|
|
§ 84.36.005 |
Property subject to taxation |
§ 84.36.010 |
Public, certain public-private and tribal property exempt |
§ 84.36.012 |
Tribal property exemption — Application |
§ 84.36.015 |
Property valued at less than five hundred dollars — Exceptions |
§ 84.36.020 |
Cemeteries, churches, parsonages, convents, and grounds |
§ 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 de |
§ 84.36.031 |
Clarification of exemption in RCW 84.36.030 |
§ 84.36.032 |
Administrative offices of nonprofit religious organizations |
§ 84.36.035 |
Property used by qualifying blood, tissue, or blood and tissue banks |
§ 84.36.037 |
Nonprofit organization property connected with operation of public assembly hall or meeting place |
§ 84.36.040 |
Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities |
§ 84.36.041 |
Nonprofit homes for the aging |
§ 84.36.042 |
Nonprofit organization, corporation, or association property used to provide housing for persons with developmental disabilities |
§ 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 |
§ 84.36.045 |
Nonprofit organization property available without charge for medical research or training of medical personnel |
§ 84.36.046 |
Nonprofit cancer clinic or center |
§ 84.36.047 |
Nonprofit organization property used for transmission or reception of radio or television signals originally broadcast by governmental agencies |
§ 84.36.049 |
Nonprofit homeownership development |
§ 84.36.050 |
Schools and colleges |
§ 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, |
§ 84.36.070 |
Intangible personal property — Appraisal |
§ 84.36.079 |
Rights, title, interest, and materials of certain vessels under construction |
§ 84.36.080 |
Certain ships and vessels |
§ 84.36.090 |
Exemption for other ships and vessels |
§ 84.36.100 |
Size of vessel immaterial |
§ 84.36.105 |
Cargo containers used in ocean commerce |
§ 84.36.110 |
Household goods and personal effects — Fifteen thousand dollars actual value to head of family |
§ 84.36.120 |
Household goods and personal effects — Definitions |
§ 84.36.130 |
Airport property in this state for smaller airports belonging to municipalities of adjoining states |
§ 84.36.133 |
Aircraft owned and operated by a commuter air carrier |
§ 84.36.135 |
Real and personal property of housing finance commission |
§ 84.36.210 |
Public right-of-way easements |
§ 84.36.230 |
Interstate bridges — Reciprocity |
§ 84.36.240 |
Soil and water conservation districts, personal property |
§ 84.36.250 |
Water distribution property owned by nonprofit corporation or cooperative association |
§ 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 cer |
§ 84.36.260 |
Property, interests, etc., used for conservation of ecological systems, natural resources, or open space — Conservation or scientific research organizations |
§ 84.36.262 |
Cessation of use giving rise to exemption |
§ 84.36.264 |
Application for exemption under RCW 84.36.260, conservation of ecological systems |
§ 84.36.300 |
Stocks of merchandise, goods, wares, or material — Aircraft parts, etc. — When eligible for exemption |
§ 84.36.301 |
Legislative finding and declaration for RCW 84.36.300 |
§ 84.36.310 |
Requirements for exemption under RCW 84.36.300 |
§ 84.36.320 |
Inspection of books and records for exemption under RCW 84.36.300 |
§ 84.36.350 |
Property owned and used for sheltered workshops for persons with disabilities |
§ 84.36.379 |
Residences — Property tax exemption — Findings |
§ 84.36.381 |
Residences — Property tax exemptions — Qualifications |
§ 84.36.383 |
Residences — Definitions |
§ 84.36.385 |
Residences — Claim for exemption — Forms — Change of status — Publication and notice of qualifications and manner of making claims |
§ 84.36.387 |
Residences — Claimants — Penalty for falsification — Reduction by remainderman |
§ 84.36.389 |
Residences — Rules and regulations — Audits — Confidentiality — Criminal penalty |
§ 84.36.400 |
Improvements to single-family dwellings — Accessory dwelling units rented to low-income households in a county with a population of 1,500,000 or more |
§ 84.36.451 |
Right to occupy or use certain public property, including leasehold interests |
§ 84.36.470 |
Agricultural products — Exemption |
§ 84.36.477 |
Business inventories |
§ 84.36.480 |
Nonprofit fair associations |
§ 84.36.487 |
Air pollution control equipment in thermal electric generation facilities — Records — Payments on cessation of operation |
§ 84.36.500 |
Conservation futures on agricultural land |
§ 84.36.510 |
Mobile homes in dealer’s inventory |
§ 84.36.550 |
Nonprofit organizations — Property used for solicitation or collection of gifts, donations, or grants |
§ 84.36.560 |
Nonprofit organizations that provide rental housing or used space to qualifying households |
§ 84.36.570 |
Nonprofit organizations — Property used for agricultural research and education programs |
§ 84.36.590 |
Property used in connection with privatization contract at Hanford reservation |
§ 84.36.595 |
Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses |
§ 84.36.597 |
Heavy equipment rental property |
§ 84.36.600 |
Computer software |
§ 84.36.605 |
Sales/leasebacks by regional transit authorities |
§ 84.36.630 |
Farming machinery and equipment |
§ 84.36.635 |
Property used for the operation of an anaerobic digester |
§ 84.36.640 |
Property used for the manufacture of wood biomass fuel |
§ 84.36.645 |
Semiconductor materials |
§ 84.36.650 |
Property used by certain nonprofits to solicit or collect money for artists |
§ 84.36.655 |
Property related to the manufacture of superefficient airplanes |
§ 84.36.660 |
Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520 |
§ 84.36.665 |
Military housing |
§ 84.36.670 |
Senior citizen organizations — Property used for operation of a multipurpose senior citizen center |
§ 84.36.675 |
Housing for low-income households provided by limited equity cooperatives |
§ 84.36.680 |
Generation or storage of renewable energy |
§ 84.36.800 |
Definitions |
§ 84.36.805 |
Conditions for obtaining exemptions by nonprofit organizations, associations, or corporations |
§ 84.36.810 |
Cessation of use under which exemption granted — Collection of taxes |
§ 84.36.812 |
Additional tax payable at time of sale — Appeal of assessed values |
§ 84.36.813 |
Change in use — Duty to notify county assessor — Examination — Recommendation |
§ 84.36.815 |
Tax exempt status — Initial application — Renewal |
§ 84.36.820 |
Renewal notice for exempt property — Failure to file before due date, effect |
§ 84.36.825 |
Late filing penalty |
§ 84.36.830 |
Review of applications for exemption — Procedure — Approval or denial — Notice |
§ 84.36.833 |
Application for exemption or renewal may include all contiguous exempt property |
§ 84.36.835 |
List of exempt properties to be prepared and furnished each county assessor |
§ 84.36.840 |
Statements — Reports — Information — Filing — Requirements |
§ 84.36.845 |
Revocation of exemption approved or renewed due to inaccurate information |
§ 84.36.850 |
Review — Appeals |
§ 84.36.855 |
Property changing from exempt to taxable status — Procedure |
§ 84.36.860 |
Public notice of provisions of act |
§ 84.36.865 |
Rules and regulations |
§ 84.36.905 |
Effective date — Construction — 1973 2nd ex.s. c 40 |
Terms Used In Washington Code > Chapter 84.36 - Exemptions
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appraisal: A determination of property value.
- Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
- Case law: The law as laid down in cases that have been decided in the decisions of the courts.
- Church purposes: means the use of real and personal property owned by a nonprofit religious organization for religious worship or related administrative, educational, eleemosynary, and social activities. See Washington Code 84.36.800
- Contract: A legal written agreement that becomes binding when signed.
- Convent: means a house or set of buildings occupied by a community of clergy or nuns devoted to religious life under a superior;
Washington Code 84.36.800
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.Deed: The legal instrument used to transfer title in real property from one person to another.Dependent: A person dependent for support upon another.Devise: To gift property by will.Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCCGuardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.Hospital: means any portion of a hospital building, or other buildings in connection therewith, used as a residence for persons engaged or employed in the operation of a hospital, or operated as a portion of the hospital unit;Washington Code 84.36.800
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCCLien: A claim against real or personal property in satisfaction of a debt.Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.Mortgage: The written agreement pledging property to a creditor as collateral for a loan.Nonprofit: means an organization, association or corporation no part of the income of which is paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state;Washington Code 84.36.800
Oath: A promise to tell the truth.Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.Parsonage: means a residence occupied by a member of the clergy who has been designated for a particular congregation and who holds regular services therefor. See Washington Code 84.36.800Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080Personal property: All property that is not real property.Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.Remainderman: One entitled to the remainder of an estate after a particular reserved right or interest, such as a life tenancy, has expired.special property tax exemption: means the determination of the assessed value of the property subtracting, for ten years, the increase in value attributable to the installation of an automatic sprinkler system under RCW 19. See Washington Code 84.36.660Statute: A law passed by a legislature.