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OpenJurist

Chapter

EXEMPTIONS

  • RCW 84.36.005— Property subject to taxation.
  • RCW 84.36.010— Public, certain public-private and tribal property exempt.
  • RCW 84.36.012— Tribal property exemption—Application.
  • RCW 84.36.015— Property valued at less than five hundred dollars—Exceptions.
  • RCW 84.36.020— Cemeteries, churches, parsonages, convents, and grounds.
  • RCW 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.
  • RCW 84.36.031— Clarification of exemption in RCW 84.36.030.
  • RCW 84.36.032— Administrative offices of nonprofit religious organizations.
  • RCW 84.36.035— Property used by qualifying blood, tissue, or blood and tissue banks.
  • RCW 84.36.037— Nonprofit organization property connected with operation of public assembly hall or meeting place.
  • RCW 84.36.040— Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.
  • RCW 84.36.041— Nonprofit homes for the aging.
  • RCW 84.36.042— Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities.
  • RCW 84.36.043— Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence—Recovery residences.
  • RCW 84.36.045— Nonprofit organization property available without charge for medical research or training of medical personnel.
  • RCW 84.36.046— Nonprofit cancer clinic or center.
  • RCW 84.36.047— Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies.
  • RCW 84.36.049— Nonprofit homeownership development. (Expires January 1, 2038.)
  • RCW 84.36.050— Schools and colleges.
  • RCW 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.
  • RCW 84.36.070— Intangible personal property—Appraisal.
  • RCW 84.36.079— Rights, title, interest, and materials of certain vessels under construction.
  • RCW 84.36.080— Certain ships and vessels.
  • RCW 84.36.090— Exemption for other ships and vessels.
  • RCW 84.36.100— Size of vessel immaterial.
  • RCW 84.36.105— Cargo containers used in ocean commerce.
  • RCW 84.36.110— Household goods and personal effects—Fifteen thousand dollars actual value to head of family.
  • RCW 84.36.120— Household goods and personal effects—Definitions.
  • RCW 84.36.130— Airport property in this state for smaller airports belonging to municipalities of adjoining states.
  • RCW 84.36.133— Aircraft owned and operated by a commuter air carrier.
  • RCW 84.36.135— Real and personal property of housing finance commission.
  • RCW 84.36.210— Public right-of-way easements.
  • RCW 84.36.230— Interstate bridges—Reciprocity.
  • RCW 84.36.240— Soil and water conservation districts, personal property.
  • RCW 84.36.250— Water distribution property owned by nonprofit corporation or cooperative association.
  • RCW 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.
  • RCW 84.36.260— Property, interests, etc., used for conservation of ecological systems, natural resources, or open space—Conservation or scientific research organizations.
  • RCW 84.36.262— Cessation of use giving rise to exemption.
  • RCW 84.36.264— Application for exemption under RCW 84.36.260, conservation of ecological systems.
  • RCW 84.36.300— Stocks of merchandise, goods, wares, or material—Aircraft parts, etc.—When eligible for exemption.
  • RCW 84.36.301— Legislative finding and declaration for RCW 84.36.300.
  • RCW 84.36.310— Requirements for exemption under RCW 84.36.300.
  • RCW 84.36.320— Inspection of books and records for exemption under RCW 84.36.300.
  • RCW 84.36.350— Property owned and used for sheltered workshops for persons with disabilities.
  • RCW 84.36.379— Residences—Property tax exemption—Findings.
  • RCW 84.36.381— Residences—Property tax exemptions—Qualifications.
  • RCW 84.36.383— Residences—Definitions.
  • RCW 84.36.385— Residences—Claim for exemption—Forms—Change of status—Publication and notice of qualifications and manner of making claims.
  • RCW 84.36.387— Residences—Claimants—Penalty for falsification—Reduction by remainderman.
  • RCW 84.36.389— Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty.
  • RCW 84.36.400— Improvements to single-family dwellings—Accessory dwelling units rented to low-income households in certain counties. (Effective until January 1, 2034.)
  • RCW 84.36.451— Right to occupy or use certain public property, including leasehold interests.
  • RCW 84.36.470— Agricultural products—Exemption.
  • RCW 84.36.477— Business inventories.
  • RCW 84.36.480— Nonprofit fair associations.
  • RCW 84.36.487— Air pollution control equipment in thermal electric generation facilities—Records—Payments on cessation of operation.
  • RCW 84.36.500— Conservation futures on agricultural land.
  • RCW 84.36.510— Mobile homes in dealer's inventory.
  • RCW 84.36.550— Nonprofit organizations—Property used for solicitation or collection of gifts, donations, or grants.
  • RCW 84.36.560— Nonprofit organizations that provide rental housing or used space to qualifying households.
  • RCW 84.36.570— Nonprofit organizations—Property used for agricultural research and education programs.
  • RCW 84.36.590— Property used in connection with privatization contract at Hanford reservation.
  • RCW 84.36.595— Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.
  • RCW 84.36.597— Heavy equipment rental property.
  • RCW 84.36.600— Computer software.
  • RCW 84.36.605— Sales/leasebacks by regional transit authorities.
  • RCW 84.36.630— Farming machinery and equipment.
  • RCW 84.36.635— Property used for the operation of an anaerobic digester.
  • RCW 84.36.640— Property used for the manufacture of wood biomass fuel.
  • RCW 84.36.645— Semiconductor materials. (Contingent effective date; contingent expiration date.)
  • RCW 84.36.650— Property used by certain nonprofits to solicit or collect money for artists.
  • RCW 84.36.655— Property related to the manufacture of superefficient airplanes. (Expires July 1, 2040.)
  • RCW 84.36.660— Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.
  • RCW 84.36.665— Military housing.
  • RCW 84.36.670— Senior citizen organizations—Property used for operation of a multipurpose senior citizen center.
  • RCW 84.36.675— Housing for low-income households provided by limited equity cooperatives. (Expires January 1, 2033.)
  • RCW 84.36.680— Generation or storage of renewable energy.
  • RCW 84.36.800— Definitions. (Effective until January 1, 2033.)
  • RCW 84.36.805— Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations. (Effective until January 1, 2033.)
  • RCW 84.36.810— Cessation of use under which exemption granted—Collection of taxes. (Effective until January 1, 2033.)
  • RCW 84.36.812— Additional tax payable at time of sale—Appeal of assessed values.
  • RCW 84.36.813— Change in use—Duty to notify county assessor—Examination—Recommendation.
  • RCW 84.36.815— Tax exempt status—Initial application—Renewal. (Effective until January 1, 2033.)
  • RCW 84.36.820— Renewal notice for exempt property—Failure to file before due date, effect.
  • RCW 84.36.825— Late filing penalty.
  • RCW 84.36.830— Review of applications for exemption—Procedure—Approval or denial—Notice.
  • RCW 84.36.833— Application for exemption or renewal may include all contiguous exempt property.
  • RCW 84.36.835— List of exempt properties to be prepared and furnished each county assessor.
  • RCW 84.36.840— Statements—Reports—Information—Filing—Requirements.
  • RCW 84.36.845— Revocation of exemption approved or renewed due to inaccurate information.
  • RCW 84.36.850— Review—Appeals.
  • RCW 84.36.855— Property changing from exempt to taxable status—Procedure.
  • RCW 84.36.860— Public notice of provisions of act.
  • RCW 84.36.865— Rules and regulations.
  • RCW 84.36.905— Effective date—Construction—1973 2nd ex.s. c 40.