reglab/housing_qa huggingface dataset:
WA Rev Code § 84.36.660 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.660 - Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.

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 § 3; 2005 c 148 § 4.]
WA Rev Code § 84.36.665 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.665 - Military housing.

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 § 1.]
WA Rev Code § 84.36.800 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.800 - Definitions.

RCW 84.36.800 Definitions.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 § 24; 1998 c 202 § 2. Prior: 1997 c 156 § 7; 1997 c 143 § 2; 1994 c 124 § 18; 1993 c 79 § 2; 1989 c 379 § 3; 1981 c 141 § 3; 1973 2nd ex.s. c 40 § 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.
WA Rev Code § 84.36.812 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.812 - Additional tax payable at time of sale—Appeal of assessed values.

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 § 9; 1984 c 220 § 9.]NOTES:Application—2001 c 185 §§ 1-12: See note following RCW 84.14.110.
WA Rev Code § 84.36.813 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.813 - Change in use—Duty to notify county assessor—Examination—Recommendation.

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 § 351; 1977 ex.s. c 209 § 3.]
WA Rev Code § 84.36.820 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.820 - Renewal notice for exempt property—Failure to file before due date, effect.

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 § 5; 2007 c 111 § 302; 1984 c 220 § 11; 1975-'76 2nd ex.s. c 127 § 1; 1973 2nd ex.s. c 40 § 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.
WA Rev Code § 84.36.825 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.825 - Late filing penalty.

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 § 303; 1998 c 311 § 28; 1994 c 123 § 2; 1977 ex.s. c 209 § 2; 1975-'76 2nd ex.s. c 127 § 2; 1975 1st ex.s. c 291 § 19; 1973 2nd ex.s. c 40 § 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.
WA Rev Code § 84.36.830 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.830 - Review of applications for exemption—Procedure—Approval or denial—Notice.

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 § 304; 1998 c 310 § 1; 1984 c 220 § 12; 1975-'76 2nd ex.s. c 127 § 3; 1973 2nd ex.s. c 40 § 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 § 2.]
WA Rev Code § 84.36.833 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.833 - Application for exemption or renewal may include all contiguous exempt property.

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 § 4.]
WA Rev Code § 84.36.835 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.835 - List of exempt properties to be prepared and furnished each county assessor.

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 § 29; 1973 2nd ex.s. c 40 § 13.]
WA Rev Code § 84.36.840 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.840 - Statements—Reports—Information—Filing—Requirements.

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 § 49; 2016 c 217 § 6; 2007 c 111 § 305; 1973 2nd ex.s. c 40 § 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.
WA Rev Code § 84.36.845 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.845 - Revocation of exemption approved or renewed due to inaccurate information.

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 § 7; 1973 2nd ex.s. c 40 § 15.]NOTES:Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.
WA Rev Code § 84.36.850 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.850 - Review—Appeals.

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 § 352; 1989 c 378 § 13; 1973 2nd ex.s. c 40 § 16.]NOTES:Effective date—1989 c 378 § 13: "Section 13 of this act shall take effect January 1, 1990." [ 1989 c 378 § 41.]
WA Rev Code § 84.36.855 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.855 - Property changing from exempt to taxable status—Procedure.

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 § 8; 1973 2nd ex.s. c 40 § 17.]NOTES:Tax preference performance statement—Application—2016 c 217: See notes following RCW 84.36.049.
WA Rev Code § 84.36.860 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.860 - Public notice of provisions of act.

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 § 18.]
WA Rev Code § 84.36.865 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.865 - Rules and regulations.

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 § 20; 1973 2nd ex.s. c 40 § 19.]NOTES:Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
WA Rev Code § 84.36.905 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.905 - Effective date—Construction—1973 2nd ex.s. c 40.

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 § 23.]
WA Rev Code § 84.37.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.37 - Property Tax Deferral Program.|84.37.010 - Findings—Intent.

RCW 84.37.010 Findings—Intent.(1) The legislature finds that there are an increasing number of economic and financial pressures causing hardships to many homeowners in the state of Washington. The legislature finds that the current housing crisis is a key barometer of the insecure economic situation facing working Washington families. The legislature finds that, among those hardships, increases in property taxes lead to undue stress on family budgets causing some homeowners to be at risk of losing their homes. The legislature finds that financial practices nationwide have led to an increasingly destabilized housing market across the country with impacts now being felt here in Washington. The legislature further finds that by establishing a property tax deferral program homeowners will be able to remain in their homes. The legislature further finds that acting now to stabilize the housing market is an important public purpose.(2) It is the intent of the legislature to: (a) Provide a property tax safe harbor for families in economic crisis; and (b) prevent existing homeowners from being driven from their homes because of overly burdensome property taxes.[ 2007 sp.s. c 2 § 1.]
WA Rev Code § 84.37.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.37 - Property Tax Deferral Program.|84.37.020 - Definitions.

RCW 84.37.020 Definitions.The definitions in RCW 84.38.020 apply to this chapter. For purposes of this chapter, references to "this chapter" in any of the definitions in RCW 84.38.020 shall be interpreted to refer to chapter 84.37 RCW, unless the context clearly requires otherwise.[ 2007 sp.s. c 2 § 3.]
WA Rev Code § 84.37.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.37 - Property Tax Deferral Program.|84.37.030 - Deferral program qualifications.

RCW 84.37.030 Deferral program qualifications.A claimant may defer payment of fifty percent of special assessments or real property taxes, or both, listed on the annual tax statement in any year in which all of the following conditions are met:(1) The special assessments or property taxes must be imposed upon a residence that was occupied by the claimant as a principal place of residence as of January 1st of the year in which the assessments and taxes are due, subject to the exceptions allowed under RCW 84.36.381(1);(2) The claimant must have combined disposable income, as defined in RCW 84.36.383, of fifty-seven thousand dollars or less in the calendar year preceding the filing of the declaration;(3) The claimant must have paid one-half of the total amount of special assessments and property taxes listed on the annual tax statement for the year in which the deferral claim is made;(4) A deferral is not allowed for special assessments, property taxes, or both, levied for collection in the first five calendar years in which the person owns the residence;(5) The claimant who defers payment of special assessments or real property taxes, or both, listed on the annual tax statement under this section must also meet the conditions of RCW 84.38.030 (4) and (5);(6) The total amount deferred by a claimant under this chapter must not exceed forty percent of the amount of the claimant's equity value in the claimant's residence; and(7) The claimant may not defer taxes under both this chapter and chapter 84.38 RCW in the same tax year.[ 2010 c 106 § 309; 2007 sp.s. c 2 § 2.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.
WA Rev Code § 84.37.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.37 - Property Tax Deferral Program.|84.37.040 - Deferral program administration.

RCW 84.37.040 Deferral program administration.(1) Each claimant electing to defer payment of special assessments or real property tax obligations, or both, under this chapter must file with the county assessor, on forms prescribed by the department and supplied by the assessor, a written declaration thereof. The declaration to defer special assessments and/or real property taxes for any year must be filed no later than the first day of September of the year for which the deferral is sought; however, for good cause shown, the department may waive this requirement.(2) The declaration must designate the property to which the deferral applies, and must include a statement setting forth (a) a list of all members of the claimant's household, (b) the claimant's equity value in his or her residence, (c) facts establishing the eligibility for the deferral under the provisions of this chapter, and (d) any other relevant information required by the rules of the department. The declaration must be signed by the claimant subject to the penalties as provided in chapter 9A.72 RCW for false swearing.(3) The county assessor must determine if each claimant is granted a deferral for each year but the claimant has the right to appeal this determination to the county board of equalization, in accordance with the provisions of RCW 84.40.038, whose decision is final as to the deferral of that year.[ 2020 c 139 § 50; 2007 sp.s. c 2 § 4.]