Chapter 84.36 RCW



84.36.005Property subject to taxation.
84.36.010Public, certain public-private and tribal property exempt.
84.36.012Tribal property exemptionApplication.
84.36.015Property valued at less than five hundred dollarsExceptions.
84.36.020Cemeteries, churches, parsonages, convents, and grounds.
84.36.030Property 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.
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.
84.36.049Nonprofit homeownership development.
84.36.050Schools and colleges.
84.36.060Art, 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.
84.36.070Intangible personal propertyAppraisal.
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 effectsFifteen thousand dollars actual value to head of family.
84.36.120Household goods and personal effectsDefinitions.
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 bridgesReciprocity.
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 quantityCooperative assistance to landownersCertification of best management practiceLimitationLandowner claim and certification.
84.36.260Property, interests, etc., used for conservation of ecological systems, natural resources, or open spaceConservation 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 materialAircraft 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 and used for sheltered workshops for persons with disabilities.
84.36.379ResidencesProperty tax exemptionFindings.
84.36.381ResidencesProperty tax exemptionsQualifications.
84.36.385ResidencesClaim for exemptionFormsChange of statusPublication and notice of qualifications and manner of making claims.
84.36.387ResidencesClaimantsPenalty for falsificationReduction by remainderman.
84.36.389ResidencesRules and regulationsAuditsConfidentialityCriminal penalty.
84.36.400Improvements to single-family dwellings.
84.36.451Right to occupy or use certain public property, including leasehold interests.
84.36.470Agricultural productsExemption.
84.36.477Business inventories.
84.36.480Nonprofit fair associations.
84.36.487Air pollution control equipment in thermal electric generation facilitiesRecordsPayments on cessation of operation.
84.36.500Conservation futures on agricultural land.
84.36.510Mobile homes in dealer's inventory.
84.36.550Nonprofit organizationsProperty used for solicitation or collection of gifts, donations, or grants.
84.36.560Nonprofit organizations that provide rental housing or used space to qualifying households.
84.36.570Nonprofit organizationsProperty used for agricultural research and education programs.
84.36.590Property used in connection with privatization contract at Hanford reservation.
84.36.595Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.
84.36.597Heavy equipment rental property.
84.36.600Computer software.
84.36.605Sales/leasebacks by regional transit authorities.
84.36.630Farming machinery and equipment.
84.36.635Property used for the operation of an anaerobic digester.
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.
84.36.670Senior citizen organizationsProperty used for operation of a multipurpose senior citizen center.
84.36.805Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations.
84.36.810Cessation of use under which exemption grantedCollection of taxes.
84.36.812Additional tax payable at time of saleAppeal of assessed values.
84.36.813Change in useDuty to notify county assessorExaminationRecommendation.
84.36.815Tax exempt statusInitial applicationRenewal.
84.36.820Renewal notice for exempt propertyFailure to file before due date, effect.
84.36.825Late filing penalty.
84.36.830Review of applications for exemptionProcedureApproval or denialNotice.
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.
84.36.845Revocation of exemption approved or renewed due to inaccurate information.
84.36.855Property changing from exempt to taxable statusProcedure.
84.36.860Public notice of provisions of act.
84.36.865Rules and regulations.
84.36.905Effective 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 forestlands: Chapter 84.33 RCW.
Timber property tax exemption: RCW 84.33.040.