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Chapter 84.36 RCW

EXEMPTIONS

RCW Sections

84.36.005Property subject to taxation.
84.36.010Public, certain public-private and tribal property exempt.
84.36.015Property valued at less than five hundred dollars -- Exceptions.
84.36.020Cemeteries, churches, parsonages, convents, and grounds.
84.36.030Property used for character building, benevolent, protective or rehabilitative social services -- Camp facilities -- Veteran or relief organization owned property -- Property of nonprofit organizations that issue debt for student loans or that are guarantee agencies.
84.36.031Clarification of exemption in RCW 84.36.030.
84.36.032Administrative offices of nonprofit religious organizations.
84.36.035Property used by qualifying blood, tissue, or blood and tissue banks.
84.36.037Nonprofit organization property connected with operation of public assembly hall or meeting place.
84.36.040Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.
84.36.041Nonprofit homes for the aging.
84.36.042Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.
84.36.043Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence.
84.36.045Nonprofit organization property available without charge for medical research or training of medical personnel.
84.36.046Nonprofit cancer clinic or center.
84.36.047Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.
84.36.050Schools and colleges.
84.36.060Art, 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, implements, and buildings of cities, towns, or fire companies -- Humane societies.
84.36.070Intangible personal property -- Appraisal.
84.36.079Rights, title, interest, and materials of certain vessels under construction.
84.36.080Certain ships and vessels.
84.36.090Exemption for other ships and vessels.
84.36.100Size of vessel immaterial.
84.36.105Cargo containers used in ocean commerce.
84.36.110Household goods and personal effects -- Fifteen thousand dollars actual value to head of family.
84.36.120Household goods and personal effects -- Definitions.
84.36.130Airport property in this state for smaller airports belonging to municipalities of adjoining states.
84.36.133Aircraft owned and operated by a commuter air carrier.
84.36.135Real and personal property of housing finance commission.
84.36.210Public right-of-way easements.
84.36.230Interstate bridges -- Reciprocity.
84.36.240Soil and water conservation districts, personal property.
84.36.250Water distribution property owned by nonprofit corporation or cooperative association.
84.36.255Improvements to benefit fish and wildlife habitat, water quality, and water quantity -- Cooperative assistance to landowners -- Certification of best management practice -- Limitation -- Landowner claim and certification.
84.36.260Property, interests, etc., used for conservation of ecological systems, natural resources, or open space -- Conservation or scientific research organizations.
84.36.262Cessation of use giving rise to exemption.
84.36.264Application for exemption under RCW 84.36.260, conservation of ecological systems.
84.36.300Stocks of merchandise, goods, wares, or material -- Aircraft parts, etc. -- When eligible for exemption.
84.36.301Legislative finding and declaration for RCW 84.36.300.
84.36.310Requirements for exemption under RCW 84.36.300.
84.36.320Inspection of books and records for exemption under RCW 84.36.300.
84.36.350Property owned or used for sheltered workshops for handicapped.
84.36.379Residences -- Property tax exemption -- Findings.
84.36.381Residences -- Property tax exemptions -- Qualifications.
84.36.383Residences -- Definitions.
84.36.385Residences -- Claim for exemption -- Forms -- Change of status -- Publication and notice of qualifications and manner of making claims.
84.36.387Residences -- Claimants -- Penalty for falsification -- Reduction by remainderman.
84.36.389Residences -- Rules and regulations -- Audits -- Confidentiality -- Criminal penalty.
84.36.400Improvements to single-family dwellings.
84.36.451Right to occupy or use certain public property, including leasehold interests.
84.36.470Agricultural products -- Exemption.
84.36.477Business inventories.
84.36.480Nonprofit fair associations.
84.36.487Air pollution control equipment in thermal electric generation facilities -- Records -- Payments on cessation of operation.
84.36.500Conservation futures on agricultural land.
84.36.510Mobile homes in dealer's inventory.
84.36.550Nonprofit organizations -- Property used for solicitation or collection of gifts, donations, or grants.
84.36.560Nonprofit organizations that provide rental housing or used space to very low-income households.
84.36.570Nonprofit organizations -- Property used for agricultural research and education programs.
84.36.575Nonprofit organizations -- Aircraft.
84.36.590Property used in connection with privatization contract at Hanford reservation.
84.36.595Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.
84.36.600Computer software.
84.36.605Sales/leasebacks by regional transit authorities.
84.36.630Farming machinery and equipment.
84.36.635Property used for the manufacture of alcohol fuel or biodiesel fuel.
84.36.640Property used for the manufacture of wood biomass fuel.
84.36.645Semiconductor materials.
84.36.650Property used by certain nonprofits to solicit or collect money for artists.
84.36.655Property related to the manufacture of superefficient airplanes.
84.36.660Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.
84.36.665Military housing.
GENERAL PROVISIONS
84.36.800Definitions.
84.36.805Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.
84.36.810Cessation of use under which exemption granted -- Collection of taxes.
84.36.812Additional tax payable at time of sale -- Appeal of assessed values.
84.36.813Change in use -- Duty to notify county assessor -- Examination -- Recommendation.
84.36.815Tax exempt status -- Initial application -- Renewal.
84.36.820Renewal notice for exempt property -- Failure to file before due date, effect.
84.36.825Late filing penalty.
84.36.830Review of applications for exemption -- Procedure -- Approval or denial -- Notice.
84.36.833Application for exemption or renewal may include all contiguous exempt property.
84.36.835List of exempt properties to be prepared and furnished each county assessor.
84.36.840Statements -- Reports -- Information -- Filing -- Requirements.
84.36.845Revocation of exemption approved or renewed due to inaccurate information.
84.36.850Review -- Appeals.
84.36.855Property changing from exempt to taxable status -- Procedure.
84.36.860Public notice of provisions of act.
84.36.865Rules and regulations.
84.36.900Severability -- 1973 2nd ex.s. c 40.
84.36.905Effective date -- Construction -- 1973 2nd ex.s. c 40.

Notes:

Burying places: RCW 68.24.220.

Cemetery associations: RCW 68.20.110, 68.20.120.

Columbia Basin project: RCW 89.12.120.

Conservation districts: Chapter 89.08 RCW.

Consumer loan act: Chapter 31.04 RCW.

Credit unions: Chapter 31.12 RCW.

Federal agencies and instrumentalities: State Constitution Art. 7 §§ 1, 3; Title 37 RCW.

Flood control district property: RCW 86.09.520.

Irrigation district property: RCW 87.03.260.

Local improvement trust property: RCW 35.53.010.

Olympic National Park: RCW 37.08.210.

Open space, agricultural, timber lands -- Current use -- Conservation futures: Chapter 84.34 RCW.

Privilege taxes: Chapter 54.28 RCW.

Public utility districts -- Taxation: RCW 54.16.080.

Rainier National Park: RCW 37.08.200.

Savings and loan associations: RCW 33.28.040.

Termination of tax preferences: Chapter 43.136 RCW.

Timber and forest lands: Chapter 84.33 RCW.

Timber property tax exemption: RCW 84.33.040.



84.36.005
Property subject to taxation.

All property now existing, or that is hereafter created or brought into this state, shall be subject to assessment and taxation for state, county, and other taxing district purposes, upon equalized valuations thereof, fixed with reference thereto on the first day of January at twelve o'clock meridian in each year, excepting such as is exempted from taxation by law.

[1961 c 15 § 84.36.005. Prior: 1955 c 196 § 2; 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. Formerly RCW 84.40.010.]




84.36.010
Public, certain public-private and tribal property exempt.


     *** CHANGE IN 2014 *** (SEE
1287-S.SL) ***

(1) All property belonging exclusively to the United States, the state, or any county or municipal corporation; all property belonging exclusively to any federally recognized Indian tribe located in the state, if that property is used exclusively for essential government services; all state route number 16 corridor transportation systems and facilities constructed under chapter 47.46 RCW; all property under a financing contract pursuant to chapter 39.94 RCW or recorded agreement granting immediate possession and use to the public bodies listed in this section or under an order of immediate possession and use pursuant to RCW 8.04.090; and, for a period of forty years from acquisition, all property of a community center; is exempt from taxation. All property belonging exclusively to a foreign national government is exempt from taxation if that property is used exclusively as an office or residence for a consul or other official representative of the foreign national government, and if the consul or other official representative is a citizen of that foreign nation.

     (2) For the purposes of this section the following definitions apply unless the context clearly requires otherwise.

     (a) "Community center" means property, including a building or buildings, determined to be surplus to the needs of a district by a local school board, and purchased or acquired by a nonprofit organization for the purposes of converting them into community facilities for the delivery of nonresidential coordinated services for community members. The community center may make space available to businesses, individuals, or other parties through the loan or rental of space in or on the property.

     (b) "Essential government services" means services such as tribal administration, public facilities, fire, police, public health, education, sewer, water, environmental and land use, transportation, and utility services.

[2010 c 281 § 1; 2004 c 236 § 1; 1998 c 179 § 8; 1990 c 47 § 2; 1971 ex.s. c 260 § 1; 1969 c 34 § 1. Prior: 1967 ex.s. c 149 § 31; 1967 ex.s. c 145 § 35; 1961 c 15 § 84.36.010; prior: 1955 c 196 § 3; 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. Formerly RCW 84.40.010.]

Notes:

     Application -- 2010 c 281: "This act applies to taxes levied for collection in 2011 and thereafter." [2010 c 281 § 4.]

     Application -- 1998 c 179 § 8: "Section 8 of this act is effective for taxes levied for collection in 1999 and thereafter." [1998 c 179 § 9.]

     Finding -- 1998 c 179: See note following RCW 35.21.718.




84.36.015
Property valued at less than five hundred dollars — Exceptions.

(1) Each parcel of real property, and each personal property account, that has an assessed value of less than five hundred dollars is exempt from taxation.

     (2) This section does not apply to personal property to which the exemption from taxation under RCW
84.36.110(2) may be applied or to real property which qualifies for preferential tax treatment under this chapter or chapter 84.14, 84.26, 84.33, or 84.34 RCW.

[1997 c 244 § 1.]

Notes:

     Effective date -- 1997 c 244: "This act takes effect January 1, 1999." [1997 c 244 § 3.]




84.36.020
Cemeteries, churches, parsonages, convents, and grounds. (Effective until December 31, 2020.)


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

The following real and personal property is exempt from taxation:

     (1) All lands, buildings, and personal property required for necessary administration and maintenance, used, or to the extent used, exclusively for public burying grounds or cemeteries without discrimination as to race, color, national origin or ancestry;

     (2) All churches, personal property, and the ground, not exceeding five acres in area, upon which a church of any nonprofit recognized religious denomination is or will be built, together with a parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property. The area exempted in any case includes all ground covered by the church, parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property and the structures and ground necessary for street access, parking, light, and ventilation, but the area of unoccupied ground exempted in such cases, in connection with church, parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property, does not exceed the equivalent of one hundred twenty by one hundred twenty feet except where additional unoccupied land may be required to conform with state or local codes, zoning, or licensing requirements. The parsonage and convent need not be on land contiguous to the church property. Except as otherwise provided in this subsection, to be exempt the property must be wholly used for church purposes. The loan or rental of property otherwise exempt under this subsection to a nonprofit organization, association, or corporation, or school for use for an eleemosynary activity or for use for activities related to a farmers market, does not nullify the exemption provided in this subsection if the rental income, if any, is reasonable and is devoted solely to the operation and maintenance of the property. However, activities related to a farmers market may not occur on the property more than fifty-three days each assessment year. For the purposes of this section, "farmers market" has the same meaning as "qualifying farmers market" as defined in RCW 66.24.170.

[2010 c 186 § 2; 1994 c 124 § 16; 1975 1st ex.s. c 291 § 12; 1973 2nd ex.s. c 40 § 1; 1971 ex.s. c 64 § 3; 1961 c 103 § 3; 1961 c 15 § 84.36.020. Prior: 1955 c 196 § 4; 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. Formerly RCW 84.40.010.]

Notes:

     Application -- Expiration date -- 2010 c 186: See notes following RCW 84.36.037.

     Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.

     Construction -- 1961 c 103: See note following RCW 49.60.040.

Burial lot for particular person: RCW 68.24.220.

Nonprofit cemetery associations, certain exemptions: RCW 68.20.110, 68.20.120.

     

84.36.020
Cemeteries, churches, parsonages, convents, and grounds. (Effective December 31, 2020.)


     *** CHANGE IN 2014 *** (SEE 6405.SL) ***

The following real and personal property shall be exempt from taxation:

     All lands, buildings, and personal property required for necessary administration and maintenance, used, or to the extent used, exclusively for public burying grounds or cemeteries without discrimination as to race, color, national origin or ancestry;

     All churches, personal property, and the ground, not exceeding five acres in area, upon which a church of any nonprofit recognized religious denomination is or shall be built, together with a parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property. The area exempted shall in any case include all ground covered by the church, parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property and the structures and ground necessary for street access, parking, light, and ventilation, but the area of unoccupied ground exempted in such cases, in connection with church, parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property, shall not exceed the equivalent of one hundred twenty by one hundred twenty feet except where additional unoccupied land may be required to conform with state or local codes, zoning, or licensing requirements. The parsonage and convent need not be on land contiguous to the church property. To be exempt the property must be wholly used for church purposes: PROVIDED, That the loan or rental of property otherwise exempt under this paragraph to a nonprofit organization, association, or corporation, or school for use for an eleemosynary activity shall not nullify the exemption provided in this paragraph if the rental income, if any, is reasonable and is devoted solely to the operation and maintenance of the property.

[1994 c 124 § 16; 1975 1st ex.s. c 291 § 12; 1973 2nd ex.s. c 40 § 1; 1971 ex.s. c 64 § 3; 1961 c 103 § 3; 1961 c 15 § 84.36.020. Prior: 1955 c 196 § 4; 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. Formerly RCW 84.40.010.]

Notes:

     Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.

     Construction -- 1961 c 103: See note following RCW 49.60.040.

Burial lot for particular person: RCW 68.24.220.

Nonprofit cemetery associations, certain exemptions: RCW 68.20.110, 68.20.120.




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 debt for student loans or that are guarantee agencies.


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

The following real and personal property shall be exempt from taxation:

     (1)(a) Property owned by nonprofit organizations or associations, organized and conducted for nonsectarian purposes, which shall be used for character-building, benevolent, protective or rehabilitative social services directed at persons of all ages.

     (b) The sale of donated merchandise shall not be considered a commercial use of the property under this section if the proceeds are devoted to the furtherance of the purposes of the selling organization or association as specified in this subsection (1).

     (c) In a county with a population of less than twenty thousand, the rental or use of property, owned by a nonprofit organization or association described in (a) of this subsection, by a person, group, or organization in one of the following ways shall not nullify the exemption:

     (i) The property may be rented or used for pecuniary gain or for business activities or by individuals, groups, and organizations for private purposes if the rental or use:

     (A) Does not exceed fifteen days each assessment year;

     (B) No comparable private for-profit facility exists within ten miles of the property that could be used for the same purpose for which the property is loaned or rented; and

     (C) All income from the rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt property, or for exempt purposes; or

     (ii) The property is rented or used by a nonprofit community group or other nonprofit organization that might not qualify for exemption if it owned the property as long as the rental or use of the property:

     (A) Does not exceed fifteen days each assessment year;

     (B) Does not result in pecuniary gain;

     (C) Does not involve business activities;

     (D) Is always for the general public good; and

     (E) All income from the rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt property, or for exempt purposes.

     (2) Property owned by any nonprofit church, denomination, group of churches, or an organization or association, the membership of which is comprised solely of churches or their qualified representatives, which is utilized as a camp facility if used for organized and supervised recreational activities and church purposes as related to such camp facilities. The exemption provided by this paragraph shall apply to a maximum of two hundred acres of any such camp as selected by the church, including buildings and other improvements thereon.

     (3) Property, including buildings and improvements required for the maintenance and safeguarding of such property, owned by nonprofit organizations or associations engaged in character building of boys and girls under eighteen years of age, and used for such purposes and uses, provided such purposes and uses are for the general public good: PROVIDED, That if existing charters provide that organizations or associations, which would otherwise qualify under the provisions of this paragraph, serve boys and girls up to the age of twenty-one years, then such organizations or associations shall be deemed qualified pursuant to this section.

     (4)(a) Property owned by all organizations and societies of veterans of any war of the United States, recognized as such by the department of defense, which shall have national charters, and which shall have for their general purposes and objects the preservation of the memories and associations incident to their war service and the consecration of the efforts of their members to mutual helpfulness and to patriotic and community service to state and nation. To be exempt such property must be used in such manner as may be reasonably necessary to carry out the purposes and objects of such societies.

     (b) The use of the property for pecuniary gain or for business activities, except as provided in this subsection (4), nullifies the exemption otherwise available for the property for the assessment year. The exemption is not nullified by:

     (i) The collection of rent or donations if the amount is reasonable and does not exceed maintenance and operation expenses.

     (ii) Fund-raising activities conducted by a nonprofit organization.

     (iii) The use of the property for pecuniary gain for periods of not more than fifteen days in a year.

     (c) An inadvertent use of the property in a manner inconsistent with the purpose for which exemption is granted, if the inadvertent use is not part of a pattern of use. A pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive assessment years.

     (5) Property owned by all corporations, incorporated under any act of congress, whose principal purposes are to furnish volunteer aid to members of the armed forces of the United States and also to carry on a system of national and international relief and to apply the same in mitigating the sufferings caused by pestilence, famine, fire, floods, and other national calamities and to devise and carry on measures for preventing the same.

     (6) Property owned by nonprofit organizations exempt from federal income tax under section 501(c)(3) of the internal revenue code of 1954, as amended, that are guarantee agencies under the federal guaranteed student loan program or that issue debt to provide or acquire student loans.

     (7) 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.

     (8) For the purposes of this section, "general public good" means members of the community derive a benefit from the rental or use of the property by the nonprofit community group or organization.

[2006 c 305 § 1; 1993 c 327 § 2; 1990 c 283 § 6; 1987 c 433 § 2; 1984 c 220 § 1; 1983 1st ex.s. c 25 § 1; 1973 2nd ex.s. c 40 § 2. Prior: 1971 ex.s. c 292 § 70; 1971 ex.s. c 64 § 1; 1969 c 137 § 1; 1961 c 15 § 84.36.030; prior: 1955 c 196 § 5; prior: (i) 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. (ii) 1945 c 109 § 1; Rem. Supp. 1945 § 11111a.]

Notes:

     Construction -- 1990 c 283 §§ 6 and 7: "Sections 6 and 7 of this act shall not be construed as modifying or affecting any other existing or future exemptions." [1990 c 283 § 8.]

     Applicability -- 1983 1st ex.s. c 25: "This act is effective for property taxes levied in calendar year 1983 and due and payable in calendar year 1984 and thereafter." [1983 1st ex.s. c 25 § 2.]

     Severability -- 1971 ex.s. c 292: See note following RCW 26.28.010.




84.36.031
Clarification of exemption in RCW 84.36.030.

(1) Except as provided otherwise in subsection (2) of this section, property leased, loaned, sold with the option to repurchase, or otherwise made available to organizations described in RCW 84.36.030 is not exempt from taxation.

     (2) Property remains eligible for the exemption under RCW 84.36.030, if:

     (a) The property is owned by an organization exempt under RCW 84.36.020 or 84.36.030 that loans, leases, or rents the property to another organization for the exempt purposes provided in RCW 84.36.030; or

     (b) The property is owned by an entity formed exclusively for the purpose of leasing the property to an organization that will use the property for the exempt purpose provided in RCW 84.36.030, if:

     (i) The lessee uses the property for the exempt purposes provided in RCW 84.36.030;

     (ii) The immediate previous owner of the property had received an exemption under RCW 84.36.020 or 84.36.030 for the property; and

     (iii) The benefit of the exemption inures to the benefit of the lessee organization.

[2012 c 76 § 1; 2006 c 305 § 2; 1969 c 137 § 2.]




84.36.032
Administrative offices of nonprofit religious organizations.


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

The real and personal property of the administrative offices of nonprofit recognized religious organizations shall be exempt to the extent that the property is used for the administration of the religious programs of the organization and such other programs as would be exempt under RCW 84.36.020 and 84.36.030 as now or hereafter amended.

[1975 1st ex.s. c 291 § 13.]

Notes:

     Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.




84.36.035
Property used by qualifying blood, tissue, or blood and tissue banks.


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

(1) The following property shall be exempt from taxation:

     All property, whether real or personal, belonging to or leased by any nonprofit corporation or association and used exclusively in the business of a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank, or in the administration of these businesses. If the real or personal property is leased, the benefit of the exemption shall inure to the nonprofit corporation or association.

     (2) The definitions in RCW 82.04.324 apply to this section.

[2004 c 82 § 4; 1995 2nd sp.s. c 9 § 1; 1971 ex.s. c 206 § 1.]

Notes:

     Applicability -- 1995 2nd sp.s. c 9 §§ 1 and 2: "Sections 1 and 2 of this act are effective for taxes levied for collection in 1996 and thereafter." [1995 2nd sp.s. c 9 § 6.]

     Effective date -- 1995 2nd sp.s. c 9: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [1995 2nd sp.s. c 9 § 7.]




84.36.037
Nonprofit organization property connected with operation of public assembly hall or meeting place. (Effective until December 31, 2020.)


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

(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 must 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, nullifies the exemption otherwise available for the property for the assessment year. The exemption is not nullified by:

     (a) The collection of rent or donations if all funds collected are used for capital improvements to the exempt property, maintenance and operation of the exempt property, or for exempt purposes.

     (b) Fund-raising activities conducted by a nonprofit organization.

     (c)(i) Except as provided in (c)(ii) of this subsection, the use of the property for pecuniary gain, for business activities for periods of not more than fifteen days each assessment year so long as 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 for exempt purposes.

     (ii) The use of the property for pecuniary gain or for business activities if the property is used for activities related to a qualifying farmers market, as defined in RCW 66.24.170, for not more than fifty-three days each assessment year, and 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.

     (d) In a county with a population of less than twenty thousand, the use of the property to promote the following business activities: Dance lessons, art classes, or music lessons.

     (e) An inadvertent use of the property in a manner inconsistent with the purpose for which exemption is granted, if the inadvertent use is not part of a pattern of use. A pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive assessment years.

     (4) The department of revenue must narrowly construe this exemption.

[2010 c 186 § 1; 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:

     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.

     

84.36.037
Nonprofit organization property connected with operation of public assembly hall or meeting place. (Effective December 31, 2020.)


     *** CHANGE IN 2014 *** (SEE 6405.SL) ***

(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, nullifies the exemption otherwise available for the property for the assessment year. The exemption is not nullified by:

     (a) The collection of rent or donations if all funds collected are used for capital improvements to the exempt property, maintenance and operation of the exempt property, or for exempt purposes.

     (b) Fund-raising activities conducted by a nonprofit organization.

     (c) The use of the property for pecuniary gain, for business activities for periods of not more than fifteen days each assessment year so long as 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 for exempt purposes.

     (d) In a county with a population of less than twenty thousand, the use of the property to promote the following business activities: Dance lessons, art classes, or music lessons.

     (e) An inadvertent use of the property in a manner inconsistent with the purpose for which exemption is granted, if the inadvertent use is not part of a pattern of use. A pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive assessment years.

     (4) The department of revenue shall narrowly construe this exemption.

[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:

     Applicability, construction -- 1981 c 141: See note following RCW 84.36.060.




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.]




84.36.041
Nonprofit homes for the aging.

(1) All real and personal property used by a nonprofit home for the aging that is reasonably necessary for the purposes of the home is exempt from taxation if the benefit of the exemption inures to the home and:

     (a) At least fifty percent of the occupied dwelling units in the home are occupied by eligible residents; or

     (b) The home is subsidized under a federal department of housing and urban development program. The department of revenue shall provide by rule a definition of homes eligible for exemption under this subsection (1)(b), consistent with the purposes of this section.

     (2) All real and personal property used by a nonprofit home for the aging that is reasonably necessary for the purposes of the home is exempt from taxation if the benefit of the exemption inures to the home and the construction, rehabilitation, acquisition, or refinancing of the home is financed under a program using bonds exempt from federal income tax if at least seventy-five percent of the total amount financed uses the tax exempt bonds and the financing program requires the home to reserve a percentage of all dwelling units so financed for low-income residents. The initial term of the exemption under this subsection shall equal the term of the tax exempt bond used in connection with the financing program, or the term of the requirement to reserve dwelling units for low-income residents, whichever is shorter. If the financing program involves less than the entire home, only those dwelling units included in the financing program are eligible for total exemption. The department of revenue shall provide by rule the requirements for monitoring compliance with the provisions of this subsection and the requirements for exemption including:

     (a) The number or percentage of dwelling units required to be occupied by low-income residents, and a definition of low income;

     (b) The type and character of the dwelling units, whether independent units or otherwise; and

     (c) Any particular requirements for continuing care retirement communities.

     (3) A home for the aging is eligible for a partial exemption on the real property and a total exemption for the home's personal property if the home does not meet the requirements of subsection (1) of this section because fewer than fifty percent of the occupied dwelling units are occupied by eligible residents, as follows:

     (a) A partial exemption shall be allowed for each dwelling unit in a home occupied by a resident requiring assistance with activities of daily living.

     (b) A partial exemption shall be allowed for each dwelling unit in a home occupied by an eligible resident.

     (c) A partial exemption shall be allowed for an area jointly used by a home for the aging and by a nonprofit organization, association, or corporation currently exempt from property taxation under one of the other provisions of this chapter. The shared area must be reasonably necessary for the purposes of the nonprofit organization, association, or corporation exempt from property taxation under one of the other provisions of this chapter, such as kitchen, dining, and laundry areas.

     (d) The amount of exemption shall be calculated by multiplying the assessed value of the property reasonably necessary for the purposes of the home, less the assessed value of any area exempt under (c) of this subsection, by a fraction. The numerator of the fraction is the number of dwelling units occupied by eligible residents and by residents requiring assistance with activities of daily living. The denominator of the fraction is the total number of occupied dwelling units as of December 31st of the first assessment year the home becomes operational for which exemption is claimed and January 1st of each subsequent assessment year for which exemption is claimed.

     (4) 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.

     (5) A home for the aging is exempt from taxation only if the organization operating the home is exempt from income tax under section 501(c) of the federal internal revenue code as existing on January 1, 1989, or such subsequent date as the director may provide by rule consistent with the purposes of this section.

     (6) In order for the home to be eligible for exemption under subsections (1)(a) and (3)(b) of this section, each eligible resident of a home for the aging shall submit an income verification form to the county assessor by July 1st of the assessment year for which exemption is claimed. However, during the first year a home becomes operational, the county assessor shall accept income verification forms from eligible residents up to December 31st of the assessment year. The income verification form shall be prescribed and furnished by the department of revenue. An eligible resident who has filed a form for a previous year need not file a new form until there is a change in status affecting the person's eligibility.

     (7) In determining the true and fair value of a home for the aging for purposes of the partial exemption provided by subsection (3) of this section, the assessor shall apply the computation method provided by RCW 84.34.060 and shall consider only the use to which such property is applied during the years for which such partial exemptions are available and shall not consider potential uses of such property.

     (8) As used in this section:

     (a) "Eligible resident" means a person who:

     (i) Occupied the dwelling unit as a principal place of residence as of December 31st of the first assessment year the home becomes operational. In each subsequent year, the eligible resident must occupy the dwelling unit as a principal place of residence as of January 1st of the assessment year for which the exemption is claimed. Confinement of the person to a hospital or nursing home does not disqualify the claim of exemption if the dwelling unit is temporarily unoccupied or if the dwelling unit is occupied by a spouse or a domestic partner, a person financially dependent on the claimant for support, or both; and

     (ii) Is sixty-one years of age or older on December 31st of the year in which the exemption claim is filed, or is, at the time of filing, retired from regular gainful employment by reason of physical disability. Any surviving spouse or surviving domestic partner of a person who was receiving an exemption at the time of the person's death shall qualify if the surviving spouse or surviving domestic partner is fifty-seven years of age or older and otherwise meets the requirements of this subsection; and

     (iii) Has a combined disposable income of no more than the greater of twenty-two thousand dollars or eighty percent 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 person resides. For the purposes of determining eligibility under this section, a "cotenant" means a person who resides with an eligible resident and who shares personal financial resources with the eligible resident.

     (b) "Combined disposable income" means the disposable income of the person submitting the income verification form, plus the disposable income of his or her spouse or domestic partner, and the disposable income of each cotenant occupying the dwelling unit for the preceding calendar year, less amounts paid by the person submitting the income verification form or his or her spouse or domestic partner or cotenant during the previous year for the treatment or care of either person received in the dwelling unit or in a nursing home. If the person submitting the income verification form was retired for two months or more of the preceding year, the combined disposable income of such person shall be calculated by multiplying the average monthly combined disposable income of such person during the months such person was retired by twelve. If the income of the person submitting the income verification form is reduced for two or more months of the preceding year by reason of the death of the person's spouse or domestic partner, the combined disposable income of such person shall be calculated by multiplying the average monthly combined disposable income of such person after the death of the spouse or domestic partner by twelve.

     (c) "Disposable income" means adjusted gross income as defined in the federal internal revenue code, as amended prior to January 1, 1989, or such subsequent date as the director may provide by rule consistent with the purpose of this section, plus all of the following items to the extent they are not included in or have been deducted from adjusted gross income:

     (i) Capital gains, other than gain excluded from income under section 121 of the federal internal revenue code to the extent it is reinvested in a new principal residence;

     (ii) Amounts deducted for loss;

     (iii) Amounts deducted for depreciation;

     (iv) Pension and annuity receipts;

     (v) Military pay and benefits other than attendant-care and medical-aid payments;

     (vi) Veterans benefits other than attendant-care and medical-aid payments;

     (vii) Federal social security act and railroad retirement benefits;

     (viii) Dividend receipts; and

     (ix) Interest received on state and municipal bonds.

     (d) "Resident requiring assistance with activities of daily living" means a person who requires significant assistance with the activities of daily living and who would be at risk of nursing home placement without this assistance.

     (e) "Home for the aging" means a residential housing facility that (i) provides a housing arrangement chosen voluntarily by the resident, the resident's guardian or conservator, or another responsible person; (ii) has only residents who are at least sixty-one years of age or who have needs for care generally compatible with persons who are at least sixty-one years of age; and (iii) provides varying levels of care and supervision, as agreed to at the time of admission or as determined necessary at subsequent times of reappraisal.

     (9) A for-profit home for the aging that converts to nonprofit status after June 11, 1992, and would otherwise be eligible for tax exemption under this section may not receive the tax exemption until five years have elapsed since the conversion. The exemption shall then be ratably granted over the next five years.

[2008 c 6 § 707; 2001 c 187 § 14. Prior: 1999 c 358 § 16; 1999 c 356 § 1; 1998 c 311 § 20; 1997 c 3 § 124 (Referendum Bill No. 47, approved November 4, 1997); 1993 c 151 § 1; 1992 c 213 § 1; 1991 sp.s. c 24 § 1; 1991 c 203 § 2; 1989 c 379 § 2.]

Notes:

     Part headings not law -- Severability -- 2008 c 6: See RCW 26.60.900 and 26.60.901.

     Application -- 2001 c 187: See note following RCW 84.40.020.

     Effective date -- 1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.

     Effective date -- 1999 c 356: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 17, 1999]." [1999 c 356 § 2.]

     Application -- Severability -- Part headings not law -- Referral to electorate -- 1997 c 3: See notes following RCW 84.40.030.

     Applicability -- 1993 c 151: "This act shall be effective for taxes levied in 1994 for collection in 1995 and for taxes levied thereafter." [1993 c 151 § 2.]

     Applicability -- 1992 c 213: "The combined disposable income threshold of twenty-two thousand dollars or less contained in section 1 of this act shall be effective for taxes levied for collection in 1993 and thereafter." [1992 c 213 § 3.]

     Severability -- Effective date -- 1989 c 379: See notes following RCW 84.36.040.




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.

     (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 developmentally disabled persons.

     (b) The housing must be occupied by eligible persons who have a low income.

     (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 developmentally disabled persons.

[1998 c 202 § 1.]




84.36.043
Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence.

(1) The real and personal property used by a nonprofit organization in providing emergency or transitional housing for low-income homeless persons as defined in RCW 35.21.685 or 36.32.415 or victims of domestic violence who are homeless for personal safety reasons is exempt from taxation if:

     (a) The charge, if any, for the housing does not exceed the actual cost of operating and maintaining the housing; and

     (b)(i) The property is owned by the nonprofit organization; or

     (ii) The property is rented or leased by the nonprofit organization and the benefit of the exemption inures to the nonprofit organization.

     (2) As used in this section:

     (a) "Homeless" means persons, including families, who, on one particular day or night, do not have decent and safe shelter nor sufficient funds to purchase or rent a place to stay.

     (b) "Emergency housing" means a project that provides housing and supportive services to homeless persons or families for up to sixty days.

     (c) "Transitional housing" means a project that provides housing and supportive services to homeless persons or families for up to two years and that has as its purpose facilitating the movement of homeless persons and families into independent living.

     (3) This exemption is subject to the administrative provisions contained in RCW 84.36.800 through 84.36.865.

[1998 c 174 § 1; 1991 c 198 § 1; 1990 c 283 § 2; 1983 1st ex.s. c 55 § 12.]

Notes:

     Effective dates -- 1983 1st ex.s. c 55: See note following RCW 82.08.010.




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.




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.]




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.]




84.36.050
Schools and colleges.


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

The following property is exempt from taxation:

     (1) Property owned or used by or for any nonprofit school or college in this state for educational purposes or cultural or art educational programs as defined in RCW 82.04.4328. Real property so exempt shall not exceed four hundred acres including, but not limited to, buildings and grounds designed for the educational, athletic, or social programs of the institution, the housing of students, religious faculty, and the chief administrator, athletic buildings, and all other school or college facilities, the need for which would be nonexistent but for the presence of the school or college. The property must be principally designed to further the educational, athletic, or social functions of the college or school. If the property is leased, the benefit of the exemption must inure to such school or college.

     (2) Real or personal property owned by a not-for-profit foundation that is established for the exclusive support of an institution of higher education, as defined in RCW 28B.10.016. If the property is leased to and used by the institution for college or campus purposes, it must be principally designed to further the educational, athletic, or social functions of the institution. The exemption is only available for property actively utilized by currently enrolled students. The benefit of the exemption must inure to the college.

     (3) Subject to subsection (4) of this section, if the property exempt under subsection (1) or (2) of this section is used by an individual or organization not entitled to a property tax exemption, except as provided in this subsection, the exemption is nullified for the assessment year in which such use occurs. The exemption is not nullified as a result of any of the uses listed in (a) or (b) of this subsection:

     (a) The property is used by students, alumni, faculty, staff, or other persons or entities in a manner consistent with the educational, social, or athletic programs, including property used for related administrative and support functions, of the school or college and not for pecuniary gain or to promote business activities. Notwithstanding the foregoing, the school or college may contract with and permit the use of school or college property by persons or entities to provide school or college-related programs or services including, but not limited to, the provision of food services to students, faculty, and staff, the operation of a bookstore on campus, and the provision to the school or college of maintenance, operational, or administrative services without nullifying the exemption; or

     (b) The property is used for pecuniary gain or to promote business activities for not more than seven days in the calendar year, such uses to be measured separately with respect to each specific portion of such property. If exempt property is used as a sports or educational camp or program taught, operated, or conducted by a faculty member who is required or permitted to do so as part of his or her compensation package, the days when the property is so used will not be included in calculating the seven day limitation of this subsection (3)(b).

     (4) The amount of rent or donations, if any, received by the college or school for such uses described in subsection (3)(a) or (b) of this section, or by an organization entitled to a property tax exemption, must be reasonable and not exceed maintenance and operation expenses associated with the use by such user.

     (5) The exemption under this section will not be nullified by an inadvertent use of the property in a manner inconsistent with the purpose for which exemption is granted, if the inadvertent use is not part of a pattern of use. A pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive assessment years.

[2006 c 226 § 2; 2001 c 126 § 2; 1984 c 220 § 5; 1973 2nd ex.s. c 40 § 4; 1971 ex.s. c 206 § 2; 1970 ex.s. c 55 § 1; 1961 c 15 §84.36.050 . Prior: 1955 c 196 § 7; 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. Formerly RCW 84.40.010.]

Notes:

     Findings -- Intent -- 2006 c 226: "The legislature finds that independent nonprofit schools, colleges, and universities are vital educational resources to the state of Washington. For the state to be competitive in a global economy, all educational resources must be competitive and provide high-quality programs and services for students.

     The legislature recognizes that independent nonprofit schools, colleges, and universities are important economic drivers in their communities, and encourages institutions to support local communities, to provide public benefit, and to respond to community expectations that they share facilities, offer programs, and attract students on par with Washington's publicly owned institutions and out-of-state schools and colleges. Further, the legislature encourages innovative programs and educational opportunities, sustainable practices, and increased use of facilities so that operations of institutions can be more cost-effective.

     The legislature wishes to remove barriers that discourage institutions from being more collaborative, that make it more difficult to provide high-quality services and necessities to their students, and that discourage appropriate and beneficial use of institutional facilities by the broader community. To this end, the legislature seeks to provide consistent, predictable, and easily administrable rules for reference by the state department of revenue and schools and colleges." [2006 c 226 § 1.]

     Application -- 2001 c 126: See note following RCW 84.36.040.

     Effective date -- 1970 ex.s. c 55: "The effective date of this 1970 amendatory act is July 1, 1970." [1970 ex.s. c 55 § 14.]




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, implements, and buildings of cities, towns, or fire companies — Humane societies.


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

(1) The following property shall be exempt from taxation:

     (a) All art, scientific, or historical collections of associations maintaining and exhibiting such collections for the benefit of the general public and not for profit, together with all real and personal property of such associations used exclusively for the safekeeping, maintaining and exhibiting of such collections;

     (b) All the real and personal property owned by or leased to associations engaged in the production and performance of musical, dance, artistic, dramatic, or literary works for the benefit of the general public and not for profit, which real and personal property is used exclusively for this production or performance;

     (c) All fire engines and other implements used for the extinguishment of fire, and the buildings used exclusively for their safekeeping, and for meetings of fire companies, as long as the property belongs to any city or town or to a fire company; and

     (d) All property owned by humane societies in this state in actual use by the societies.

     (2) To receive an exemption under subsection (1)(a) or (b) of this section:

     (a) An organization must be organized and operated exclusively for artistic, scientific, historical, literary, musical, dance, dramatic, or educational purposes and receive a substantial part of its support (exclusive of income received in the exercise or performance by such organization of its purpose or function) from the United States or any state or any political subdivision thereof or from direct or indirect contributions from the general public.

     (b) If the property is not currently being used for an exempt purpose but will be used for an exempt purpose within a reasonable period of time, the nonprofit organization, association, or corporation claiming the exemption must submit proof that a reasonably specific and active program is being carried out to construct, remodel, or otherwise enable the property to be used for an exempt purpose. The property does not qualify for an exemption during this interim period if the property is used by, loaned to, or rented to a for-profit organization or business enterprise. Proof of a specific and active program to build or remodel the property so it may be used for an exempt purpose may include, but is not limited to:

     (i) Affirmative action by the board of directors, trustees, or governing body of the nonprofit organization, association, or corporation toward an active program of construction or remodeling;

     (ii) Itemized reasons for the proposed construction or remodeling;

     (iii) Clearly established plans for financing the construction or remodeling; or

     (iv) Building permits.

     (3) The use of property exempt under subsection (1)(a) or (b) of this section by entities not eligible for a property tax exemption under this chapter, except as provided in this section, nullifies the exemption otherwise available for the property for the assessment year. The exemption is not nullified if:

     (a) The property is used by entities not eligible for a property tax exemption under this chapter for periods of not more than fifty days in the calendar year;

     (b) The property is not used for pecuniary gain or to promote business activities for more than fifteen of the fifty days in the calendar year; and

     (c) The property is used for artistic, scientific, or historic purposes, for the production and performance of musical, dance, artistic, dramatic, or literary works, or for community gatherings or assembly, or meetings.

     (4) The fifty and fifteen-day limitations in subsection (3) of this section do not include days used for setup and takedown activities preceding or following a meeting or other event by an entity using the property as provided in subsection (3) of this section.

[2009 c 58 § 1; 2003 c 121 § 1; 1995 c 306 § 1; 1981 c 141 § 1; 1973 2nd ex.s. c 40 § 5; 1961 c 15 § 84.36.060. Prior: 1955 c 196 § 8; 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. Formerly RCW 84.40.010.]

Notes:

     Applicability -- 1995 c 306: "The [This] act is effective for taxes levied for collection in 1995 and thereafter." [1995 c 306 § 2.]

     Effective date -- 1995 c 306: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 9, 1995]." [1995 c 306 § 3.]

     Applicability, construction -- 1981 c 141: "This act shall apply to taxes payable in 1982 and in subsequent years and shall be strictly construed." [1981 c 141 § 6.]




84.36.070
Intangible personal property — Appraisal.

(1) Intangible personal property is exempt from ad valorem taxation.

     (2) "Intangible personal property" means:

     (a) All moneys and credits including mortgages, notes, accounts, certificates of deposit, tax certificates, judgments, state, county and municipal bonds and warrants and bonds and warrants of other taxing districts, bonds of the United States and of foreign countries or political subdivisions thereof and the bonds, stocks, or shares of private corporations;

     (b) Private nongovernmental personal service contracts, private nongovernmental athletic or sports franchises, or private nongovernmental athletic or sports agreements provided that the contracts, franchises, or agreements do not pertain to the use or possession of tangible personal or real property or to any interest in tangible personal or real property; and

     (c) Other intangible personal property such as trademarks, trade names, brand names, patents, copyrights, trade secrets, franchise agreements, licenses, permits, core deposits of financial institutions, noncompete agreements, customer lists, patient lists, favorable contracts, favorable financing agreements, reputation, exceptional management, prestige, good name, or integrity of a business.

     (3) "Intangible personal property" does not include zoning, location, view, geographic features, easements, covenants, proximity to raw materials, condition of surrounding property, proximity to markets, the availability of a skilled workforce, and other characteristics or attributes of property.

     (4) This section does not preclude the use of, or permit a departure from, generally accepted appraisal practices and the appropriate application thereof in the valuation of real and tangible personal property, including the appropriate consideration of licenses, permits, and franchises granted by a government agency that affect the use of the property.

[1997 c 181 § 1; 1974 ex.s. c 118 § 1; 1961 c 15 § 84.36.070. Prior: 1931 c 96 § 1; RRS § 11111-1. FORMER PART OF SECTION: 1925 ex.s. c 130 § 5, part, now codified in RCW 84.04.080.]

Notes:

     Construction -- 1997 c 181: "This act shall not be construed to amend or modify any existing statute or rule relating to the treatment of computer software, retained rights in computer software, and golden and master copies of computer software for property tax purposes." [1997 c 181 § 3.]

     Intent -- No relation to other state's law -- 1997 c 181: "Nothing in this act is intended to incorporate and nothing in this act is based on any other state's statutory or case law." [1997 c 181 § 4.]

     Severability -- 1997 c 181: "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." [1997 c 181 § 5.]

     Applicability -- 1997 c 181: "This act is effective for taxes levied for collection in 1999 and thereafter." [1997 c 181 § 6.]

     Report to legislature -- 1997 c 181: "By December 1, 2000, the department of revenue shall submit a report to the house finance committee, the senate ways and means committee, and the office of the governor on tax shifts, tax losses, and any litigation resulting from this act." [1997 c 181 § 7.]




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.]




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.




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.




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.]




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.]




84.36.110
Household goods and personal effects — Fifteen thousand dollars actual value to head of family.

The following property shall be exempt from taxation:

     (1) All household goods and furnishings in actual use by the owner thereof in equipping and outfitting his or her residence or place of abode and not for sale or commercial use, and all personal effects held by any person for his or her exclusive use and benefit and not for sale or commercial use.

     (2) The personal property, other than specified in subsection (1) of this section, of each head of a family liable to assessment and taxation of which the individual is the actual and bona fide owner to an amount of fifteen thousand dollars of true and fair value. This exemption shall not apply to any private motor vehicle or mobile home. If the county assessor is satisfied that all of the personal property of any person is exempt from taxation under the provisions of this statute or any other statute providing exemptions for personal property, no listing of such property shall be required. However, if the personal property described in this subsection exceeds in value the amount allowed as exempt, then a complete list of said personal property shall be made as provided by law, and the county assessor shall deduct the amount of the exemption authorized by this subsection from the total amount of the assessment and impose taxes on the remainder.

[2006 c 281 § 2; 1988 c 10 § 1; 1971 ex.s. c 299 § 71; 1961 c 15 § 84.36.110. Prior: 1935 c 27 § 1; RRS § 11111-7.]

Notes:

     Contingent effective date -- 2006 c 281: "This act takes effect January 1, 2007, if the proposed amendment to Article VII, section 1 of the state Constitution authorizing an increased personal exemption for the head of a family is validly submitted to and is approved and ratified by the voters at the next general election. If the proposed amendment is not approved and ratified, this act is void in its entirety." [2006 c 281 § 3.]

     Finding -- Intent -- 2006 c 281: "The legislature finds that it is in the public interest of the people of the state of Washington to ease the burden of property taxes paid by the head of a family. To achieve this purpose, this act increases the amount of personal property exemption for the head of a family from three thousand dollars to fifteen thousand dollars. The last time this exemption was increased was 1988. It is the clear and unambiguous intent of the legislature that the property described within this measure shall be exempt for [from] taxation, as authorized by Article VII, section 1 of the state Constitution." [2006 c 281 § 1.]

     Contingent effective date -- 1988 c 10: "This act shall take effect January 1, 1989, for taxes levied for collection in 1990 and thereafter, if the proposed amendment to Article VII, section 1 of the state Constitution authorizing an increased personal exemption for the head of a family (HJR 4222) is validly submitted to and is approved and ratified by the voters at a general election held in November 1988. If the proposed amendment is not so approved and ratified, this act shall be null and void in its entirety." [1988 c 10 § 2.] The proposed constitutional amendment was approved by the voters on November 8, 1988.

     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.




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.




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.]




84.36.133
Aircraft owned and operated by a commuter air carrier. (Effective January 1, 2014.)

(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.]




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:

     Severability -- Effective dates -- 1983 c 161: See RCW 43.180.903 and 43.180.904.




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.]




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.]




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.]




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.




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 certification.

(1) All improvements to real and personal property that benefit fish and wildlife habitat, water quality, or water quantity are exempt from taxation if the improvements are included under a written conservation plan approved by a conservation district. The conservation districts must cooperate with the federal natural resource conservation service, other conservation districts, the department of ecology, the department of fish and wildlife, and nonprofit organizations to assist landowners by working with them to obtain approved conservation plans so as to qualify for the exemption provided for in this section. As provided in subsection (3) of this section and RCW 89.08.440(2), a conservation district must initially certify that the best management practice benefits fish and wildlife habitat, water quality, or water quantity. A habitat conservation plan under the terms of the federal endangered species act is not considered a conservation plan for purposes of this exemption.

     (2) The exemption remains in effect only if improvements identified in the written best management practices agreement are maintained as originally approved or amended. Improvements made as a requirement to mitigate for impacts to fish and wildlife habitat, water quality, or water quantity are not eligible for exemption under this section.

     (3) A claim for exemption under this section must be filed annually with the county assessor on or before October 31st during the year for exemption from taxes levied for collection in the following year when submitted on forms prescribed by the department of revenue developed in consultation with the conservation district. The landowner must certify each subsequent year that the improvements for which exemption is sought are maintained as originally approved or amended in the written conservation plan. In the first filing year, the claim must contain the initial certification by the conservation district that the improvements for which exemption is sought were included under a written conservation plan approved by the conservation district including best management practices that benefit fish and wildlife habitat, water quality, or water quantity. Each subsequent filing year, the claim must contain a copy of the conservation district's initial certification made in the first filing year, along with the landowner's own certification for the current filing year.

[2013 c 236 § 1; 1997 c 295 § 2.]

Notes:

     Application -- 1997 c 295 § 2: "Section 2 of this act applies to taxes levied for collection in 1998 and thereafter." [1997 c 295 § 4.]

     Purpose -- 1997 c 295: "The purpose of this act is to improve fish and wildlife habitat, water quality, and water quantity for the benefit of the public at large. Private property owners should be encouraged to make voluntary improvements to their property as recommended by governmental agencies without the penalty of paying higher property taxes as a result of those improvements." [1997 c 295 § 1.]




84.36.260
Property, interests, etc., used for conservation of ecological systems, natural resources, or open space — Conservation or scientific research organizations.


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

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 park lands, 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:

     (1) 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

     (2) Such property interests shall be 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: (a) 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 (b) 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.

[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:

     Savings -- 1967 ex.s. c 149: See RCW 82.98.035.

     Severability -- 1967 ex.s. c 149: See note following RCW 82.98.030.




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.



84.36.264
Application for exemption under RCW 84.36.260, conservation of ecological systems.


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

Owners of property desiring tax exempt status pursuant to the provisions of RCW 84.36.260 shall make an application for the exemption with the department. If such property qualifies pursuant to RCW 84.36.260(2), a copy of the option shall also be submitted to the department. Such option shall clearly state the purchase price pursuant to the option or the appraisal value as determined by the department of revenue.

[1994 c 124 § 17; 1973 c 112 § 3.]




84.36.300
Stocks of merchandise, goods, wares, or material — Aircraft parts, etc. — When eligible for exemption.

There shall be exempt from taxation a portion of each separately assessed stock of merchandise, as that word is defined in this section, owned or held by any taxpayer on the first day of January of any year computed by first multiplying the total amount of that stock of such merchandise, as determined in accordance with RCW 84.40.020, by a percentage determined by dividing the amount of such merchandise brought into this state by the taxpayer during the preceding year for that stock by the total additions to that stock by the taxpayer during that year, and then multiplying the result of the latter computation by a percentage determined by dividing the total out-of-state shipments of such merchandise by the taxpayer during the preceding year from that stock (and regardless of whether or not any such shipments involved a sale of, or a transfer of title to, the merchandise within this state) by the total shipments of such merchandise by the taxpayer during the preceding year from that stock. As used in this section, the word "merchandise" means goods, wares, merchandise, or material which were not manufactured in this state by the taxpayer and which were acquired by him or her (in any other manner whatsoever, including manufacture by him or her outside of this state) for the purpose of sale or shipment in substantially the same form in which they were acquired by him or her within this state or were brought into this state by him or her. Breaking of packages or of bulk shipments, packaging, repackaging, labeling, or relabeling shall not be considered as a change in form within the meaning of this section. A taxpayer who has made no shipments of merchandise, either out-of-state or in-state, during the preceding year, may compute the percentage to be applied to the stock of merchandise on the basis of his or her experience from March 1st of the preceding year to the last day of February of the current year, in lieu of computing the percentage on the basis of his or her experience during the preceding year. The rule of strict construction shall not apply to this section.

     All rights, title, or interest in or to any aircraft parts, equipment, furnishings, or accessories (but not engines or major structural components) which are manufactured outside of the state of Washington and are owned by purchasers of the aircraft constructed, under construction or to be constructed in the state of Washington, and are shipped into the state of Washington for installation in or use in connection with the operation of such aircraft shall be exempt from taxation prior to and during construction of such aircraft and while held in this state for periods preliminary to and during the transportation of such aircraft from the state of Washington.

[2013 c 23 § 348; 1973 c 149 § 2; 1969 ex.s. c 124 § 1.]

Notes:

     Effective date -- Savings -- 1969 ex.s. c 124: "This 1969 act shall be effective as of January 1, 1969: PROVIDED, HOWEVER, That the repeals contained in this act shall not be construed as affecting any existing right acquired or any liability or obligation incurred under the provision of the statutes repealed." [1969 ex.s. c 124 § 7.]




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.]




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.




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.




84.36.350
Property owned or used for sheltered workshops for handicapped.

(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 handicapped persons, 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 the handicapped 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 handicapped individuals.

[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.




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.]




84.36.381
Residences — Property tax exemptions — Qualifications.

A person is exempt from any legal obligation to pay all or a portion of the amount of excess and regular real property taxes due and payable in the year following the year in which a claim is filed, and thereafter, in accordance with the following:

     (1) The property taxes must have been imposed upon a residence which was occupied by the person claiming the exemption as a principal place of residence as of the time of filing. However, any person who sells, transfers, or is displaced from his or her residence may transfer his or her exemption status to a replacement residence, but no claimant may receive an exemption on more than one residence in any year. Moreover, confinement of the person to a hospital, nursing home, assisted living facility, or adult family home does not disqualify the claim of exemption if:

     (a) The residence is temporarily unoccupied;

     (b) The residence is occupied by a spouse or a domestic partner and/or a person financially dependent on the claimant for support; or

     (c) The residence is rented for the purpose of paying nursing home, hospital, assisted living facility, or adult family home costs;

     (2) The person claiming the exemption must have owned, at the time of filing, in fee, as a life estate, or by contract purchase, the residence on which the property taxes have been imposed or if the person claiming the exemption lives in a cooperative housing association, corporation, or partnership, such person must own a share therein representing the unit or portion of the structure in which he or she resides. For purposes of this subsection, a residence owned by a marital community or state registered domestic partnership or owned by cotenants is deemed to be owned by each spouse or each domestic partner or each cotenant, and any lease for life is deemed a life estate;

     (3)(a) The person claiming the exemption must be:

     (i) Sixty-one years of age or older on December 31st of the year in which the exemption claim is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of disability; or

     (ii) A veteran of the armed forces of the United States entitled to and receiving compensation from the United States department of veterans affairs at a total disability rating for a service-connected disability.

     (b) However, any surviving spouse or surviving domestic partner of a person who was receiving an exemption at the time of the person's death will qualify if the surviving spouse or surviving domestic partner is fifty-seven years of age or older and otherwise meets the requirements of this section;

     (4) The amount that the person is exempt from an obligation to pay is calculated on the basis of combined disposable income, as defined in RCW
84.36.383. If the person claiming the exemption was retired for two months or more of the assessment year, the combined disposable income of such person must be calculated by multiplying the average monthly combined disposable income of such person during the months such person was retired by twelve. If the income of the person claiming exemption is reduced for two or more months of the assessment year by reason of the death of the person's spouse or the person's domestic partner, or when other substantial changes occur in disposable income that are likely to continue for an indefinite period of time, the combined disposable income of such person must be calculated by multiplying the average monthly combined disposable income of such person after such occurrences by twelve. If it is necessary to estimate income to comply with this subsection, the assessor may require confirming documentation of such income prior to May 31 of the year following application;

     (5)(a) A person who otherwise qualifies under this section and has a combined disposable income of thirty-five thousand dollars or less is exempt from all excess property taxes; and

     (b)(i) A person who otherwise qualifies under this section and has a combined disposable income of thirty thousand dollars or less but greater than twenty-five thousand dollars is exempt from all regular property taxes on the greater of fifty thousand dollars or thirty-five percent of the valuation of his or her residence, but not to exceed seventy thousand dollars of the valuation of his or her residence; or

     (ii) A person who otherwise qualifies under this section and has a combined disposable income of twenty-five thousand dollars or less is exempt from all regular property taxes on the greater of sixty thousand dollars or sixty percent of the valuation of his or her residence;

     (6)(a) For a person who otherwise qualifies under this section and has a combined disposable income of thirty-five thousand dollars or less, the valuation of the residence is the assessed value of the residence on the later of January 1, 1995, or January 1st of the assessment year the person first qualifies under this section. If the person subsequently fails to qualify under this section only for one year because of high income, this same valuation must be used upon requalification. If the person fails to qualify for more than one year in succession because of high income or fails to qualify for any other reason, the valuation upon requalification is the assessed value on January 1st of the assessment year in which the person requalifies. If the person transfers the exemption under this section to a different residence, the valuation of the different residence is the assessed value of the different residence on January 1st of the assessment year in which the person transfers the exemption.

     (b) In no event may the valuation under this subsection be greater than the true and fair value of the residence on January 1st of the assessment year.

     (c) This subsection does not apply to subsequent improvements to the property in the year in which the improvements are made. Subsequent improvements to the property must be added to the value otherwise determined under this subsection at their true and fair value in the year in which they are made.

[2012 c 10 § 73; 2011 c 174 § 105; 2010 c 106 § 306; 2008 c 6 § 706; 2005 c 248 § 2; 2004 c 270 § 1; 1998 c 333 § 1; 1996 c 146 § 1; 1995 1st sp.s. c 8 § 1; 1994 sp.s. c 8 § 1; 1993 c 178 § 1; 1992 c 187 § 1. Prior: 1991 c 213 § 3; 1991 c 203 § 1; 1987 c 301 § 1; 1983 1st ex.s. c 11 § 5; 1983 1st ex.s. c 11 § 2; 1980 c 185 § 4; 1979 ex.s. c 214 § 1; 1977 ex.s. c 268 § 1; 1975 1st ex.s. c 291 § 14; 1974 ex.s. c 182 § 1.]

Notes:

     Application -- 2012 c 10: See note following RCW 18.20.010.

     Effective date -- 2010 c 106: See note following RCW 35.102.145.

     Part headings not law -- Severability -- 2008 c 6: See RCW 26.60.900 and 26.60.901.

     Application -- 2005 c 248: "This act applies to taxes levied for collection in 2006 and thereafter." [2005 c 248 § 3.]

     Application -- 1998 c 333: "This act applies to taxes levied for collection in 1999 and thereafter." [1998 c 333 § 4.]

     Effective date -- 1996 c 146: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 25, 1996]." [1996 c 146 § 2.]

     Effective date of 1994 sp.s. c 8 -- Applicability -- 1995 1st sp.s. c 8: "Chapter 8, Laws of 1994 sp. sess. shall take effect July 1, 1995, and shall be effective for taxes levied in 1995 for collection in 1996 and thereafter." [1995 1st sp.s. c 8 § 6.]

     Application -- 1995 1st sp.s. c 8: "This act shall apply to taxes levied in 1995 for collection in 1996 and thereafter." [1995 1st sp.s. c 8 § 7.]

     Severability -- 1995 1st sp.s. c 8: "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." [1995 1st sp.s. c 8 § 8.]

     Effective date -- 1995 1st sp.s. c 8: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [1995 1st sp.s. c 8 § 9.]

     Applicability -- 1993 c 178: "This act shall be effective for taxes levied for collection in 1993 and thereafter." [1993 c 178 § 2.]

     Effective date -- 1993 c 178: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [April 30, 1993]." [1993 c 178 § 3.]

     Applicability -- 1992 c 187: "Section 1 of this act shall be effective for taxes levied for collection in 1992 and thereafter." [1992 c 187 § 2.]

     Applicability -- 1991 c 213: See note following RCW 84.38.020.

     Applicability -- 1991 c 203: "Section 1 of this act shall be effective for taxes levied for collection in 1992 and thereafter." [1991 c 203 § 5.]

     Applicability -- 1987 c 301: "This act shall be effective for taxes levied for collection in 1989 and thereafter." [1987 c 301 § 2.]

     Intent -- 1983 1st ex.s. c 11: "The legislature finds that inflation has significant detrimental effects on the senior citizen property tax relief program. Inflation increases incomes without increasing real buying power. Inflation also raises the values of homes, and thus the taxes on those homes. This act addresses the problem of inflation in two ways. First, the assessed value exemption is tied to home value so it will increase as values rise. Secondly, though the income of most senior citizens does not keep pace with inflation, it is the legislature's intent that inflationary increases in incomes will not result in program disqualification. Therefore, the income levels are adjusted to reflect the forecasted increase in inflation. The legislature also recommends that similar adjustments be examined by future legislatures." [1983 1st ex.s. c 11 § 1.]

     Applicability -- 1983 1st ex.s. c 11: "This act applies to taxes first due in 1984 and thereafter." [1983 1st ex.s. c 11 § 7.]

     Effective dates -- 1983 1st ex.s. c 11: "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 immediately [May 11, 1983], except sections 5 and 6 of this act shall take effect January 1, 1984." [1983 1st ex.s. c 11 § 8.]

     Applicability -- 1980 c 185: See note following RCW 84.36.379.

     Applicability -- 1979 ex.s. c 214: "The exemption created by sections 1 through 4 of this act shall be effective starting with property taxes levied in calendar year 1979 for collection in calendar year 1980. The former exemption created by the law amended shall continue to be effective with respect to property taxes levied in calendar year 1978 for collection in calendar year 1979." [1979 ex.s. c 214 § 10.]

     Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.

     Severability -- 1974 ex.s. c 182: "If any provision of this 1974 amendatory 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 182 § 8.]




84.36.383
Residences — Definitions.

As used in RCW 84.36.381 through 84.36.389, except where the context clearly indicates a different meaning:

     (1) The term "residence" means a single family dwelling unit whether such unit be separate or part of a multiunit dwelling, including the land on which such dwelling stands not to exceed one acre, except that a residence includes any additional property up to a total of five acres that comprises the residential parcel if this larger parcel size is required under land use regulations. The term also includes a share ownership in a cooperative housing association, corporation, or partnership if the person claiming exemption can establish that his or her share represents the specific unit or portion of such structure in which he or she resides. The term also includes a single family dwelling situated upon lands the fee of which is vested in the United States or any instrumentality thereof including an Indian tribe or in the state of Washington, and notwithstanding the provisions of RCW 84.04.080 and 84.04.090, such a residence is deemed real property.

     (2) The term "real property" also includes a mobile home which has substantially lost its identity as a mobile unit by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe, connections with sewer, water, or other utilities. A mobile home located on land leased by the owner of the mobile home is subject, for tax billing, payment, and collection purposes, only to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.

     (3) "Department" means the state department of revenue.

     (4) "Combined disposable income" means the disposable income of the person claiming the exemption, plus the disposable income of his or her spouse or domestic partner, and the disposable income of each cotenant occupying the residence for the assessment year, less amounts paid by the person claiming the exemption or his or her spouse or domestic partner during the assessment year for:

     (a) Drugs supplied by prescription of a medical practitioner authorized by the laws of this state or another jurisdiction to issue prescriptions;

     (b) The treatment or care of either person received in the home or in a nursing home, assisted living facility, or adult family home; and

     (c) Health care insurance premiums for medicare under Title XVIII of the social security act.

     (5) "Disposable income" means adjusted gross income as defined in the federal internal revenue code, as amended prior to January 1, 1989, or such subsequent date as the director may provide by rule consistent with the purpose of this section, plus all of the following items to the extent they are not included in or have been deducted from adjusted gross income:

     (a) Capital gains, other than gain excluded from income under section 121 of the federal internal revenue code to the extent it is reinvested in a new principal residence;

     (b) Amounts deducted for loss;

     (c) Amounts deducted for depreciation;

     (d) Pension and annuity receipts;

     (e) Military pay and benefits other than attendant-care and medical-aid payments;

     (f) Veterans benefits, other than:

     (i) Attendant-care payments;

     (ii) Medical-aid payments;

     (iii) Disability compensation, as defined in Title 38, part 3, section 3.4 of the code of federal regulations, as of January 1, 2008; and

     (iv) Dependency and indemnity compensation, as defined in Title 38, part 3, section 3.5 of the code of federal regulations, as of January 1, 2008;

     (g) Federal social security act and railroad retirement benefits;

     (h) Dividend receipts; and

     (i) Interest received on state and municipal bonds.

     (6) "Cotenant" means a person who resides with the person claiming the exemption and who has an ownership interest in the residence.

     (7) "Disability" has the same meaning as provided in 42 U.S.C. Sec. 423(d)(1)(A) as amended prior to January 1, 2005, or such subsequent date as the department may provide by rule consistent with the purpose of this section.

[2012 c 10 § 74; 2010 c 106 § 307. Prior: 2008 c 182 § 1; 2008 c 6 § 709; 2006 c 62 § 1; 2004 c 270 § 2; 1999 c 358 § 18; 1995 1st sp.s. c 8 § 2; 1994 sp.s. c 8 § 2; 1991 c 213 § 4; 1991 c 219 § 1; 1989 c 379 § 6; 1987 c 155 § 2; 1985 c 395 § 3; 1983 1st ex.s. c 11 § 4; 1980 c 185 § 5; 1979 ex.s. c 214 § 2; 1975 1st ex.s. c 291 § 15; 1974 ex.s. c 182 § 2.]

Notes:

     Application -- 2012 c 10: See note following RCW 18.20.010.

     Effective date -- 2010 c 106: See note following RCW 35.102.145.

     Application -- 2008 c 182: "This act applies to taxes levied for collection in 2009 and thereafter." [2008 c 182 § 2.]

     Part headings not law -- Severability -- 2008 c 6: See RCW 26.60.900 and 26.60.901.

     Application -- 2006 c 62: "This act applies to taxes levied for collection in 2007 and thereafter." [2006 c 62 § 4.]

     Effective date -- 1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.

     Effective date of 1994 sp.s. c 8 -- Applicability -- 1995 1st sp.s. c 8: See note following RCW 84.36.381.

     Application -- Severability -- Effective date -- 1995 1st sp.s. c 8: See notes following RCW 84.36.381.

     Applicability -- 1991 c 219: "This act is effective for taxes levied for collection in 1992 and thereafter." [1991 c 219 § 2.]

     Applicability -- 1991 c 213: See note following RCW 84.38.020.

     Severability -- Effective date -- 1989 c 379: See notes following RCW 84.36.040.

     Intent -- Applicability -- Effective dates -- 1983 1st ex.s. c 11:See notes following RCW 84.36.381.

     Applicability -- 1980 c 185: See note following RCW 84.36.379.

     Applicability -- 1979 ex.s. c 214: See note following RCW 84.36.381.

     Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.




84.36.385
Residences — Claim for exemption — Forms — Change of status — Publication and notice of qualifications and manner of making claims.

(1) A claim for exemption under RCW 84.36.381 as now or hereafter amended, may be made and filed at any time during the year for exemption from taxes payable the following year and thereafter and solely upon forms as prescribed and furnished by the department of revenue. However, an exemption from tax under RCW 84.36.381 continues for no more than six years unless a renewal application is filed as provided in subsection (3) of this section.

     (2) A person granted an exemption under RCW 84.36.381 must inform the county assessor of any change in status affecting the person's entitlement to the exemption on forms prescribed and furnished by the department of revenue.

     (3) Each person exempt from taxes under RCW 84.36.381 in 1993 and thereafter, must file with the county assessor a renewal application not later than December 31 of the year the assessor notifies such person of the requirement to file the renewal application. Renewal applications must be on forms prescribed and furnished by the department of revenue.

     (4) At least once every six years, the county assessor must notify those persons receiving an exemption from taxes under RCW 84.36.381 of the requirement to file a renewal application. The county assessor may also require a renewal application following an amendment of the income requirements set forth in RCW 84.36.381.

     (5) If the assessor finds that the applicant does not meet the qualifications as set forth in RCW 84.36.381, as now or hereafter amended, the claim or exemption must be denied but such denial is subject to appeal under the provisions of RCW 84.48.010 and in accordance with the provisions of RCW 84.40.038. If the applicant had received exemption in prior years based on erroneous information, the taxes must be collected subject to penalties as provided in RCW 84.40.130 for a period of not to exceed five years.

     (6) The department and each local assessor is hereby directed to publicize the qualifications and manner of making claims under RCW 84.36.381 through 84.36.389, through communications media, including such paid advertisements or notices as it deems appropriate. Notice of the qualifications, method of making applications, the penalties for not reporting a change in status, and availability of further information must be included on or with property tax statements and revaluation notices for all residential property including mobile homes, except rental properties.

[2011 c 174 § 106; 2010 c 106 § 308; 2001 c 185 § 8; 1992 c 206 § 13; 1988 c 222 § 10; 1983 1st ex.s. c 11 § 6; 1983 1st ex.s. c 11 § 3; 1979 ex.s. c 214 § 3; 1977 ex.s. c 268 § 2; 1974 ex.s. c 182 § 3.]

Notes:

     Effective date -- 2010 c 106: See note following RCW 35.102.145.

     Application -- 2001 c 185 §§ 1-12: See note following RCW 84.14.110.

     Effective date -- 1992 c 206: See note following RCW 82.04.170.

     Intent -- Applicability -- Effective dates -- 1983 1st ex.s. c 11:See notes following RCW 84.36.381.

     Applicability -- 1979 ex.s. c 214: See note following RCW 84.36.381.




84.36.387
Residences — Claimants — Penalty for falsification — Reduction by remainderman.

(1) All claims for exemption shall be made and signed 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, either before two witnesses or the county assessor or his or her deputy in the county where the real property is located: 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.

[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:

     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.




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.




84.36.400
Improvements to single-family dwellings.

Any physical improvement to single-family dwellings upon real property shall be exempt from taxation for the three assessment years subsequent to the completion of the improvement to the extent that the improvement represents thirty percent or less of the value of the original structure. A taxpayer desiring to obtain the exemption granted by this section must file notice of his or her intention to construct the improvement prior to the improvement being made on forms prescribed by the department of revenue and furnished to the taxpayer by the county assessor: PROVIDED, That this exemption cannot be claimed more than once in a five-year period.

     The department of revenue shall promulgate such rules and regulations as are necessary and convenient to properly administer the provisions of this section.

[2013 c 23 § 350; 1972 ex.s. c 125 § 3.]

Notes:

     Severability -- 1972 ex.s. c 125: See note following RCW 84.40.045.




84.36.451
Right to occupy or use certain public property, including leasehold interests.


     *** CHANGE IN 2014 *** (SEE
1287-S.SL) ***

(1) The following property shall be 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

     (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) Including 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 shall 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 shall not be construed to modify the provisions of RCW 84.40.230.

[2001 c 26 § 2; 1979 ex.s. c 196 § 10; 1975-'76 2nd ex.s. c 61 § 14.]

Notes:

     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.




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.




84.36.477
Business inventories.

(1) Business inventories are exempt from property taxation.

     (2) As used in this section:

     (a)(i) "Business inventories" means all livestock, inventories of finished goods and work in process, and personal property not under lease or rental, acquired, or produced solely for the purpose of sale or lease or for the purpose of consuming the property in producing for sale or lease a new article of tangible personal property of which the property becomes an ingredient or component.

     (ii) "Business inventories" also includes:

     (A) All grains and flour, fruit and fruit products, unprocessed timber, vegetables and vegetable products, and fish and fish products, while being transported to or held in storage in a public or private warehouse or storage area if actually shipped to points outside the state on or before April 30th of the first year for which they would otherwise be taxable;

     (B) All finished plywood, hardboard, and particleboard panels shipped from outside this state to any processing plant within this state, if the panels are moving under a through freight rate to final destination outside this state and the carrier grants the shipper the privilege of stopping the shipment in transit for the purpose of storing, milling, manufacturing, or other processing, while the panels are in the process of being treated or shaped into flat component parts to be incorporated into finished products outside this state and for thirty days after completion of the processing or treatment;

     (C) All ore or metal shipped from outside this state to any smelter or refining works within this state, while in process of reduction or refinement and for thirty days after completion of the reduction or refinement; and

     (D) All metals refined by electrolytic process into cathode or bar form while in this form and held under negotiable warehouse receipt in a public or private warehouse recognized by an established incorporated commodity exchange and for sale through the exchange.

     (iii) "Business inventories" does not include personal property acquired or produced for the purpose of lease or rental if the property was leased or rented at any time during the calendar year immediately preceding the year of assessment and was not thereafter remanufactured, nor does it include property held within the normal course of business for lease or rental for periods of less than thirty days.

     (iv) "Business inventories" does not include agricultural or horticultural property fully or partially exempt under RCW
84.36.470.

     (v) "Business inventories" does not include timber that is standing on public land and that is sold under a contract entered into after August 1, 1982;

     (b) "Fish and fish products" means all fish and fish products suitable and designed for human consumption, excluding all others;

     (c) "Fruit and fruit products" means all raw edible fruits, berries, and hops and all processed products of fruits, berries, or hops, suitable and designed for human consumption, while in the hands of the first processor;

     (d) "Processed" means canning, barreling, bottling, preserving, refining, freezing, packing, milling, or any other method employed to keep any grain, fruit, vegetable, or fish in an edible condition or to put it into more suitable or convenient form for consuming, storing, shipping, or marketing;

     (e) "Remanufactured" means the restoration of property to essentially its original condition, but does not mean normal maintenance or repairs; and

     (f) "Vegetables and vegetable products" means all raw edible vegetables such as peas, beans, beets, sugar beets, and other vegetables, and all processed products of vegetables, suitable and designed for human consumption, while in the hands of the first processor.

[2001 c 187 § 15; 1983 1st ex.s. c 62 § 6.]

Notes:

     Short title -- Intent -- 1983 1st ex.s. c 62: "(1) This act shall be known as the homeowner's property tax relief act of 1983.

     (2) The intent of the inventory tax phaseout was to stimulate the economy of the state and to increase the revenues of the state and local taxing districts by attracting new business, encouraging the expansion of existing businesses thereby increasing economic activity and tax revenue on noninventory property. The inventory tax phaseout will cause certain unforeseen and heretofore unprepared for tax shifts among property owners.

     (3) This act is intended to lessen the impact of the property tax shift. Relief is provided by the following means:

     (a) The state will provide fourteen million dollars over a four-year period to lessen the impact on the most severely affected districts.

     (b) Persons purchasing timber on public lands after August 1, 1982, are required to continue to pay property tax on those timber inventories. They will receive a credit against the timber excise tax for these property tax payments.

     (c) Local governments are granted the ability to lessen their short-term reliance on the property tax without reducing their future ability to levy property taxes." [1983 1st ex.s. c 62 § 1.]

     Effective dates -- Applicability -- 1983 1st ex.s. c 62: "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 immediately [June 13, 1983], except sections 6 through 8 and 14 of this act which shall take effect January 1, 1984, and shall be effective for taxes first due in 1984 and thereafter." [1983 1st ex.s. c 62 § 15.]

     Application -- 2001 c 187: See note following RCW 84.40.020.

Rules and regulations, procedures: RCW 84.40.405.




84.36.480
Nonprofit fair associations.

(1) Except as provided otherwise in subsections (2) and (3) of this section, the real and personal property of a nonprofit fair association that sponsors or conducts a fair or fairs that is eligible to receive support from the fair fund, as created in RCW 15.76.115 and allocated by the director of the department of agriculture, is exempt from taxation. To be exempt under this subsection (1), the property must be used exclusively for fair purposes, except as provided in RCW 84.36.805. However, the loan or rental of property otherwise exempt under this section to a private concessionaire or to any person for use as a concession in conjunction with activities permitted under this section shall not nullify the exemption if the concession charges are subject to agreement and the rental income, if any, is reasonable and is devoted solely to the operation and maintenance of the property.

     (2)(a) Except as provided otherwise in subsection (3) of this section, the real and personal property owned by a nonprofit fair association organized under chapter 24.06 RCW and used for fair purposes is exempt from taxation if the majority of such property, as determined by assessed value, was purchased or acquired by the same nonprofit fair association from a county or a city between 1995 and 1998.

     (b) The exemption under this subsection (2) may not be claimed for taxes levied for collection in 2019 and thereafter.

     (3) A nonprofit fair association with real and personal property having an assessed value of more than fifteen million dollars is not eligible for the exemptions under this section.

[2013 c 212 § 2; 1984 c 220 § 6; 1975 1st ex.s. c 291 § 22.]

Notes:

     Findings -- Intent -- 2013 c 212: "(1) The legislature finds that nonprofit fairs provide educational opportunities for youth and promote agriculture and the welfare of rural Washington. The legislature further finds that publicly owned fairgrounds can be rented or loaned out on a temporary basis without jeopardizing the property's exempt status for property tax purposes. The legislature further finds that many cities and counties have transferred ownership in fairground properties to nonprofit fair associations to achieve operational efficiencies. The legislature further finds that properties previously owned by cities or counties, and now owned and operated by nonprofit fair associations, may be subject to property tax even though the use of the property has not changed.

     (2) It is the intent of the legislature to mitigate an unintended consequence of the property tax code that would otherwise interfere with a city's or county's ability to achieve operational efficiencies and follows best practices by transferring fairgrounds to nonprofit fair associations for an identical use of the property. It is the further intent of the legislature to expire the property tax exemption in five years to evaluate if the exemption has created any unintended consequences, including any unfair competitive advantage that may be conferred by the property tax exemption over private businesses, and identify other similar tax situations where ownership of property may be transferred from a public entity to a nonprofit association." [2013 c 212 § 1.]

     Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.




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:

     Findings -- Intent -- Rules adoption -- Severability -- Effective date -- 1997 c 368: See notes following RCW 82.08.810.




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).




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.]




84.36.550
Nonprofit organizations — Property used for solicitation or collection of gifts, donations, or grants.

The real and personal property owned by nonprofit organizations and used for solicitation or collection of gifts, donations, or grants is exempt from taxation if the organization meets all of the following conditions:

     (1) The organization is organized and conducted for nonsectarian purposes.

     (2) The organization is affiliated with a state or national organization that authorizes, approves, or sanctions volunteer charitable fund-raising organizations.

     (3) The organization is qualified for exemption under section 501(c)(3) of the federal internal revenue code.

     (4) The organization is governed by a volunteer board of directors.

     (5) The gifts, donations, and grants are used by the organization for character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages, or for distribution under subsection (6) of this section.

     (6) The organization distributes gifts, donations, or grants to at least five other nonprofit organizations or associations that are organized and conducted for nonsectarian purposes and provide character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages.

[1993 c 79 § 1.]

Notes:

     Applicability -- 1993 c 79: "This act shall be effective for taxes levied for collection in 1994 and thereafter." [1993 c 79 § 5.]




84.36.560
Nonprofit organizations that provide rental housing or used space to very low-income households.

(1) The real and personal property owned or used by a nonprofit entity in providing rental housing for very low-income households or used to provide space for the placement of a mobile home for a very low-income household within a mobile home park is exempt from taxation if:

     (a) The benefit of the exemption inures to the nonprofit entity;

     (b) At least seventy-five percent of the occupied dwelling units in the rental housing or lots in a mobile home park are occupied by a very low-income household; and

     (c) The rental housing or lots in a mobile home park were insured, financed, or assisted in whole or in part through one or more of the following sources:

     (i) A federal or state housing program administered by the *department of community, trade, and economic development;

     (ii) A federal housing program administered by a city or county government;

     (iii) An affordable housing levy authorized under RCW
84.52.105; or

     (iv) The surcharges authorized by RCW 36.22.178 and 36.22.179 and any of the surcharges authorized in chapter 43.185C RCW.

     (2) If less than seventy-five percent of the occupied dwelling units within the rental housing or lots in the mobile home park are occupied by very low-income households, the rental housing or mobile home park is eligible for a partial exemption on the real property and a total exemption of the housing's or park's personal property as follows:

     (a) A partial exemption shall be allowed for each dwelling unit in the rental housing or for each lot in a mobile home park occupied by a very low-income household.

     (b) The amount of exemption shall be calculated by multiplying the assessed value of the property reasonably necessary to provide the rental housing or to operate the mobile home park by a fraction. The numerator of the fraction is the number of dwelling units or lots occupied by very low-income households as of December 31st of the first assessment year in which the rental housing or mobile home park becomes operational or on January 1st of each subsequent assessment year for which the exemption is claimed. The denominator of the fraction is the total number of dwelling units or lots occupied as of December 31st of the first assessment year the rental housing or mobile home park becomes operational and January 1st of each subsequent assessment year for which exemption is claimed.

     (3) If a currently exempt rental housing unit in a facility with ten units or fewer or mobile home lot in a mobile home park with ten lots or fewer was occupied by a very low-income household at the time the exemption was granted and the income of the household subsequently rises above fifty percent of the median income but remains at or below eighty percent of the median income, the exemption will continue as long as the housing continues to meet the certification requirements of a very low-income housing program listed in subsection (1) of this section. For purposes of this section, median income, as most recently determined by the federal department of housing and urban development for the county in which the rental housing or mobile home park is located, shall be adjusted for family size. However, if a dwelling unit or a lot becomes vacant and is subsequently rerented, the income of the new household must be at or below fifty percent 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 rental housing or mobile home park is located to remain exempt from property tax.

     (4) If at the time of initial application the property is unoccupied, or subsequent to the initial application the property is unoccupied because of renovations, and the property is not currently being used for the exempt purpose authorized by this section but will be used for the exempt purpose within two assessment years, the property shall be eligible for a property tax exemption for the assessment year in which the claim for exemption is submitted under the following conditions:

     (a) A commitment for financing to acquire, construct, renovate, or otherwise convert the property to provide housing for very low-income households has been obtained, in whole or in part, by the nonprofit entity claiming the exemption from one or more of the sources listed in subsection (1)(c) of this section;

     (b) The nonprofit entity has manifested its intent in writing to construct, remodel, or otherwise convert the property to housing for very low-income households; and

     (c) Only the portion of property that will be used to provide housing or lots for very low-income households shall be exempt under this section.

     (5) 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.

     (6) The nonprofit entity qualifying for a property tax exemption under this section may agree to make payments to the city, county, or other political subdivision for improvements, services, and facilities furnished by the city, county, or political subdivision for the benefit of the rental housing. However, these payments shall not exceed the amount last levied as the annual tax of the city, county, or political subdivision upon the property prior to exemption.

     (7) As used in this section:

     (a) "Group home" means a single-family dwelling financed, in whole or in part, by one or more of the sources listed in subsection (1)(c) of this section. The residents of a group home shall not be considered to jointly constitute a household, but each resident shall be considered to be a separate household occupying a separate dwelling unit. The individual incomes of the residents shall not be aggregated for purposes of this exemption;

     (b) "Mobile home lot" or "mobile home park" means the same as these terms are defined in RCW 59.20.030;

     (c) "Occupied dwelling unit" means a living unit that is occupied by an individual or household as of December 31st of the first assessment year the rental housing becomes operational or is occupied by an individual or household on January 1st of each subsequent assessment year in which the claim for exemption is submitted. If the housing facility is comprised of three or fewer dwelling units and there are any unoccupied units on January 1st, the department shall base the amount of the exemption upon the number of occupied dwelling units as of December 31st of the first assessment year the rental housing becomes operational and on May 1st of each subsequent assessment year in which the claim for exemption is submitted;

     (d) "Rental housing" means a residential housing facility or group home that is occupied but not owned by very low-income households;

     (e) "Very low-income household" means a single person, family, or unrelated persons living together whose income is at or below fifty percent 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 rental housing is located and in effect as of January 1st of the year the application for exemption is submitted; and

     (f) "Nonprofit entity" means a:

     (i) Nonprofit as defined in RCW 84.36.800 that is exempt from income tax under section 501(c) of the federal internal revenue code;

     (ii) Limited partnership where a nonprofit as defined in RCW 84.36.800 that is exempt from income tax under section 501(c) of the federal internal revenue code, a public corporation established under RCW 35.21.660, 35.21.670, or 35.21.730, a housing authority created under RCW 35.82.030 or 35.82.300, or a housing authority meeting the definition in RCW 35.82.210(2)(a) is a general partner; or

     (iii) Limited liability company where a nonprofit as defined in RCW 84.36.800 that is exempt from income tax under section 501(c) of the federal internal revenue code, a public corporation established under RCW 35.21.660, 35.21.670, or 35.21.730, a housing authority established under RCW 35.82.030 or 35.82.300, or a housing authority meeting the definition in RCW 35.82.210(2)(a) is a managing member.

[2007 c 301 § 1; 2001 1st sp.s. c 7 § 1; 1999 c 203 § 1.]

Notes:

     *Reviser's note: The "department of community, trade, and economic development" was renamed the "department of commerce" by 2009 c 565.

     Application -- 1999 c 203: "This act applies to taxes levied in 1999 for collection in 2000 and thereafter." [1999 c 203 § 4.]




84.36.570
Nonprofit organizations — Property used for agricultural research and education programs.

(1) All real and personal property owned by a nonprofit organization, corporation, or association to provide a demonstration farm with research and extension facilities, a public agricultural museum, and an educational tour site, which is used by a state university for agricultural research and education programs, is exempt from property taxation. This exemption includes all real and personal property that may be used in the production and sale of agricultural products, not to exceed fifty acres, if the income is used to further the purposes of the organization, corporation, or association.

     (2) To qualify for this exemption:

     (a) 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)); and

     (b) The property must be used exclusively for the purposes for which the exemption is granted, except as provided in RCW
84.36.805.

[1999 c 139 § 1.]




84.36.575
Nonprofit organizations — Aircraft. (Expires January 1, 2020.)

An aircraft is exempt from taxation, if:

     (1) The aircraft is owned by a nonprofit organization that is exempt from federal income taxation under 26 U.S.C. Sec. 501(c)(3);

     (2) The aircraft is used to provide emergency medical transportation services; and

     (3) The exemption inures to the benefit of the nonprofit organization that owns the aircraft.

[2010 1st sp.s. c 12 § 1.]

Notes:

     Application -- 2010 1st sp.s. c 12: "This act applies to taxes levied for collection in 2011 and thereafter." [2010 1st sp.s. c 12 § 3.]

     Expiration date -- 2010 1st sp.s. c 12: "This act expires January 1, 2020." [2010 1st sp.s. c 12 § 4.]




84.36.590
Property used in connection with privatization contract at Hanford reservation.

(1)(a) Beginning with taxes levied for collection in calendar year 2006, all personal property located on land owned by the United States, or an instrumentality of the United States, at the Hanford reservation that is used exclusively in the performance of a privatization contract to pretreat, treat, vitrify, and immobilize tank waste under subsection (2) of this section is exempt from taxation.

     (b) Beginning with taxes levied for collection in calendar year 2002, and until the application of (a) of this subsection, all personal property located on land owned by the United States, or an instrumentality of the United States, at the Hanford reservation that is used exclusively in the performance of a privatization contract to pretreat, treat, vitrify, and immobilize tank waste under subsection (3) of this section is exempt from taxes levied by the state.

     (2) To qualify for the exemption provided in subsection (1)(a) of this section, the personal property must be owned by a person that has a privatization contract to pretreat, treat, vitrify, and immobilize tank waste located at the Hanford reservation. For the purposes of this section, a privatization contract means a contract in which the United States, or an instrumentality of the United States, has designated the other contracting party as a party responsible for carrying out tank waste clean-up operations at the Hanford reservation.

     (3) To qualify for the exemption provided in subsection (1)(b) of this section, the personal property must be owned by a person that has, and complies with, a privatization contract to pretreat, treat, vitrify, and immobilize tank waste located at the Hanford reservation. The personal property must be acquired or constructed, and operated, in compliance with the tank waste treatment complex requirements of the Hanford federal facility agreement and consent order, including schedules for tank waste treatment complex start of construction, initiation of hot commissioning, and schedules for tank waste pretreatment processing and vitrification. The privatization contractor shall submit annually, on or before August 1st, a progress report to the Washington state department of ecology documenting compliance with the requirements of the agreement and consent order and the terms of the privatization contract. The department of ecology shall annually issue, on or before October 1st, a determination to the department of revenue indicating whether the privatization contractor is in compliance with the requirements of the agreement and consent order.

     (4) An inadvertent use of property, which otherwise qualifies for an exemption under this section, in a manner inconsistent with the purpose for which the exemption is granted, does not nullify the exemption if the inadvertent use is not part of a pattern of use. A pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive assessment years.

[2000 c 246 § 1.]

Notes:

     Effective date -- 2000 c 246: "This act takes effect January 1, 2001." [2000 c 246 § 2.]




84.36.595
Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.

(1) For the purposes of this section, the following definitions apply:

     (a) "Motor vehicle" means all motor vehicles, trailers, and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads and facilities for human habitation; but shall not include (i) vehicles carrying exempt licenses; (ii) dock and warehouse tractors and their cars or trailers, lumber carriers of the type known as spiders, and all other automotive equipment not designed primarily for use upon public streets or highways; (iii) motor vehicles or their trailers used entirely upon private property; (iv) mobile homes as defined in RCW
46.04.302; or (v) motor vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington, provided personnel were also nonresident at the time of their entry into military service.

     (b) "Travel trailer" has the meaning given in RCW 46.04.623. However, if a park trailer, as defined in RCW 46.04.622, has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances, it will be considered real property and will be subject to ad valorem property taxation imposed in accordance with this title, including the provisions with respect to omitted property, except that a park trailer located on land not owned by the owner of the park trailer will be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.

     (c) "Camper" has the meaning given in RCW 46.04.085.

     (2) Motor vehicles, vehicles carrying exempt licenses, travel trailers, and campers are exempt from property taxation.

[2004 c 156 § 1; 2000 c 136 § 1.]

Notes:

     Effective date -- 2000 c 136: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 27, 2000]." [2000 c 136 § 2.]

     Retroactive application -- 2000 c 136: "This act applies retroactively to January 1, 2000." [2000 c 136 § 3.]




84.36.600
Computer software.

(1) All custom computer software, except embedded software, is exempt from property taxation.

     (2) Retained rights in computer software are exempt from property taxation.

     (3) Modifications to canned software are exempt from property taxation, but the underlying canned software remains subject to taxation as provided in RCW
84.40.037.

     (4) Master or golden copies of computer software are exempt from property taxation.

[1991 sp.s. c 29 § 3.]

Notes:

     Findings, intent -- Severability -- Application -- 1991 sp.s. c 29: See notes following RCW 84.04.150.




84.36.605
Sales/leasebacks by regional transit authorities.

All real and personal property subject to a sale/leaseback agreement under RCW 81.112.300 is exempt from taxation.

[2000 2nd sp.s. c 4 § 27.]

Notes:

     Findings -- Construction -- 2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.




84.36.630
Farming machinery and equipment.


     *** CHANGE IN 2014 *** (SEE
6505.SL) ***

(1) All machinery and equipment owned by a farmer that is personal property is exempt from property taxes levied for any state purpose if it is used exclusively in growing and producing agricultural products during the calendar year for which the claim for exemption is made.

     (2) "Farmer" has the same meaning as defined in RCW 82.04.213.

     (3) A claim for exemption under this section shall be filed with the county assessor together with the statement required under RCW 84.40.190, for exemption from taxes payable the following year. The claim shall be made solely upon forms as prescribed and furnished by the department of revenue.

[2003 c 302 § 7; 2001 2nd sp.s. c 24 § 1.]

Notes:

     Application -- 2001 2nd sp.s. c 24: "This act applies to taxes levied for collection in 2003 and every year thereafter." [2001 2nd sp.s. c 24 § 3.]




84.36.635
Property used for the manufacture of alcohol fuel or biodiesel fuel.

(1) For the purposes of this section:

     (a) "Alcohol fuel" means any alcohol made from a product other than petroleum or natural gas, which is used alone or in combination with gasoline or other petroleum products for use as a fuel for motor vehicles, farm implements, and machines or implements of husbandry.

     (b) "Anaerobic digester" has the same meaning as provided in RCW
82.08.900.

     (c) "Biodiesel feedstock" means oil that is produced from an agricultural crop for the sole purpose of ultimately producing biodiesel fuel.

     (d) "Biodiesel fuel" means a mono alkyl ester of long chain fatty acids derived from vegetable oils or animal fats for use in compression-ignition engines and that meets the requirements of the American society of testing and materials specification D 6751 in effect as of January 1, 2003.

     (2)(a) All buildings, machinery, equipment, and other personal property which are used primarily for the manufacturing of alcohol fuel, biodiesel fuel, biodiesel feedstock, or the operation of an anaerobic digester, the land upon which this property is located, and land that is reasonably necessary in the manufacturing of alcohol fuel, biodiesel fuel, biodiesel feedstock, or the operation of an anaerobic digester, but not land necessary for growing of crops, which together comprise a new manufacturing facility or an addition to an existing manufacturing facility, are exempt from property taxation for the six assessment years following the date on which the facility or the addition to the existing facility becomes operational.

     (b) For manufacturing facilities which produce products in addition to alcohol fuel, biodiesel fuel, or biodiesel feedstock, the amount of the property tax exemption is based upon the annual percentage of the total value of all products manufactured that is the value of the alcohol fuel, biodiesel fuel, and biodiesel feedstock manufactured.

     (3) Claims for exemptions authorized by this section must be filed with the county assessor on forms prescribed by the department of revenue and furnished by the assessor. Once filed, the exemption is valid for six years and may not be renewed. The assessor must verify and approve claims as the assessor determines to be justified and in accordance with this section. No claims may be filed after December 31, 2015, except for claims for anaerobic digesters, which may be filed no later than December 31, 2012.

     The department of revenue may promulgate such rules, pursuant to chapter 34.05 RCW, as necessary to properly administer this section.

[2010 1st sp.s. c 11 § 4; 2008 c 268 § 1; 2003 c 261 § 9.]

Notes:

     Effective date -- 2008 c 268: "This act takes effect July 1, 2008." [2008 c 268 § 3.]

     Application -- 2003 c 261 § 9: "Section 9 of this act applies to taxes levied for collection in 2004 and thereafter." [2003 c 261 § 12.]

     Effective dates -- 2003 c 261: "(1) Sections 9 through 15 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of state government and its existing public institutions, and take effect July 1, 2003.

     (2) Sections 1 through 8 of this act take effect July 1, 2004." [2003 c 261 § 13.]




84.36.640
Property used for the manufacture of wood biomass fuel.

(1) For the purposes of this section, "wood biomass fuel" means a pyrolytic liquid fuel or synthesis gas-derived liquid fuel, used in internal combustion engines, and produced from wood, forest, or field residue, or dedicated energy crops that do not include wood pieces that have been treated with chemical preservatives such as creosote, pentachlorophenol, or copper-chrome-arsenic.

     (2)(a) All buildings, machinery, equipment, and other personal property which is used primarily for the manufacturing of wood biomass fuel, the land upon which this property is located, and land that is reasonably necessary in the manufacturing of wood biomass fuel, but not land necessary for growing of crops, which together comprise a new manufacturing facility or an addition to an existing manufacturing facility, are exempt from property taxation for the six assessment years following the date on which the facility or the addition to the existing facility becomes operational.

     (b) For manufacturing facilities which produce products in addition to wood biomass fuel, the amount of the property tax exemption is based upon the annual percentage of the total value of all products manufactured that is the value of the wood biomass fuel manufactured.

     (3) Claims for exemptions authorized by this section must be filed with the county assessor on forms prescribed by the department of revenue and furnished by the assessor. Once filed, the exemption is valid for six years and may not be renewed. The assessor must verify and approve claims as the assessor determines to be justified and in accordance with this section. No claims may be filed after December 31, 2015.

     The department of revenue may promulgate such rules, pursuant to chapter
34.05 RCW, as necessary to properly administer this section.

[2010 1st sp.s. c 11 § 5; 2003 c 339 § 9.]

Notes:

     Application -- 2003 c 339 § 9: "Section 9 of this act applies to taxes levied for collection in 2004 and thereafter." [2003 c 339 § 15.]

     Effective dates -- 2003 c 339: "(1) Sections 9 through 15 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2003.

     (2) Sections 1 through 8 of this act take effect July 1, 2004." [2003 c 339 § 16.]




84.36.645
Semiconductor materials. (Contingent effective date; contingent expiration date.)

(1) Machinery and equipment exempt under RCW 82.08.02565 or 82.12.02565 used in manufacturing semiconductor materials at a building exempt from sales and use tax and in compliance with the employment requirement under RCW 82.08.965 and 82.12.965 are exempt from property taxation. "Semiconductor materials" has the same meaning as provided in RCW 82.04.240(2).

     (2) A person seeking this exemption must make application to the county assessor, on forms prescribed by the department.

     (3) A person claiming an exemption under this section must file a complete annual report with the department under RCW 82.32.534.

     (4) This section is effective for taxes levied for collection one year after *the effective date of this act and thereafter.

     (5) This section expires December 31st of the year occurring twelve years after *the effective date of this act, for taxes levied for collection in the following year.

[2010 c 114 § 150; 2003 c 149 § 10.]

Notes:

     Finding -- Intent -- 2010 c 114: See note following RCW 82.32.585.

     *Contingent effective date -- 2010 c 114: See RCW 82.32.790.

     Findings -- Intent -- 2003 c 149: See note following RCW 82.04.426.




84.36.650
Property used by certain nonprofits to solicit or collect money for artists.

The real and personal property owned or used by a nonprofit organization is exempt from taxation if the property is used for solicitation or collection of gifts, donations, or grants for the support of individual artists and the organization meets all of the following conditions:

     (1) The organization is organized and conducted for nonsectarian purposes.

     (2) The organization is qualified for exemption under section 501(c)(3) of the federal internal revenue code.

     (3) The organization is governed by a volunteer board of directors of at least eight members.

     (4) If the property is leased, the benefit of the exemption inures to the user.

     (5) The gifts, donations, and grants are used by the organization for grants, fellowships, information services, and educational resources in support of individual artists engaged in the production or performance of musical, dance, artistic, dramatic, or literary works.

[2003 c 344 § 1.]

Notes:

     Application -- 2003 c 344: "This act applies to taxes levied for collection in 2004 and thereafter." [2003 c 344 § 3.]




84.36.655
Property related to the manufacture of superefficient airplanes. (Contingent expiration date. Expires July 1, 2024.)

(1) Effective January 1, 2005, all buildings, machinery, equipment, and other personal property of a lessee of a port district eligible under RCW 82.08.980 and 82.12.980, used exclusively in manufacturing superefficient airplanes, are exempt from property taxation. A person taking the credit under RCW 82.04.4463 is not eligible for the exemption under this section. For the purposes of this section, "superefficient airplane" and "component" have the meanings given in RCW 82.32.550.

     (2) In addition to all other requirements under this title, a person claiming the exemption under this section must file a complete annual report with the department under RCW 82.32.534.

     (3) Claims for exemption authorized by this section must be filed with the county assessor on forms prescribed by the department and furnished by the assessor. The assessor must verify and approve claims as the assessor determines to be justified and in accordance with this section. No claims may be filed after December 31, 2023. The department may adopt rules, under the provisions of chapter 34.05 RCW, as necessary to properly administer this section.

     (4) This section applies to taxes levied for collection in 2006 and thereafter.

     (5) This section expires July 1, 2024.

[2010 c 114 § 151; 2003 2nd sp.s. c 1 § 14.]

Notes:

     Application -- Finding -- Intent -- 2010 c 114: See notes following RCW 82.32.585.

     Finding -- 2003 2nd sp.s. c 1: See note following RCW 82.04.4461.

     

84.36.655
Property related to the manufacture of superefficient airplanes. (Contingent effective date. Expires July 1, 2040.)

(1) Effective January 1, 2005, all buildings, machinery, equipment, and other personal property of a lessee of a port district eligible under RCW 82.08.980 and 82.12.980, used exclusively in manufacturing superefficient airplanes, are exempt from property taxation. A person taking the credit under RCW 82.04.4463 is not eligible for the exemption under this section. For the purposes of this section, "superefficient airplane" and "component" have the meanings given in RCW 82.32.550.

     (2) In addition to all other requirements under this title, a person claiming the exemption under this section must file a complete annual report with the department under RCW 82.32.534.

     (3) Claims for exemption authorized by this section must be filed with the county assessor on forms prescribed by the department and furnished by the assessor. The assessor must verify and approve claims as the assessor determines to be justified and in accordance with this section. No claims may be filed after December 31, 2039. The department may adopt rules, under the provisions of chapter 34.05 RCW, as necessary to properly administer this section.

     (4) This section applies to taxes levied for collection in 2006 and thereafter.

     (5) This section expires July 1, 2040.

[2013 3rd sp.s. c 2 § 14; 2010 c 114 § 151; 2003 2nd sp.s. c 1 § 14.]

Notes:

     Findings -- Intent -- 2013 3rd sp.s. c 2: See note following RCW 82.32.850.

     Application -- Finding -- Intent -- 2010 c 114: See notes following RCW 82.32.585.

     Finding -- 2003 2nd sp.s. c 1: See note following RCW 82.04.4461.




84.36.660
Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.

(1) Prior to installation of an automatic sprinkler system under RCW 19.27.500 through 19.27.520, an owner or lessee of property who meets the requirements of this section may apply to the assessor of the county in which the property is located for a special property tax exemption. This application shall be made upon forms prescribed by the department of revenue and supplied by the county assessor.

     (a)(i) If a lessee of the property has paid for all expenses associated with the installation and purchase of the automatic sprinkler system, then the benefit of the exemption must inure to the lessee.

     (ii) A lessee, otherwise eligible to receive the benefit of the exemption under this section, is entitled to receive such benefit only to the extent that the lessee maintains a valid lease agreement with the property owner for the property in which the automatic sprinkler system was installed pursuant to RCW 19.27.500.

     (b) An exemption may be granted under this section only to the property owner or lessee that pays for all expenses associated with the installation and purchase of the automatic sprinkler system. In no event may both the property owner and the lessee receive an exemption under this section in the same calendar year for the installation and purchase of the same automatic sprinkler system.

     (c) After December 31, 2009, no new application for a special tax exemption under this section may be: Made by a property owner or lessee; or accepted by the county assessor.

     (2) As used in this chapter, "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 19.27.500 through 19.27.520.

     (3) The county assessor shall, for ten consecutive assessment years following the calendar year in which application is made, place a special property tax exemption on property classified as eligible.

[2007 c 434 § 3; 2005 c 148 § 4.]




84.36.665
Military housing.

(1) Military housing is exempt from taxation if the housing meets the following requirements:

     (a) The military housing must be situated on land owned in fee by the United States;

     (b) The military housing must be used for the housing of military personnel and their families; and

     (c) The military housing must be a development project awarded under the military housing privatization initiative.

     (2) To qualify property for the exemption under this section, the project owner must submit an application to the department in a form and manner prescribed by the department. Any change in the use of the property that affects the qualification of the property must be reported to the department.

     (3) The definitions in this subsection apply to this section.

     (a) "Ancillary supporting facilities" means facilities related to military housing units, including facilities to provide or support elementary or secondary education, child care centers, day care centers, child development centers, tot lots, community centers, housing offices, dining facilities, unit offices, and other similar facilities for the support of military housing.

     (b) "Military housing" means military housing units and ancillary supporting facilities.

     (c) "Military housing privatization initiative" means the military housing privatization initiative of 1996, 10 U.S.C. Secs. 2871 through 2885, as existing on June 12, 2008, or some later date as the department may provide.

[2008 c 84 § 1.]




84.36.800
Definitions.

As used in this chapter:

     (1) "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. This definition is to be broadly construed;

     (2) "Convent" means a house or set of buildings occupied by a community of clergy or nuns devoted to religious life under a superior;

     (3) "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;

     (4) "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;

     (5) "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.

[1998 c 311 § 24; 1998 c 202 § 2. Prior: 1997 c 156 § 7; 1997 c 143 § 2; 1994 c 124 § 18; 1993 c 79 § 2; 1989 c 379 § 3; 1981 c 141 § 3; 1973 2nd ex.s. c 40 § 6.]

Notes:

     Applicability -- 1997 c 143: See note following RCW 84.36.046.

     Applicability -- 1993 c 79: See note following RCW 84.36.550.

     Severability -- Effective date -- 1989 c 379: See notes following RCW 84.36.040.

     Applicability, construction -- 1981 c 141: See note following RCW 84.36.060.




84.36.805
Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.


     *** CHANGE IN 2014 *** (SEE
6405.SL) ***

(1) In order to qualify for an exemption under this chapter, the nonprofit organizations, associations, or corporations must satisfy the conditions in this section.

     (2) The property must be used exclusively for the actual operation of the activity for which exemption is granted, unless otherwise provided, and does not exceed an amount reasonably necessary for that purpose, except:

     (a) The loan or rental of the property does not subject the property to tax if:

     (i) The rents and donations received for the use of the portion of the property are reasonable and do not exceed the maintenance and operation expenses attributable to the portion of the property loaned or rented; and

     (ii) Except for the exemptions under RCW 84.36.030(4),84.36.037 , 84.36.050, and 84.36.060(1) (a) and (b), the property would be exempt from tax if owned by the organization to which it is loaned or rented;

     (b) The use of the property for fund-raising activities does not subject the property to tax if the fund-raising activities are consistent with the purposes for which the exemption is granted.

     (3) The facilities and services must be available to all regardless of race, color, national origin or ancestry.

     (4) The organization, association, or corporation must be duly licensed or certified where such licensing or certification is required by law or regulation.

     (5) Property sold to organizations, associations, or corporations with an option to be repurchased by the seller does not qualify for exempt status. This subsection does not apply to property sold to a nonprofit entity, as defined in RCW 84.36.560(7), by:

     (a) A nonprofit as defined in RCW 84.36.800 that is exempt from income tax under 26 U.S.C. Sec. 501(c) of the federal internal revenue code;

     (b) A governmental entity established under RCW 35.21.660, 35.21.670, or 35.21.730;

     (c) A housing authority created under RCW 35.82.030;

     (d) A housing authority meeting the definition in RCW 35.82.210(2)(a); or

     (e) A housing authority established under RCW 35.82.300.

     (6) The department must have access to its books in order to determine whether the nonprofit organization, association, or corporation is exempt from taxes under this chapter.

     (7) This section does not apply to exemptions granted under RCW 84.36.020, 84.36.032, 84.36.250, 84.36.260, and 84.36.480(2).

[2013 c 212 § 3. Prior: 2006 c 319 § 1; 2006 c 226 § 3; 2003 c 121 § 2; 2001 1st sp.s. c 7 § 2; prior: 1999 c 203 § 2; 1999 c 139 § 3; prior: 1998 c 311 § 25; 1998 c 202 § 3; 1998 c 184 § 2; prior: 1997 c 156 § 8; 1997 c 143 § 3; 1995 2nd sp.s. c 9 § 2; 1993 c 79 § 3; prior: 1990 c 283 §§ 3 and 7; 1989 c 379 § 4; 1987 c 468 § 1; 1984 c 220 § 7; 1981 c 141 § 4; 1973 2nd ex.s. c 40 § 7.]

Notes:

     Findings -- Intent -- 2013 c 212: See note following RCW 84.36.480.

     Findings -- Intent -- 2006 c 226: See note following RCW 84.36.050.

     Application -- 1999 c 203: See note following RCW 84.36.560.

     Application -- 1998 c 184: See note following RCW 84.36.045.

     Applicability -- 1997 c 143: See note following RCW 84.36.046.

     Applicability -- 1995 2nd sp.s. c 9 §§ 1 and 2: See note following RCW 84.36.035.

     Effective date -- 1995 2nd sp.s. c 9: See note following RCW 84.36.035.

     Applicability -- 1993 c 79: See note following RCW 84.36.550.

     Construction -- 1990 c 283 §§ 6 and 7: See note following RCW 84.36.030.

     Severability -- Effective date -- 1989 c 379: See notes following RCW 84.36.040.

     Applicability -- 1987 c 468: "This act shall be effective for taxes levied for collection in 1988 and thereafter." [1987 c 468 § 3.]

     Applicability, construction -- 1981 c 141: See note following RCW 84.36.060.




84.36.810
Cessation of use under which exemption granted — Collection of taxes.

(1)(a) Upon cessation of a use under which an exemption has been granted pursuant to RCW 84.36.030, 84.36.037, 84.36.040, 84.36.041, 84.36.042, 84.36.043, 84.36.046, 84.36.050, 84.36.060, 84.36.550, 84.36.560, 84.36.570, and 84.36.650, except as provided in (b) of this subsection, the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the three years preceding, or the life of such exemption, if such be less, together with the interest at the same rate and computed in the same way as that upon delinquent property taxes. If the property has been granted an exemption for more than ten consecutive years, taxes and interest shall not be assessed under this section.

     (b) Upon cessation of use by an institution of higher education of property exempt under RCW 84.36.050(2) the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the seven years preceding, or the life of the exemption, whichever is less.

     (2) Subsection (1) of this section applies only when ownership of the property is transferred or when fifty-one percent or more of the area of the property loses its exempt status. The additional tax under subsection (1) of this section shall not be imposed if the cessation of use resulted solely from:

     (a) Transfer to a nonprofit organization, association, or corporation for a use which also qualifies and is granted exemption under this chapter;

     (b) A taking through the exercise of the power of eminent domain, or sale or transfer to an entity having the power of eminent domain in anticipation of the exercise of such power;

     (c) Official action by an agency of the state of Washington or by the county or city within which the property is located which disallows the present use of such property;

     (d) A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by virtue of the act of the organization, association, or corporation changing the use of such property;

     (e) Relocation of the activity and use of another location or site except for undeveloped properties of camp facilities exempted under RCW 84.36.030;

     (f) Cancellation of a lease on leased property that had been exempt under this chapter;

     (g) A change in the exempt portion of a home for the aging under RCW 84.36.041(3), as long as some portion of the home remains exempt; or

     (h) Transfer to an agency of the state of Washington or the city or county within which the property is located.

     (3) Subsection (2)(e) and (f) of this section do [does] not apply to property leased to a state institution of higher education and exempt under RCW 84.36.050(2).

[2006 c 305 § 4; 2003 c 344 § 2; 2001 c 126 § 3. Prior: 1999 c 203 § 3; 1999 c 139 § 4; prior: 1998 c 311 § 26; 1998 c 202 § 4; prior: 1997 c 156 § 9; 1997 c 143 § 4; 1994 c 124 § 19; 1993 c 79 § 4; 1990 c 283 § 4; 1989 c 379 § 5; 1987 c 468 § 2; 1984 c 220 § 8; 1983 c 185 § 1; 1981 c 141 § 5; 1977 ex.s. c 209 § 1; 1973 2nd ex.s. c 40 § 8.]

Notes:

     Application -- 2001 c 126: See note following RCW 84.36.040.

     Application -- 1999 c 203: See note following RCW 84.36.560.

     Applicability -- 1997 c 143: See note following RCW 84.36.046.

     Applicability -- 1993 c 79: See note following RCW 84.36.550.

     Severability -- Effective date -- 1989 c 379: See notes following RCW 84.36.040.

     Applicability -- 1987 c 468: See note following RCW 84.36.805.

     Applicability, construction -- 1981 c 141: See note following RCW 84.36.060.




84.36.812
Additional tax payable at time of sale — Appeal of assessed values.

All additional taxes imposed under RCW 84.36.262 or 84.36.810 shall become due and payable by the seller or transferor at the time of sale. The county auditor shall not accept an instrument of conveyance unless the additional tax has been paid or the department of revenue has determined that the property is not subject to RCW 84.36.262 or 84.36.810. The seller, the transferor, or the new owner may appeal the assessed values upon which the additional tax is based to the county board of equalization in accordance with the provisions of RCW 84.40.038.

[2001 c 185 § 9; 1984 c 220 § 9.]

Notes:

     Application -- 2001 c 185 §§ 1-12: See note following RCW 84.14.110.




84.36.813
Change in use — Duty to notify county assessor — Examination — Recommendation.

An exempt property owner shall notify the department of revenue of any change of use prior to each assessment year. Any other person believing that a change in the use of exempt property has occurred shall report same to the county assessor, who shall examine the property and if the use is not in compliance with chapter 84.36 RCW he or she shall report the information to the department with a recommendation that the exempt status be canceled. The final determination shall be made by the department.

[2013 c 23 § 351; 1977 ex.s. c 209 § 3.]




84.36.815
Tax exempt status — Initial application — Renewal.

(1) In order to qualify for exempt status for any real or personal property under this chapter except personal property under RCW 84.36.600, all foreign national governments; cemeteries; nongovernmental nonprofit corporations, organizations, and associations; hospitals owned and operated by a public hospital district for purposes of exemption under RCW 84.36.040(2); and soil and water conservation districts shall file an initial application on or before March 31st with the state department of revenue. All applications shall be filed on forms prescribed by the department and shall be signed by an authorized agent of the applicant.

     (2) In order to requalify for exempt status, all applicants except nonprofit cemeteries shall file an annual renewal declaration on or before March 31st each year. The renewal declaration shall be on forms prescribed by the department of revenue and shall contain a statement certifying the exempt status of the real or personal property owned by the exempt organization. This renewal declaration may be submitted electronically in a format provided or approved by the department. Information may also be required with the renewal declaration to assist the department in determining whether the property tax exemption should continue.

     (3) When an organization acquires real property qualified for exemption or converts real property to exempt status, the organization shall file an initial application for the property within sixty days following the acquisition or conversion in accordance with all applicable provisions of subsection (1) of this section. If the application is filed after the expiration of the sixty-day period, a late filing penalty shall be imposed under RCW 84.36.825.

     (4) When organizations acquire real property qualified for exemption or convert real property to an exempt use, the property, upon approval of the application for exemption, is entitled to a property tax exemption for property taxes due and payable the following year. If the owner has paid taxes for the year following the year the property qualified for exemption, the owner is entitled to a refund of the amount paid on the property so acquired or converted.

[2007 c 111 § 301; 2001 c 126 § 4; 1998 c 311 § 27; 1994 c 123 § 1; 1991 sp.s. c 29 § 6; 1988 c 131 § 1; 1984 c 220 § 10; 1975 1st ex.s. c 291 § 18; 1973 2nd ex.s. c 40 § 9.]

Notes:

     Part headings not law -- 2007 c 111: See note following RCW 82.16.120.

     Application -- 2001 c 126: See note following RCW 84.36.040.

     Applicability -- 1994 c 123: "This act shall be effective for taxes levied for collection in 1995 and thereafter." [1994 c 123 § 5.]

     Findings, intent -- Severability -- Application -- 1991 sp.s. c 29: See notes following RCW 84.04.150.

     Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.




84.36.820
Renewal notice for exempt property — Failure to file before due date, effect.

On or before January 1st of each year, the department of revenue shall notify the owners of record of property exempted from property taxation at their last known address about the obligation to file an annual renewal declaration for continued exemption. When a continued exemption is not approved, the department shall notify the assessor of the county in which the property is located who, in turn, shall remove the tax exemption from the property. The failure to file an annual renewal declaration for continued exemption and subsequent removal of the exemption shall not be subject to review as provided in RCW 84.36.850. The department of revenue shall review applications received after the March 31st due date, but these applications shall be subject to late filing penalties provided in RCW 84.36.825.

[2007 c 111 § 302; 1984 c 220 § 11; 1975-'76 2nd ex.s. c 127 § 1; 1973 2nd ex.s. c 40 § 10.]

Notes:

     Part headings not law -- 2007 c 111: See note following RCW 82.16.120.




84.36.825
Late filing penalty.

A late filing penalty of ten dollars per month for each month an application or annual renewal declaration is past due shall be required and shall be deposited in the general fund.

[2007 c 111 § 303; 1998 c 311 § 28; 1994 c 123 § 2; 1977 ex.s. c 209 § 2; 1975-'76 2nd ex.s. c 127 § 2; 1975 1st ex.s. c 291 § 19; 1973 2nd ex.s. c 40 § 11.]

Notes:

     Part headings not law -- 2007 c 111: See note following RCW 82.16.120.

     Applicability -- 1994 c 123: See note following RCW 84.36.815.

     Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.




84.36.830
Review of applications for exemption — Procedure — Approval or denial — Notice.

(1) The department of revenue shall review each application for exemption and approve or deny the application before August 1st of the assessment year for which the application is made. However, exemption applications received after March 31st shall be reviewed and determination made thereon within thirty days of the date received or by August 1st, whichever is later.

     (2) The department may request additional relevant information as it deems necessary. The department may also physically inspect the property and satisfy itself as to the use of all parcels before approving or denying the application. After approving an application, the department may also physically inspect the property at regular intervals to ensure compliance with this chapter.

     (3) When the department has examined the application and, if applicable, the subject property, it shall either approve or deny the request and clearly state the reasons for denial in written notification by mail to the applicant. The department shall also notify the assessor of the county in which the property is located. The county assessor shall place the property on the assessment roll for the current year.

[2007 c 111 § 304; 1998 c 310 § 1; 1984 c 220 § 12; 1975-'76 2nd ex.s. c 127 § 3; 1973 2nd ex.s. c 40 § 12.]

Notes:

     Part headings not law -- 2007 c 111: See note following RCW 82.16.120.

     Effective date -- 1998 c 310: "This act takes effect January 1, 1999." [1998 c 310 § 2.]




84.36.833
Application for exemption or renewal may include all contiguous exempt property.

Each application for property tax exemption, or renewal thereof, may include all the real and personal property eligible for exempt status under any of the sections of chapter 84.36 RCW which are contiguous and part of a homogenous unit. Properties separated by public streets and roads shall be considered to be contiguous for purposes of this section.

[1975-'76 2nd ex.s. c 127 § 4.]




84.36.835
List of exempt properties to be prepared and furnished each county assessor.

On or before August 31st, the department of revenue shall prepare a list by county of those properties exempted by the department under this chapter and shall forward a list to each county assessor of the property exempt in that county.

[1998 c 311 § 29; 1973 2nd ex.s. c 40 § 13.]




84.36.840
Statements — Reports — Information — Filing — Requirements.

(1) In order to determine whether organizations, associations, corporations, or institutions, except those exempted under RCW 84.36.020 and 84.36.030, are exempt from property taxes, and before the exemption shall be allowed for any year, the superintendent or manager or other proper officer of the organization, association, corporation, or institution claiming exemption from taxation shall file with the department of revenue a statement certifying that the income and the receipts thereof, including donations to it, have been applied to the actual expenses of operating and maintaining it, or for its capital expenditures, and to no other purpose. This report shall also include a statement of the receipts and disbursements of the exempt organization, association, corporation, or institution.

     (2) Educational institutions claiming exemption under RCW 84.36.050 shall also file a list of all property claimed to be exempt, the purpose for which it is used, the revenue derived from it for the preceding year, the use to which the revenue was applied, the number of students who attended the school or college, the total revenues of the institution with the source from which they were derived, and the purposes to which the revenues were applied, listing the items of such revenues and expenditures in detail.

     (3) The reports required under subsections (1) and (2) of this section may be submitted electronically, in a format provided or approved by the department, or mailed to the department. The reports shall be submitted on or before March 31st of each year. The department shall remove the tax exemption from the property of any organization, association, corporation, or institution that does not file the required report with the department on or before the due date. However, the department shall allow a reasonable extension of time for filing upon receipt of a written request on or before the required filing date and for good cause shown therein.

[2007 c 111 § 305; 1973 2nd ex.s. c 40 § 14.]

Notes:

     Part headings not law -- 2007 c 111: See note following RCW 82.16.120.




84.36.845
Revocation of exemption approved or renewed due to inaccurate information.

If subsequent to the time that the exemption of any property is initially approved or renewed, it shall be determined that such exemption was approved or renewed as the result of inaccurate information provided by the authorized agent of the applicant, the exemption shall be revoked and taxes shall be levied against such property pursuant to the provisions of RCW 84.36.810.

[1973 2nd ex.s. c 40 § 15.]




84.36.850
Review — Appeals.

Any applicant aggrieved by the department of revenue's denial of an exemption application may petition the state board of tax appeals to review an application for either real or personal property tax exemption and the board shall consider any appeals to determine (1) if the property is entitled to an exemption, and (2) the amount or portion thereof.

     A county assessor of the county in which the exempted property is located shall be empowered to appeal to the state board of tax appeals to review any real or personal property tax exemption approved by the department of revenue which he or she feels is not warranted.

     Appeals from a department of revenue decision must be made within thirty days after the mailing of the approval or denial.

[2013 c 23 § 352; 1989 c 378 § 13; 1973 2nd ex.s. c 40 § 16.]

Notes:

     Effective date -- 1989 c 378 § 13: "Section 13 of this act shall take effect January 1, 1990." [1989 c 378 § 41.]




84.36.855
Property changing from exempt to taxable status — Procedure.

Property which changes from exempt to taxable status shall be subject to the provisions of RCW 84.36.810 and 84.40.350 through 84.40.390, and the assessor shall also place the property on the assessment roll for taxes due and payable in the following year.

[1973 2nd ex.s. c 40 § 17.]




84.36.860
Public notice of provisions of act.

Each county assessor and the director of the department of revenue shall each issue public notice of the provisions of chapter 40, Laws of 1973 2nd ex. sess. in such a manner as will give constructive notice to all taxpayers of that county or of the state, as the case may be, prior to the first year in which an application for exemption is required by RCW 84.36.815 through 84.36.845.

[1973 2nd ex.s. c 40 § 18.]




84.36.865
Rules and regulations.

The department of revenue of the state of Washington shall make such 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 § 20; 1973 2nd ex.s. c 40 § 19.]

Notes:

     Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.




84.36.900
Severability — 1973 2nd ex.s. c 40.

If any provision of this 1973 amendatory 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.

[1973 2nd ex.s. c 40 § 22.]




84.36.905
Effective date — Construction — 1973 2nd ex.s. c 40.

This 1973 amendatory 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 1973 for taxes due and payable in 1974.

[1973 2nd ex.s. c 40 § 23.]