reglab/housing_qa huggingface dataset:
WA Rev Code § 84.36.470 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.470 - Agricultural products—Exemption.

RCW 84.36.470 Agricultural products—Exemption.The following property shall be exempt from taxation: Any agricultural product as defined in RCW 82.04.213 and grown or produced for sale by any person upon the person's own lands or upon lands in which the person has a present right of possession. Taxpayers shall not be required to report, or assessors to list, the inventories covered by this exemption.[ 1997 c 156 § 6; 1989 c 378 § 12; 1975 1st ex.s. c 291 § 17; 1974 ex.s. c 169 § 8.]NOTES:Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.Legislative intent—Review—Reports—1974 ex.s. c 169: "This 1974 act is intended to stimulate the economy of the state, and thereby to increase the revenues of the state and its local taxing districts. The department of revenue shall review the impact of this 1974 act upon the economy and revenues of the state and its local taxing districts, and shall report thereon biennially to the legislature. Recommendations for additional legislation shall be included in such reports if such legislation is needed to assure that the economic stimulus provided by this 1974 act is balanced by increased revenues." [ 1974 ex.s. c 169 § 1.]Severability—1974 ex.s. c 169: "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." [ 1974 ex.s. c 169 § 10.]Effective date—1974 ex.s. c 169: "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 on May 10, 1974." [ 1974 ex.s. c 169 § 11.]Powers of department of revenue to promulgate rules and prescribe procedures to carry out this section: RCW 84.40.405.
WA Rev Code § 84.36.487 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.487 - Air pollution control equipment in thermal electric generation facilities—Records—Payments on cessation of operation.

RCW 84.36.487 Air pollution control equipment in thermal electric generation facilities—Records—Payments on cessation of operation.(1) Air pollution control equipment constructed or installed after May 15, 1997, by businesses engaged in the generation of electric energy at thermal electric generation facilities first placed in operation after December 31, 1969, and before July 1, 1975, shall be exempt from property taxation. The owners shall maintain the records in such a manner that the annual beginning and ending asset balance of the pollution control facilities and depreciation method can be identified.(2) For the purposes of this section, "air pollution control equipment" means any treatment works, control devices and disposal systems, machinery, equipment, structures, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation.(3) *RCW 82.32.393 applies to this section.[ 1997 c 368 § 11.]NOTES:*Reviser's note: RCW 82.32.393 expired December 31, 2015.Findings—Intent—Rules adoption—Severability—Effective date—1997 c 368: See notes following RCW 82.08.810.
WA Rev Code § 84.36.500 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.500 - Conservation futures on agricultural land.

RCW 84.36.500 Conservation futures on agricultural land.All conservation futures on agricultural lands acquired pursuant to RCW 64.04.130 or 84.34.200 through 84.34.240, that are held by any nonprofit corporation or association, the primary purpose of which is conserving agricultural lands and preventing the conversion of such lands to nonagricultural uses, shall be exempt from ad valorem taxation if:(1) The conservation futures are of an unlimited duration;(2) The conservation futures are effectively restricted to preclude nonagricultural uses on such agricultural land; and(3) The lands are classified as farm and agricultural lands under chapter 84.34 RCW: PROVIDED, That at such time as these property interests are not used for the purposes enumerated in RCW 84.34.210 and 64.04.130 the additional tax specified in *RCW 84.34.108(3) shall be imposed.[ 1984 c 131 § 11.]NOTES:*Reviser's note: RCW 84.34.108 was amended by 1999 sp.s. c 4 § 706, changing subsection (3) to subsection (4).
WA Rev Code § 84.36.510 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.510 - Mobile homes in dealer's inventory.

RCW 84.36.510 Mobile homes in dealer's inventory.Any mobile home which is a part of a dealer's inventory and held solely for sale in the ordinary course of the dealer's business and is not used for any other purpose shall be exempt from property taxation: PROVIDED, That this exemption shall not apply to property taxes already levied or delinquent on such mobile home at the time it becomes part of a dealer's inventory.[ 1985 c 395 § 7.]
WA Rev Code § 84.36.550 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.550 - Nonprofit organizations—Property used for solicitation or collection of gifts, donations, or grants.

RCW 84.36.550 Nonprofit organizations—Property used for solicitation or collection of gifts, donations, or grants.The real and personal property owned by nonprofit organizations and used for solicitation or collection of gifts, donations, or grants is exempt from taxation if the organization meets all of the following conditions:(1) The organization is organized and conducted for nonsectarian purposes.(2) The organization is affiliated with a state or national organization that authorizes, approves, or sanctions volunteer charitable fund-raising organizations.(3) The organization is qualified for exemption under section 501(c)(3) of the federal internal revenue code.(4) The organization is governed by a volunteer board of directors.(5) The gifts, donations, and grants are used by the organization for character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages, or for distribution under subsection (6) of this section.(6) The organization distributes gifts, donations, or grants to at least five other nonprofit organizations or associations that are organized and conducted for nonsectarian purposes and provide character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages.[ 1993 c 79 § 1.]NOTES:Applicability—1993 c 79: "This act shall be effective for taxes levied for collection in 1994 and thereafter." [ 1993 c 79 § 5.]
WA Rev Code § 84.36.570 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.570 - Nonprofit organizations—Property used for agricultural research and education programs.

RCW 84.36.570 Nonprofit organizations—Property used for agricultural research and education programs.(1) All real and personal property owned by a nonprofit organization, corporation, or association to provide a demonstration farm with research and extension facilities, a public agricultural museum, and an educational tour site, which is used by a state university for agricultural research and education programs, is exempt from property taxation. This exemption includes all real and personal property that may be used in the production and sale of agricultural products, not to exceed fifty acres, if the income is used to further the purposes of the organization, corporation, or association.(2) To qualify for this exemption:(a) The nonprofit organization, corporation, or association must be qualified for exemption under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)); and(b) The property must be used exclusively for the purposes for which the exemption is granted, except as provided in RCW 84.36.805.[ 1999 c 139 § 1.]
WA Rev Code § 84.36.595 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.595 - Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.

RCW 84.36.595 Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.(1) For the purposes of this section, the following definitions apply:(a) "Motor vehicle" means all motor vehicles, trailers, and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads and facilities for human habitation; but shall not include (i) vehicles carrying exempt licenses; (ii) dock and warehouse tractors and their cars or trailers, lumber carriers of the type known as spiders, and all other automotive equipment not designed primarily for use upon public streets or highways; (iii) motor vehicles or their trailers used entirely upon private property; (iv) mobile homes as defined in RCW 46.04.302; or (v) motor vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington, provided personnel were also nonresident at the time of their entry into military service.(b) "Travel trailer" has the meaning given in RCW 46.04.623. However, if a park trailer, as defined in RCW 46.04.622, has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances, it will be considered real property and will be subject to ad valorem property taxation imposed in accordance with this title, including the provisions with respect to omitted property, except that a park trailer located on land not owned by the owner of the park trailer will be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.(c) "Camper" has the meaning given in RCW 46.04.085.(2) Motor vehicles, vehicles carrying exempt licenses, travel trailers, and campers are exempt from property taxation.[ 2004 c 156 § 1; 2000 c 136 § 1.]NOTES:Effective date—2000 c 136: "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 [March 27, 2000]." [ 2000 c 136 § 2.]Retroactive application—2000 c 136: "This act applies retroactively to January 1, 2000." [ 2000 c 136 § 3.]
WA Rev Code § 84.36.600 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.600 - Computer software.

RCW 84.36.600 Computer software.(1) All custom computer software, except embedded software, is exempt from property taxation.(2) Retained rights in computer software are exempt from property taxation.(3) Modifications to canned software are exempt from property taxation, but the underlying canned software remains subject to taxation as provided in RCW 84.40.037.(4) Master or golden copies of computer software are exempt from property taxation.[ 1991 sp.s. c 29 § 3.]NOTES:Findings, intent—Severability—Application—1991 sp.s. c 29: See notes following RCW 84.04.150.
WA Rev Code § 84.36.605 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.605 - Sales/leasebacks by regional transit authorities.

RCW 84.36.605 Sales/leasebacks by regional transit authorities.All real and personal property subject to a sale/leaseback agreement under RCW 81.112.300 is exempt from taxation.[ 2000 2nd sp.s. c 4 § 27.]NOTES:Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.
WA Rev Code § 84.36.630 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.630 - Farming machinery and equipment.

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 § 312; 2014 c 140 § 28; 2003 c 302 § 7; 2001 2nd sp.s. c 24 § 1.]NOTES:Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 §§ 301-314: See notes following RCW 84.52.065.Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.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 § 3.]
WA Rev Code § 84.36.635 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.635 - Property used for the operation of an anaerobic digester.

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 § 8; 2010 1st sp.s. c 11 § 4; 2008 c 268 § 1; 2003 c 261 § 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 § 3.]Application—2003 c 261 § 9: "Section 9 of this act applies to taxes levied for collection in 2004 and thereafter." [ 2003 c 261 § 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 § 13.]
WA Rev Code § 84.36.640 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.640 - Property used for the manufacture of wood biomass fuel.

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 § 5; 2003 c 339 § 9.]NOTES:Application—2003 c 339 § 9: "Section 9 of this act applies to taxes levied for collection in 2004 and thereafter." [ 2003 c 339 § 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 § 16.]
WA Rev Code § 84.36.645 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.645 - Semiconductor materials.

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 82.04.240(2).(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 is effective for taxes levied for collection one year after *the effective date of section 150, chapter 114, Laws of 2010 and thereafter.(5) This section expires January 1, 2024, unless the contingency in RCW 82.32.790(2) occurs.[ 2017 3rd sp.s. c 37 § 514; (2017 3rd sp.s. c 37 § 513 expired January 1, 2018); 2017 c 135 § 45; 2010 c 114 § 150; 2003 c 149 § 10.]NOTES:Effective date—2017 3rd sp.s. c 37 §§ 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 §§ 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.
WA Rev Code § 84.36.650 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.650 - Property used by certain nonprofits to solicit or collect money for artists.

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 § 1.]NOTES:Application—2003 c 344: "This act applies to taxes levied for collection in 2004 and thereafter." [ 2003 c 344 § 3.]
WA Rev Code § 84.36.655 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.655 - Property related to the manufacture of superefficient airplanes.

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 § 46; 2013 3rd sp.s. c 2 § 14; 2010 c 114 § 151; 2003 2nd sp.s. c 1 § 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.