Chapter 458-16 WAC: Property tax

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WACs > Title 458 > Chapter 458-16

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Chapter 458-16 WAC	Last Update: 9/14/09
Property tax — exemptions

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WAC Sections

458-16-080	Improvements to single family dwellings -- Definitions--Exemption--Limitation--Appeal rights.
458-16-100	Property tax exemptions, generally, rules of construction.
458-16-1000	Property belonging to federally recognized Indian tribes -- Definitions -- Exemption -- Declaration process -- Appeal rights.
458-16-110	Applications -- Who must file, initial applications, annual declarations, appeals, filing fees, penalties, and refunds.
458-16-115	Personal property exemptions for household goods, furnishings, and personal effects, and for the head of a family.
458-16-120	Appeals.
458-16-130	Change in taxable status of real property.
458-16-150	Cessation of use -- Taxes collectible for prior years.
458-16-165	Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption.
458-16-180	Public burying grounds or cemeteries.
458-16-190	Churches, parsonages and convents.
458-16-200	Land upon which a church or parsonage shall be built.
458-16-210	Nonprofit organizations or associations organized and conducted for nonsectarian purposes.
458-16-215	Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants.
458-16-220	Church camps.
458-16-230	Character building organizations.
458-16-240	Veterans organizations.
458-16-245	Student loan agencies.
458-16-260	Nonprofit day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities.
458-16-270	Schools and colleges.
458-16-280	Art, scientific, and historical collections.
458-16-282	Musical, dance, artistic, dramatic and literary associations.
458-16-284	Fire companies.
458-16-286	Humane societies.
458-16-290	Nature conservancy lands.
458-16-300	Public meeting hall -- Public meeting place -- Community meeting hall.
458-16-310	Community celebration facilities.
458-16-320	Emergency or transitional housing.
458-16-330	Sheltered workshops for the handicapped.
458-16-560	Housing for very low-income households.

DISPOSITIONS OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER

458-16-010	Senior citizen and disabled persons exemption -- Definitions. [Statutory Authority: RCW 84.36.389 and 84.36.865. 83-19-029 (Order PT 83-5), § 458-16-010, filed 9/14/83. Statutory Authority: RCW 84.36.389. 81-05-018 (Order PT 81-6), § 458-16-010, filed 2/11/81; Order PT 76-1, § 458-16-010, filed 4/7/76; Order PT 74-6, § 458-16-010, filed 9/11/74.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-011	Senior citizen and disabled persons exemption -- Gross income. [Statutory Authority: RCW 84.36.389. 81-05-018 (Order PT 81-6), § 458-16-011, filed 2/11/81.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-012	Senior citizens and disabled persons exemption -- Adjusted gross income. [Statutory Authority: RCW 84.36.389. 81-05-018 (Order PT 81-6), § 458-16-012, filed 2/11/81.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-013	Senior citizens and disabled persons exemption -- Disposable income. [Statutory Authority: RCW 84.36.389 and 84.36.865. 92-15-058, § 458-16-013, filed 7/13/92, effective 8/13/92; 83-19-029 (Order PT 83-5), § 458-16-013, filed 9/14/83. Statutory Authority: RCW 84.36.389. 81-05-018 (Order PT 81-6), § 458-16-013, filed 2/11/81.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-020	Senior citizen and disabled persons exemption -- Qualifications for exemption. [Statutory Authority: RCW 84.36.389 and 84.36.865. 92-15-058, § 458-16-020, filed 7/13/92, effective 8/13/92; 83-19-029 (Order PT 83-5), § 458-16-020, filed 9/14/83. Statutory Authority: RCW 84.36.389. 81-05-018 (Order PT 81-6), § 458-16-020, filed 2/11/81; Order PT 74-6, § 458-16-020, filed 9/11/74.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-022	Senior citizen and disabled persons exemption -- Qualifications for cooperative housing. [Order PT 76-1, § 458-16-022, filed 4/7/76.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-030	Senior citizen and disabled persons exemption -- Claims. [Statutory Authority: RCW 84.36.389 and 84.36.865. 88-13-041 (Order PT 88-8), § 458-16-030, filed 6/9/88; 83-19-029 (Order PT 83-5), § 458-16-030, filed 9/14/83; Order PT 74-6, § 458-16-030, filed 9/11/74.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-040	Senior citizen and disabled persons exemption -- Denial -- Appeal -- Penalty -- Perjury. [Order PT 74-6, § 458-16-040, filed 9/11/74.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-050	Senior citizen and disabled persons exemption -- Amount of exemption. [Statutory Authority: RCW 84.36.389. 88-02-008 (Order PT 87-8), § 458-16-050, filed 12/28/87. Statutory Authority: RCW 84.36.389 and 84.36.865. 83-19-029 (Order PT 83-5), § 458-16-050, filed 9/14/83. Statutory Authority: RCW 84.36.389. 81-05-018 (Order PT 81-6), § 458-16-050, filed 2/11/81; Order PT 74-6, § 458-16-050, filed 9/11/74.] Repealed by 98-14-028, filed 6/22/98, effective 7/23/98. Statutory Authority: RCW 84.36.865, 84.08.010 and 84.08.070.
458-16-060	Senior citizen and disabled persons exemption -- Transfer of exemption. [Statutory Authority: RCW 84.36.389. 81-05-018 (Order PT 81-6), § 458-16-060, filed 2/11/81; Order PT 74-6, § 458-16-060, filed 9/11/74.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-070	Senior citizen and disabled persons exemption -- Cancellation. [Statutory Authority: RCW 84.36.389. 81-05-018 (Order PT 81-6), § 458-16-070, filed 2/11/81; Order PT 74-6, § 458-16-070, filed 9/11/74.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-079	Senior citizen and disabled persons exemption -- Refunds -- Late filings. [Statutory Authority: RCW 84.36.389. 81-05-018 (Order PT 81-6), § 458-16-079, filed 2/11/81.] Repealed by 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-081	Improvements to single family dwellings -- Exemption -- Filing -- Amount -- Limits. [Statutory Authority: RCW 84.36.400. 81-04-052 (Order PT 81-1), § 458-16-081, filed 2/4/81; Order PT 75-3, § 458-16-081, filed 5/23/75.] Repealed by 00-09-004, filed 4/5/00, effective 5/6/00. Statutory Authority: RCW 84.36.400 and RCW 84.36.365.
458-16-111	Filing fees, penalties and refunds. [Statutory Authority: RCW 84.08.010, 84.08.070 and chapter 84.36 RCW. 94-07-008, § 458-16-111, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.389 and 84.36.865. 88-13-041 (Order PT 88-8), § 458-16-111, filed 6/9/88. Statutory Authority: RCW 84.36.865. 85-05-025 (Order PT 85-1), § 458-16-111, filed 2/15/85; 81-05-017 (Order PT 81-7), § 458-16-111, filed 2/11/81; Order PT 77-2, § 458-16-111, filed 5/23/77.] Repealed by 98-18-006, filed 8/20/98, effective 9/20/98. Statutory Authority: RCW 84.36.865, 84.36.037, 84.36.805, 84.36.815, 84.36.825 and 84.36.840.
458-16-140	Property tax exemptions, generally, rules of construction -- Proof of exemption. [Order PT 76-2, § 458-16-140, filed 4/7/76. Formerly WAC 458-12-150.] Repealed by Order PT 77-2, filed 5/23/77.
458-16-160	Property tax exemptions, generally, rules of construction -- Inaccurate information -- What constitutes. [Order PT 76-2, § 458-16-160, filed 4/7/76. Formerly WAC 458-12-152.] Repealed by Order PT 77-2, filed 5/23/77.
458-16-170	Property tax exemptions, generally, rules of construction -- Rental or lease of property deemed to be exempt. [Order PT 76-2, § 458-16-170, filed 4/7/76. Formerly WAC 458-12-153.] Repealed by Order PT 77-2, filed 5/23/77.
458-16-250	Property tax exemptions, generally, rules of construction -- Relief organizations. [Order PT 76-2, § 458-16-250, filed 4/7/76. Formerly WAC 458-12-220.] Repealed by Order PT 77-2, filed 5/23/77.
458-16-265	Nonprofit homes for the aging. [Statutory Authority: RCW 82.08.010, 84.36.865 and 84.36.041. 90-06-048, § 458-16-265, filed 3/2/90, effective 4/2/90.] Repealed by 95-06-042, filed 2/24/95, effective 3/27/95. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.36.041.
458-16-301	Applications without penalties. [Statutory Authority: RCW 84.36.865. 81-21-010 (Order PT 81-14), § 458-16-301, filed 10/8/81.] Repealed by 82-22-060 (Order PT 82-8), filed 11/2/82. Statutory Authority: RCW 84.36.865.

Chapter 458-16 WAC

Property tax — exemptions

WAC Sections