Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-110 - Initial application and renewal declaration

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the requirements in
			 RCW
			 84.36.815 that property owners must follow to
			 apply for and renew all real and personal property exemptions or leasehold
			 excise tax exemptions under chapter 84.36 RCW. It also explains the late filing
			 penalty that is due whenever an application or renewal declaration is received
			 after the filing deadline.
(2)
Application required.
All foreign national governments;
			 cemeteries; nongovernmental nonprofit corporations, organizations, or
			 associations; soil and water conservation districts; hospitals established
			 under chapter 36.62 RCW; and public hospital districts established under
			 chapter 70.44 RCW, seeking a property tax exemption or a leasehold excise tax
			 exemption under chapter 84.36 RCW must submit an application for exemption with
			 supporting documentation to the department of revenue (department). Unless
			 otherwise exempted by law, no real or personal property or leasehold interest
			 is exempt from taxation until an application is submitted and an exemption is
			 granted.
(3)
Where to obtain
			 initial application and renewal declaration forms.
An initial
			 application for exemption may be obtained from any county assessor's office or
			 on the department's website at dor.wa.gov. Renewal declaration forms are
			 provided by the department to all entities receiving a property tax or
			 leasehold excise tax exemption, except for certain cemeteries, military housing
			 providers, and tribal governments. Refer to subsection (8) of this rule for
			 additional information on renewal declarations.
(4)
Initial application.
Generally, initial applications for exemption must be filed with the department
			 on or before March 31st to exempt the property from taxes due in the following
			 year. However, an initial application may be filed after March 31st if the
			 property is acquired or converted to an exempt use after that date, if the
			 property may qualify for an exemption under chapter 84.36 RCW. For property
			 acquired or converted after March 31st, the initial application must be
			 submitted within 60 days of acquisition or conversion to an exempt use. If an
			 initial application is not received within this 60-day period, the late filing
			 penalty described in subsection (12) of this rule is imposed.
The following requirements apply to all initial
				applications:
(a) The application must
			 be made on a form prescribed by the department and signed by the applicant or
			 the applicant's authorized agent;
(b) One application can be submitted for all
			 real property that is contiguous and part of a homogeneous unit. If exemption
			 is sought for multiple parcels of real property, which are not contiguous or
			 not part of a homogeneous unit, a separate application for each parcel must be
			 submitted. However, multiple applications are not required for church property
			 with a noncontiguous parsonage or convent.
(i)
			 "Contiguous property" means real property adjoining other real property, all of
			 which is under the control of a single applicant even though the properties may
			 be separated by public roads, railroads, rights of way, or waterways.
(ii) "Homogeneous unit" means the property is
			 controlled by a single applicant and the operation and use of the property is
			 integrated with and directly related to the exempt activity of the
			 applicant.