reglab/housing_qa huggingface dataset:
WA Rev Code § 84.36.210 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.210 - Public right-of-way easements.

RCW 84.36.210 Public right-of-way easements.Whenever the state, or any city, town, county or other municipal corporation has obtained a written easement for a right-of-way over and across any private property and the written instrument has been placed of record in the county auditor's office of the county in which the property is located, the easement rights shall be exempt from taxation and exempt from general tax foreclosure and sale for delinquent property taxes of the property over and across which the easement exists; and all property tax records of the county and tax statements relating to the servient property shall show the existence of such easement and that it is exempt from the tax; and any notice of sale and tax deed relating to the servient property shall show that such easement exists and is excepted from the sale of the servient property.[ 1961 c 15 § 84.36.210. Prior: 1947 c 150 § 1; Rem. Supp. 1947 § 11188-1.]
WA Rev Code § 84.36.230 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.230 - Interstate bridges—Reciprocity.

RCW 84.36.230 Interstate bridges—Reciprocity.Any bridge, including its approaches, over rivers or bodies of water forming interstate boundaries, which bridge has been constructed or acquired and is being operated by any foreign state bordering upon such common interstate boundary, or which has been constructed or acquired and is being operated by any county, city or other municipality of such foreign state, shall be exempt from all property and other taxes in the state of Washington, if the foreign state exempts from all taxation any bridge or bridges constructed or acquired and being operated by the state of Washington or any county, city or other municipality thereof.[ 1961 c 15 § 84.36.230. Prior: 1949 c 224 § 1; Rem. Supp. 1949 § 11111-12.]
WA Rev Code § 84.36.240 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.240 - Soil and water conservation districts, personal property.

RCW 84.36.240 Soil and water conservation districts, personal property.All personal property belonging solely to soil and water conservation districts shall be exempt from taxation: PROVIDED, That the exemption contained herein shall not apply to property of any such district which engages in contract work for persons or firms not landowners or cooperators of a district.[ 1963 c 179 § 1.]
WA Rev Code § 84.36.250 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.250 - Water distribution property owned by nonprofit corporation or cooperative association.

RCW 84.36.250 Water distribution property owned by nonprofit corporation or cooperative association.The following property shall be exempt from taxation:All property, whether real or personal belonging to any nonprofit corporation or cooperative association and used exclusively for the distribution of water to its shareholders or members.[ 1965 ex.s. c 173 § 31.]NOTES:Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.Severability—1965 ex.s. c 173: See note following RCW 82.98.030.
WA Rev Code § 84.36.260 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.260 - Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations.

RCW 84.36.260 Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations.(1) All real property interests, including fee simple or any lesser interest, development rights, easements, covenants and conservation futures, as that latter term is defined in RCW 84.34.220 as now or hereafter amended, used exclusively for the conservation of ecological systems, natural resources, or open space, including parklands, held by any nonprofit corporation or association the primary purpose of which is the conducting or facilitating of scientific research or the conserving of natural resources or open space for the general public, shall be exempt from ad valorem taxation if either of the following conditions are met:(a) To the extent feasible considering the nature of the property interest involved, such property interests shall be used and effectively dedicated primarily for the purpose of providing scientific research or educational opportunities for the general public or the preservation of native plants or animals, or biotic communities, or works of ancient human beings or geological or geographical formations, of distinct scientific and educational interest, and not for the pecuniary benefit of any person or company, as defined in RCW 82.04.030, and shall be open to the general public for educational and scientific research purposes subject to reasonable restrictions designed for its protection; or(b) Such property interests are subject to an option, accepted in writing by the state, a city or a county, or department of the United States government, for the purchase thereof by the state, a city or a county, or the United States, at a price not exceeding the lesser of the following amounts: (i) The sum of the original purchase cost to such nonprofit corporation or association plus interest from the date of acquisition by such corporation or association at the rate of six percent per annum compounded annually to the date of the exercise of the option; or (ii) the appraised value of the property at the time of the granting of the option, as determined by the department of revenue or when the option is held by the United States, or by an appropriate agency thereof.(2) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided by RCW 84.36.805.[ 2014 c 99 § 11; 2009 c 549 § 1034; 1979 ex.s. c 193 § 1; 1975-'76 2nd ex.s. c 22 § 3; 1973 c 112 § 1; 1967 ex.s. c 149 § 43.]NOTES:Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.Savings—1967 ex.s. c 149: See RCW 82.98.035.Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
WA Rev Code § 84.36.262 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.262 - Cessation of use giving rise to exemption.

RCW 84.36.262 Cessation of use giving rise to exemption.Upon cessation of the use which has given rise to an exemption hereunder, the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the ten years preceding, or the life of such exemption if such be less, together with interest at the same rate and computed in the same way as that upon delinquent property taxes.[ 1973 c 112 § 2.]NOTES:Additional tax payable at time of sale—Appeal of assessed values: RCW 84.36.812.
WA Rev Code § 84.36.264 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.264 - Application for exemption under RCW 84.36.260, conservation of ecological systems.

RCW 84.36.264 Application for exemption under RCW 84.36.260, conservation of ecological systems.Owners of property desiring tax exempt status pursuant to the provisions of RCW 84.36.260 must make an application for the exemption with the department. If such property qualifies pursuant to RCW 84.36.260(1)(b), a copy of the option must also be submitted to the department. Such option must clearly state the purchase price pursuant to the option or the appraisal value as determined by the department of revenue.[ 2014 c 99 § 12; 1994 c 124 § 17; 1973 c 112 § 3.]NOTES:Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
WA Rev Code § 84.36.301 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.301 - Legislative finding and declaration for RCW 84.36.300.

RCW 84.36.301 Legislative finding and declaration for RCW 84.36.300.The legislature hereby finds and declares that to promote the policy of a free and uninhibited flow of commerce as established by federal constitutional and legislative dictate, it is desirable to exempt from property taxation, according to the provisions of RCW 84.36.300, certain parts and equipment coming into the state of Washington to be placed in vehicles which are then transferred to the possession of out-of-state owners. The legislature further recognizes that the temporary existence of these parts and equipment within the state justifies a tax exempt status which serves to encourage the manufacture and assemblage of vehicles within the state thereby promoting increased economic activity and jobs for our residents.[ 1973 c 149 § 1.]
WA Rev Code § 84.36.310 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.310 - Requirements for exemption under RCW 84.36.300.

RCW 84.36.310 Requirements for exemption under RCW 84.36.300.Any person claiming the exemption provided for in RCW 84.36.300 shall file such claim with his or her listing of personal property as provided by RCW 84.40.040. The claim shall be in the form prescribed by the department of revenue, and shall require such information as the department deems necessary to substantiate the claim.[ 2003 c 302 § 6; 1969 ex.s. c 124 § 2.]NOTES:Effective date—Savings—1969 ex.s. c 124: See note following RCW 84.36.300.
WA Rev Code § 84.36.320 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.320 - Inspection of books and records for exemption under RCW 84.36.300.

RCW 84.36.320 Inspection of books and records for exemption under RCW 84.36.300.An owner or agent filing a claim under RCW 84.36.310 shall consent to the inspection of the books and records upon which the claim has been based, such inspection to be similar in manner to that provided by RCW 84.40.340, or if the owner or agent does not maintain records within this state, the consent shall apply to the records of a warehouse, person, or agent having custody of the inventory to which the claim applies. Consent to the inspection of the records shall be executed as a part of the claim. The owner, his or her agent, or other person having custody of the inventory referred to herein shall retain within this state, for a period of at least two years from the date of the claim, the records referred to above. If adequate records are not made available to the assessor within the county where the claim is made, then the exemption shall be denied.[ 2013 c 23 § 349; 1969 ex.s. c 124 § 3.]NOTES:Effective date—Savings—1969 ex.s. c 124: See note following RCW 84.36.300.
WA Rev Code § 84.36.350 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.350 - Property owned and used for sheltered workshops for persons with disabilities.

RCW 84.36.350 Property owned and used for sheltered workshops for persons with disabilities.(1) The following property shall be exempt from taxation:(a) Real or personal property owned and used by a nonprofit corporation in connection with the operation of a sheltered workshop for persons with disabilities, and used primarily in connection with the manufacturing and the handling, sale or distribution of goods constructed, processed, or repaired in such workshops or centers; and(b) Inventory owned by a sheltered workshop for sale or lease by the sheltered workshop or to be furnished under a contract of service, including raw materials, work in process, and finished products.(2) Unless a different meaning is plainly required by the context, "sheltered workshop" means a rehabilitation facility, or that part of a rehabilitation facility operated by a nonprofit corporation, where any manufacture or handiwork is carried on and operated for the primary purpose of: (a) Providing gainful employment or rehabilitation services to persons with disabilities as an interim step in the rehabilitation process for those who cannot be readily absorbed in the competitive labor market or during such time as employment opportunities for them in the competitive labor market do not exist; or (b) providing evaluation and work adjustment services for persons with disabilities.[ 2020 c 274 § 70; 1999 c 358 § 17; 1975 1st ex.s. c 3 § 1; 1970 ex.s. c 81 § 1.]NOTES:Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
WA Rev Code § 84.36.379 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.379 - Residences—Property tax exemption—Findings.

RCW 84.36.379 Residences—Property tax exemption—Findings.The legislature finds that the property tax exemption authorized by Article VII, section 10 of the state Constitution should be made available on the basis of a retired person's ability to pay property taxes and that the best measure of a retired person's ability to pay taxes is that person's disposable income as defined in RCW 84.36.383. The legislature further finds that veterans with one hundred percent service-connected disabilities have given so much to our country that they deserve property tax relief.[ 2005 c 248 § 1; 2000 c 103 § 25; 1980 c 185 § 3.]NOTES:Application—2005 c 248: See note following RCW 84.36.381.Applicability—1980 c 185: "Except for the amendment to RCW 84.36.381(2) by this 1980 act, sections 3 through 5 of this 1980 act are effective for property taxes due in 1982 and thereafter." [ 1980 c 185 § 7.]
WA Rev Code § 84.36.387 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.387 - Residences—Claimants—Penalty for falsification—Reduction by remainderman.

RCW 84.36.387 Residences—Claimants—Penalty for falsification—Reduction by remainderman.(1) Except as provided in subsection (3) of this section, all claims for exemption shall be made and signed under oath by the person entitled to the exemption, by his or her attorney-in-fact or in the event the residence of such person is under mortgage or purchase contract requiring accumulation of reserves out of which the holder of the mortgage or contract is required to pay real estate taxes, by such holder or by the owner: PROVIDED, That if a claim for exemption is made by a person living in a cooperative housing association, corporation, or partnership, such claim shall be made and signed by the person entitled to the exemption and by the authorized agent of such cooperative.(2) If the taxpayer is unable to submit his or her own claim, the claim shall be submitted by a duly authorized agent or by a guardian or other person charged with the care of the person or property of such taxpayer.(3) All claims for exemption and renewal applications shall be accompanied by such documented verification of income as shall be prescribed by rule adopted by the department of revenue.(4) Any person signing a false claim with the intent to defraud or evade the payment of any tax is guilty of perjury under chapter 9A.72 RCW.(5) The tax liability of a cooperative housing association, corporation, or partnership shall be reduced by the amount of tax exemption to which a claimant residing therein is entitled and such cooperative shall reduce any amount owed by the claimant to the cooperative by such exact amount of tax exemption or, if no amount be owed, the cooperative shall make payment to the claimant of such exact amount of exemption.(6) A remainderman or other person who would have otherwise paid the tax on real property that is the subject of an exemption granted under RCW 84.36.381 for an estate for life shall reduce the amount which would have been payable by the life tenant to the remainderman or other person to the extent of the exemption. If no amount is owed or separately stated as an obligation between these persons, the remainderman or other person shall make payment to the life tenant in the exact amount of the exemption.[ 2020 c 209 § 1; 2003 c 53 § 408; 1992 c 206 § 14; 1980 c 185 § 6; 1975 1st ex.s. c 291 § 16; 1974 ex.s. c 182 § 4.]NOTES:Automatic expiration date and tax preference performance statement exemption—2020 c 209: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2020 c 209 § 4.]Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.Effective date—1992 c 206: See note following RCW 82.04.170.Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
WA Rev Code § 84.36.389 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.389 - Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty.

RCW 84.36.389 Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty.(1) The director of the department of revenue shall adopt such rules and regulations and prescribe such forms as may be necessary and appropriate for implementation and administration of this chapter subject to chapter 34.05 RCW, the administrative procedure act.(2) The department may conduct such audits of the administration of RCW 84.36.381 through 84.36.389 and the claims for exemption filed thereunder as it considers necessary. The powers of the department under chapter 84.08 RCW apply to these audits.(3) Any information or facts concerning confidential income data obtained by the assessor or the department, or their agents or employees, under subsection (2) of this section shall be used only to administer RCW 84.36.381 through 84.36.389. Notwithstanding any provision of law to the contrary, absent written consent by the person about whom the information or facts have been obtained, the confidential income data shall not be disclosed by the assessor or the assessor's agents or employees to anyone other than the department or the department's agents or employees nor by the department or the department's agents or employees to anyone other than the assessor or the assessor's agents or employees except in a judicial proceeding pertaining to the taxpayer's entitlement to the tax exemption under RCW 84.36.381 through 84.36.389. Any violation of this subsection is a misdemeanor.[ 1979 ex.s. c 214 § 4; 1974 ex.s. c 182 § 5.]NOTES:Applicability—1979 ex.s. c 214: See note following RCW 84.36.381.
WA Rev Code § 84.36.400 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.400 - Improvements to single-family dwellings.

RCW 84.36.400 Improvements to single-family dwellings.Any physical improvement to single-family dwellings upon real property, including constructing an accessory dwelling unit, whether attached to or within the single-family dwelling or as a detached unit on the same real property, shall be exempt from taxation for the three assessment years subsequent to the completion of the improvement to the extent that the improvement represents thirty percent or less of the value of the original structure. A taxpayer desiring to obtain the exemption granted by this section must file notice of his or her intention to construct the improvement prior to the improvement being made on forms prescribed by the department of revenue and furnished to the taxpayer by the county assessor: PROVIDED, That this exemption cannot be claimed more than once in a five-year period.The department of revenue shall promulgate such rules and regulations as are necessary and convenient to properly administer the provisions of this section.[ 2020 c 204 § 1; 2013 c 23 § 350; 1972 ex.s. c 125 § 3.]NOTES:Application—2020 c 204: "This act applies to taxes levied for collection in 2021 and thereafter." [ 2020 c 204 § 2.]Automatic expiration date and tax preference performance statement exemption—2020 c 204: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2020 c 204 § 3.]Report to legislature—2020 c 204: "The department of revenue must work with county assessors to review and evaluate the three year property tax exemption for home improvements to determine its effectiveness in encouraging homeowners to upgrade their residences, while avoiding the sudden and potentially large increases in assessed value and property tax which can otherwise occur. The review shall include an analysis of the types of properties and the value of exempt improvements by geographic area to develop a better demographic and geographic understanding of the home improvement property tax exemption and the locations and types of communities where the homes are located. The department of revenue must report their findings to the appropriate committees of the legislature by November 15, 2020." [ 2020 c 204 § 4.]Severability—1972 ex.s. c 125: See note following RCW 84.40.045.
WA Rev Code § 84.36.451 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.451 - Right to occupy or use certain public property, including leasehold interests.

RCW 84.36.451 Right to occupy or use certain public property, including leasehold interests.(1) The following property is exempt from taxation: Any and all rights to occupy or use any real or personal property owned in fee or held in trust by:(a) The United States, the state of Washington, or any political subdivision or municipal corporation of the state of Washington, or a federally recognized Indian tribe for property exempt under RCW 84.36.010; or(b) A public corporation, commission, or authority created under RCW 35.21.730 or 35.21.660 if the property is listed on or is within a district listed on any federal or state register of historical sites; and(c) Any leasehold interest arising from the property identified in (a) and (b) of this subsection as defined in RCW 82.29A.020.(2) The exemption under this section does not apply to:(a) Any such leasehold interests which are a part of operating properties of public utilities subject to assessment under chapter 84.12 RCW; or(b) Any such leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes.(3) The exemption under this section may not be construed to modify the provisions of RCW 84.40.230.[ 2014 c 207 § 6; 2001 c 26 § 2; 1979 ex.s. c 196 § 10; 1975-'76 2nd ex.s. c 61 § 14.]NOTES:Application—2014 c 207: See note following RCW 84.36.010.Application—2001 c 26 §§ 2 and 3: See note following RCW 84.40.410.Effective date—1979 ex.s. c 196: See note following RCW 82.04.240.Leasehold excise tax: Chapter 82.29A RCW.