| 84.36.005 | Property subject to taxation. |
| 84.36.010 | Public, certain public-private and tribal property exempt. |
| 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 debt for student loans or that are guarantee agencies. |
| 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 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. |
| 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. |
| 84.36.050 | 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, implements, and buildings of cities, towns, or fire companies -- Humane societies. |
| 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. |
| 84.36.135 | 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 certification. |
| 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 or used for sheltered workshops for handicapped. |
| 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. |
| 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 very low-income 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. |
| 84.36.600 | 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 manufacture of alcohol fuel or biodiesel fuel. |
| 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 18.27.500 through 18.27.520. |
| GENERAL PROVISIONS | |
| 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. |
| 84.36.900 | Severability -- 1973 2nd ex.s. c 40. |
| 84.36.905 | Effective date -- Construction -- 1973 2nd ex.s. c 40. |
NOTES:
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, timber lands -- Current use -- Conservation futures: Chapter 84.34 RCW.
Privilege taxes: Chapter 54.28 RCW.
Public utility districts -- Taxation: 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.