§ 84.36.005 Property subject to taxation
§ 84.36.010 Public, certain public-private and tribal property exempt
§ 84.36.012 Tribal property exemption — Application
§ 84.36.015 Property valued at less than five hundred dollars — Exceptions
§ 84.36.020 Cemeteries, churches, parsonages, convents, and grounds
§ 84.36.030 Property used for character building, benevolent, protective or rehabilitative social services — Camp facilities — Veteran or relief organization owned property — Property of nonprofit organizations that issue de
§ 84.36.031 Clarification of exemption in RCW 84.36.030
§ 84.36.032 Administrative offices of nonprofit religious organizations
§ 84.36.035 Property used by qualifying blood, tissue, or blood and tissue banks
§ 84.36.037 Nonprofit organization property connected with operation of public assembly hall or meeting place
§ 84.36.040 Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities
§ 84.36.041 Nonprofit homes for the aging
§ 84.36.042 Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities
§ 84.36.043 Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence — Recovery residences
§ 84.36.045 Nonprofit organization property available without charge for medical research or training of medical personnel
§ 84.36.046 Nonprofit cancer clinic or center
§ 84.36.047 Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies
§ 84.36.049 Nonprofit homeownership development
§ 84.36.050 Schools and colleges
§ 84.36.060 Art, scientific and historical collections and property used to maintain, etc., such collections — Property of associations engaged in production and performance of musical, dance, artistic, etc., works — Fire engines,
§ 84.36.070 Intangible personal property — Appraisal
§ 84.36.079 Rights, title, interest, and materials of certain vessels under construction
§ 84.36.080 Certain ships and vessels
§ 84.36.090 Exemption for other ships and vessels
§ 84.36.100 Size of vessel immaterial
§ 84.36.105 Cargo containers used in ocean commerce
§ 84.36.110 Household goods and personal effects — Fifteen thousand dollars actual value to head of family
§ 84.36.120 Household goods and personal effects — Definitions
§ 84.36.130 Airport property in this state for smaller airports belonging to municipalities of adjoining states
§ 84.36.133 Aircraft owned and operated by a commuter air carrier
§ 84.36.135 Real and personal property of housing finance commission
§ 84.36.210 Public right-of-way easements
§ 84.36.230 Interstate bridges — Reciprocity
§ 84.36.240 Soil and water conservation districts, personal property
§ 84.36.250 Water distribution property owned by nonprofit corporation or cooperative association
§ 84.36.255 Improvements to benefit fish and wildlife habitat, water quality, and water quantity — Cooperative assistance to landowners — Certification of best management practice — Limitation — Landowner claim and cer
§ 84.36.260 Property, interests, etc., used for conservation of ecological systems, natural resources, or open space — Conservation or scientific research organizations
§ 84.36.262 Cessation of use giving rise to exemption
§ 84.36.264 Application for exemption under RCW 84.36.260, conservation of ecological systems
§ 84.36.300 Stocks of merchandise, goods, wares, or material — Aircraft parts, etc. — When eligible for exemption
§ 84.36.301 Legislative finding and declaration for RCW 84.36.300
§ 84.36.310 Requirements for exemption under RCW 84.36.300
§ 84.36.320 Inspection of books and records for exemption under RCW 84.36.300
§ 84.36.350 Property owned and used for sheltered workshops for persons with disabilities
§ 84.36.379 Residences — Property tax exemption — Findings
§ 84.36.381 Residences — Property tax exemptions — Qualifications
§ 84.36.383 Residences — Definitions
§ 84.36.385 Residences — Claim for exemption — Forms — Change of status — Publication and notice of qualifications and manner of making claims
§ 84.36.387 Residences — Claimants — Penalty for falsification — Reduction by remainderman
§ 84.36.389 Residences — Rules and regulations — Audits — Confidentiality — Criminal penalty
§ 84.36.400 Improvements to single-family dwellings — Accessory dwelling units rented to low-income households in a county with a population of 1,500,000 or more
§ 84.36.451 Right to occupy or use certain public property, including leasehold interests
§ 84.36.470 Agricultural products — Exemption
§ 84.36.477 Business inventories
§ 84.36.480 Nonprofit fair associations
§ 84.36.487 Air pollution control equipment in thermal electric generation facilities — Records — Payments on cessation of operation
§ 84.36.500 Conservation futures on agricultural land
§ 84.36.510 Mobile homes in dealer’s inventory
§ 84.36.550 Nonprofit organizations — Property used for solicitation or collection of gifts, donations, or grants
§ 84.36.560 Nonprofit organizations that provide rental housing or used space to qualifying households
§ 84.36.570 Nonprofit organizations — Property used for agricultural research and education programs
§ 84.36.590 Property used in connection with privatization contract at Hanford reservation
§ 84.36.595 Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses
§ 84.36.597 Heavy equipment rental property
§ 84.36.600 Computer software
§ 84.36.605 Sales/leasebacks by regional transit authorities
§ 84.36.630 Farming machinery and equipment
§ 84.36.635 Property used for the operation of an anaerobic digester
§ 84.36.640 Property used for the manufacture of wood biomass fuel
§ 84.36.645 Semiconductor materials
§ 84.36.650 Property used by certain nonprofits to solicit or collect money for artists
§ 84.36.655 Property related to the manufacture of superefficient airplanes
§ 84.36.660 Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520
§ 84.36.665 Military housing
§ 84.36.670 Senior citizen organizations — Property used for operation of a multipurpose senior citizen center
§ 84.36.675 Housing for low-income households provided by limited equity cooperatives
§ 84.36.680 Generation or storage of renewable energy
§ 84.36.800 Definitions
§ 84.36.805 Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations
§ 84.36.810 Cessation of use under which exemption granted — Collection of taxes
§ 84.36.812 Additional tax payable at time of sale — Appeal of assessed values
§ 84.36.813 Change in use — Duty to notify county assessor — Examination — Recommendation
§ 84.36.815 Tax exempt status — Initial application — Renewal
§ 84.36.820 Renewal notice for exempt property — Failure to file before due date, effect
§ 84.36.825 Late filing penalty
§ 84.36.830 Review of applications for exemption — Procedure — Approval or denial — Notice
§ 84.36.833 Application for exemption or renewal may include all contiguous exempt property
§ 84.36.835 List of exempt properties to be prepared and furnished each county assessor
§ 84.36.840 Statements — Reports — Information — Filing — Requirements
§ 84.36.845 Revocation of exemption approved or renewed due to inaccurate information
§ 84.36.850 Review — Appeals
§ 84.36.855 Property changing from exempt to taxable status — Procedure
§ 84.36.860 Public notice of provisions of act
§ 84.36.865 Rules and regulations
§ 84.36.905 Effective date — Construction — 1973 2nd ex.s. c 40

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Terms Used In Washington Code > Chapter 84.36 - Exemptions

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • Church purposes: means the use of real and personal property owned by a nonprofit religious organization for religious worship or related administrative, educational, eleemosynary, and social activities. See Washington Code 84.36.800
  • Contract: A legal written agreement that becomes binding when signed.
  • Convent: means a house or set of buildings occupied by a community of clergy or nuns devoted to religious life under a superior;
Washington Code 84.36.800
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Hospital: means any portion of a hospital building, or other buildings in connection therewith, used as a residence for persons engaged or employed in the operation of a hospital, or operated as a portion of the hospital unit;
  • Washington Code 84.36.800
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Nonprofit: means an organization, association or corporation no part of the income of which is paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state;
  • Washington Code 84.36.800
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Parsonage: means a residence occupied by a member of the clergy who has been designated for a particular congregation and who holds regular services therefor. See Washington Code 84.36.800
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remainderman: One entitled to the remainder of an estate after a particular reserved right or interest, such as a life tenancy, has expired.
  • special property tax exemption: means the determination of the assessed value of the property subtracting, for ten years, the increase in value attributable to the installation of an automatic sprinkler system under RCW 19. See Washington Code 84.36.660
  • Statute: A law passed by a legislature.