on forms prescribed by the department and supplied by the assessor, a written declaration thereof. The declaration to defer special assessments and/or real property taxes for any year must be filed no later than the first day of September of the year for which the deferral is sought; however, for good cause shown, the department may waive this requirement.
(2) The declaration must designate the property to which the deferral applies, and must include a statement setting forth (a) a list of all members of the claimant's household, (b) the claimant's equity value in his or her residence, (c) facts establishing the eligibility for the deferral under the provisions of this chapter, and (d) any other relevant information required by the rules of the department. The declaration must be signed by the claimant subject to the penalties as provided in chapter 9A.72 RCW for false swearing.
(3) The county assessor must determine if each claimant is granted a deferral for each year but the claimant has the right to appeal this determination to the county board of equalization, in accordance with the provisions of RCW 84.40.038, whose decision is final as to the deferral of that year.
[ 2020 c 139 s 50; 2007 sp.s. c 2 s 4.]

catchline: Deferral program administration.


title: RCW 84.37.050

text:
(1) The provisions of RCW 84.38.050(1)(b) apply to declarations to defer special assessments or property taxes, or both, for all years following the first year.
(2) The provisions of RCW 84.38.070 apply to claimants ceasing to reside permanently on the property for which the declaration to defer is made between the date of filing the declaration and December 15th of that year.
[ 2007 sp.s. c 2 s 5.]

catchline: Renewals—Requirement to reside on property.


title: RCW 84.37.060

text:
A person's right to defer special assessments or property tax obligations, or both, under this chapter may not be reduced by contract or agreement.
[ 2007 sp.s. c 2 s 6.]

catchline: Right to defer not reduced by contract or agreement.


title: RCW 84.37.070

text:
Whenever a person's special assessment or real property tax obligation, or both, is deferred under this chapter, the amount deferred and required to be paid pursuant to RCW 84.38.120 becomes a lien in favor of the state upon his or her property and has priority as provided in chapters 35.49, 35.50, 36.35, and 84.60 RCW. However, the interest of a mortgage or purchase contract holder who requires an accumulation of reserves out of which real estate taxes are paid has priority to said deferred lien. This lien may accumulate up to forty percent of the amount of the claimant's equity value in the property and the rate of interest must be an average of the federal short-term rate as defined in 26 U.S.C. Sec. 1274(d) plus two percentage points. The rate set for each new year is computed by taking an arithmetical average to the nearest percentage point of the federal short-term rate, compounded annually. That average must be calculated using the rates from four months: January, April, and July of the calendar year immediately preceding the new year, and October of the previous preceding year. The interest is calculated from the time it could have been paid before delinquency until such obligation is paid or the date that the obligation is charged off as finally uncollectible. In the case of a mobile home, the department of licensing must show the state's lien on the certificate of title for the mobile home. In the case of all other property, the department of revenue must file a notice of the deferral with the county recorder or auditor.
[ 2013 c 221 s 7; 2010 c 161 s 1167; 2007 sp.s. c 2 s 7.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.

catchline: State lien on property.


title: RCW 84.37.080

text:
Special assessments or real property tax obligations, or both, deferred under this chapter shall become payable together with interest as provided in RCW 84.37.070:
(1) Upon the sale of property which has a deferred special assessment lien or real property tax lien, or both, upon it;
(2) Upon the death of the claimant with an outstanding deferred special assessment lien or real property tax lien, or both, except a surviving spouse or surviving domestic partner who is qualified under this chapter may elect to incur the special assessment lien or real property tax lien, or both, which shall then be payable by that spouse or that domestic partner as provided in this section;
(3) Upon the condemnation of property with a deferred special assessment lien or real property tax lien, or both, upon it by a public or private body exercising eminent domain power, except as otherwise provided in RCW 84.60.070; or
(4) At such time as the claimant ceases to reside permanently in the residence upon which the deferral has been granted.
[ 2008 c 6 s 710; 2007 sp.s. c 2 s 8.]
Notes:
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.

catchline: Conditions under which deferment ends.


title: RCW 84.37.090

text:
The provisions of RCW 84.38.110, 84.38.120, 84.38.140, 84.38.150, 84.38.160, 84.38.170, and 84.38.180 apply to this chapter to the extent that they do not conflict with the provisions of this chapter. For purposes of this chapter, references to "this chapter" in any of the statutes listed in this section shall be interpreted to refer to chapter 84.37 RCW unless the context clearly requires otherwise.
[ 2007 sp.s. c 2 s 9.]

catchline: Applicable statutory provisions.


title: RCW 84.37.901

text:
This act applies to taxes due and payable after April 30, 2008, and thereafter.
[ 2007 sp.s. c 2 s 12.]

catchline: Application—2007 sp.s. c 2.


title: RCW 84.37.903

text:
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 takes effect immediately [November 29, 2007].
[ 2007 sp.s. c 2 s 14.]

catchline: Effective date—2007 sp.s. c 2.


title: RCW 84.38.010

text:
Savings once deemed adequate for retirement living have been rendered inadequate by increased tax rates, increased property values, and the failure of pension systems to adequately reflect such factors. It is therefore deemed necessary that the legislature, in addition to that tax exemption as provided for in RCW 84.36.381 through 84.36.389 as now or hereafter amended, allow retired persons to defer payment of special assessments on their residences, and to defer their real property tax obligations on their residences, an amount of up to eighty percent of their equity in said property. This deferral program is intended to assist retired persons in maintaining their dignity and a reasonable standard of living by residing in their own homes, providing for their own needs, and managing their own affairs without requiring assistance from public welfare programs.
[ 1975 1st ex.s. c 291 s 26.]

catchline: Legislative finding and purpose.


title: RCW 84.38.020

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1)(a) "Claimant" means a person who either elects or is required under RCW 84.64.050 to defer payment of the special assessments and/or real property taxes accrued on the claimant's residence by filing a declaration to defer as provided by this chapter.
(b) When two or more individuals of a household file or seek to file a declaration to defer, they may determine between them as to who the claimant is.
(2) "Devisee" has the same meaning as provided in RCW 21.35.005.
(3) "Equity value" means the amount by which the fair market value of a residence as determined from the records of the county assessor exceeds the total amount of any liens or other obligations against the property.
(4) "Heir" has the same meaning as provided in RCW 21.35.005.
(5) "Income threshold" means: (a) For taxes levied for collection in calendar years prior to 2020, a combined disposable income equal to $45,000; (b) for taxes levied for collection in calendar year [years] 2020 through 2026, a combined disposable income equal to the greater of the income threshold for the previous year, or 75 percent of the county median household income; and (c) for taxes levied for collection in calendar year 2027 and thereafter, a combined disposable income equal to the greater of the income threshold for the previous year, or 90 percent of the county median household income, adjusted every three years beginning August 1, 2026, as provided in RCW 84.36.385(8). Beginning with the adjustment made by August 1, 2026, as provided in RCW 84.36.385(8), if the income threshold in a county is not adjusted based on percentage of county median income as provided in this subsection, then the income threshold must be adjusted based on the growth of the consumer price index for all urban consumers (CPI-U) for the prior 12-month period as published by the United States bureau of labor statistics. In no case may the adjustment be greater than one percent. The adjusted threshold must be rounded to the nearest one dollar. If the income threshold adjustment is negative, the income threshold for the prior year continues to apply.
(6) "Local government" means any city, town, county, water-sewer district, public utility district, port district, irrigation district, flood control district, or any other municipal corporation, quasi-municipal corporation, or other political subdivision authorized to levy special assessments.
(7) "Real property taxes" means ad valorem property taxes levied on a residence in this state in the preceding calendar year.
(8) "Residence" has the meaning given in RCW 84.36.383.
(9) "Special assessment" means the charge or obligation imposed by a local government upon property specially benefited.
[ 2026 c 163 s 103; 2023 c 147 s 4; 2019 c 453 s 4; 2006 c 62 s 2; 1997 c 93 s 1; 1996 c 230 s 1614; 1995 c 329 s 1; 1991 c 213 s 1; 1984 c 220 s 20; 1979 ex.s. c 214 s 5; 1975 1st ex.s. c 291 s 27.]
Notes:
Application—Automatic expiration date and tax preference performance statement exemption—2026 c 163: See notes following RCW 84.36.381.
Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 147: See note following RCW 84.36.381.
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Application—2006 c 62: See note following RCW 84.36.383.
Effective date—1997 c 93: "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 takes effect immediately [April 21, 1997]." [ 1997 c 93 s 2.]
Part headings not law—Effective date—1996 c 230: See notes following RCW 57.02.001.
Applicability—1991 c 213: "Sections 1 and 2 of this act shall be effective for taxes levied for collection in 1991 and thereafter. Sections 3 and 4 of this act shall be effective for taxes levied for collection in 1992 and thereafter." [ 1991 c 213 s 6.]


title: RCW 84.38.030

text:
A claimant may defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of the claimant's equity value in the claimant's residence if the following conditions are met:
(1) The claimant must meet all requirements for an exemption for the residence under RCW 84.36.381, other than the age and income limits under RCW 84.36.381.
(2) The claimant must be sixty years of age or older on December 31st of the year in which the deferral claim is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of disability as defined in RCW 84.36.383. However, any surviving spouse, surviving domestic partner, heir, or devisee of a person who was receiving a deferral at the time of the person's death qualifies if the surviving spouse, surviving domestic partner, heir, or devisee is fifty-seven years of age or older and otherwise meets the requirements of this section.
(3) The claimant must have a combined disposable income, as defined in RCW 84.36.383, equal to or less than the income threshold.
(4) The claimant must have owned, at the time of filing, the residence on which the special assessment and/or real property taxes have been imposed. For purposes of this subsection, a residence owned by a marital community, owned by domestic partners, or owned by cotenants is deemed to be owned by each spouse, each domestic partner, or each cotenant. A claimant who has only a share ownership in cooperative housing, a life estate, a lease for life, or a revocable trust does not satisfy the ownership requirement.
(5) The claimant must have and keep in force fire and casualty insurance in sufficient amount to protect the interest of the state in the claimant's equity value. However, if the claimant fails to keep fire and casualty insurance in force to the extent of the state's interest in the claimant's equity value, the amount deferred may not exceed one hundred percent of the claimant's equity value in the land or lot only.
(6) In the case of special assessment deferral, the claimant must have opted for payment of such special assessments on the installment method if such method was available.
[ 2019 c 453 s 5. Prior: 2015 3rd sp.s. c 30 s 3; 2015 c 86 s 313; 2008 c 6 s 702; 2006 c 62 s 3; 2004 c 270 s 3; 1995 c 329 s 2; 1991 c 213 s 2; 1988 c 222 s 11; 1984 c 220 s 21; 1979 ex.s. c 214 s 6; 1975 1st ex.s. c 291 s 28.]
Notes:
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Tax preference performance statement—Application—2015 3rd sp.s. c 30: See notes following RCW 84.36.381.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
Application—2006 c 62: See note following RCW 84.36.383.
Applicability—1991 c 213: See note following RCW 84.38.020.

catchline: Conditions and qualifications for claiming deferral.


title: RCW 84.38.040

text:
(1) Each claimant electing to defer payment of special assessments and/or real property tax obligations under this chapter must file with the county assessor, on forms prescribed by the department and supplied by the assessor, a written declaration thereof. The declaration to defer special assessments and/or real property taxes for any year must be filed no later than thirty days before the tax or assessment is due or thirty days after receiving notice under RCW 84.64.050, whichever is later; however, for good cause shown, the department may waive this requirement.
(2) The declaration must designate the property to which the deferral applies, and must include a statement setting forth (a) a list of all members of the claimant's household, (b) the claimant's equity value in his or her residence, (c) facts establishing the eligibility for the deferral under the provisions of this chapter, and (d) any other relevant information required by the rules of the department. The declaration must be signed by the claimant subject to the penalties as provided in chapter 9A.72 RCW for false swearing. The first declaration to defer filed in a county must include proof of the claimant's age acceptable to the assessor.
(3) The county assessor must determine if each claimant is granted a deferral for each year but the claimant has the right to appeal this determination to the county board of equalization, in accordance with the provisions of RCW 84.40.038, whose decision is final as to the deferral of that year.
[ 2020 c 139 s 51; 2013 c 23 s 353; 2001 c 185 s 10; 1994 c 301 s 34; 1984 c 220 s 22; 1979 ex.s. c 214 s 7; 1975 1st ex.s. c 291 s 29.]
Notes:
Application—2001 c 185 ss 1-12: See note following RCW 84.14.110.

catchline: Declaration to defer special assessments and/or real property taxes—Filing—Contents—Appeal.


title: RCW 84.38.050

text:
(1)(a) Declarations to defer property taxes for all years following the first year may be made by filing with the county assessor no later than thirty days before the tax is due a renewal form, prescribed by the department of revenue and supplied by the county assessor, which affirms the continued eligibility of the claimant.
(b) In January of each year, the county assessor must send to each claimant who has been granted deferral of ad valorem taxes for the previous year renewal forms and notice to renew.
(2) Declarations to defer special assessments must be made by filing with the assessor no later than thirty days before the special assessment is due on a form to be prescribed by the department of revenue and supplied by the county assessor. Upon approval, the full amount of special assessments upon such claimant's residence must be deferred but not to exceed an amount equal to eighty percent of the claimant's equity value in said property.
[ 2020 c 139 s 52; 1979 ex.s. c 214 s 8; 1975 1st ex.s. c 291 s 30.]

catchline: Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment deferral amount.


title: RCW 84.38.060

text:
If the claimant is unable to make his or her own declaration of deferral, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of such claimant.
[ 2013 c 23 s 354; 1975 1st ex.s. c 291 s 31.]

catchline: Declaration of deferral by agent, guardian, etc.


title: RCW 84.38.070

text:
If the claimant declaring his or her intention to defer special assessments or real property tax obligations under this chapter ceases to reside permanently on the property for which the declaration to defer is made between the date of filing the declaration and December 15th of that year, the deferral otherwise allowable under this chapter is not allowed on such tax roll. However, this section does not apply where the claimant dies, leaving a spouse, domestic partner, heir, or devisee surviving, who is also eligible for deferral of special assessment and/or property taxes.
[ 2019 c 453 s 6; 2008 c 6 s 703; 1975 1st ex.s. c 291 s 32.]
Notes:
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.

catchline: Ceasing to reside permanently on property subject to deferral declaration.


title: RCW 84.38.080

text:
A person's right to defer special assessments and/or property tax obligations on his or her residence shall not be reduced by contract or agreement, from January 1, 1976 onward.
[ 2013 c 23 s 355; 1975 1st ex.s. c 291 s 33.]

catchline: Right to deferral not reduced by contract or agreement.


title: RCW 84.38.090

text:
If any residence is under mortgage or purchase contract requiring accumulation of reserves out of which the holder of the mortgage or contract is required to pay real estate taxes, said holder shall cosign the declaration of deferral either before a notary public or the county assessor or his or her deputy in the county where the real property is located.
[ 2013 c 23 s 356; 1975 1st ex.s. c 291 s 34.]

catchline: Procedure where residence under mortgage or purchase contract.


title: RCW 84.38.100

text:
Whenever a person's special assessment and/or real property tax obligation is deferred under the provisions of this chapter, the amount deferred and required to be paid pursuant to RCW 84.38.120 becomes a lien in favor of the state upon his or her property and has priority as provided in chapters 35.49, 35.50, 36.35, and 84.60 RCW. However, the interest of a mortgage or purchase contract holder who is required to cosign a declaration of deferral under RCW 84.38.090, has priority to such deferred lien. This lien may accumulate up to eighty percent of the amount of the claimant's equity value in the property and must bear interest at the rate of five percent per year from the time it could have been paid before delinquency until said obligation is paid. However, when taxes are deferred as provided in RCW 84.64.050, the amount must bear interest at the rate of five percent per year from the date the declaration is filed until the obligation is paid or the date that the obligation is charged off as finally uncollectible. In the case of a mobile home, the department of licensing must show the state's lien on the certificate of title for the mobile home. In the case of all other property, the department of revenue must file a notice of the deferral with the county recorder or auditor.
[ 2013 c 221 s 8; 2010 c 161 s 1168; 2006 c 275 s 1; 2000 c 103 s 26; 1988 c 222 s 12; 1984 c 220 s 23; 1981 c 322 s 1; 1975 1st ex.s. c 291 s 35.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Application—2006 c 275: "This act only applies to property tax deferrals granted under RCW 84.38.040 after June 7, 2006, for taxes levied for collection in 2007 and thereafter." [ 2006 c 275 s 2.]
Finding—DOR report to legislature—2006 c 275: "The legislature finds that the intent of the property tax deferral program is to assist retired persons in maintaining their dignity and a reasonable standard of living by residing in their own homes, providing for their own needs, and managing their own affairs without requiring assistance from public welfare programs. The department of revenue shall review the adequacy and appropriateness of the interest rate provided in RCW 84.38.100 in relation to these objectives. The department shall report its findings to the finance committee of the house of representatives and the ways and means committee of the senate by December 1, 2012." [ 2006 c 275 s 3.]
Effective date—1984 c 220: See note following RCW 84.38.120.

catchline: Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest.


title: RCW 84.38.110

text:
The county assessor must:
(1) Immediately transmit a copy of each declaration to defer to the department of revenue. The department may audit any declaration and must notify the assessor as soon as possible of any claim where any factor appears to disqualify the claimant for the deferral sought.
(2) Transmit a copy of each declaration to defer a special assessment to the local improvement district which imposed such assessment.
(3) Compute the dollar tax rate for the county as if any deferrals provided by this chapter did not exist.
(4) As soon as possible notify the department of revenue and the county treasurer of the amount of real property taxes deferred for that year and notify the department of revenue and the respective treasurers of municipal corporations of the amount of special assessments deferred for each local improvement district within such unit.
[ 2020 c 139 s 53; 1984 c 220 s 24; 1975 1st ex.s. c 291 s 36.]

catchline: Duties of county assessor.


title: RCW 84.38.120

text:
After receipt of the notification from the county assessor of the amount of deferred special assessments and/or real property taxes the department shall pay, from amounts appropriated for that purpose, to the treasurers of such municipal corporations said amounts, equivalent to the amount of special assessments and/or real property taxes deferred, to be distributed to the local improvement or taxing districts which levied the taxes so deferred: PROVIDED, That when taxes are deferred as provided in RCW 84.64.050, the department shall pay to the treasurer of the county the amount equivalent to all taxes, foreclosure costs, interest, and penalties accrued to the date the declaration to defer is filed.
[ 2000 c 103 s 27; 1988 c 222 s 13; 1984 c 220 s 25; 1975 1st ex.s. c 291 s 37.]
Notes:
Effective date—1984 c 220 s 23: *"Section 23 of this act shall take effect July 1, 1985." [ 1984 c 220 s 29.]
*Reviser's note: Due to a Senate amendment to House Bill No. 1201 (1984 c 220), "section 23" became "section 25." During enrolling, "section 23" was renumbered as "section 25" under the mandate in the amendment to "renumber the sections consecutively and correct any internal references accordingly," but the internal reference to "section 23" was not changed. "Section 23 of this act" consists of the 1984 c 220 amendment to RCW 84.38.100. "Section 25 of this act" consists of the 1984 c 220 amendment to RCW 84.38.120.

catchline: Payments to local improvement or taxing districts.


title: RCW 84.38.130

text:
Special assessments and/or real property tax obligations deferred under this chapter become payable together with interest as provided in RCW 84.38.100:
(1) Upon the sale of property which has a deferred special assessment and/or real property tax lien upon it.
(2) Upon the death of the claimant with an outstanding deferred special assessment and/or real property tax lien except a surviving spouse, surviving domestic partner, heir, or devisee who is qualified under this chapter may elect to incur the special assessment and/or real property tax lien, which is then payable by that spouse, domestic partner, heir, or devisee as provided in this section.
(3) Upon the condemnation of property with a deferred special assessment and/or real property tax lien upon it by a public or private body exercising eminent domain power, except as otherwise provided in RCW 84.60.070.
(4) At such time as the claimant ceases to reside permanently in the residence upon which the deferral has been granted.
(5) Upon the failure of any condition set forth in RCW 84.38.030.
[ 2019 c 453 s 7; 2008 c 6 s 704; 1984 c 220 s 26; 1975 1st ex.s. c 291 s 38.]
Notes:
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.

catchline: When deferred assessments or taxes become payable.


title: RCW 84.38.140

text:
(1) The department must collect all the amounts deferred together with interest under this chapter. However, in the event that the department is unable to collect an amount deferred together with interest, that amount deferred together with interest must be collected by the county treasurer in the manner provided for in chapter 84.56 RCW. For purposes of collection of deferred taxes, the provisions of chapters 84.56, 84.60, and 84.64 RCW are applicable.
(2) When any deferred special assessment and/or real property taxes together with interest are collected the moneys must be deposited in the state general fund.
(3) The department may charge off as finally uncollectible any amount deferred under this chapter or chapter 84.37 RCW, including accrued interest, if the department is satisfied that there are no cost-effective means of collecting the amount due.
[ 2013 c 221 s 9; 2001 c 299 s 18; 1984 c 220 s 27; 1975 1st ex.s. c 291 s 39.]

catchline: Collection of deferred assessments or taxes.


title: RCW 84.38.150

text:
(1) A surviving spouse, surviving domestic partner, heir, or devisee of the claimant may elect to continue the property in its deferred tax status if the property is the residence of the spouse, domestic partner, heir, or devisee of the claimant and the spouse, domestic partner, heir, or devisee meets the requirements of this chapter.
(2) The election under this section to continue the property in its deferred status by the spouse, the domestic partner, heir, or devisee of the claimant must be filed in the same manner as an original claim for deferral is filed under this chapter. Thereupon, the property with respect to which the deferral of special assessments and/or real property taxes is claimed must continue to be treated as deferred property. When the property has been continued in its deferred status by the filing of the spouse, the domestic partner, heir, or devisee of the claimant of an election under this section, the spouse, the domestic partner, heir, or devisee of the claimant may continue the property in its deferred status in subsequent years by filing a claim under this chapter so long as the spouse, domestic partner, heir, or devisee meets the qualifications set out in this section.
[ 2019 c 453 s 8; 2008 c 6 s 705; 1975 1st ex.s. c 291 s 40.]
Notes:
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.

catchline: Election to continue deferral by surviving spouse or surviving domestic partner.


title: RCW 84.38.160

text:
Any person may at any time pay a part or all of the deferred taxes but such payment shall not affect the deferred tax status of the property.
[ 1975 1st ex.s. c 291 s 41.]

catchline: Payment of part or all of deferred taxes authorized.


title: RCW 84.38.170

text:
Nothing in this chapter is intended to or shall be construed to prevent the collection, by foreclosure, of personal property taxes which become a lien against tax-deferred property.
[ 1975 1st ex.s. c 291 s 42.]

catchline: Collection of personal property taxes not affected.


title: RCW 84.38.180

text:
The department of revenue of the state of Washington shall devise the forms and make rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter as shall be necessary or desirable to permit its effective administration.
[ 1975 1st ex.s. c 291 s 43.]

catchline: Forms—Rules and regulations.


title: RCW 84.38.900

text: See note following RCW 82.04.050.

catchline: Severability—1975 1st ex.s. c 291.


title: RCW 84.38.910

text: See note following RCW 82.04.050.

catchline: Effective dates—1975 1st ex.s. c 291.


title: RCW 84.39.010

text:
A person is entitled to a property tax exemption in the form of a grant as provided in this chapter. The person is entitled to assistance for the payment of all or a portion of the amount of excess and regular real property taxes imposed on the person's residence in the year in which a claim is filed in accordance with the following:
(1) The claimant must meet all requirements for an exemption for the residence under RCW 84.36.381.
(2)(a) The person making the claim must be:
(i) 62 years of age or older on December 31st of the year in which the claim is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of disability; and
(ii) A widow or widower of a veteran who:
(A) Died as a result of a service-connected disability;
(B) Was rated as 100 percent disabled by the United States veterans' administration for the 10 years prior to his or her death;
(C) Was a former prisoner of war as substantiated by the United States veterans' administration and was rated as 100 percent disabled by the United States veterans' administration for one or more years prior to his or her death; or
(D) Died on active duty or in active training status as a member of the United States uniformed services, reserves, or national guard; and
(b) The person making the claim must not have remarried.
(3) The claimant must have a combined disposable income of equal to or less than income threshold 3.
(4) The claimant must have owned, at the time of filing, the residence on which the real property taxes have been imposed. For purposes of this subsection, a residence owned by cotenants is deemed to be owned by each cotenant. A claimant who has only a share ownership in cooperative housing, a life estate, a lease for life, or a revocable trust does not satisfy the ownership requirement.
(5) A person who otherwise qualifies under this section is entitled to assistance in an amount equal to regular and excess property taxes imposed on the difference between the value of the residence eligible for exemption under RCW 84.36.381(5) and:
(a) The first $200,000 of assessed value of the residence for a person who has a combined disposable income of equal to or less than income threshold 1;
(b) The first $150,000 of assessed value of the residence for a person who has a combined disposable income equal to or less than income threshold 2 but greater than income threshold 1; or
(c) The first $100,000 of assessed value of the residence for a person who has a combined disposable income equal to or less than income threshold 3 but greater than income threshold 2.
(6) As used in this section:
(a) "Veteran" has the same meaning as provided under RCW 41.04.005.
(b) The meanings attributed in RCW 84.36.383 to the terms "residence," "combined disposable income," "disposable income," "disability," "income threshold 1," "income threshold 2," and "income threshold 3" apply throughout this section.
[ 2024 c 334 s 1; 2015 c 86 s 314; 2005 c 253 s 1.]
Notes:
Application—2024 c 334: "This act applies to taxes levied for collection in 2025 and thereafter." [ 2024 c 334 s 2.]
Automatic expiration date and tax preference performance statement exemption—Intent—2024 c 334: "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." [ 2024 c 334 s 3.]
Application—2005 c 253: "This act applies to taxes levied for collection in 2006 and thereafter." [ 2005 c 253 s 9.]

catchline: Exemption authorized—Qualifications.


title: RCW 84.39.020

text:
(1) Each claimant applying for assistance under RCW 84.39.010 must file a claim with the department, on forms prescribed by the department, no later than thirty days before the tax is due. The department may waive this requirement for good cause shown. The department must supply forms to the county assessor to allow persons to apply for the program at the county assessor's office.
(2) The claim must designate the property to which the assistance applies and must include a statement setting forth (a) a list of all members of the claimant's household, (b) facts establishing the eligibility under this section, and (c) any other relevant information required by the rules of the department. The claim must be signed by the claimant subject to the penalties as provided in chapter 9A.72 RCW for false swearing. The first claim must include proof of the claimant's age acceptable to the department.
(3) The following documentation must be filed with a claim along with any other documentation required by the department:
(a) The deceased veteran's DD 214 report of separation, or its equivalent, that must show qualification as a veteran under RCW 41.04.005. If the deceased veteran had an other than honorable characterization of service, the following is also required: (i) Proof that the decedent was, at any point, eligible for or received federal department of veterans affairs monetary benefits; or (ii) proof that the decedent's survivor is eligible for or has received federal department of veterans affairs monetary survivor benefits;
(b) A copy of the applicant's certificate of marriage to the deceased;
(c) A copy of the deceased veteran's death certificate; and
(d) A letter from the United States veterans' administration certifying that the death of the veteran meets the requirements of RCW 84.39.010(2).
(4) The department of veterans affairs must assist an eligible widow or widower in the preparation and submission of an application and the procurement of necessary substantiating documentation.
(5) The department must determine if each claimant is eligible each year. Any applicant aggrieved by the department's denial of assistance may petition the state board of tax appeals to review the denial and the board must consider any appeals to determine (a) if the claimant is entitled to assistance and (b) the amount or portion thereof.
[ 2024 c 146 s 36; 2020 c 139 s 54; 2005 c 253 s 2.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2024 c 146: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2024 c 146 s 37.]
Intent—2024 c 146: See note following RCW 73.04.005.
Application—2005 c 253: See note following RCW 84.39.010.

catchline: Filing claim for exemption—Requirements.


title: RCW 84.39.030

text:
(1) Claims for assistance for all years following the first year may be made by filing with the department no later than thirty days before the tax is due a renewal form, prescribed by the department, that affirms the continued eligibility of the claimant.
(2) In January of each year, the department must send to each claimant who has been granted assistance for the previous year a renewal form and notice to renew.
[ 2020 c 139 s 55; 2005 c 253 s 3.]
Notes:
Application—2005 c 253: See note following RCW 84.39.010.

catchline: Continued eligibility—Renewal forms.


title: RCW 84.39.040

text:
If the claimant is unable to make his or her own claim, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of the claimant.
[ 2005 c 253 s 4.]
Notes:
Application—2005 c 253: See note following RCW 84.39.010.

catchline: Agent or guardian filing claim on behalf of claimant.


title: RCW 84.39.050

text:
If the claimant receiving assistance under RCW 84.39.010 ceases to reside permanently on the property for which the claim is made between the date of filing the declaration and December 15th of that year, the amount of assistance otherwise allowable under RCW 84.39.010 shall not be allowed for that portion of the year in which the claimant was not qualified, and that amount shall constitute a lien on the property in favor of the state and shall have priority as provided in chapter 84.60 RCW until repaid to the department.
[ 2005 c 253 s 5.]
Notes:
Application—2005 c 253: See note following RCW 84.39.010.

catchline: Failure to reside on property—Repayment.


title: RCW 84.39.060

text:
(1) The department shall consult with the appropriate county assessors and county treasurers to determine the amount of assistance to which each claimant is eligible and the appropriate method of providing the assistance. The department shall pay, from amounts appropriated for this purpose, to the claimant, the claimant's mortgage company, or the county treasurer, as appropriate for each claimant, the amount of assistance to which the claimant is entitled under RCW 84.39.010.
(2) The department shall request in its biennial budget request an appropriation to satisfy its obligations under this section.
[ 2005 c 253 s 6.]
Notes:
Application—2005 c 253: See note following RCW 84.39.010.

catchline: Determination of assistance—Biennial budget request.


title: RCW 84.40.020

text:
All real property in this state subject to taxation shall be listed and assessed every year, with reference to its value on the first day of January of the year in which it is assessed. Such listing and all supporting documents and records shall be open to public inspection during the regular office hours of the assessor's office: PROVIDED, That confidential income data is hereby exempted from public inspection as noted in RCW 42.56.070 and 42.56.210. All personal property in this state subject to taxation shall be listed and assessed every year, with reference to its value and ownership on the first day of January of the year in which it is assessed: PROVIDED, That if the stock of goods, wares, merchandise or material, whether in a raw or finished state or in process of manufacture, owned or held by any taxpayer on January 1 of any year does not fairly represent the average stock carried by such taxpayer, such stock shall be listed and assessed upon the basis of the monthly average of stock owned or held by such taxpayer during the preceding calendar year or during such portion thereof as the taxpayer was engaged in business.
[ 2005 c 274 s 364; 2001 c 187 s 16. Prior: 1997 c 239 s 2; 1997 c 3 s 103 (Referendum Bill No. 47, approved November 4, 1997); 1973 c 69 s 1; 1967 ex.s. c 149 s 35; 1961 c 15 s 84.40.020; prior: (i) 1939 c 137 s 1; 1925 ex.s. c 130 s 8; 1897 c 71 s 6; 1895 c 176 s 3; 1893 c 124 s 6; 1891 c 140 ss 1, 6; 1890 p 532 s 6; Code 1881 s 2832; 1871 p 40 s 15; 1869 p 180 s 15; 1867 p 62 s 6; 1854 p 332 s 4; RRS s 11112. (ii) 1937 c 122 s 1; 1890 p 532 s 6; RRS s 11112-1.]
Notes:
Application—2001 c 187: "This act applies for [to] taxes levied in 2001 for collection in 2002 and thereafter." [ 2001 c 187 s 33.]
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.
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: Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.


title: RCW 84.40.025

text:
For the purpose of assessment and valuation of all taxable property in each county, any real or personal property in each county shall be subject to visitation, investigation, examination, discovery, and listing at any reasonable time by the county assessor of the county or by any employee thereof designated for this purpose by the assessor.
In any case of refusal to such access, the assessor shall request assistance from the department of revenue which may invoke the power granted by chapter 84.08 RCW.
[ 1982 1st ex.s. c 46 s 10.]

catchline: Access to property required.


title: RCW 84.40.030

text:
(1) All property must be valued at one hundred percent of its true and fair value in money and assessed on the same basis unless specifically provided otherwise by law.
(2) Taxable leasehold estates must be valued at such price as they would bring at a fair, voluntary sale for cash without any deductions for any indebtedness owed including rentals to be paid.
(3) The true and fair value of real property for taxation purposes (including property upon which there is a coal or other mine, or stone or other quarry) must be based upon the following criteria:
(a) Any sales of the property being appraised or similar properties with respect to sales made within the past five years. The appraisal must be consistent with the comprehensive land use plan, development regulations under chapter 36.70A RCW, zoning, and any other governmental policies or practices in effect at the time of appraisal that affect the use of property, as well as physical and environmental influences. An assessment may not be determined by a method that assumes a land usage or highest and best use not permitted, for that property being appraised, under existing zoning or land use planning ordinances or statutes or other government restrictions. The appraisal must also take into account: (i) In the use of sales by real estate contract as similar sales, the extent, if any, to which the stated selling price has been increased by reason of the down payment, interest rate, or other financing terms; and (ii) the extent to which the sale of a similar property actually represents the general effective market demand for property of such type, in the geographical area in which such property is located. Sales involving deed releases or similar seller-developer financing arrangements may not be used as sales of similar property.
(b) In addition to sales as defined in subsection (3)(a) of this section, consideration may be given to cost, cost less depreciation, reconstruction cost less depreciation, or capitalization of income that would be derived from prudent use of the property, as limited by law or ordinance. Consideration should be given to any agreement, between an owner of rental housing and any government agency, that restricts rental income, appreciation, and liquidity; and to the impact of government restrictions on operating expenses and on ownership rights in general of such housing. In the case of property of a complex nature, or being used under terms of a franchise from a public agency, or operating as a public utility, or property not having a record of sale within five years and not having a significant number of sales of similar property in the general area, the provisions of this subsection must be the dominant factors in valuation. When provisions of this subsection are relied upon for establishing values the property owner must be advised upon request of the factors used in arriving at such value.
(c) In valuing any tract or parcel of real property, the true and fair value of the land, exclusive of structures thereon must be determined; also the true and fair value of structures thereon, but the valuation may not exceed the true and fair value of the total property as it exists. In valuing agricultural land, growing crops must be excluded. For purposes of this subsection (3)(c), "growing crops" does not include cannabis as defined under RCW 69.50.101.
[ 2022 c 16 s 167; 2014 c 140 s 29; 2007 c 301 s 2; 2001 c 187 s 17; 1998 c 320 s 9. Prior: 1997 c 429 s 34; 1997 c 134 s 1; 1997 c 3 s 104 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 124 s 20; 1993 c 436 s 1; 1988 c 222 s 14; 1980 c 155 s 2; prior: 1973 1st ex.s. c 195 s 96; 1973 1st ex.s. c 187 s 1; 1972 ex.s. c 125 s 2; 1971 ex.s. c 288 s 1; 1971 ex.s. c 43 s 1; 1961 c 15 s 84.40.030; prior: 1939 c 206 s 15; 1925 ex.s. c 130 s 52; 1919 c 142 s 4; 1913 c 140 s 1; 1897 c 71 s 42; 1893 c 124 s 44; 1891 c 140 s 44; 1890 p 547 s 48; RRS s 11135. FORMER PART OF SECTION: 1939 c 116 s 1, part, now codified in RCW 84.40.220.]
Notes:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Severability—1997 c 429: See note following RCW 36.70A.3201.
Application—1997 c 3: "(1) Sections 101 through 126 of this act apply to taxes levied for collection in 1999 and thereafter.
(2) Sections 201 through 207 of this act apply to taxes levied for collection in 1998 and thereafter." [ 1997 c 3 s 501 (Referendum Bill No. 47, approved November 4, 1997).]
Severability—1997 c 3: "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 3 s 502 (Referendum Bill No. 47, approved November 4, 1997).]
Part headings not law—1997 c 3: "Part headings used in this act are not any part of the law." [ 1997 c 3 s 503 (Referendum Bill No. 47, approved November 4, 1997).]
Referral to electorate—1997 c 3: "Except for section 401 of this act, the secretary of state shall submit this act to the people for their adoption and ratification, or rejection, at the next general election to be held in this state, in accordance with Article II, section 1 of the state Constitution and the laws adopted to facilitate its operation." [ 1997 c 3 s 504.] 1997 c 3 (this act) was adopted and ratified by the people at the November 4, 1997, general election (Referendum Bill No. 47).
Effective date—Applicability—1980 c 155: "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 and shall be effective for assessments made in 1980 and years thereafter." [ 1980 c 155 s 8.]
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Severability—Construction—1973 1st ex.s. c 187: "If any provision of this 1973 amendatory act, or its application to any person or circumstance is held invalid, the remainder of this 1973 amendatory act, or the application of the provision to other persons or circumstances is not affected: PROVIDED, That if the leasehold in lieu excise tax imposed by section 4 of this 1973 amendatory act is held invalid, the entirety of the act, except for section 3 and section 15, shall be null and void." [ 1973 1st ex.s. c 187 s 13.]
Severability—1972 ex.s. c 125: See note following RCW 84.40.045.
Savings—1971 ex.s. c 288: "The amendment or repeal of any statutes by this 1971 amendatory act shall not be construed as invalidating, abating or otherwise affecting any existing right acquired or any liability or obligation incurred under the provisions of the statutes amended or repealed. Such amendment or repeals shall not affect the right of any person to make a claim for exemption during the calendar year 1971 pursuant to RCW 84.36.128." [ 1971 ex.s. c 288 s 12.]
Severability—1971 ex.s. c 288: "If any provision of this 1971 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." [ 1971 ex.s. c 288 s 28.]
Severability—1971 ex.s. c 43: "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." [ 1971 ex.s. c 43 s 6.]

catchline: Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales.