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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.
84.36.012Tribal property exemption -- Application.
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 ยงยง 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.