reglab/housing_qa huggingface dataset:
WA Rev Code § 84.36.037 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.037 - Nonprofit organization property connected with operation of public assembly hall or meeting place.

RCW 84.36.037 Nonprofit organization property connected with operation of public assembly hall or meeting place.(1) Real or personal property owned by a nonprofit organization, association, or corporation in connection with the operation of a public assembly hall or meeting place is exempt from taxation. The area exempt under this section includes the building or buildings, the land under the buildings, and an additional area necessary for parking, not exceeding a total of one acre. When property for which exemption is sought is essentially unimproved except for restroom facilities and structures and this property has been used primarily for annual community celebration events for at least ten years, the exempt property shall not exceed twenty-nine acres.(2) To qualify for this exemption the property must be used exclusively for public gatherings and be available to all organizations or persons desiring to use the property, but the owner may impose conditions and restrictions which are necessary for the safekeeping of the property and promote the purposes of this exemption. Membership shall not be a prerequisite for the use of the property.(3) The use of the property for pecuniary gain or for business activities, except as provided in this section and RCW 84.36.805, nullifies the exemption otherwise available for the property for the assessment year. If 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, the exemption is not nullified as provided by RCW 84.36.805 or by the use of the property, in a county with a population of less than twenty thousand, to promote the following business activities, if the rental income or donations, if any, are reasonable and do not exceed the maintenance and operation expenses attributable to the portion of the property loaned or rented: Dance lessons, art classes, or music lessons.(4) The department of revenue must narrowly construe this exemption.[ 2014 c 99 § 8; (2014 c 99 § 7 expired December 31, 2020); (2010 c 186 § 1 expired December 31, 2020); 2006 c 305 § 3. Prior: 1998 c 311 § 19; 1998 c 189 § 1; 1997 c 298 § 1; 1993 c 327 § 1; 1987 c 505 § 80; 1981 c 141 § 2.]NOTES:Effective date—2014 c 99 §§ 3 and 8: See note following RCW 84.36.020.Expiration date—2014 c 99 §§ 2 and 7: See note following RCW 84.36.020.Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.Application—2010 c 186: "This act applies to taxes levied for collection in 2011 through 2020." [ 2010 c 186 § 3.]Expiration date—2010 c 186: "This act expires December 31, 2020." [ 2010 c 186 § 4.]Applicability, construction—1981 c 141: See note following RCW 84.36.060.
WA Rev Code § 84.36.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.040 - Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.

RCW 84.36.040 Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.(1) The real and personal property used by, and for the purposes of, the following nonprofit organizations is exempt from property taxation:(a) Child day care centers as defined in subsection (4) of this section;(b) Free public libraries;(c) Orphanages and orphan asylums;(d) Homes for the sick or infirm;(e) Hospitals for the sick; and(f) Outpatient dialysis facilities.(2) The real and personal property leased to and used by a hospital for hospital purposes is exempt from property taxation if the hospital is established under chapter 36.62 RCW or is owned and operated by a public hospital district established under chapter 70.44 RCW.(3) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805, and the benefit of the exemption must inure to the user.(4) For purposes of subsection (1) of this section, "child day care center" means a nonprofit organization that regularly provides child day care and early learning services for a group of children for periods of less than twenty-four hours.[ 2010 c 106 § 305; 2001 c 126 § 1; 1989 c 379 § 1; 1987 c 31 § 1; 1984 c 220 § 2; 1973 2nd ex.s. c 40 § 3; 1973 1st ex.s. c 154 § 119; 1969 ex.s. c 245 § 1; 1961 c 15 § 84.36.040. Prior: 1955 c 196 § 6; prior: 1939 c 206 § 8, part; 1933 ex.s. c 19 § 1, part; 1933 c 115 § 1, part; 1929 c 126 § 1, part; 1925 ex.s. c 130 § 7, part; 1915 c 131 § 1, part; 1903 c 178 § 1, part; 1901 c 176 § 1, part; 1899 c 141 § 2, part; 1897 c 71 §§ 1, 5, part; 1895 c 176 § 2, part; 1893 c 124 §§ 1, 5, part; 1891 c 140 §§ 1, 5, part; 1890 p 532 §§ 1, 5, part; 1886 p 47 § 1, part; Code 1881 § 2829, part; 1871 p 37 § 4, part; 1869 p 176 § 4, part; 1867 p 61 § 2, part; 1854 p 331 § 2, part; RRS § 11111, part.]NOTES:Retroactive application—2010 c 106 § 305: "Section 305(2) of this act applies both prospectively and retroactively beginning with taxes levied for collection in 2002 and thereafter." [ 2010 c 106 § 405.]Effective date—2010 c 106: See note following RCW 35.102.145.Application—2001 c 126: "This act applies to taxes levied for collection in 2002 and thereafter." [ 2001 c 126 § 5.]Severability—1989 c 379: "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." [ 1989 c 379 § 7.]Effective date—1989 c 379: "This act shall take effect April 1, 1990, and shall be effective for taxes levied for collection in 1991 and thereafter." [ 1989 c 379 § 8.]
WA Rev Code § 84.36.042 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.042 - Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.

RCW 84.36.042 Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.(1) All real and personal property owned or leased by a nonprofit organization, corporation, or association to provide housing for eligible persons with developmental disabilities is exempt from property taxation.(a) To qualify for this exemption, 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)). It must also have been organized for charitable purposes to create and preserve long-term affordable housing for low-income developmentally disabled persons.(b) The housing must be occupied by eligible persons who have a low income.(2) As used in this section:(a) "Developmental disability" means the same as defined in RCW 71A.10.020;(b) "Eligible person" means the same as defined in RCW 71A.10.020; and(c) "Low income" means the adjusted gross income of the resident is at eighty percent or less 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 assessment year for which the exemption is sought. "Adjusted gross income" is as defined in the federal internal revenue code of 1986, as it exists on June 11, 1998, or such subsequent date as the director may provide by rule consistent with the purpose of this section.(3) To be exempt under this section, the property must be used exclusively for the purposes for which the exemption is granted, except as provided in RCW 84.36.805.(4) If the real or personal property for which exemption is sought is leased, the benefit of the exemption must inure to the nonprofit organization, corporation, or association leasing the property to provide the housing for developmentally disabled persons.[ 1998 c 202 § 1.]
WA Rev Code § 84.36.043 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.043 - Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence.

RCW 84.36.043 Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence.(1) The real and personal property used by a nonprofit organization in providing emergency or transitional housing for low-income homeless persons as defined in RCW 35.21.685 or 36.32.415 or victims of domestic violence who are homeless for personal safety reasons is exempt from taxation if:(a) The charge, if any, for the housing does not exceed the actual cost of operating and maintaining the housing; and(b)(i) The property is owned by the nonprofit organization; or(ii) The property is rented or leased by the nonprofit organization and the benefit of the exemption inures to the nonprofit organization.(2) As used in this section:(a) "Homeless" means persons, including families, who, on one particular day or night, do not have decent and safe shelter nor sufficient funds to purchase or rent a place to stay.(b) "Emergency housing" means a project that provides housing and supportive services to homeless persons or families for up to sixty days.(c) "Transitional housing" means a project that provides housing and supportive services to homeless persons or families for up to two years and that has as its purpose facilitating the movement of homeless persons and families into independent living.(3) This exemption is subject to the administrative provisions contained in RCW 84.36.800 through 84.36.865.[ 1998 c 174 § 1; 1991 c 198 § 1; 1990 c 283 § 2; 1983 1st ex.s. c 55 § 12.]NOTES:Effective dates—1983 1st ex.s. c 55: See note following RCW 82.08.010.
WA Rev Code § 84.36.045 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.045 - Nonprofit organization property available without charge for medical research or training of medical personnel.

RCW 84.36.045 Nonprofit organization property available without charge for medical research or training of medical personnel.All real and personal property owned or used by any nonprofit corporation or association which is available without charge for research by, or for the training of, doctors, nurses, laboratory technicians, hospital administrators and staff or other hospital personnel, and which otherwise is used for medical research, the results of which will be available without cost to the public, shall be exempt from ad valorem taxation. If the real or personal property is leased, the benefit of the exemption shall inure to the nonprofit corporation or association.To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805.[ 1998 c 184 § 1; 1984 c 220 § 3; 1975 1st ex.s. c 291 § 23.]NOTES:Application—1998 c 184: "This act applies to taxes levied for collection in 1999 and thereafter." [ 1998 c 184 § 3.]Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
WA Rev Code § 84.36.046 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.046 - Nonprofit cancer clinic or center.

RCW 84.36.046 Nonprofit cancer clinic or center.(1) All real or personal property owned or used by a nonprofit organization, corporation, or association in connection with a nonprofit cancer clinic or center shall be exempt from taxation if all of the following conditions are met:(a) The nonprofit cancer clinic or center must be comprised of or have been formed by an organization, corporation, or association qualified for exemption under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)), by a municipal hospital corporation, or by both;(b) The nonprofit organization, corporation, or association operating the nonprofit clinic or center and applying for the exemption 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(c) The property must be used primarily in connection with the prevention, detection, and treatment of cancer, except as provided in RCW 84.36.805.(2)(a) As used in this section, "nonprofit cancer clinic or center" means a medical facility operated:(i) By a nonprofit organization, corporation, or association associated with a nonprofit hospital or group of nonprofit hospitals, by a municipal hospital corporation, or by both; and(ii) For the primary purpose of preventing and detecting cancer and treating cancer patients.(b) For the purposes of this subsection, "primary purpose" means that at least fifty-one percent of the patients who receive treatment at the clinic or center do so because they have been diagnosed as having cancer. In carrying out its primary purpose, the nonprofit cancer clinic or center provides any combination of radiation therapy, chemotherapy, and ancillary services, directly related to the prevention, detection, and treatment of cancer. These ancillary services include, but are not limited to, patient screening, case management, counseling, and access to a tumor registry.(3) The exemption also applies to administrative offices located within the nonprofit cancer clinic or center that are used exclusively in conjunction with the cancer treatment services provided by the nonprofit cancer clinic or center.(4) If the real or personal property for which exemption is sought is leased, the benefit of the exemption must inure to the nonprofit cancer clinic or center.[ 1997 c 143 § 1.]NOTES:Applicability—1997 c 143: "This act is effective for taxes levied for collection in 1998 and thereafter." [ 1997 c 143 § 5.]
WA Rev Code § 84.36.047 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.047 - Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.

RCW 84.36.047 Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.The following property shall be exempt from taxation:Real and personal property owned by or leased to any nonprofit corporation or association and, except as provided in RCW 84.36.805, used exclusively to rebroadcast, amplify, or otherwise facilitate the transmission and/or reception of radio and/or television signals originally broadcast by foreign or domestic governmental agencies for reception by the general public: PROVIDED, That in the event such property is leased, the benefit of the exemption shall inure to the user.[ 1984 c 220 § 4; 1977 ex.s. c 348 § 1.]NOTES:Effective date—Construction—1977 ex.s. c 348: "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, shall take effect immediately and shall be effective for assessment in 1977 for taxes due and payable in 1978." [ 1977 ex.s. c 348 § 3.]
WA Rev Code § 84.36.079 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.079 - Rights, title, interest, and materials of certain vessels under construction.

RCW 84.36.079 Rights, title, interest, and materials of certain vessels under construction.All rights, title or interest in or to any vessel of more than one thousand ton burden, and the materials and parts held by the builder of the vessel at the site of construction for the specific purpose of incorporation therein, shall be exempt from taxation while the vessel is under construction within this state.[ 1961 c 15 § 84.36.079. Prior: 1959 c 295 § 1.]
WA Rev Code § 84.36.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.080 - Certain ships and vessels.

RCW 84.36.080 Certain ships and vessels.(1) All ships and vessels which are exempt from excise tax under RCW 82.49.020(2) and excepted from the registration requirements of RCW 88.02.570(10) shall be and are hereby made exempt from all ad valorem taxes, except taxes levied for any state purpose.(2) All ships and vessels listed in the state or federal register of historical places are exempt from all ad valorem taxes.[ 2011 c 171 § 126; 2000 c 103 § 24; 1998 c 335 § 5; 1986 c 229 § 1; 1983 2nd ex.s. c 3 § 51; 1983 c 7 § 23; 1961 c 15 § 84.36.080. Prior: 1945 c 82 § 1; 1931 c 81 § 1; Rem. Supp. 1945 § 11111-2.]NOTES:Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.Effective date—1998 c 335: See note following RCW 84.12.200.Application—1986 c 229: "This act shall be effective for taxes levied for collection in 1987, and thereafter." [ 1986 c 229 § 4.]Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.Listing of taxable ships and vessels with department of revenue: RCW 84.40.065.Valuation of vessels—Apportionment: RCW 84.40.036.
WA Rev Code § 84.36.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.090 - Exemption for other ships and vessels.

RCW 84.36.090 Exemption for other ships and vessels.All ships and vessels, other than those partially exempt under RCW 84.36.080 and those described in RCW 84.36.079, are exempt from all ad valorem taxes.[ 1983 c 7 § 24; 1961 c 15 § 84.36.090. Prior: 1959 c 295 § 2; 1945 c 82 § 2; 1931 c 81 § 2; Rem. Supp. 1945 § 11111-3.]NOTES:Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.
WA Rev Code § 84.36.100 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.100 - Size of vessel immaterial.

RCW 84.36.100 Size of vessel immaterial.RCW 84.36.080 and 84.36.090 shall apply to all ships, vessels and boats, irrespective of size, and to the taxes thereon becoming due and payable.[ 1961 c 15 § 84.36.100. Prior: 1945 c 82 § 3; 1931 c 81 § 3; Rem. Supp. 1945 § 11111-4.]
WA Rev Code § 84.36.105 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.105 - Cargo containers used in ocean commerce.

RCW 84.36.105 Cargo containers used in ocean commerce.All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from taxation. The term "cargo container" means a receptacle:(1) Of a permanent character and accordingly strong enough to be suitable for repeated use;(2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading;(3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another; and(4) Designed to be easy to fill and empty.[ 1975 1st ex.s. c 20 § 1.]
WA Rev Code § 84.36.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.120 - Household goods and personal effects—Definitions.

RCW 84.36.120 Household goods and personal effects—Definitions.For the purposes of RCW 84.36.110 "head of a family" shall be construed to include a surviving spouse or surviving domestic partner who has neither remarried nor entered into a subsequent domestic partnership, any person receiving an old age pension under the laws of this state and any citizen of the United States, over the age of sixty-five years, who has resided in the state of Washington continuously for ten years."Personal effects" shall be construed to mean and include such tangible property as usually and ordinarily attends the person such as wearing apparel, jewelry, toilet articles and the like."Private motor vehicle" shall be construed to mean and include all motor vehicles used for the convenience or pleasure of the owner and carrying a licensing classification other than motor vehicle for hire, auto stage, auto stage trailer, motor truck, motor truck trailer or dealers' licenses."Mobile home" shall be construed to mean and include all trailers of the type designed as facilities for human habitation and which are capable of being moved upon the public streets and highways and which are more than thirty-five feet in length or more than eight feet in width.[ 2008 c 6 § 708; 1973 1st ex.s. c 154 § 120; 1971 ex.s. c 299 § 72; 1961 c 15 § 84.36.120. Prior: 1935 c 27 § 2; RRS § 11111-8.]NOTES:Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.Severability—1973 1st ex.s. c 154: See note following RCW 2.12.030.Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).Severability—1971 ex.s. c 299: See note following RCW 82.04.050.
WA Rev Code § 84.36.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.130 - Airport property in this state for smaller airports belonging to municipalities of adjoining states.

RCW 84.36.130 Airport property in this state for smaller airports belonging to municipalities of adjoining states.All property, whether real or personal, belonging exclusively to any municipal corporation in an adjoining state legally empowered by the laws of such adjoining state to acquire and hold property within this state, and which property is used primarily for airport purposes and other facilities for landing, terminals, housing, repair and care of dirigibles, airplanes and seaplanes for the aerial transportation of persons, property or mail, or in the armed forces of the United States, and upon which property there is expended funds by the federal, county or state agencies, or upon which funds are allocated by the federal government agencies on national defense projects, is hereby exempted from ad valorem taxation. The exemption in this section applies only to airports five hundred acres or less in size.[ 1998 c 201 § 1; 1961 c 15 § 84.36.130. Prior: 1941 c 13 § 1; Rem. Supp. 1941 § 11111-10.]
WA Rev Code § 84.36.133 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.133 - Aircraft owned and operated by a commuter air carrier.

RCW 84.36.133 Aircraft owned and operated by a commuter air carrier.(1) An aircraft owned and operated by a commuter air carrier in respect to which the tax imposed under RCW 82.48.030 has been paid for a calendar year is exempt from property taxation for that calendar year.(2) For the purposes of this section, "aircraft" and "commuter air carrier" have the same meanings as provided in RCW 82.48.010.[ 2013 c 56 § 4.]NOTES:Effective date—2013 c 56: "This act takes effect January 1, 2014." [ 2013 c 56 § 5.]
WA Rev Code § 84.36.135 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.135 - Real and personal property of housing finance commission.

RCW 84.36.135 Real and personal property of housing finance commission.The real and personal property of the state housing finance commission established by chapter 43.180 RCW are exempt from taxation.[ 1983 c 161 § 26.]NOTES:Effective dates—1983 c 161: See RCW 43.180.904.