reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.037 - Nonprofit organization property connected with operation of public assembly hall or meeting place.

RCW 84.36.037
Nonprofit organization property connected with operation of public assembly hall or meeting place.
(1) Real or personal property owned by a nonprofit organization, association, or corporation in connection with the operation of a public assembly hall or meeting place is exempt from taxation. The area exempt under this section includes the building or buildings, the land under the buildings, and an additional area necessary for parking, not exceeding a total of one acre. When property for which exemption is sought is essentially unimproved except for restroom facilities and structures and this property has been used primarily for annual community celebration events for at least ten years, the exempt property shall not exceed twenty-nine acres.
(2) To qualify for this exemption the property must be used exclusively for public gatherings and be available to all organizations or persons desiring to use the property, but the owner may impose conditions and restrictions which are necessary for the safekeeping of the property and promote the purposes of this exemption. Membership shall not be a prerequisite for the use of the property.
(3) The use of the property for pecuniary gain or for business activities, except as provided in this section and RCW 84.36.805, nullifies the exemption otherwise available for the property for the assessment year. If all income received from rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt property, or exempt purposes, the exemption is not nullified as provided by RCW 84.36.805 or by the use of the property, in a county with a population of less than twenty thousand, to promote the following business activities, if the rental income or donations, if any, are reasonable and do not exceed the maintenance and operation expenses attributable to the portion of the property loaned or rented: Dance lessons, art classes, or music lessons.
(4) The department of revenue must narrowly construe this exemption.
[ 2014 c 99 § 8; (2014 c 99 § 7 expired December 31, 2020); (2010 c 186 § 1 expired December 31, 2020); 2006 c 305 § 3. Prior: 1998 c 311 § 19; 1998 c 189 § 1; 1997 c 298 § 1; 1993 c 327 § 1; 1987 c 505 § 80; 1981 c 141 § 2.]
NOTES:
Effective date—2014 c 99 §§ 3 and 8: See note following RCW 84.36.020.
Expiration date—2014 c 99 §§ 2 and 7: See note following RCW 84.36.020.
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
Application—2010 c 186: "This act applies to taxes levied for collection in 2011 through 2020." [ 2010 c 186 § 3.]
Expiration date—2010 c 186: "This act expires December 31, 2020." [ 2010 c 186 § 4.]
Applicability, construction—1981 c 141: See note following RCW 84.36.060.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.040 - Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.

RCW 84.36.040
Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.
(1) The real and personal property used by, and for the purposes of, the following nonprofit organizations is exempt from property taxation:
(a) Child day care centers as defined in subsection (4) of this section;
(b) Free public libraries;
(c) Orphanages and orphan asylums;
(d) Homes for the sick or infirm;
(e) Hospitals for the sick; and
(f) Outpatient dialysis facilities.
(2) The real and personal property leased to and used by a hospital for hospital purposes is exempt from property taxation if the hospital is established under chapter 36.62 RCW or is owned and operated by a public hospital district established under chapter 70.44 RCW.
(3) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805, and the benefit of the exemption must inure to the user.
(4) For purposes of subsection (1) of this section, "child day care center" means a nonprofit organization that regularly provides child day care and early learning services for a group of children for periods of less than twenty-four hours.
[ 2010 c 106 § 305; 2001 c 126 § 1; 1989 c 379 § 1; 1987 c 31 § 1; 1984 c 220 § 2; 1973 2nd ex.s. c 40 § 3; 1973 1st ex.s. c 154 § 119; 1969 ex.s. c 245 § 1; 1961 c 15 § 84.36.040. Prior: 1955 c 196 § 6; prior: 1939 c 206 § 8, part; 1933 ex.s. c 19 § 1, part; 1933 c 115 § 1, part; 1929 c 126 § 1, part; 1925 ex.s. c 130 § 7, part; 1915 c 131 § 1, part; 1903 c 178 § 1, part; 1901 c 176 § 1, part; 1899 c 141 § 2, part; 1897 c 71 §§ 1, 5, part; 1895 c 176 § 2, part; 1893 c 124 §§ 1, 5, part; 1891 c 140 §§ 1, 5, part; 1890 p 532 §§ 1, 5, part; 1886 p 47 § 1, part; Code 1881 § 2829, part; 1871 p 37 § 4, part; 1869 p 176 § 4, part; 1867 p 61 § 2, part; 1854 p 331 § 2, part; RRS § 11111, part.]
NOTES:
Retroactive application—2010 c 106 § 305: "Section 305(2) of this act applies both prospectively and retroactively beginning with taxes levied for collection in 2002 and thereafter." [ 2010 c 106 § 405.]
Effective date—2010 c 106: See note following RCW 35.102.145.
Application—2001 c 126: "This act applies to taxes levied for collection in 2002 and thereafter." [ 2001 c 126 § 5.]
Severability—1989 c 379: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1989 c 379 § 7.]
Effective date—1989 c 379: "This act shall take effect April 1, 1990, and shall be effective for taxes levied for collection in 1991 and thereafter." [ 1989 c 379 § 8.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.042 - Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.

RCW 84.36.042
Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.
(1) All real and personal property owned or leased by a nonprofit organization, corporation, or association to provide housing for eligible persons with developmental disabilities is exempt from property taxation, whether such housing is provided directly by the nonprofit organization, corporation, or association, or indirectly as allowed under (c) of this subsection.
(a) To qualify for this exemption, the nonprofit organization, corporation, or association must be qualified for exemption under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)). It must also have been organized for charitable purposes to create and preserve long-term affordable housing for low-income persons with developmental disabilities.
(b) The housing must be occupied by eligible persons who have a low income.
(c) Property that is owned or leased by a nonprofit organization, corporation, or association may be leased, sublet, or subject to a service agreement with a provider operating an adult family home under chapter 70.128 RCW that specifically provides services for persons with developmental disabilities, without regard to the nonprofit status of the operator of the adult family home.
(2) As used in this section:
(a) "Developmental disability" means the same as defined in RCW 71A.10.020;
(b) "Eligible person" means the same as defined in RCW 71A.10.020; and
(c) "Low income" means the adjusted gross income of the resident is at eighty percent or less of the median income adjusted for family size, as most recently determined by the federal department of housing and urban development for the county in which the housing is located and in effect as of January 1st of the assessment year for which the exemption is sought. "Adjusted gross income" is as defined in the federal internal revenue code of 1986, as it exists on June 11, 1998, or such subsequent date as the director may provide by rule consistent with the purpose of this section.
(3) To be exempt under this section, the property must be used exclusively for the purposes for which the exemption is granted, except as provided in RCW 84.36.805.
(4) If the real or personal property for which exemption is sought is leased, the benefit of the exemption must inure to the nonprofit organization, corporation, or association leasing the property to provide the housing for persons with developmental disabilities.
[ 2023 c 69 § 1; 1998 c 202 § 1.]
NOTES:
Application—2023 c 69: "This act applies to taxes levied for collection beginning January 1, 2024." [ 2023 c 69 § 4.]
Tax preference performance statement exemption—Automatic expiration date exemption—2023 c 69: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2023 c 69 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.045 - Nonprofit organization property available without charge for medical research or training of medical personnel.

RCW 84.36.045
Nonprofit organization property available without charge for medical research or training of medical personnel.
All real and personal property owned or used by any nonprofit corporation or association which is available without charge for research by, or for the training of, doctors, nurses, laboratory technicians, hospital administrators and staff or other hospital personnel, and which otherwise is used for medical research, the results of which will be available without cost to the public, shall be exempt from ad valorem taxation. If the real or personal property is leased, the benefit of the exemption shall inure to the nonprofit corporation or association.
To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805.
[ 1998 c 184 § 1; 1984 c 220 § 3; 1975 1st ex.s. c 291 § 23.]
NOTES:
Application—1998 c 184: "This act applies to taxes levied for collection in 1999 and thereafter." [ 1998 c 184 § 3.]
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.046 - Nonprofit cancer clinic or center.

RCW 84.36.046
Nonprofit cancer clinic or center.
(1) All real or personal property owned or used by a nonprofit organization, corporation, or association in connection with a nonprofit cancer clinic or center shall be exempt from taxation if all of the following conditions are met:
(a) The nonprofit cancer clinic or center must be comprised of or have been formed by an organization, corporation, or association qualified for exemption under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)), by a municipal hospital corporation, or by both;
(b) The nonprofit organization, corporation, or association operating the nonprofit clinic or center and applying for the exemption must be qualified for exemption under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)); and
(c) The property must be used primarily in connection with the prevention, detection, and treatment of cancer, except as provided in RCW 84.36.805.
(2)(a) As used in this section, "nonprofit cancer clinic or center" means a medical facility operated:
(i) By a nonprofit organization, corporation, or association associated with a nonprofit hospital or group of nonprofit hospitals, by a municipal hospital corporation, or by both; and
(ii) For the primary purpose of preventing and detecting cancer and treating cancer patients.
(b) For the purposes of this subsection, "primary purpose" means that at least fifty-one percent of the patients who receive treatment at the clinic or center do so because they have been diagnosed as having cancer. In carrying out its primary purpose, the nonprofit cancer clinic or center provides any combination of radiation therapy, chemotherapy, and ancillary services, directly related to the prevention, detection, and treatment of cancer. These ancillary services include, but are not limited to, patient screening, case management, counseling, and access to a tumor registry.
(3) The exemption also applies to administrative offices located within the nonprofit cancer clinic or center that are used exclusively in conjunction with the cancer treatment services provided by the nonprofit cancer clinic or center.
(4) If the real or personal property for which exemption is sought is leased, the benefit of the exemption must inure to the nonprofit cancer clinic or center.
[ 1997 c 143 § 1.]
NOTES:
Applicability—1997 c 143: "This act is effective for taxes levied for collection in 1998 and thereafter." [ 1997 c 143 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.047 - Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.

RCW 84.36.047
Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.
The following property shall be exempt from taxation:
Real and personal property owned by or leased to any nonprofit corporation or association and, except as provided in RCW 84.36.805, used exclusively to rebroadcast, amplify, or otherwise facilitate the transmission and/or reception of radio and/or television signals originally broadcast by foreign or domestic governmental agencies for reception by the general public: PROVIDED, That in the event such property is leased, the benefit of the exemption shall inure to the user.
[ 1984 c 220 § 4; 1977 ex.s. c 348 § 1.]
NOTES:
Effective date—Construction—1977 ex.s. c 348: "This act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, shall take effect immediately and shall be effective for assessment in 1977 for taxes due and payable in 1978." [ 1977 ex.s. c 348 § 3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.079 - Rights, title, interest, and materials of certain vessels under construction.

RCW 84.36.079
Rights, title, interest, and materials of certain vessels under construction.
All rights, title or interest in or to any vessel of more than one thousand ton burden, and the materials and parts held by the builder of the vessel at the site of construction for the specific purpose of incorporation therein, shall be exempt from taxation while the vessel is under construction within this state.
[ 1961 c 15 § 84.36.079. Prior: 1959 c 295 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.080 - Certain ships and vessels.

RCW 84.36.080
Certain ships and vessels.
(1) All ships and vessels which are exempt from excise tax under RCW 82.49.020(2) and excepted from the registration requirements of RCW 88.02.570(10) shall be and are hereby made exempt from all ad valorem taxes, except taxes levied for any state purpose.
(2) All ships and vessels listed in the state or federal register of historical places are exempt from all ad valorem taxes.
[ 2011 c 171 § 126; 2000 c 103 § 24; 1998 c 335 § 5; 1986 c 229 § 1; 1983 2nd ex.s. c 3 § 51; 1983 c 7 § 23; 1961 c 15 § 84.36.080. Prior: 1945 c 82 § 1; 1931 c 81 § 1; Rem. Supp. 1945 § 11111-2.]
NOTES:
Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
Effective date—1998 c 335: See note following RCW 84.12.200.
Application—1986 c 229: "This act shall be effective for taxes levied for collection in 1987, and thereafter." [ 1986 c 229 § 4.]
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.
Listing of taxable ships and vessels with department of revenue: RCW 84.40.065.
Valuation of vessels—Apportionment: RCW 84.40.036.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.090 - Exemption for other ships and vessels.

RCW 84.36.090
Exemption for other ships and vessels.
All ships and vessels, other than those partially exempt under RCW 84.36.080 and those described in RCW 84.36.079, are exempt from all ad valorem taxes.
[ 1983 c 7 § 24; 1961 c 15 § 84.36.090. Prior: 1959 c 295 § 2; 1945 c 82 § 2; 1931 c 81 § 2; Rem. Supp. 1945 § 11111-3.]
NOTES:
Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.100 - Size of vessel immaterial.

RCW 84.36.100
Size of vessel immaterial.
RCW 84.36.080 and 84.36.090 shall apply to all ships, vessels and boats, irrespective of size, and to the taxes thereon becoming due and payable.
[ 1961 c 15 § 84.36.100. Prior: 1945 c 82 § 3; 1931 c 81 § 3; Rem. Supp. 1945 § 11111-4.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.105 - Cargo containers used in ocean commerce.

RCW 84.36.105
Cargo containers used in ocean commerce.
All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from taxation. The term "cargo container" means a receptacle:
(1) Of a permanent character and accordingly strong enough to be suitable for repeated use;
(2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading;
(3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another; and
(4) Designed to be easy to fill and empty.
[ 1975 1st ex.s. c 20 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.120 - Household goods and personal effects—Definitions.

RCW 84.36.120
Household goods and personal effects—Definitions.
For the purposes of RCW 84.36.110 "head of a family" shall be construed to include a surviving spouse or surviving domestic partner who has neither remarried nor entered into a subsequent domestic partnership, any person receiving an old age pension under the laws of this state and any citizen of the United States, over the age of sixty-five years, who has resided in the state of Washington continuously for ten years.
"Personal effects" shall be construed to mean and include such tangible property as usually and ordinarily attends the person such as wearing apparel, jewelry, toilet articles and the like.
"Private motor vehicle" shall be construed to mean and include all motor vehicles used for the convenience or pleasure of the owner and carrying a licensing classification other than motor vehicle for hire, auto stage, auto stage trailer, motor truck, motor truck trailer or dealers' licenses.
"Mobile home" shall be construed to mean and include all trailers of the type designed as facilities for human habitation and which are capable of being moved upon the public streets and highways and which are more than thirty-five feet in length or more than eight feet in width.
[ 2008 c 6 § 708; 1973 1st ex.s. c 154 § 120; 1971 ex.s. c 299 § 72; 1961 c 15 § 84.36.120. Prior: 1935 c 27 § 2; RRS § 11111-8.]
NOTES:
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
Severability—1973 1st ex.s. c 154: See note following RCW 2.12.030.
Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).
Severability—1971 ex.s. c 299: See note following RCW 82.04.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.130 - Airport property in this state for smaller airports belonging to municipalities of adjoining states.

RCW 84.36.130
Airport property in this state for smaller airports belonging to municipalities of adjoining states.
All property, whether real or personal, belonging exclusively to any municipal corporation in an adjoining state legally empowered by the laws of such adjoining state to acquire and hold property within this state, and which property is used primarily for airport purposes and other facilities for landing, terminals, housing, repair and care of dirigibles, airplanes and seaplanes for the aerial transportation of persons, property or mail, or in the armed forces of the United States, and upon which property there is expended funds by the federal, county or state agencies, or upon which funds are allocated by the federal government agencies on national defense projects, is hereby exempted from ad valorem taxation. The exemption in this section applies only to airports five hundred acres or less in size.
[ 1998 c 201 § 1; 1961 c 15 § 84.36.130. Prior: 1941 c 13 § 1; Rem. Supp. 1941 § 11111-10.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.133 - Aircraft owned and operated by a commuter air carrier.

RCW 84.36.133
Aircraft owned and operated by a commuter air carrier.
(1) An aircraft owned and operated by a commuter air carrier in respect to which the tax imposed under RCW 82.48.030 has been paid for a calendar year is exempt from property taxation for that calendar year.
(2) For the purposes of this section, "aircraft" and "commuter air carrier" have the same meanings as provided in RCW 82.48.010.
[ 2013 c 56 § 4.]
NOTES:
Effective date—2013 c 56: "This act takes effect January 1, 2014." [ 2013 c 56 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.135 - Real and personal property of housing finance commission.

RCW 84.36.135
Real and personal property of housing finance commission.
The real and personal property of the state housing finance commission established by chapter 43.180 RCW are exempt from taxation.
[ 1983 c 161 § 26.]
NOTES:
Effective dates—1983 c 161: See RCW 43.180.904.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.210 - Public right-of-way easements.

RCW 84.36.210
Public right-of-way easements.
Whenever the state, or any city, town, county or other municipal corporation has obtained a written easement for a right-of-way over and across any private property and the written instrument has been placed of record in the county auditor's office of the county in which the property is located, the easement rights shall be exempt from taxation and exempt from general tax foreclosure and sale for delinquent property taxes of the property over and across which the easement exists; and all property tax records of the county and tax statements relating to the servient property shall show the existence of such easement and that it is exempt from the tax; and any notice of sale and tax deed relating to the servient property shall show that such easement exists and is excepted from the sale of the servient property.
[ 1961 c 15 § 84.36.210. Prior: 1947 c 150 § 1; Rem. Supp. 1947 § 11188-1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.230 - Interstate bridges—Reciprocity.

RCW 84.36.230
Interstate bridges—Reciprocity.
Any bridge, including its approaches, over rivers or bodies of water forming interstate boundaries, which bridge has been constructed or acquired and is being operated by any foreign state bordering upon such common interstate boundary, or which has been constructed or acquired and is being operated by any county, city or other municipality of such foreign state, shall be exempt from all property and other taxes in the state of Washington, if the foreign state exempts from all taxation any bridge or bridges constructed or acquired and being operated by the state of Washington or any county, city or other municipality thereof.
[ 1961 c 15 § 84.36.230. Prior: 1949 c 224 § 1; Rem. Supp. 1949 § 11111-12.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.240 - Soil and water conservation districts, personal property.

RCW 84.36.240
Soil and water conservation districts, personal property.
All personal property belonging solely to soil and water conservation districts shall be exempt from taxation: PROVIDED, That the exemption contained herein shall not apply to property of any such district which engages in contract work for persons or firms not landowners or cooperators of a district.
[ 1963 c 179 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.250 - Water distribution property owned by nonprofit corporation or cooperative association.

RCW 84.36.250
Water distribution property owned by nonprofit corporation or cooperative association.
The following property shall be exempt from taxation:
All property, whether real or personal belonging to any nonprofit corporation or cooperative association and used exclusively for the distribution of water to its shareholders or members.
[ 1965 ex.s. c 173 § 31.]
NOTES:
Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.
Severability—1965 ex.s. c 173: See note following RCW 82.98.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.260 - Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations.

RCW 84.36.260
Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations.
(1) All real property interests, including fee simple or any lesser interest, development rights, easements, covenants and conservation futures, as that latter term is defined in RCW 84.34.220 as now or hereafter amended, used exclusively for the conservation of ecological systems, natural resources, or open space, including parklands, held by any nonprofit corporation or association the primary purpose of which is the conducting or facilitating of scientific research or the conserving of natural resources or open space for the general public, shall be exempt from ad valorem taxation if either of the following conditions are met:
(a) To the extent feasible considering the nature of the property interest involved, such property interests shall be used and effectively dedicated primarily for the purpose of providing scientific research or educational opportunities for the general public or the preservation of native plants or animals, or biotic communities, or works of ancient human beings or geological or geographical formations, of distinct scientific and educational interest, and not for the pecuniary benefit of any person or company, as defined in RCW 82.04.030, and shall be open to the general public for educational and scientific research purposes subject to reasonable restrictions designed for its protection; or
(b) Such property interests are subject to an option, accepted in writing by the state, a city or a county, or department of the United States government, for the purchase thereof by the state, a city or a county, or the United States, at a price not exceeding the lesser of the following amounts: (i) The sum of the original purchase cost to such nonprofit corporation or association plus interest from the date of acquisition by such corporation or association at the rate of six percent per annum compounded annually to the date of the exercise of the option; or (ii) the appraised value of the property at the time of the granting of the option, as determined by the department of revenue or when the option is held by the United States, or by an appropriate agency thereof.
(2) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided by RCW 84.36.805.
[ 2014 c 99 § 11; 2009 c 549 § 1034; 1979 ex.s. c 193 § 1; 1975-'76 2nd ex.s. c 22 § 3; 1973 c 112 § 1; 1967 ex.s. c 149 § 43.]
NOTES:
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
Savings—1967 ex.s. c 149: See RCW 82.98.035.
Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.262 - Cessation of use giving rise to exemption.

RCW 84.36.262
Cessation of use giving rise to exemption.
Upon cessation of the use which has given rise to an exemption hereunder, the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the ten years preceding, or the life of such exemption if such be less, together with interest at the same rate and computed in the same way as that upon delinquent property taxes.
[ 1973 c 112 § 2.]
NOTES:
Additional tax payable at time of sale—Appeal of assessed values: RCW 84.36.812.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.264 - Application for exemption under RCW 84.36.260, conservation of ecological systems.

RCW 84.36.264
Application for exemption under RCW 84.36.260, conservation of ecological systems.
Owners of property desiring tax exempt status pursuant to the provisions of RCW 84.36.260 must make an application for the exemption with the department. If such property qualifies pursuant to RCW 84.36.260(1)(b), a copy of the option must also be submitted to the department. Such option must clearly state the purchase price pursuant to the option or the appraisal value as determined by the department of revenue.
[ 2014 c 99 § 12; 1994 c 124 § 17; 1973 c 112 § 3.]
NOTES:
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.301 - Legislative finding and declaration for RCW 84.36.300.

RCW 84.36.301
Legislative finding and declaration for RCW 84.36.300.
The legislature hereby finds and declares that to promote the policy of a free and uninhibited flow of commerce as established by federal constitutional and legislative dictate, it is desirable to exempt from property taxation, according to the provisions of RCW 84.36.300, certain parts and equipment coming into the state of Washington to be placed in vehicles which are then transferred to the possession of out-of-state owners. The legislature further recognizes that the temporary existence of these parts and equipment within the state justifies a tax exempt status which serves to encourage the manufacture and assemblage of vehicles within the state thereby promoting increased economic activity and jobs for our residents.
[ 1973 c 149 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.310 - Requirements for exemption under RCW 84.36.300.

RCW 84.36.310
Requirements for exemption under RCW 84.36.300.
Any person claiming the exemption provided for in RCW 84.36.300 shall file such claim with his or her listing of personal property as provided by RCW 84.40.040. The claim shall be in the form prescribed by the department of revenue, and shall require such information as the department deems necessary to substantiate the claim.
[ 2003 c 302 § 6; 1969 ex.s. c 124 § 2.]
NOTES:
Effective date—Savings—1969 ex.s. c 124: See note following RCW 84.36.300.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.320 - Inspection of books and records for exemption under RCW 84.36.300.

RCW 84.36.320
Inspection of books and records for exemption under RCW 84.36.300.
An owner or agent filing a claim under RCW 84.36.310 shall consent to the inspection of the books and records upon which the claim has been based, such inspection to be similar in manner to that provided by RCW 84.40.340, or if the owner or agent does not maintain records within this state, the consent shall apply to the records of a warehouse, person, or agent having custody of the inventory to which the claim applies. Consent to the inspection of the records shall be executed as a part of the claim. The owner, his or her agent, or other person having custody of the inventory referred to herein shall retain within this state, for a period of at least two years from the date of the claim, the records referred to above. If adequate records are not made available to the assessor within the county where the claim is made, then the exemption shall be denied.
[ 2013 c 23 § 349; 1969 ex.s. c 124 § 3.]
NOTES:
Effective date—Savings—1969 ex.s. c 124: See note following RCW 84.36.300.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.350 - Property owned and used for sheltered workshops for persons with disabilities.

RCW 84.36.350
Property owned and used for sheltered workshops for persons with disabilities.
(1) The following property shall be exempt from taxation:
(a) Real or personal property owned and used by a nonprofit corporation in connection with the operation of a sheltered workshop for persons with disabilities, and used primarily in connection with the manufacturing and the handling, sale or distribution of goods constructed, processed, or repaired in such workshops or centers; and
(b) Inventory owned by a sheltered workshop for sale or lease by the sheltered workshop or to be furnished under a contract of service, including raw materials, work in process, and finished products.
(2) Unless a different meaning is plainly required by the context, "sheltered workshop" means a rehabilitation facility, or that part of a rehabilitation facility operated by a nonprofit corporation, where any manufacture or handiwork is carried on and operated for the primary purpose of: (a) Providing gainful employment or rehabilitation services to persons with disabilities as an interim step in the rehabilitation process for those who cannot be readily absorbed in the competitive labor market or during such time as employment opportunities for them in the competitive labor market do not exist; or (b) providing evaluation and work adjustment services for persons with disabilities.
[ 2020 c 274 § 70; 1999 c 358 § 17; 1975 1st ex.s. c 3 § 1; 1970 ex.s. c 81 § 1.]
NOTES:
Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.379 - Residences—Property tax exemption—Findings.

RCW 84.36.379
Residences—Property tax exemption—Findings.
The legislature finds that the property tax exemption authorized by Article VII, section 10 of the state Constitution should be made available on the basis of a retired person's ability to pay property taxes and that the best measure of a retired person's ability to pay taxes is that person's disposable income as defined in RCW 84.36.383. The legislature further finds that veterans with one hundred percent service-connected disabilities have given so much to our country that they deserve property tax relief.
[ 2005 c 248 § 1; 2000 c 103 § 25; 1980 c 185 § 3.]
NOTES:
Application—2005 c 248: See note following RCW 84.36.381.
Applicability—1980 c 185: "Except for the amendment to RCW 84.36.381(2) by this 1980 act, sections 3 through 5 of this 1980 act are effective for property taxes due in 1982 and thereafter." [ 1980 c 185 § 7.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.387 - Residences—Claimants—Penalty for falsification—Reduction by remainderman.

RCW 84.36.387
Residences—Claimants—Penalty for falsification—Reduction by remainderman.
(1) Except as provided in subsection (3) of this section, all claims for exemption shall be made and signed under oath by the person entitled to the exemption, by his or her attorney-in-fact or in the event the residence of such person is under mortgage or purchase contract requiring accumulation of reserves out of which the holder of the mortgage or contract is required to pay real estate taxes, by such holder or by the owner: PROVIDED, That if a claim for exemption is made by a person living in a cooperative housing association, corporation, or partnership, such claim shall be made and signed by the person entitled to the exemption and by the authorized agent of such cooperative.
(2) If the taxpayer is unable to submit his or her own claim, the claim shall be submitted by a duly authorized agent or by a guardian or other person charged with the care of the person or property of such taxpayer.
(3) All claims for exemption and renewal applications shall be accompanied by such documented verification of income as shall be prescribed by rule adopted by the department of revenue.
(4) Any person signing a false claim with the intent to defraud or evade the payment of any tax is guilty of perjury under chapter 9A.72 RCW.
(5) The tax liability of a cooperative housing association, corporation, or partnership shall be reduced by the amount of tax exemption to which a claimant residing therein is entitled and such cooperative shall reduce any amount owed by the claimant to the cooperative by such exact amount of tax exemption or, if no amount be owed, the cooperative shall make payment to the claimant of such exact amount of exemption.
(6) A remainderman or other person who would have otherwise paid the tax on real property that is the subject of an exemption granted under RCW 84.36.381 for an estate for life shall reduce the amount which would have been payable by the life tenant to the remainderman or other person to the extent of the exemption. If no amount is owed or separately stated as an obligation between these persons, the remainderman or other person shall make payment to the life tenant in the exact amount of the exemption.
[ 2020 c 209 § 1; 2003 c 53 § 408; 1992 c 206 § 14; 1980 c 185 § 6; 1975 1st ex.s. c 291 § 16; 1974 ex.s. c 182 § 4.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2020 c 209: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2020 c 209 § 4.]
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Effective date—1992 c 206: See note following RCW 82.04.170.
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.389 - Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty.

RCW 84.36.389
Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty.
(1) The director of the department of revenue shall adopt such rules and regulations and prescribe such forms as may be necessary and appropriate for implementation and administration of this chapter subject to chapter 34.05 RCW, the administrative procedure act.
(2) The department may conduct such audits of the administration of RCW 84.36.381 through 84.36.389 and the claims for exemption filed thereunder as it considers necessary. The powers of the department under chapter 84.08 RCW apply to these audits.
(3) Any information or facts concerning confidential income data obtained by the assessor or the department, or their agents or employees, under subsection (2) of this section shall be used only to administer RCW 84.36.381 through 84.36.389. Notwithstanding any provision of law to the contrary, absent written consent by the person about whom the information or facts have been obtained, the confidential income data shall not be disclosed by the assessor or the assessor's agents or employees to anyone other than the department or the department's agents or employees nor by the department or the department's agents or employees to anyone other than the assessor or the assessor's agents or employees except in a judicial proceeding pertaining to the taxpayer's entitlement to the tax exemption under RCW 84.36.381 through 84.36.389. Any violation of this subsection is a misdemeanor.
[ 1979 ex.s. c 214 § 4; 1974 ex.s. c 182 § 5.]
NOTES:
Applicability—1979 ex.s. c 214: See note following RCW 84.36.381.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.451 - Right to occupy or use certain public property, including leasehold interests.

RCW 84.36.451
Right to occupy or use certain public property, including leasehold interests.
(1) The following property is exempt from taxation: Any and all rights to occupy or use any real or personal property owned in fee or held in trust by:
(a) The United States, the state of Washington, or any political subdivision or municipal corporation of the state of Washington, or a federally recognized Indian tribe for property exempt under RCW 84.36.010; or
(b) A public corporation, commission, or authority created under RCW 35.21.730 or 35.21.660 if the property is listed on or is within a district listed on any federal or state register of historical sites; and
(c) Any leasehold interest arising from the property identified in (a) and (b) of this subsection as defined in RCW 82.29A.020.
(2) The exemption under this section does not apply to:
(a) Any such leasehold interests which are a part of operating properties of public utilities subject to assessment under chapter 84.12 RCW; or
(b) Any such leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes.
(3) The exemption under this section may not be construed to modify the provisions of RCW 84.40.230.
[ 2014 c 207 § 6; 2001 c 26 § 2; 1979 ex.s. c 196 § 10; 1975-'76 2nd ex.s. c 61 § 14.]
NOTES:
Application—2014 c 207: See note following RCW 84.36.010.
Application—2001 c 26 §§ 2 and 3: See note following RCW 84.40.410.
Effective date—1979 ex.s. c 196: See note following RCW 82.04.240.
Leasehold excise tax: Chapter 82.29A RCW.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.470 - Agricultural products—Exemption.

RCW 84.36.470
Agricultural products—Exemption.
The following property shall be exempt from taxation: Any agricultural product as defined in RCW 82.04.213 and grown or produced for sale by any person upon the person's own lands or upon lands in which the person has a present right of possession. Taxpayers shall not be required to report, or assessors to list, the inventories covered by this exemption.
[ 1997 c 156 § 6; 1989 c 378 § 12; 1975 1st ex.s. c 291 § 17; 1974 ex.s. c 169 § 8.]
NOTES:
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
Legislative intent—Review—Reports—1974 ex.s. c 169: "This 1974 act is intended to stimulate the economy of the state, and thereby to increase the revenues of the state and its local taxing districts. The department of revenue shall review the impact of this 1974 act upon the economy and revenues of the state and its local taxing districts, and shall report thereon biennially to the legislature. Recommendations for additional legislation shall be included in such reports if such legislation is needed to assure that the economic stimulus provided by this 1974 act is balanced by increased revenues." [ 1974 ex.s. c 169 § 1.]
Severability—1974 ex.s. c 169: "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." [ 1974 ex.s. c 169 § 10.]
Effective date—1974 ex.s. c 169: "This act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, and shall take effect on May 10, 1974." [ 1974 ex.s. c 169 § 11.]
Powers of department of revenue to promulgate rules and prescribe procedures to carry out this section: RCW 84.40.405.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.487 - Air pollution control equipment in thermal electric generation facilities—Records—Payments on cessation of operation.

RCW 84.36.487
Air pollution control equipment in thermal electric generation facilities—Records—Payments on cessation of operation.
(1) Air pollution control equipment constructed or installed after May 15, 1997, by businesses engaged in the generation of electric energy at thermal electric generation facilities first placed in operation after December 31, 1969, and before July 1, 1975, shall be exempt from property taxation. The owners shall maintain the records in such a manner that the annual beginning and ending asset balance of the pollution control facilities and depreciation method can be identified.
(2) For the purposes of this section, "air pollution control equipment" means any treatment works, control devices and disposal systems, machinery, equipment, structures, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation.
(3) *RCW 82.32.393 applies to this section.
[ 1997 c 368 § 11.]
NOTES:
*Reviser's note: RCW 82.32.393 expired December 31, 2015.
Findings—Intent—Rules adoption—Severability—Effective date—1997 c 368: See notes following RCW 82.08.810.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.500 - Conservation futures on agricultural land.

RCW 84.36.500
Conservation futures on agricultural land.
All conservation futures on agricultural lands acquired pursuant to RCW 64.04.130 or 84.34.200 through 84.34.240, that are held by any nonprofit corporation or association, the primary purpose of which is conserving agricultural lands and preventing the conversion of such lands to nonagricultural uses, shall be exempt from ad valorem taxation if:
(1) The conservation futures are of an unlimited duration;
(2) The conservation futures are effectively restricted to preclude nonagricultural uses on such agricultural land; and
(3) The lands are classified as farm and agricultural lands under chapter 84.34 RCW: PROVIDED, That at such time as these property interests are not used for the purposes enumerated in RCW 84.34.210 and 64.04.130 the additional tax specified in *RCW 84.34.108(3) shall be imposed.
[ 1984 c 131 § 11.]
NOTES:
*Reviser's note: RCW 84.34.108 was amended by 1999 sp.s. c 4 § 706, changing subsection (3) to subsection (4).
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.510 - Mobile homes in dealer's inventory.

RCW 84.36.510
Mobile homes in dealer's inventory.
Any mobile home which is a part of a dealer's inventory and held solely for sale in the ordinary course of the dealer's business and is not used for any other purpose shall be exempt from property taxation: PROVIDED, That this exemption shall not apply to property taxes already levied or delinquent on such mobile home at the time it becomes part of a dealer's inventory.
[ 1985 c 395 § 7.]