reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.030 - Conditions and qualifications for claiming deferral.

RCW 84.38.030
Conditions and qualifications for claiming deferral.
A claimant may defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of the claimant's equity value in the claimant's residence if the following conditions are met:
(1) The claimant must meet all requirements for an exemption for the residence under RCW 84.36.381, other than the age and income limits under RCW 84.36.381.
(2) The claimant must be sixty years of age or older on December 31st of the year in which the deferral claim is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of disability as defined in RCW 84.36.383. However, any surviving spouse, surviving domestic partner, heir, or devisee of a person who was receiving a deferral at the time of the person's death qualifies if the surviving spouse, surviving domestic partner, heir, or devisee is fifty-seven years of age or older and otherwise meets the requirements of this section.
(3) The claimant must have a combined disposable income, as defined in RCW 84.36.383, equal to or less than the income threshold.
(4) The claimant must have owned, at the time of filing, the residence on which the special assessment and/or real property taxes have been imposed. For purposes of this subsection, a residence owned by a marital community, owned by domestic partners, or owned by cotenants is deemed to be owned by each spouse, each domestic partner, or each cotenant. A claimant who has only a share ownership in cooperative housing, a life estate, a lease for life, or a revocable trust does not satisfy the ownership requirement.
(5) The claimant must have and keep in force fire and casualty insurance in sufficient amount to protect the interest of the state in the claimant's equity value. However, if the claimant fails to keep fire and casualty insurance in force to the extent of the state's interest in the claimant's equity value, the amount deferred may not exceed one hundred percent of the claimant's equity value in the land or lot only.
(6) In the case of special assessment deferral, the claimant must have opted for payment of such special assessments on the installment method if such method was available.
[ 2019 c 453 § 5. Prior: 2015 3rd sp.s. c 30 § 3; 2015 c 86 § 313; 2008 c 6 § 702; 2006 c 62 § 3; 2004 c 270 § 3; 1995 c 329 § 2; 1991 c 213 § 2; 1988 c 222 § 11; 1984 c 220 § 21; 1979 ex.s. c 214 § 6; 1975 1st ex.s. c 291 § 28.]
NOTES:
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Tax preference performance statement—Application—2015 3rd sp.s. c 30: See notes following RCW 84.36.381.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
Application—2006 c 62: See note following RCW 84.36.383.
Applicability—1991 c 213: See note following RCW 84.38.020.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.040 - Declaration to defer special assessments and/or real property taxes—Filing—Contents—Appeal.

RCW 84.38.040
Declaration to defer special assessments and/or real property taxes—Filing—Contents—Appeal.
(1) Each claimant electing to defer payment of special assessments and/or real property tax obligations 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 thirty days before the tax or assessment is due or thirty days after receiving notice under RCW 84.64.050, whichever is later; 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. The first declaration to defer filed in a county must include proof of the claimant's age acceptable to the assessor.
(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 § 51; 2013 c 23 § 353; 2001 c 185 § 10; 1994 c 301 § 34; 1984 c 220 § 22; 1979 ex.s. c 214 § 7; 1975 1st ex.s. c 291 § 29.]
NOTES:
Application—2001 c 185 §§ 1-12: See note following RCW 84.14.110.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.050 - Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment deferral amount.

RCW 84.38.050
Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment deferral amount.
(1)(a) Declarations to defer property taxes for all years following the first year may be made by filing with the county assessor no later than thirty days before the tax is due a renewal form, prescribed by the department of revenue and supplied by the county assessor, which affirms the continued eligibility of the claimant.
(b) In January of each year, the county assessor must send to each claimant who has been granted deferral of ad valorem taxes for the previous year renewal forms and notice to renew.
(2) Declarations to defer special assessments must be made by filing with the assessor no later than thirty days before the special assessment is due on a form to be prescribed by the department of revenue and supplied by the county assessor. Upon approval, the full amount of special assessments upon such claimant's residence must be deferred but not to exceed an amount equal to eighty percent of the claimant's equity value in said property.
[ 2020 c 139 § 52; 1979 ex.s. c 214 § 8; 1975 1st ex.s. c 291 § 30.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.060 - Declaration of deferral by agent, guardian, etc.

RCW 84.38.060
Declaration of deferral by agent, guardian, etc.
If the claimant is unable to make his or her own declaration of deferral, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of such claimant.
[ 2013 c 23 § 354; 1975 1st ex.s. c 291 § 31.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.070 - Ceasing to reside permanently on property subject to deferral declaration.

RCW 84.38.070
Ceasing to reside permanently on property subject to deferral declaration.
If the claimant declaring his or her intention to defer special assessments or real property tax obligations under this chapter ceases 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, the deferral otherwise allowable under this chapter is not allowed on such tax roll. However, this section does not apply where the claimant dies, leaving a spouse, domestic partner, heir, or devisee surviving, who is also eligible for deferral of special assessment and/or property taxes.
[ 2019 c 453 § 6; 2008 c 6 § 703; 1975 1st ex.s. c 291 § 32.]
NOTES:
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
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 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.080 - Right to deferral not reduced by contract or agreement.

RCW 84.38.080
Right to deferral not reduced by contract or agreement.
A person's right to defer special assessments and/or property tax obligations on his or her residence shall not be reduced by contract or agreement, from January 1, 1976 onward.
[ 2013 c 23 § 355; 1975 1st ex.s. c 291 § 33.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.090 - Procedure where residence under mortgage or purchase contract.

RCW 84.38.090
Procedure where residence under mortgage or purchase contract.
If any residence 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, said holder shall cosign the declaration of deferral either before a notary public or the county assessor or his or her deputy in the county where the real property is located.
[ 2013 c 23 § 356; 1975 1st ex.s. c 291 § 34.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.100 - Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest.

RCW 84.38.100
Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest.
Whenever a person's special assessment and/or real property tax obligation is deferred under the provisions of 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 is required to cosign a declaration of deferral under RCW 84.38.090, has priority to such deferred lien. This lien may accumulate up to eighty percent of the amount of the claimant's equity value in the property and must bear interest at the rate of five percent per year from the time it could have been paid before delinquency until said obligation is paid. However, when taxes are deferred as provided in RCW 84.64.050, the amount must bear interest at the rate of five percent per year from the date the declaration is filed until the 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 § 8; 2010 c 161 § 1168; 2006 c 275 § 1; 2000 c 103 § 26; 1988 c 222 § 12; 1984 c 220 § 23; 1981 c 322 § 1; 1975 1st ex.s. c 291 § 35.]
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.
Application—2006 c 275: "This act only applies to property tax deferrals granted under RCW 84.38.040 after June 7, 2006, for taxes levied for collection in 2007 and thereafter." [ 2006 c 275 § 2.]
Finding—DOR report to legislature—2006 c 275: "The legislature finds that the intent of the property tax deferral program is 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. The department of revenue shall review the adequacy and appropriateness of the interest rate provided in RCW 84.38.100 in relation to these objectives. The department shall report its findings to the finance committee of the house of representatives and the ways and means committee of the senate by December 1, 2012." [ 2006 c 275 § 3.]
Effective date—1984 c 220: See note following RCW 84.38.120.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.110 - Duties of county assessor.

RCW 84.38.110
Duties of county assessor.
The county assessor must:
(1) Immediately transmit a copy of each declaration to defer to the department of revenue. The department may audit any declaration and must notify the assessor as soon as possible of any claim where any factor appears to disqualify the claimant for the deferral sought.
(2) Transmit a copy of each declaration to defer a special assessment to the local improvement district which imposed such assessment.
(3) Compute the dollar tax rate for the county as if any deferrals provided by this chapter did not exist.
(4) As soon as possible notify the department of revenue and the county treasurer of the amount of real property taxes deferred for that year and notify the department of revenue and the respective treasurers of municipal corporations of the amount of special assessments deferred for each local improvement district within such unit.
[ 2020 c 139 § 53; 1984 c 220 § 24; 1975 1st ex.s. c 291 § 36.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.120 - Payments to local improvement or taxing districts.

RCW 84.38.120
Payments to local improvement or taxing districts.
After receipt of the notification from the county assessor of the amount of deferred special assessments and/or real property taxes the department shall pay, from amounts appropriated for that purpose, to the treasurers of such municipal corporations said amounts, equivalent to the amount of special assessments and/or real property taxes deferred, to be distributed to the local improvement or taxing districts which levied the taxes so deferred: PROVIDED, That when taxes are deferred as provided in RCW 84.64.050, the department shall pay to the treasurer of the county the amount equivalent to all taxes, foreclosure costs, interest, and penalties accrued to the date the declaration to defer is filed.
[ 2000 c 103 § 27; 1988 c 222 § 13; 1984 c 220 § 25; 1975 1st ex.s. c 291 § 37.]
NOTES:
Effective date—1984 c 220 § 23: *"Section 23 of this act shall take effect July 1, 1985." [ 1984 c 220 § 29.]
*Reviser's note: Due to a Senate amendment to House Bill No. 1201 (1984 c 220), "section 23" became "section 25." During enrolling, "section 23" was renumbered as "section 25" under the mandate in the amendment to "renumber the sections consecutively and correct any internal references accordingly," but the internal reference to "section 23" was not changed. "Section 23 of this act" consists of the 1984 c 220 amendment to RCW 84.38.100. "Section 25 of this act" consists of the 1984 c 220 amendment to RCW 84.38.120.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.130 - When deferred assessments or taxes become payable.

RCW 84.38.130
When deferred assessments or taxes become payable.
Special assessments and/or real property tax obligations deferred under this chapter become payable together with interest as provided in RCW 84.38.100:
(1) Upon the sale of property which has a deferred special assessment and/or real property tax lien upon it.
(2) Upon the death of the claimant with an outstanding deferred special assessment and/or real property tax lien except a surviving spouse, surviving domestic partner, heir, or devisee who is qualified under this chapter may elect to incur the special assessment and/or real property tax lien, which is then payable by that spouse, domestic partner, heir, or devisee as provided in this section.
(3) Upon the condemnation of property with a deferred special assessment and/or real property tax lien upon it by a public or private body exercising eminent domain power, except as otherwise provided in RCW 84.60.070.
(4) At such time as the claimant ceases to reside permanently in the residence upon which the deferral has been granted.
(5) Upon the failure of any condition set forth in RCW 84.38.030.
[ 2019 c 453 § 7; 2008 c 6 § 704; 1984 c 220 § 26; 1975 1st ex.s. c 291 § 38.]
NOTES:
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
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 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.140 - Collection of deferred assessments or taxes.

RCW 84.38.140
Collection of deferred assessments or taxes.
(1) The department must collect all the amounts deferred together with interest under this chapter. However, in the event that the department is unable to collect an amount deferred together with interest, that amount deferred together with interest must be collected by the county treasurer in the manner provided for in chapter 84.56 RCW. For purposes of collection of deferred taxes, the provisions of chapters 84.56, 84.60, and 84.64 RCW are applicable.
(2) When any deferred special assessment and/or real property taxes together with interest are collected the moneys must be deposited in the state general fund.
(3) The department may charge off as finally uncollectible any amount deferred under this chapter or chapter 84.37 RCW, including accrued interest, if the department is satisfied that there are no cost-effective means of collecting the amount due.
[ 2013 c 221 § 9; 2001 c 299 § 18; 1984 c 220 § 27; 1975 1st ex.s. c 291 § 39.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.150 - Election to continue deferral by surviving spouse or surviving domestic partner.

RCW 84.38.150
Election to continue deferral by surviving spouse or surviving domestic partner.
(1) A surviving spouse, surviving domestic partner, heir, or devisee of the claimant may elect to continue the property in its deferred tax status if the property is the residence of the spouse, domestic partner, heir, or devisee of the claimant and the spouse, domestic partner, heir, or devisee meets the requirements of this chapter.
(2) The election under this section to continue the property in its deferred status by the spouse, the domestic partner, heir, or devisee of the claimant must be filed in the same manner as an original claim for deferral is filed under this chapter. Thereupon, the property with respect to which the deferral of special assessments and/or real property taxes is claimed must continue to be treated as deferred property. When the property has been continued in its deferred status by the filing of the spouse, the domestic partner, heir, or devisee of the claimant of an election under this section, the spouse, the domestic partner, heir, or devisee of the claimant may continue the property in its deferred status in subsequent years by filing a claim under this chapter so long as the spouse, domestic partner, heir, or devisee meets the qualifications set out in this section.
[ 2019 c 453 § 8; 2008 c 6 § 705; 1975 1st ex.s. c 291 § 40.]
NOTES:
Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
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 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.160 - Payment of part or all of deferred taxes authorized.

RCW 84.38.160
Payment of part or all of deferred taxes authorized.
Any person may at any time pay a part or all of the deferred taxes but such payment shall not affect the deferred tax status of the property.
[ 1975 1st ex.s. c 291 § 41.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.170 - Collection of personal property taxes not affected.

RCW 84.38.170
Collection of personal property taxes not affected.
Nothing in this chapter is intended to or shall be construed to prevent the collection, by foreclosure, of personal property taxes which become a lien against tax-deferred property.
[ 1975 1st ex.s. c 291 § 42.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.180 - Forms—Rules and regulations.

RCW 84.38.180
Forms—Rules and regulations.
The department of revenue of the state of Washington shall devise the forms and make 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 § 43.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.900 - Severability—1975 1st ex.s. c 291.

RCW 84.38.900
Severability—1975 1st ex.s. c 291.
See note following RCW 82.04.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes. › 84.38.910 - Effective dates—1975 1st ex.s. c 291.

RCW 84.38.910
Effective dates—1975 1st ex.s. c 291.
See note following RCW 82.04.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans. › 84.39.020 - Filing claim for exemption—Requirements.

RCW 84.39.020
Filing claim for exemption—Requirements.
(1) Each claimant applying for assistance under RCW 84.39.010 must file a claim with the department, on forms prescribed by the department, no later than thirty days before the tax is due. The department may waive this requirement for good cause shown. The department must supply forms to the county assessor to allow persons to apply for the program at the county assessor's office.
(2) The claim must designate the property to which the assistance applies and must include a statement setting forth (a) a list of all members of the claimant's household, (b) facts establishing the eligibility under this section, and (c) any other relevant information required by the rules of the department. The claim must be signed by the claimant subject to the penalties as provided in chapter 9A.72 RCW for false swearing. The first claim must include proof of the claimant's age acceptable to the department.
(3) The following documentation must be filed with a claim along with any other documentation required by the department:
(a) The deceased veteran's DD 214 report of separation, or its equivalent, that must be under honorable conditions;
(b) A copy of the applicant's certificate of marriage to the deceased;
(c) A copy of the deceased veteran's death certificate; and
(d) A letter from the United States veterans' administration certifying that the death of the veteran meets the requirements of RCW 84.39.010(2).
(4) The department of veterans affairs must assist an eligible widow or widower in the preparation and submission of an application and the procurement of necessary substantiating documentation.
(5) The department must determine if each claimant is eligible each year. Any applicant aggrieved by the department's denial of assistance may petition the state board of tax appeals to review the denial and the board must consider any appeals to determine (a) if the claimant is entitled to assistance and (b) the amount or portion thereof.
[ 2020 c 139 § 54; 2005 c 253 § 2.]
NOTES:
Application—2005 c 253: See note following RCW 84.39.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans. › 84.39.030 - Continued eligibility—Renewal forms.

RCW 84.39.030
Continued eligibility—Renewal forms.
(1) Claims for assistance for all years following the first year may be made by filing with the department no later than thirty days before the tax is due a renewal form, prescribed by the department, that affirms the continued eligibility of the claimant.
(2) In January of each year, the department must send to each claimant who has been granted assistance for the previous year a renewal form and notice to renew.
[ 2020 c 139 § 55; 2005 c 253 § 3.]
NOTES:
Application—2005 c 253: See note following RCW 84.39.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans. › 84.39.040 - Agent or guardian filing claim on behalf of claimant.

RCW 84.39.040
Agent or guardian filing claim on behalf of claimant.
If the claimant is unable to make his or her own claim, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of the claimant.
[ 2005 c 253 § 4.]
NOTES:
Application—2005 c 253: See note following RCW 84.39.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans. › 84.39.050 - Failure to reside on property—Repayment.

RCW 84.39.050
Failure to reside on property—Repayment.
If the claimant receiving assistance under RCW 84.39.010 ceases to reside permanently on the property for which the claim is made between the date of filing the declaration and December 15th of that year, the amount of assistance otherwise allowable under RCW 84.39.010 shall not be allowed for that portion of the year in which the claimant was not qualified, and that amount shall constitute a lien on the property in favor of the state and shall have priority as provided in chapter 84.60 RCW until repaid to the department.
[ 2005 c 253 § 5.]
NOTES:
Application—2005 c 253: See note following RCW 84.39.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.39 - Property Tax Exemption—Widows or Widowers of Veterans. › 84.39.060 - Determination of assistance—Biennial budget request.

RCW 84.39.060
Determination of assistance—Biennial budget request.
(1) The department shall consult with the appropriate county assessors and county treasurers to determine the amount of assistance to which each claimant is eligible and the appropriate method of providing the assistance. The department shall pay, from amounts appropriated for this purpose, to the claimant, the claimant's mortgage company, or the county treasurer, as appropriate for each claimant, the amount of assistance to which the claimant is entitled under RCW 84.39.010.
(2) The department shall request in its biennial budget request an appropriation to satisfy its obligations under this section.
[ 2005 c 253 § 6.]
NOTES:
Application—2005 c 253: See note following RCW 84.39.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.020 - Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.

RCW 84.40.020
Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.
All real property in this state subject to taxation shall be listed and assessed every year, with reference to its value on the first day of January of the year in which it is assessed. Such listing and all supporting documents and records shall be open to public inspection during the regular office hours of the assessor's office: PROVIDED, That confidential income data is hereby exempted from public inspection as noted in RCW 42.56.070 and 42.56.210. All personal property in this state subject to taxation shall be listed and assessed every year, with reference to its value and ownership on the first day of January of the year in which it is assessed: PROVIDED, That if the stock of goods, wares, merchandise or material, whether in a raw or finished state or in process of manufacture, owned or held by any taxpayer on January 1 of any year does not fairly represent the average stock carried by such taxpayer, such stock shall be listed and assessed upon the basis of the monthly average of stock owned or held by such taxpayer during the preceding calendar year or during such portion thereof as the taxpayer was engaged in business.
[ 2005 c 274 § 364; 2001 c 187 § 16. Prior: 1997 c 239 § 2; 1997 c 3 § 103 (Referendum Bill No. 47, approved November 4, 1997); 1973 c 69 § 1; 1967 ex.s. c 149 § 35; 1961 c 15 § 84.40.020; prior: (i) 1939 c 137 § 1; 1925 ex.s. c 130 § 8; 1897 c 71 § 6; 1895 c 176 § 3; 1893 c 124 § 6; 1891 c 140 §§ 1, 6; 1890 p 532 § 6; Code 1881 § 2832; 1871 p 40 § 15; 1869 p 180 § 15; 1867 p 62 § 6; 1854 p 332 § 4; RRS § 11112. (ii) 1937 c 122 § 1; 1890 p 532 § 6; RRS § 11112-1.]
NOTES:
Application—2001 c 187: "This act applies for [to] taxes levied in 2001 for collection in 2002 and thereafter." [ 2001 c 187 § 33.]
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.
Savings—1967 ex.s. c 149: See RCW 82.98.035.
Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.025 - Access to property required.

RCW 84.40.025
Access to property required.
For the purpose of assessment and valuation of all taxable property in each county, any real or personal property in each county shall be subject to visitation, investigation, examination, discovery, and listing at any reasonable time by the county assessor of the county or by any employee thereof designated for this purpose by the assessor.
In any case of refusal to such access, the assessor shall request assistance from the department of revenue which may invoke the power granted by chapter 84.08 RCW.
[ 1982 1st ex.s. c 46 § 10.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.0301 - Determination of value by public official—Review—Revaluation—Presumptions.

RCW 84.40.0301
Determination of value by public official—Review—Revaluation—Presumptions.
Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it shall be presumed that the determination of the public official charged with the duty of establishing such value is correct but this presumption shall not be a defense against any correction indicated by clear, cogent and convincing evidence.
[ 1994 c 301 § 35; 1971 ex.s. c 288 § 2.]
NOTES:
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.031 - Valuation of timber and timberlands—Criteria established.

RCW 84.40.031
Valuation of timber and timberlands—Criteria established.
Based upon the study as directed by house concurrent resolution No. 10 of the thirty-seventh session of the legislature relating to the taxation of timber and timberlands, the legislature hereby establishes the criteria set forth in RCW 84.40.031 through 84.40.033 as standards for the valuation of timber and timberlands for tax purposes.
[ 1983 c 3 § 228; 1963 c 249 § 1.]
NOTES:
Severability—1963 c 249: "If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of this act, or the application of the provisions to other persons or circumstances is not affected." [ 1963 c 249 § 6.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.032 - Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation.

RCW 84.40.032
Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation.
As used in RCW 84.40.031 through 84.40.033 "timberlands" means land primarily suitable and used for growing a continuous supply of forest products, whether such lands be cutover, selectively harvested, or contain merchantable or immature timber, and includes the timber thereon. Timberlands are lands devoted to reforestation within the meaning of Article VII, section 1 of the state Constitution as amended.
[ 1983 c 3 § 229; 1963 c 249 § 2.]
NOTES:
Severability—1963 c 249: See note following RCW 84.40.031.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.036 - Valuation of vessels—Apportionment.

RCW 84.40.036
Valuation of vessels—Apportionment.
(1) As used in this section, "apportionable vessel" means a ship or vessel which is:
(a) Engaged in interstate commerce;
(b) Engaged in foreign commerce; and/or
(c) Engaged exclusively in fishing, tendering, harvesting, and/or processing seafood products on the high seas or waters under the jurisdiction of other states.
(2) The value of each apportionable vessel shall be apportioned to this state based on the number of days or fractions of days that the vessel is within this state during the preceding calendar year: PROVIDED, That if the total number of days the vessel is within the limits of the state does not exceed one hundred twenty for the preceding calendar year, no value shall be apportioned to this state. For the purposes of this subsection (2), a fraction of a day means more than sixteen hours in a calendar day.
(3) Time during which an apportionable vessel is in the state for one or more of the following purposes shall not be considered as time within this state, if the length of time is reasonable for the purpose:
(a) Undergoing repair or alteration;
(b) Taking on or discharging cargo, passengers, or supplies; and
(c) Serving as a tug for a vessel under (a) or (b) of this subsection.
(4) Days during which an apportionable vessel leaves this state only while navigating the high seas in order to travel between points in this state shall be considered as days within this state.
[ 1998 c 335 § 6; 1986 c 229 § 2.]
NOTES:
Effective date—1998 c 335: See note following RCW 84.12.200.
Application—1986 c 229: See note following RCW 84.36.080.
Listing of taxable ships and vessels with department: RCW 84.40.065.
Partial exemption for ships and vessels: RCW 84.36.080.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.037 - Valuation of computer software—Embedded software.

RCW 84.40.037
Valuation of computer software—Embedded software.
(1) Computer software, except embedded software, shall be valued in the first year of taxation at one hundred percent of the acquisition cost of the software and in the second year at fifty percent of the acquisition cost. Computer software, other than embedded software, shall have no value for purposes of property taxation after the second year.
(2) Embedded software is a part of the computer system or other machinery or equipment in which it is housed and shall be valued in the same manner as the machinery or equipment.
[ 1991 sp.s. c 29 § 4.]
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 84.40 - Listing of Property. › 84.40.039 - Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund.

RCW 84.40.039
Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund.
(1) The owner or person responsible for payment of taxes on any real property may petition the assessor for a reduction in the assessed value of the real property at any time within three years of adoption of a restriction by a government entity.
(2) Notwithstanding the revaluation cycle for the county, the assessor shall reconsider the valuation of the real property within one hundred twenty days of the filing of a petition under subsection (1) of this section. If the new valuation is established for the real property after this review, the assessor shall notify the property owner in the manner provided in RCW 84.40.045. Unless the real property would otherwise be revalued that year as a result of the revaluation cycle or new construction, the valuation of the real property shall not be increased as a result of this revaluation. If the new valuation is established after June 1st in any year, the new valuation shall be used for purposes of imposing property taxes in the following year, but the property owner shall be eligible for a refund under RCW 84.69.020.
(3) A new valuation established under this section may be appealed under RCW 84.40.038.
(4) If the assessor reduces the valuation of real property using the process under this section, the property owner shall be entitled to a refund on property taxes paid on this property calculated as follows:
(a) A property owner is entitled to receive a refund for each year after the restriction was adopted, but not to exceed three years, that the taxpayer paid property taxes on the real property based upon the prior higher valuation; and
(b) The amount of the refund in each year shall be the amount of reduced valuation on the real property for that year, multiplied by the rate of property taxes imposed on the property in that year.
(5) As used in this section, "restriction" means a limitation, requirement, regulation, or restriction that limits the use of the property, including those imposed by the application of ordinances, resolutions, rules, regulations, policies, statutes, and conditions of land use approval.
[ 1998 c 306 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.042 - Valuation and assessment of divided or combined property.

RCW 84.40.042
Valuation and assessment of divided or combined property.
(1) When real property is divided in accordance with chapter 58.17 RCW, the assessor shall carefully investigate and ascertain the true and fair value of each lot and assess each lot on that same basis, unless specifically provided otherwise by law. For purposes of this section, "lot" has the same definition as in RCW 58.17.020.
(a) The assessor must establish the true and fair value by October 30th of the year following the recording of the plat, replat, or altered plat. The value established must be the value of the lot as of January 1st of the year the original parcel of real property was last revalued.
(b) For purposes of this section, "subdivision" means a division of land into two or more lots.
(c) For each subdivision, all current year and delinquent taxes and assessments on the entire tract must be paid in full in accordance with RCW 58.17.160 and 58.08.030 except when property is being acquired by a government for public use. For purposes of this section, "current year taxes" means taxes that are collectible under RCW 84.56.010 subsequent to completing the tax roll for current year collection.
(2) When the assessor is required by law to segregate any part or parts of real property, assessed before or after July 27, 1997, as one parcel or when the assessor is required by law to combine parcels of real property assessed before or after July 27, 1997, as two or more parcels, the assessor must carefully investigate and ascertain the true and fair value of each part or parts of the real property and each combined parcel and assess each part or parts or each combined parcel on that same basis.
[ 2017 c 109 § 3; 2009 c 350 § 1; 2008 c 17 § 1; 2002 c 168 § 8; 1997 c 393 § 17.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.045 - Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty.

RCW 84.40.045
Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty.
(1) The assessor must give notice of any change in the true and fair value of real property for the tract or lot of land and any improvements thereon no later than thirty days after appraisal. However, no such notice may be mailed during the period from January 15th to February 15th of each year. Furthermore, no notice need be sent with respect to changes in valuation of publicly owned property exempt from taxation under provisions of RCW 84.36.010 or of forestland made pursuant to chapter 84.33 RCW.
(2) The notice must contain a statement of both the prior and the new true and fair value, stating separately land and improvement values, and a brief statement of the procedure for appeal to the board of equalization and the time, date, and place of the meetings of the board.
(3) The notice must be mailed by the assessor to the taxpayer.
(4) If any taxpayer, as shown by the tax rolls, holds solely a security interest in the real property which is the subject of the notice, pursuant to a mortgage, contract of sale, or deed of trust, such taxpayer must, upon written request of the assessor, supply, within thirty days of receipt of such request, to the assessor the name and address of the person making payments pursuant to the mortgage, contract of sale, or deed of trust, and thereafter such person must also receive a copy of the notice provided for in this section. Willful failure to comply with such request within the time limitation provided for in this section makes such taxpayer subject to a maximum civil penalty of five thousand dollars. The penalties provided for in this section are recoverable in an action by the county prosecutor, and when recovered must be deposited in the county current expense fund. The assessor must make the request provided for by this section during the month of January.
[ 2013 c 235 § 1; 2001 c 187 § 19; 1997 c 3 § 107 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 36; 1977 ex.s. c 181 § 1; 1974 ex.s. c 187 § 8; 1972 ex.s. c 125 § 1; 1971 ex.s. c 288 § 16; 1967 ex.s. c 146 § 10.]
NOTES:
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Severability—1974 ex.s. c 187: See note following RCW 84.33.130.
Severability—1972 ex.s. c 125: "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." [ 1972 ex.s. c 125 § 4.]
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.060 - Personal property assessment.

RCW 84.40.060
Personal property assessment.
Upon receipt of the statement of personal property, the assessor shall assess the value of such property. If any property is listed or assessed on or after the 31st day of May, the same shall be legal and binding as if listed and assessed before that time.
[ 2003 c 302 § 2; 1988 c 222 § 16; 1967 ex.s. c 149 § 37; 1961 c 15 § 84.40.060. Prior: 1939 c 206 § 17; 1925 ex.s. c 130 § 58; 1897 c 71 § 47; 1893 c 124 § 49; 1891 c 140 § 49; 1890 p 548 § 49; RRS § 11141.]
NOTES:
Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.
Savings—1967 ex.s. c 149: See RCW 82.98.035.
Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.065 - Listing of taxable ships and vessels with department—Assessment—Rights of review.

RCW 84.40.065
Listing of taxable ships and vessels with department—Assessment—Rights of review.
(1) Every individual, corporation, association, partnership, trust, and estate shall list with the department of revenue all ships and vessels which are subject to their ownership, possession, or control and which are not entirely exempt from property taxation, and such listing shall be subject to the same requirements and penalties provided in this chapter for all other personal property in the same manner as provided in this chapter, except as may be specifically provided otherwise with respect to ships and vessels.
(2) The listing of ships and vessels shall be accomplished in the manner and upon forms prescribed by the department. Upon listing, the department shall assign a tax identification number for each vessel listed.
(3) The department shall assess all ships and vessels and shall, on or before January 31st of each year, mail to the owner of a ship or vessel, or to the person listing the ship or vessel if different from the owner, a notice showing the valuation of the ship or vessel assessed. Taxes due the following year shall be based upon the valuation. On or after February 15, but no later than thirty days before April 30, the department shall mail to the owner of a ship or vessel, or to the person listing the ship or vessel if different from the owner, a tax statement showing the valuation for the previous year of the ship or vessel assessed and the amount of tax owed for the current year.
(4) Any ship or vessel owner, or person listing the ship or vessel if different from the owner, disputing the assessment or disputing whether the ship or vessel is subject to taxation under this section shall have the same rights of review as any other ship or vessel owner subject to the excise tax contained in chapter 82.49 RCW in accordance with RCW 82.49.060.
[ 1993 c 33 § 2; 1986 c 229 § 3; 1984 c 250 § 5. Formerly RCW 84.08.200.]
NOTES:
Effective date—1993 c 33: See note following RCW 82.49.060.
Application—1986 c 229: See note following RCW 84.36.080.
Collection of ad valorem taxes: RCW 84.56.440.
Partial exemption for ships and vessels: RCW 84.36.080.
Valuation of vessels—Apportionment: RCW 84.40.036.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.40 - Listing of Property. › 84.40.070 - Companies, associations—Listing.

RCW 84.40.070
Companies, associations—Listing.
The president, secretary, or principal accounting officer or agent of any company or association, whether incorporated or unincorporated, except as otherwise provided for in this title, shall make out and deliver to the assessor a statement of its property, setting forth particularly (1) the name and location of the company or association; (2) the real property of the company or association, and where situated; and (3) the nature and value of its personal property. The real and personal property of such company or association shall be assessed the same as other real and personal property. In all cases of failure or refusal of any person, officer, company, or association to make such return or statement, it shall be the duty of the assessor to make such return or statement from the best information he or she can obtain.
[ 2013 c 23 § 357; 2003 c 302 § 3; 1961 c 15 § 84.40.070. Prior: 1925 ex.s. c 130 § 27; 1897 c 71 § 20; 1893 c 124 § 20; 1891 c 140 § 20; 1890 p 538 § 21; Code 1881 § 2839; RRS § 11131.]