These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Chapters
84.04 | Definitions. |
84.08 | General powers and duties of department of revenue. |
84.09 | General provisions. |
84.12 | Assessment and taxation of public utilities. |
84.14 | New and rehabilitated multiple-unit dwellings in urban centers. |
84.16 | Assessment and taxation of private car companies. |
84.20 | Easements of public utilities. |
84.25 | Targeted urban areas—Exemption. |
84.26 | Historic property. |
84.33 | Timber and forestlands. |
84.34 | Open space, agricultural, timberlands—Current use—Conservation futures. |
84.36 | Exemptions. |
84.37 | Property tax deferral program. |
84.38 | Deferral of special assessments and/or property taxes. |
84.39 | Property tax exemption—Widows or widowers of veterans. |
84.40 | Listing of property. |
84.41 | Revaluation of property. |
84.44 | Taxable situs. |
84.48 | Equalization of assessments. |
84.52 | Levy of taxes. |
84.55 | Limitations upon regular property taxes. |
84.56 | Collection of taxes. |
84.60 | Lien of taxes. |
84.64 | Lien foreclosure. |
84.68 | Recovery of taxes paid or property sold for taxes. |
84.69 | Refunds. |
84.70 | Destroyed property—Abatement or refund. |
84.72 | Federal payments in lieu of taxes. |
84.98 | Construction. |
NOTES:
Additional provisions relating to taxes, see titles pertaining to particular taxing authorities, i.e., cities, counties, school districts, etc.
Building permits, new construction: Chapter
36.21 RCW.
Burying place exempt from execution: RCW
68.24.220.
Cities, unfit buildings: Chapter
35.80 RCW.
Cities and towns, prepayment by taxpayer of taxes and assessments owed to: RCW
35.21.650.
Community renewal: Chapter
35.81 RCW.
Conservation districts: Chapter
89.08 RCW.
Constitutional limitations generally: State Constitution Art. 2 § 40, Art. 7, Art. 11, §§ 9, 12.
Counties, prepayment and deposit of taxes and assessments: RCW
36.32.120.
Federal agencies and instrumentalities, taxation: State Constitution Art. 7 §§ 1, 3; Title 37 RCW.
Flood control district property: RCW
86.09.520.
Lease of tax acquired property for underground storage of natural gas: RCW
80.40.070.
Limitation on levies: State Constitution Art. 7 § 2.
Local improvement trust property: RCW
35.53.010.
Personal exemption not applicable to tax levied on such property: RCW
6.15.010.
Privilege taxes: Chapter
54.28 RCW.
Qualifications for persons assessing real property
—Examination: RCW
36.21.015.
Real estate, excise tax on transfer: Chapters
82.45 and
82.46 RCW.
Savings and loan associations: RCW
33.28.040.
Tax returns, remittances, etc., filing and receipt: RCW
1.12.070.
Taxing districts, general indebtedness limitation: Chapter
39.36 RCW.
Termination of tax preferences: Chapter
43.136 RCW.