reglab/statecodes huggingface dataset:
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.]
2023 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.
2023 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.]
2023 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.]
2023 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.
2023 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.]
2023 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.
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.
2023 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.]
2023 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.
2023 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.]
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.37 - Property Tax Deferral Program. › 84.37.050 - Renewals—Requirement to reside on property.

RCW 84.37.050
Renewals—Requirement to reside on property.
(1) The provisions of RCW 84.38.050(1)(b) apply to declarations to defer special assessments or property taxes, or both, for all years following the first year.
(2) The provisions of RCW 84.38.070 apply to claimants ceasing to reside permanently on the property for which the declaration to defer is made between the date of filing the declaration and December 15th of that year.
[ 2007 sp.s. c 2 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.37 - Property Tax Deferral Program. › 84.37.060 - Right to defer not reduced by contract or agreement.

RCW 84.37.060
Right to defer not reduced by contract or agreement.
A person's right to defer special assessments or property tax obligations, or both, under this chapter may not be reduced by contract or agreement.
[ 2007 sp.s. c 2 § 6.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.37 - Property Tax Deferral Program. › 84.37.070 - State lien on property.

RCW 84.37.070
State lien on property.
Whenever a person's special assessment or real property tax obligation, or both, is deferred under this chapter, the amount deferred and required to be paid pursuant to RCW 84.38.120 becomes a lien in favor of the state upon his or her property and has priority as provided in chapters 35.49, 35.50, 36.35, and 84.60 RCW. However, the interest of a mortgage or purchase contract holder who requires an accumulation of reserves out of which real estate taxes are paid has priority to said deferred lien. This lien may accumulate up to forty percent of the amount of the claimant's equity value in the property and the rate of interest must be an average of the federal short-term rate as defined in 26 U.S.C. Sec. 1274(d) plus two percentage points. The rate set for each new year is computed by taking an arithmetical average to the nearest percentage point of the federal short-term rate, compounded annually. That average must be calculated using the rates from four months: January, April, and July of the calendar year immediately preceding the new year, and October of the previous preceding year. The interest is calculated from the time it could have been paid before delinquency until such obligation is paid or the date that the obligation is charged off as finally uncollectible. In the case of a mobile home, the department of licensing must show the state's lien on the certificate of title for the mobile home. In the case of all other property, the department of revenue must file a notice of the deferral with the county recorder or auditor.
[ 2013 c 221 § 7; 2010 c 161 § 1167; 2007 sp.s. c 2 § 7.]
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.37 - Property Tax Deferral Program. › 84.37.080 - Conditions under which deferment ends.

RCW 84.37.080
Conditions under which deferment ends.
Special assessments or real property tax obligations, or both, deferred under this chapter shall become payable together with interest as provided in RCW 84.37.070:
(1) Upon the sale of property which has a deferred special assessment lien or real property tax lien, or both, upon it;
(2) Upon the death of the claimant with an outstanding deferred special assessment lien or real property tax lien, or both, except a surviving spouse or surviving domestic partner who is qualified under this chapter may elect to incur the special assessment lien or real property tax lien, or both, which shall then be payable by that spouse or that domestic partner as provided in this section;
(3) Upon the condemnation of property with a deferred special assessment lien or real property tax lien, or both, upon it by a public or private body exercising eminent domain power, except as otherwise provided in RCW 84.60.070; or
(4) At such time as the claimant ceases to reside permanently in the residence upon which the deferral has been granted.
[ 2008 c 6 § 710; 2007 sp.s. c 2 § 8.]
NOTES:
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.37 - Property Tax Deferral Program. › 84.37.090 - Applicable statutory provisions.

RCW 84.37.090
Applicable statutory provisions.
The provisions of RCW 84.38.110, 84.38.120, 84.38.140, 84.38.150, 84.38.160, 84.38.170, and 84.38.180 apply to this chapter to the extent that they do not conflict with the provisions of this chapter. For purposes of this chapter, references to "this chapter" in any of the statutes listed in this section shall be interpreted to refer to chapter 84.37 RCW unless the context clearly requires otherwise.
[ 2007 sp.s. c 2 § 9.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.37 - Property Tax Deferral Program. › 84.37.901 - Application—2007 sp.s. c 2.

RCW 84.37.901
Application—2007 sp.s. c 2.
This act applies to taxes due and payable after April 30, 2008, and thereafter.
[ 2007 sp.s. c 2 § 12.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.37 - Property Tax Deferral Program. › 84.37.903 - Effective date—2007 sp.s. c 2.

RCW 84.37.903
Effective date—2007 sp.s. c 2.
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 [November 29, 2007].
[ 2007 sp.s. c 2 § 14.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.010 - Legislative finding and purpose.

RCW 84.38.010
Legislative finding and purpose.
Savings once deemed adequate for retirement living have been rendered inadequate by increased tax rates, increased property values, and the failure of pension systems to adequately reflect such factors. It is therefore deemed necessary that the legislature, in addition to that tax exemption as provided for in RCW 84.36.381 through 84.36.389 as now or hereafter amended, allow retired persons to defer payment of special assessments on their residences, and to defer their real property tax obligations on their residences, an amount of up to eighty percent of their equity in said property. This deferral program is intended to assist retired persons in maintaining their dignity and a reasonable standard of living by residing in their own homes, providing for their own needs, and managing their own affairs without requiring assistance from public welfare programs.
[ 1975 1st ex.s. c 291 § 26.]