動產
All real property and personal property are subject to tax, unless specifically exempted by law. Most personal property owned by individuals is exempt from tax. Personal property tax applies to personal property used when conducting business, or to other personal property not exempt by law. All property taxes are paid to the county treasurer's office where the property is located. Washington does not impose a tax on intangible assets such as bank accounts, stocks, or bonds. Neither does the state assess any tax on retirement income earned and received from another state. Washington does not collect inheritance taxes. However, the estate tax is de-coupled from the federal estate tax laws, and therefore, the state imposes its own estate tax.