RCW 84.36.630
Farming machinery and equipment.
(1) All machinery and equipment owned by a farmer that is personal property is exempt from property taxes levied for any state purpose, including the additional state property tax imposed under RCW 84.52.065
(2), if it is used exclusively in growing and producing agricultural products during the calendar year for which the claim for exemption is made.
(2) "Farmer" and "agricultural product" have the same meaning as defined in RCW 82.04.213
.
(3) A claim for exemption under this section must be filed with the county assessor together with the statement required under RCW 84.40.190, for exemption from taxes payable the following year. The claim must be made solely upon forms as prescribed and furnished by the department of revenue.
[
2017 3rd sp.s. c 13 s 312
;
2014 c 140 s 28
;
2003 c 302 s 7
;
2001 2nd sp.s. c 24 s 1
.]
NOTES:
Application
—
Tax preference performance statement and expiration
—
2017 3rd sp.s. c 13 ss 301-314:
See notes following RCW 84.52.065
.
Intent
—
2017 3rd sp.s. c 13:
See note following RCW 28A.150.410
.
Collective bargaining agreements not impaired
—
2017 3rd sp.s. c 13:
See note following RCW 41.56.139
.
Application
—
2001 2nd sp.s. c 24:
"This act applies to taxes levied for collection in 2003 and every year thereafter." [
2001 2nd sp.s. c 24 s 3
.]
RCW 84.36.635
Property used for the operation of an anaerobic digester.
(1) For the purposes of this section, "anaerobic digester" has the same meaning as provided in RCW 82.08.900
.
(2) All buildings, machinery, equipment, and other personal property which are used primarily for the operation of an anaerobic digester, the land upon which this property is located, and land that is reasonably necessary in the operation of an anaerobic digester , are exempt from property taxation for the six assessment years following the date on which the facility or the addition to the existing facility becomes operational.
(3) Claims for exemptions authorized by this section must be filed with the county assessor on forms prescribed by the department of revenue and furnished by the assessor. Once filed, the exemption is valid for six assessment years following the date on which the facility or the addition to the existing facility becomes operational and may not be renewed. The assessor must verify and approve claims as the assessor determines to be justified and in accordance with this section. No claims may be filed after December 31, 2024.
(4) The department of revenue may promulgate such rules, pursuant to chapter
34.05
RCW, as necessary to properly administer this section.
[
2018 c 164 s 8
;
2010 1st sp.s. c 11 s 4
;
2008 c 268 s 1
;
2003 c 261 s 9
.]
NOTES:
Tax preference performance statement
—
Effective date
—
2018 c 164:
See notes following RCW 82.08.900
.
Effective date
—
2008 c 268:
"This act takes effect July 1, 2008." [
2008 c 268 s 3
.]
Application
—
2003 c 261 s 9:
"Section 9 of this act applies to taxes levied for collection in 2004 and thereafter." [
2003 c 261 s 12
.]
Effective dates
—
2003 c 261:
"(1) Sections 9 through 15 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of state government and its existing public institutions, and take effect July 1, 2003.
(2) Sections 1 through 8 of this act take effect July 1, 2004." [
2003 c 261 s 13
.]
RCW 84.36.640
Property used for the manufacture of wood biomass fuel.
(1) For the purposes of this section, "wood biomass fuel" means a pyrolytic liquid fuel or synthesis gas-derived liquid fuel, used in internal combustion engines, and produced from wood, forest, or field residue, or dedicated energy crops that do not include wood pieces that have been treated with chemical preservatives such as creosote, pentachlorophenol, or copper-chrome-arsenic.
(2)(a) All buildings, machinery, equipment, and other personal property which is used primarily for the manufacturing of wood biomass fuel, the land upon which this property is located, and land that is reasonably necessary in the manufacturing of wood biomass fuel, but not land necessary for growing of crops, which together comprise a new manufacturing facility or an addition to an existing manufacturing facility, are exempt from property taxation for the six assessment years following the date on which the facility or the addition to the existing facility becomes operational.
(b) For manufacturing facilities which produce products in addition to wood biomass fuel, the amount of the property tax exemption is based upon the annual percentage of the total value of all products manufactured that is the value of the wood biomass fuel manufactured.
(3) Claims for exemptions authorized by this section must be filed with the county assessor on forms prescribed by the department of revenue and furnished by the assessor. Once filed, the exemption is valid for six years and may not be renewed. The assessor must verify and approve claims as the assessor determines to be justified and in accordance with this section. No claims may be filed after December 31, 2015.
The department of revenue may promulgate such rules, pursuant to chapter
34.05
RCW, as necessary to properly administer this section.
[
2010 1st sp.s. c 11 s 5
;
2003 c 339 s 9
.]
NOTES:
Application
—
2003 c 339 s 9:
"Section 9 of this act applies to taxes levied for collection in 2004 and thereafter." [
2003 c 339 s 15
.]
Effective dates
—
2003 c 339:
"(1) Sections 9 through 15 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2003.
(2) Sections 1 through 8 of this act take effect July 1, 2004." [
2003 c 339 s 16
.]
RCW 84.36.645
Semiconductor materials.
(Contingent effective date; contingent expiration date.)
(1) Machinery and equipment exempt under RCW 82.08.02565
or
82.12.02565
used in manufacturing semiconductor materials at a building exempt from sales and use tax and in compliance with the employment requirement under RCW 82.08.965
and
82.12.965
are exempt from property taxation. "Semiconductor materials" has the same meaning as provided in RCW 82.04.241
.
(2) A person seeking this exemption must make application to the county assessor, on forms prescribed by the department.
(3) A person claiming an exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534
.
(4) This section applies to taxes levied for collection in the calendar year subsequent to the effective date of this section and thereafter.
(5) Pursuant to RCW 82.32.790, this section is contingent on the siting and commercial operation of a significant semiconductor microchip fabrication facility in the state of Washington.
(6) This section expires January 1, 2034, unless the contingency in RCW 82.32.790
(2) occurs.
[
2024 c 261 s 9
. Prior:
2017 3rd sp.s. c 37 s 514
; (2017 3rd sp.s. c 37 s 513 expired January 1, 2018);
2017 c 135 s 45
;
2010 c 114 s 150
;
2003 c 149 s 10
.]
NOTES:
Tax preference performance statement exemption
—
Effective date
—
2024 c 261 ss 2-9:
See notes following RCW 82.04.241
.
Effective date
—
2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803:
See note following RCW 82.04.2404
.
Expiration date
—
2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525:
See note following RCW 82.04.2404
.
*Contingent effective date
—
2017 c 135; 2010 c 114:
See RCW 82.32.790
.
Effective date
—
2017 c 135:
See note following RCW 82.32.534
.
Finding
—
Intent
—
2010 c 114:
See note following RCW 82.32.534
.
Findings
—
Intent
—
2003 c 149:
See note following RCW 82.04.426
.
RCW 84.36.650
Property used by certain nonprofits to solicit or collect money for artists.
The real and personal property owned or used by a nonprofit organization is exempt from taxation if the property is used for solicitation or collection of gifts, donations, or grants for the support of individual artists and the organization meets all of the following conditions:
(1) The organization is organized and conducted for nonsectarian purposes.
(2) The organization is qualified for exemption under section 501(c)(3) of the federal internal revenue code.
(3) The organization is governed by a volunteer board of directors of at least eight members.
(4) If the property is leased, the benefit of the exemption inures to the user.
(5) The gifts, donations, and grants are used by the organization for grants, fellowships, information services, and educational resources in support of individual artists engaged in the production or performance of musical, dance, artistic, dramatic, or literary works.
[
2003 c 344 s 1
.]
NOTES:
Application
—
2003 c 344:
"This act applies to taxes levied for collection in 2004 and thereafter." [
2003 c 344 s 3
.]
RCW 84.36.655
Property related to the manufacture of superefficient airplanes.
(Expires July 1, 2040.)
(1) Effective January 1, 2005, all buildings, machinery, equipment, and other personal property of a lessee of a port district eligible under RCW 82.08.980
and
82.12.980, used exclusively in manufacturing superefficient airplanes, are exempt from property taxation. A person taking the credit under RCW 82.04.4463
is not eligible for the exemption under this section. For the purposes of this section, "superefficient airplane" and "component" have the meanings given in RCW 82.32.550
.
(2) In addition to all other requirements under this title, a person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534
.
(3) Claims for exemption authorized by this section must be filed with the county assessor on forms prescribed by the department and furnished by the assessor. The assessor must verify and approve claims as the assessor determines to be justified and in accordance with this section. No claims may be filed after December 31, 2039. The department may adopt rules, under the provisions of chapter
34.05
RCW, as necessary to properly administer this section.
(4) This section applies to taxes levied for collection in 2006 and thereafter.
(5) This section expires July 1, 2040.
[
2017 c 135 s 46
;
2013 3rd sp.s. c 2 s 14
;
2010 c 114 s 151
;
2003 2nd sp.s. c 1 s 14
.]
NOTES:
Effective date
—
2017 c 135:
See note following RCW 82.32.534
.
Contingent effective date
—
2013 3rd sp.s. c 2:
See RCW 82.32.850
.
Findings
—
Intent
—
2013 3rd sp.s. c 2:
See note following RCW 82.32.850
.
Application
—
Finding
—
Intent
—
2010 c 114:
See notes following RCW 82.32.534
.
Finding
—
2003 2nd sp.s. c 1:
See note following RCW 82.04.4461
.
RCW 84.36.660
Installation of automatic sprinkler system under RCW 19.27.500
through
19.27.520
.
(1) Prior to installation of an automatic sprinkler system under RCW 19.27.500
through
19.27.520, an owner or lessee of property who meets the requirements of this section may apply to the assessor of the county in which the property is located for a special property tax exemption. This application shall be made upon forms prescribed by the department of revenue and supplied by the county assessor.
(a)(i) If a lessee of the property has paid for all expenses associated with the installation and purchase of the automatic sprinkler system, then the benefit of the exemption must inure to the lessee.
(ii) A lessee, otherwise eligible to receive the benefit of the exemption under this section, is entitled to receive such benefit only to the extent that the lessee maintains a valid lease agreement with the property owner for the property in which the automatic sprinkler system was installed pursuant to RCW 19.27.500
.
(b) An exemption may be granted under this section only to the property owner or lessee that pays for all expenses associated with the installation and purchase of the automatic sprinkler system. In no event may both the property owner and the lessee receive an exemption under this section in the same calendar year for the installation and purchase of the same automatic sprinkler system.
(c) After December 31, 2009, no new application for a special tax exemption under this section may be: Made by a property owner or lessee; or accepted by the county assessor.
(2) As used in this chapter, "special property tax exemption" means the determination of the assessed value of the property subtracting, for ten years, the increase in value attributable to the installation of an automatic sprinkler system under RCW 19.27.500
through
19.27.520
.
(3) The county assessor shall, for ten consecutive assessment years following the calendar year in which application is made, place a special property tax exemption on property classified as eligible.
[
2007 c 434 s 3
;
2005 c 148 s 4
.]
RCW 84.36.665
Military housing.
(1) Military housing is exempt from taxation if the housing meets the following requirements:
(a) The military housing must be situated on land owned in fee by the United States;
(b) The military housing must be used for the housing of military personnel and their families; and
(c) The military housing must be a development project awarded under the military housing privatization initiative.
(2) To qualify property for the exemption under this section, the project owner must submit an application to the department in a form and manner prescribed by the department. Any change in the use of the property that affects the qualification of the property must be reported to the department.
(3) The definitions in this subsection apply to this section.
(a) "Ancillary supporting facilities" means facilities related to military housing units, including facilities to provide or support elementary or secondary education, child care centers, day care centers, child development centers, tot lots, community centers, housing offices, dining facilities, unit offices, and other similar facilities for the support of military housing.
(b) "Military housing" means military housing units and ancillary supporting facilities.
(c) "Military housing privatization initiative" means the military housing privatization initiative of 1996, 10 U.S.C. Secs. 2871 through 2885, as existing on June 12, 2008, or some later date as the department may provide.
[
2008 c 84 s 1
.]
RCW 84.36.670
Senior citizen organizations
—
Property used for operation of a multipurpose senior citizen center.
(1) One or more contiguous real property parcels and personal property owned by a senior citizen organization are exempt from taxation, if the property is used for the actual operation of a multipurpose senior citizen center.
(2) The exemption in this section is not nullified by the use of the exempt property as provided in this subsection.
(a) The exempt property may be loaned or rented, if the rent and donations received for the use of the multipurpose senior citizen center are reasonable and do not exceed the maintenance and operation expenses attributable to the portion of the property loaned or rented.
(b) The exempt property may be used for fund-raising events and activities, including the operation of a farmers market or a thrift store, with the purpose of providing financial support for the multipurpose senior citizen center or providing services and activities for senior citizens. If the exempt property is loaned or rented to conduct a fund-raising event for other purposes:
(i) Such event or activities must be conducted by a nonprofit organization eligible for exemption under this chapter; and
(ii) The requirements of (a) of this subsection (2) apply.
(c) An inadvertent use of the exempt property in a manner inconsistent with the purposes of the exemption granted under this section does not nullify the exemption, 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 years.
(3) Multipurpose senior citizen centers must be available to all regardless of race, color, religion, creed, gender, gender expression, national origin, ancestry, the presence of any sensory, mental, or physical disability, marital status, sexual orientation, or honorably discharged veteran or military status.
(4) The use of the exempt property, other than as specifically authorized by this section, nullifies the exemption from taxation otherwise available for the property for the assessment year.
(5) This section is not subject to the provisions of RCW 84.36.805
.
(6) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Farmers market" means a regular assembly of vendors at a location for the main purpose of promoting the sale of agricultural products grown, raised, or produced in this state directly to the consumer.
(b) "Multipurpose senior citizen center" means a community facility that provides for a broad spectrum of services to senior citizens, whether provided directly by the nonprofit senior citizen organization that owns the facility or by another person. Such services may include the provision of health, social, nutritional, educational services and the provision of facilities for recreational activities for senior citizens.
(c) "Senior citizen" means a person age sixty or older.
(d) "Senior citizen organization" means a private organization that:
(i) Has a mission, in whole or in part, to support senior citizens;
(ii) Is exempt from federal income tax under section 501(c)(3) of the internal revenue code; and
(iii) Operates a multipurpose senior citizen center.
(e) "Thrift store" means a retail establishment that:
(i) Is operated by a senior citizen organization;
(ii) Is located on the same parcel of real property as the senior citizen organization's multipurpose senior citizen center, or on a contiguous parcel of real property;
(iii) Sells goods, including but not limited to donated goods, as part of the senior citizen organization's fund-raising efforts for the operation of its multipurpose senior citizen center and the provision of services and activities for senior citizens; and
(iv) If the establishment sells nondonated goods, its gross annual sales of nondonated goods does not exceed ten percent of its total combined gross annual sales of all goods.
[
2017 c 301 s 2
.]
NOTES:
Reviser's note:
The tax preference enacted in section 2, chapter 301, Laws of 2017 expires January 1, 2028, pursuant to the automatic expiration date in RCW 82.32.805
(1)(a).
Tax preference performance statement
—
2017 c 301 s 1:
"(1) This section is the tax preference performance statement for the tax preference contained in chapter 301, Laws of 2017. This preference statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief as indicated in RCW 82.32.808
(2)(e), to provide tax relief to senior citizen centers that do not qualify for a property tax exemption under current law.
(3) The joint legislative audit and review committee will review the number of senior citizen centers that received the tax preference provided in this act that would not have qualified for a property tax exemption prior to the enactment of this preference. In order to obtain the data necessary to perform the review, the joint legislative audit and review committee may refer to data sources including county assessor property records and property tax information from the department of revenue." [
2017 c 301 s 1
.]
RCW 84.36.675
Housing for low-income households provided by limited equity cooperatives.
(Expires January 1, 2033.)
(1) The real property owned by a limited equity cooperative that provides owned housing for low-income households is exempt from property taxation if:
(a) The benefit of the exemption inures to the limited equity cooperative and its members;
(b) At least 85 percent of the occupied dwelling units in the limited equity cooperative is occupied by members of the limited equity cooperative determined as of January 1st of each assessment year for which the exemption is claimed;
(c) At least 95 percent of the property for which the exemption is sought is used for dwelling units or other noncommercial uses available for use by the members of the limited equity cooperative; and
(d) The housing was insured, financed, or assisted, in whole or in part, through one or more of the following sources:
(i) A federal or state housing program administered by the department of commerce;
(ii) A federal or state housing program administered by the federal department of housing and urban development;
(iii) A federal housing program administered by a city or county government;
(iv) An affordable housing levy authorized under RCW 84.52.105
;
(v) The surcharges authorized by RCW 36.22.250
and any of the surcharges authorized in chapter
43.185C
RCW; or
(vi) The Washington state housing finance commission.
(2) If less than 100 percent of the dwelling units within the limited equity cooperative is occupied by low-income households, the limited equity cooperative is eligible for a partial exemption on the real property. The amount of exemption must be calculated by multiplying the assessed value of the property owned by the limited equity cooperative by a fraction. The numerator of the fraction is the number of dwelling units occupied by low-income households as of January 1st of each assessment year for which the exemption is claimed, and the denominator of the fraction is the total number of dwelling units as of such date.
(3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Cooperative" has the meaning provided in RCW 64.90.010
.
(b)(i) "Limited equity cooperative" means a cooperative subject to the Washington uniform common interest ownership act under chapter
64.90
RCW that owns the real property for which an exemption is sought under this section and for which, following the completion of the development or redevelopment of such real property:
(A) Members are prevented from selling their ownership interests other than to a median-income household; and
(B) Members are prevented from selling their ownership interests for a sales price that exceeds the sum of:
(I) The sales price they paid for their ownership interest;
(II) The cost of permanent improvements they made to the dwelling unit during their ownership;
(III) Any special assessments they paid to the limited equity cooperative during their ownership to the extent utilized to make permanent improvements to the building or buildings in which the dwelling units are located; and
(IV) A three percent annual noncompounded return on the above amounts.
(ii) For the purposes of this subsection (3)(b), "sales price" is the total consideration paid or contracted to be paid to the seller or to another for the seller's benefit.
(c) "Low-income household" means a single person, family, or unrelated persons living together whose income is at or below 80 percent of the median income adjusted for family size as most recently determined by the federal department of housing and urban development for the county in which the housing is located and in effect as of January 1st of the year in which the determination is to be made as to whether the single person, family, or unrelated persons living together qualify as a low-income household.
(d) "Median-income household" means a single person, family, or unrelated persons living together whose income is at or below 100 percent of the median income adjusted for family size as most recently determined by the federal department of housing and urban development for the county in which the housing is located and in effect as of January 1st of the year in which the determination is to be made as to whether the single person, family, or unrelated persons living together qualify as a median-income household.
(e) "Members" of a limited equity cooperative means individuals or entities that have an ownership interest in the limited equity cooperative that entitles them to occupy and sell a dwelling unit in the limited equity cooperative.
[
2023 c 277 s 12
;
2022 c 93 s 2
.]
NOTES:
Expiration date
—
2023 c 277 s 12:
"Section 12 of this act expires January 1, 2033." [
2023 c 277 s 14
.]
Tax preference performance statement
—
2022 c 93 s 2:
"(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 93, Laws of 2022. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808
(2)(e).
(3) It is the legislature's specific public policy objective to financially incentivize the formation and utilization of limited equity cooperatives, and to increase the availability of housing available to low-income households. It is the legislature's intent to exempt from taxation any real property owned by a limited equity cooperative when a majority of the property is used and occupied by low-income households.
(4)(a) To measure the effectiveness of the tax preference provided in section 2 of this act in achieving the specific public policy objectives described in subsection (3) of this section, the joint legislative audit and review committee must evaluate, two years prior to the expiration of the tax preference: (i) Growth in the formation and utilization of limited equity cooperatives; (ii) growth in available units of affordable housing within limited equity cooperatives; and (iii) any other metric the joint legislative audit and review committee determines is relevant to measuring success of this exemption.
(b) If the review by the joint legislative audit and review committee finds that growth in the formation and utilization of limited equity cooperatives or growth in available units of affordable housing within limited equity cooperatives has occurred, then the legislature intends to extend the expiration date of the tax preference.
(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to:
(a) Initial applications for the preference as approved by the department of revenue under RCW 84.36.815
;
(b) Annual financial statements for a limited equity cooperative claiming this tax preference; and
(c) Any other data necessary for the evaluation under subsection (4) of this section." [
2022 c 93 s 1
.]
Expiration date
—
2022 c 93 ss 2-6:
"Sections 2 through 6 of this act expire January 1, 2033." [
2022 c 93 s 8
.]
Application
—
2022 c 93:
"This act applies to taxes levied for collection in 2023 through 2032." [
2022 c 93 s 7
.]
RCW 84.36.680
Generation or storage of renewable energy.
(1) Provided the taxpayer fulfills the requirements of this section, all qualified personal property owned by a taxpayer is exempt from property taxes levied for any state purpose.
(2)(a) Unless a taxpayer is assessed under chapter
84.12
RCW, a claim for an exemption under this section from taxes payable the following year must be filed by March 31st with the county assessor together with the statement required under RCW 84.40.190
and a statement attesting that the taxpayer meets the requirements of subsection (3) of this section. The claim must be made upon forms as prescribed and furnished by the department. The application must indicate if the taxpayer is applying for a 10 or 15-year exemption.
(b) If a taxpayer is assessed under chapter
84.12
RCW, a claim for an exemption under this section from taxes payable the following year must be filed by March 31st with the department together with the annual report required under RCW 84.12.230
and a statement attesting that the taxpayer meets the requirements of subsection (3) of this section. The claim must be made upon forms as prescribed and furnished by the department. The application must indicate if the taxpayer is applying for a 10 or 15-year exemption.
(c) The taxpayer claiming an exemption under this subsection (2) and paying the production excise tax under RCW 82.96.010
must file an annual attestation in the manner and form prescribed by the department.
(3) The taxpayer must register with the department to pay the production excise tax authorized in RCW 82.96.010
.
(4) An exemption granted pursuant to this section to a taxpayer compliant with requirements of this section is granted for 10 or 15 years following the date on which the facility where the qualified personal property is located first becomes operational.
(5) The department must apportion personal property assessed under chapter
84.12
RCW that is granted an exemption under this section pursuant to RCW 84.12.360
.
(6)(a) If a taxpayer fails to meet the annual attestation requirement in subsection (2)(c) of this section or fails to pay the production excise tax required in RCW 82.96.010, the department shall send a notice to the taxpayer to comply or forfeit the exemption. The taxpayer must come into compliance within 60 days from the date of the notice.
(b) Failure to comply with the requirements of this section results in the personal property taxes previously exempted becoming immediately due and payable with interest. The rate of interest must be the same as provided for delinquent taxes in RCW 84.56.020
(5). No additional penalties may be assessed; however, credit for production excise taxes paid pursuant to RCW 82.96.010
may not be given in calculating the total amount due under this subsection (6). In addition, the qualified personal property no longer qualifies for a personal property tax exemption under this section.
(7) The definitions in this subsection apply throughout this section unless the context clearly indicates otherwise.
(a) "Personal property" has the same meaning as in RCW 84.04.080
.
(b) "Qualified personal property" means personal property that is used exclusively for the generation or storage of renewable energy in a facility, the construction of which began on or after July 1, 2023.
(c) "Renewable energy" means energy produced by a solar or wind facility with nameplate capacity sufficient to generate at least 10 megawatts of nameplate capacity of alternating current power.
[
2023 c 427 s 1
.]
NOTES:
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2023 c 427:
"RCW 82.32.805
and
82.32.808
do not apply to this act." [
2023 c 427 s 5
.]
Application
—
2023 c 427:
"This act applies to taxes levied for collection in 2025 and thereafter." [
2023 c 427 s 7
.]
RCW 84.36.800
Definitions.
(Effective until 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)(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
.
RCW 84.36.805
Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.
(Effective until 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:
(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, 84.36.049, 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.
[
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:
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, 84.36.049, 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.
[
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:
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
.
RCW 84.36.810
Cessation of use under which exemption granted
—
Collection of taxes.
(Effective until 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, 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
.
RCW 84.36.812
Additional tax payable at time of sale
—
Appeal of assessed values.
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
.
RCW 84.36.813
Change in use
—
Duty to notify county assessor
—
Examination
—
Recommendation.
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
.]
RCW 84.36.815
Tax exempt status
—
Initial application
—
Renewal.
(Effective until 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 84.36.049
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
.
[
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
—
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 84.36.049
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
.
[
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:
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
.
RCW 84.36.820
Renewal notice for exempt property
—
Failure to file before due date, effect.
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
.
RCW 84.36.825
Late filing penalty.
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
.
RCW 84.36.830
Review of applications for exemption
—
Procedure
—
Approval or denial
—
Notice.
(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
.]
RCW 84.36.833
Application for exemption or renewal may include all contiguous exempt property.
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.]
RCW 84.36.835
List of exempt properties to be prepared and furnished each county assessor.
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
.]
RCW 84.36.840
Statements
—
Reports
—
Information
—
Filing
—
Requirements.
(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
.
RCW 84.36.845
Revocation of exemption approved or renewed due to inaccurate information.
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
.
RCW 84.36.850
Review
—
Appeals.
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
.]
RCW 84.36.855
Property changing from exempt to taxable status
—
Procedure.
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
.
RCW 84.36.860
Public notice of provisions of act.
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
.]
RCW 84.36.865
Rules and regulations.
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
.
RCW 84.36.905
Effective date
—
Construction
—
1973 2nd ex.s. c 40.
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
.]