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Chapter 84.36 RCW


Property subject to taxation.
Public, certain public-private and tribal property exempt.
Tribal property exemptionApplication.
Property valued at less than five hundred dollarsExceptions.
Cemeteries, churches, parsonages, convents, and grounds.
Property used for character building, benevolent, protective or rehabilitative social servicesCamp facilitiesVeteran or relief organization owned propertyProperty of nonprofit organizations that issue debt for student loans or that are guarantee agencies.
Clarification of exemption in RCW 84.36.030.
Administrative offices of nonprofit religious organizations.
Property used by qualifying blood, tissue, or blood and tissue banks.
Nonprofit organization property connected with operation of public assembly hall or meeting place.
Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.
Nonprofit homes for the aging.
Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.
Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence.
Nonprofit organization property available without charge for medical research or training of medical personnel.
Nonprofit cancer clinic or center.
Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.
Schools and colleges.
Art, scientific and historical collections and property used to maintain, etc., such collectionsProperty of associations engaged in production and performance of musical, dance, artistic, etc., worksFire engines, implements, and buildings of cities, towns, or fire companiesHumane societies.
Intangible personal propertyAppraisal.
Rights, title, interest, and materials of certain vessels under construction.
Certain ships and vessels.
Exemption for other ships and vessels.
Size of vessel immaterial.
Cargo containers used in ocean commerce.
Household goods and personal effectsFifteen thousand dollars actual value to head of family.
Household goods and personal effectsDefinitions.
Airport property in this state for smaller airports belonging to municipalities of adjoining states.
Aircraft owned and operated by a commuter air carrier.
Real and personal property of housing finance commission.
Public right-of-way easements.
Interstate bridgesReciprocity.
Soil and water conservation districts, personal property.
Water distribution property owned by nonprofit corporation or cooperative association.
Improvements to benefit fish and wildlife habitat, water quality, and water quantityCooperative assistance to landownersCertification of best management practiceLimitationLandowner claim and certification.
Property, interests, etc., used for conservation of ecological systems, natural resources, or open spaceConservation or scientific research organizations.
Cessation of use giving rise to exemption.
Application for exemption under RCW 84.36.260, conservation of ecological systems.
Stocks of merchandise, goods, wares, or materialAircraft parts, etc.When eligible for exemption.
Legislative finding and declaration for RCW 84.36.300.
Requirements for exemption under RCW 84.36.300.
Inspection of books and records for exemption under RCW 84.36.300.
Property owned or used for sheltered workshops for handicapped.
ResidencesProperty tax exemptionFindings.
ResidencesProperty tax exemptionsQualifications.
ResidencesClaim for exemptionFormsChange of statusPublication and notice of qualifications and manner of making claims.
ResidencesClaimantsPenalty for falsificationReduction by remainderman.
ResidencesRules and regulationsAuditsConfidentialityCriminal penalty.
Improvements to single-family dwellings.
Right to occupy or use certain public property, including leasehold interests.
Agricultural productsExemption.
Business inventories.
Nonprofit fair associations.
Air pollution control equipment in thermal electric generation facilitiesRecordsPayments on cessation of operation.
Conservation futures on agricultural land.
Mobile homes in dealer's inventory.
Nonprofit organizationsProperty used for solicitation or collection of gifts, donations, or grants.
Nonprofit organizations that provide rental housing or used space to very low-income households.
Nonprofit organizationsProperty used for agricultural research and education programs.
Nonprofit organizationsAircraft.
Property used in connection with privatization contract at Hanford reservation.
Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.
Computer software.
Sales/leasebacks by regional transit authorities.
Farming machinery and equipment.
Property used for the manufacture of alcohol fuel or biodiesel fuel.
Property used for the manufacture of wood biomass fuel.
Semiconductor materials.
Property used by certain nonprofits to solicit or collect money for artists.
Property related to the manufacture of superefficient airplanes.
Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.
Military housing.
Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.
Cessation of use under which exemption grantedCollection of taxes.
Additional tax payable at time of saleAppeal of assessed values.
Change in useDuty to notify county assessorExaminationRecommendation.
Tax exempt statusInitial applicationRenewal.
Renewal notice for exempt propertyFailure to file before due date, effect.
Late filing penalty.
Review of applications for exemptionProcedureApproval or denialNotice.
Application for exemption or renewal may include all contiguous exempt property.
List of exempt properties to be prepared and furnished each county assessor.
Revocation of exemption approved or renewed due to inaccurate information.
Property changing from exempt to taxable statusProcedure.
Public notice of provisions of act.
Rules and regulations.
Severability1973 2nd ex.s. c 40.
Effective dateConstruction1973 2nd ex.s. c 40.
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, timberlandsCurrent useConservation futures: Chapter 84.34 RCW.
Privilege taxes: Chapter 54.28 RCW.
Public utility districtsTaxation: 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.