GroundRules
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- RCW 84.36.680 · Generation or storage of renewable energy. (Effective until January 1, 2028.)
- RCW 84.36.690 · Generation of renewable energy in a qualified renewable energy facility—Battery electric storage system—Rules. (Effective January 1, 2028.)
- 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.
- RCW 84.37.010 · Findings—Intent.
- RCW 84.37.020 · Definitions.
- RCW 84.37.030 · Deferral program qualifications.
- RCW 84.37.040 · Deferral program administration.
- RCW 84.37.050 · Renewals—Requirement to reside on property.
- RCW 84.37.060 · Right to defer not reduced by contract or agreement.
- RCW 84.37.070 · State lien on property.
- RCW 84.37.080 · Conditions under which deferment ends.
- RCW 84.37.090 · Applicable statutory provisions.
- RCW 84.37.901 · Application—2007 sp.s. c 2.
- RCW 84.37.903 · Effective date—2007 sp.s. c 2.
- RCW 84.38.010 · Legislative finding and purpose.
- RCW 84.38.020 · Definitions.
- RCW 84.38.030 · Conditions and qualifications for claiming deferral.
- RCW 84.38.040 · Declaration to defer special assessments and/or real property taxes—Filing—Contents—Appeal.
- RCW 84.38.050 · Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment deferral amount.
- RCW 84.38.060 · Declaration of deferral by agent, guardian, etc.
- RCW 84.38.070 · Ceasing to reside permanently on property subject to deferral declaration.
- RCW 84.38.080 · Right to deferral not reduced by contract or agreement.
- RCW 84.38.090 · Procedure where residence under mortgage or purchase contract.
- RCW 84.38.100 · Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest.
- RCW 84.38.110 · Duties of county assessor.
- RCW 84.38.120 · Payments to local improvement or taxing districts.
- RCW 84.38.130 · When deferred assessments or taxes become payable.
- RCW 84.38.140 · Collection of deferred assessments or taxes.
- RCW 84.38.150 · Election to continue deferral by surviving spouse or surviving domestic partner.
- RCW 84.38.160 · Payment of part or all of deferred taxes authorized.
- RCW 84.38.170 · Collection of personal property taxes not affected.
- RCW 84.38.180 · Forms—Rules and regulations.
- RCW 84.38.900 · Severability—1975 1st ex.s. c 291.
- RCW 84.38.910 · Effective dates—1975 1st ex.s. c 291.
- RCW 84.39.010 · Exemption authorized—Qualifications.
- RCW 84.39.020 · Filing claim for exemption—Requirements.
- RCW 84.39.030 · Continued eligibility—Renewal forms.
- RCW 84.39.040 · Agent or guardian filing claim on behalf of claimant.
- RCW 84.39.050 · Failure to reside on property—Repayment.
- RCW 84.39.060 · Determination of assistance—Biennial budget request.
- RCW 84.40.020 · Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.
- RCW 84.40.025 · Access to property required.
- RCW 84.40.030 · Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales.
- RCW 84.40.0301 · Determination of value by public official—Review—Revaluation—Presumptions.
- RCW 84.40.031 · Valuation of timber and timberlands—Criteria established.
- RCW 84.40.032 · Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation.
- RCW 84.40.033 · Valuation of timber and timberlands—Legislative findings.
- RCW 84.40.036 · Valuation of vessels—Apportionment.
- RCW 84.40.037 · Valuation of computer software—Embedded software.
- RCW 84.40.038 · Petition county board of equalization—Limitation on changes to time limit—Waiver of filing deadline—Direct appeal to state board of tax appeals.
- RCW 84.40.039 · Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund.
- RCW 84.40.040 · Time and manner of listing.
- RCW 84.40.042 · Valuation and assessment of divided or combined property.
- RCW 84.40.045 · Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty.
- RCW 84.40.060 · Personal property assessment.
- RCW 84.40.065 · Listing of taxable ships and vessels with department—Assessment—Rights of review.
- RCW 84.40.070 · Companies, associations—Listing.
- RCW 84.40.080 · Listing omitted property or improvements.
- RCW 84.40.085 · Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.
- RCW 84.40.090 · Taxing districts to be designated—Separate assessments.
- RCW 84.40.110 · Examination under oath—Default listing.
- RCW 84.40.120 · Oaths, who may administer—Criminal penalty for willful false listing.
- RCW 84.40.130 · Penalty for failure or refusal to list—False or fraudulent listing, additional penalty.
- RCW 84.40.150 · Sick or absent persons—May report to board of equalization.
- RCW 84.40.160 · Manner of listing real estate—Maps.
- RCW 84.40.170 · Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs.
- RCW 84.40.175 · Listing of exempt property—Proof of exemption—Valuation of publicly owned property.
- RCW 84.40.178 · Exempt residential property—Maintenance of assessed valuation—Notice of change.
- RCW 84.40.185 · Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.
- RCW 84.40.190 · Statement of personal property.
- RCW 84.40.200 · Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.
- RCW 84.40.210 · Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.
- RCW 84.40.220 · Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.
- RCW 84.40.230 · Contract to purchase public land.
- RCW 84.40.240 · Annual list of lands sold or contracted to be sold to be furnished assessor.
- RCW 84.40.315 · Federal agencies and property taxable when federal law permits.
- RCW 84.40.320 · Detail and assessment lists to board of equalization.
- RCW 84.40.335 · Lists, schedules or statements to contain declaration that falsification subject to perjury.
- RCW 84.40.340 · Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.
- RCW 84.40.343 · Mobile homes—Identification of.
- RCW 84.40.344 · Mobile homes—Avoidance of payment of tax—Penalty.
- RCW 84.40.350 · Assessment and taxation of property losing exempt status.
- RCW 84.40.360 · Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.