Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 84. PROPERTY TAXES |
Chapter 84.36. Exemptions. |
Section 84.36.005. Property subject to taxation. |
Section 84.36.010. Public, certain public-private and tribal property exempt. |
Section 84.36.012. Tribal property exemption—Application. |
Section 84.36.015. Property valued at less than five hundred dollars—Exceptions. |
Section 84.36.020. Cemeteries, churches, parsonages, convents, and grounds. |
Section 84.36.031. Clarification of exemption in RCW 84.36.030. |
Section 84.36.032. Administrative offices of nonprofit religious organizations. |
Section 84.36.035. Property used by qualifying blood, tissue, or blood and tissue banks. |
Section 84.36.037. Nonprofit organization property connected with operation of public assembly hall or meeting place. |
Section 84.36.040. Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities. |
Section 84.36.041. Nonprofit homes for the aging. |
Section 84.36.042. Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities. |
Section 84.36.043. Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence. |
Section 84.36.045. Nonprofit organization property available without charge for medical research or training of medical personnel. |
Section 84.36.046. Nonprofit cancer clinic or center. |
Section 84.36.047. Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies. |
Section 84.36.049. Nonprofit homeownership development. |
Section 84.36.050. Schools and colleges. |
Section 84.36.070. Intangible personal property—Appraisal. |
Section 84.36.079. Rights, title, interest, and materials of certain vessels under construction. |
Section 84.36.080. Certain ships and vessels. |
Section 84.36.090. Exemption for other ships and vessels. |
Section 84.36.100. Size of vessel immaterial. |
Section 84.36.105. Cargo containers used in ocean commerce. |
Section 84.36.110. Household goods and personal effects—Fifteen thousand dollars actual value to head of family. |
Section 84.36.120. Household goods and personal effects—Definitions. |
Section 84.36.130. Airport property in this state for smaller airports belonging to municipalities of adjoining states. |
Section 84.36.133. Aircraft owned and operated by a commuter air carrier. |
Section 84.36.135. Real and personal property of housing finance commission. |
Section 84.36.210. Public right-of-way easements. |
Section 84.36.230. Interstate bridges—Reciprocity. |
Section 84.36.240. Soil and water conservation districts, personal property. |
Section 84.36.250. Water distribution property owned by nonprofit corporation or cooperative association. |
Section 84.36.260. Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations. |
Section 84.36.262. Cessation of use giving rise to exemption. |
Section 84.36.264. Application for exemption under RCW 84.36.260, conservation of ecological systems. |
Section 84.36.300. Stocks of merchandise, goods, wares, or material—Aircraft parts, etc.—When eligible for exemption. |
Section 84.36.301. Legislative finding and declaration for RCW 84.36.300. |
Section 84.36.310. Requirements for exemption under RCW 84.36.300. |
Section 84.36.320. Inspection of books and records for exemption under RCW 84.36.300. |
Section 84.36.350. Property owned and used for sheltered workshops for handicapped. |
Section 84.36.379. Residences—Property tax exemption—Findings. |
Section 84.36.381. Residences—Property tax exemptions—Qualifications. |
Section 84.36.383. Residences—Definitions. |
Section 84.36.385. Residences—Claim for exemption—Forms—Change of status—Publication and notice of qualifications and manner of making claims. |
Section 84.36.387. Residences—Claimants—Penalty for falsification—Reduction by remainderman. |
Section 84.36.389. Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty. |
Section 84.36.400. Improvements to single-family dwellings. |
Section 84.36.451. Right to occupy or use certain public property, including leasehold interests. |
Section 84.36.470. Agricultural products—Exemption. |
Section 84.36.477. Business inventories. |
Section 84.36.480. Nonprofit fair associations. |
Section 84.36.487. Air pollution control equipment in thermal electric generation facilities—Records—Payments on cessation of operation. |
Section 84.36.500. Conservation futures on agricultural land. |
Section 84.36.510. Mobile homes in dealer's inventory. |
Section 84.36.550. Nonprofit organizations—Property used for solicitation or collection of gifts, donations, or grants. |
Section 84.36.560. Nonprofit organizations that provide rental housing or used space to very low-income households. |
Section 84.36.570. Nonprofit organizations—Property used for agricultural research and education programs. |
Section 84.36.575. Nonprofit organizations—Aircraft. |
Section 84.36.590. Property used in connection with privatization contract at Hanford reservation. |
Section 84.36.595. Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses. |
Section 84.36.600. Computer software. |
Section 84.36.605. Sales/leasebacks by regional transit authorities. |
Section 84.36.630. Farming machinery and equipment. |
Section 84.36.635. Property used for the manufacture of alcohol fuel or biodiesel fuel. |
Section 84.36.640. Property used for the manufacture of wood biomass fuel. |
Section 84.36.645. Semiconductor materials. |
Section 84.36.650. Property used by certain nonprofits to solicit or collect money for artists. |
Section 84.36.655. Property related to the manufacture of superefficient airplanes. |
Section 84.36.660. Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520. |
Section 84.36.665. Military housing. |
Section 84.36.800. Definitions. |
Section 84.36.805. Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations. |
Section 84.36.810. Cessation of use under which exemption granted—Collection of taxes. |
Section 84.36.812. Additional tax payable at time of sale—Appeal of assessed values. |
Section 84.36.813. Change in use—Duty to notify county assessor—Examination—Recommendation. |
Section 84.36.815. Tax exempt status—Initial application—Renewal. |
Section 84.36.820. Renewal notice for exempt property—Failure to file before due date, effect. |
Section 84.36.825. Late filing penalty. |
Section 84.36.830. Review of applications for exemption—Procedure—Approval or denial—Notice. |
Section 84.36.833. Application for exemption or renewal may include all contiguous exempt property. |
Section 84.36.835. List of exempt properties to be prepared and furnished each county assessor. |
Section 84.36.840. Statements—Reports—Information—Filing—Requirements. |
Section 84.36.845. Revocation of exemption approved or renewed due to inaccurate information. |
Section 84.36.850. Review—Appeals. |
Section 84.36.855. Property changing from exempt to taxable status—Procedure. |
Section 84.36.860. Public notice of provisions of act. |
Section 84.36.865. Rules and regulations. |
Section 84.36.905. Effective date—Construction—1973 2nd ex.s. c 40. |