Washington Administrative Code

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.030(2) to property used as a church camp and owned by a nonprofit church, denomination, group of churches, or an organization or association of churches.(2) Definitions. Fo…

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.030(3) to property owned by a nonprofit organization or association engaged in character building of children under eighteen years of age.(2) Definitions. For purposes of t…

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.030(4) for real and personal property owned by organizations and societies of veterans of any war of the United States.(2) Exemption. Property owned by organizations or soc…

(1) Introduction. This section explains the property tax exemption available under the provisions of RCW 84.36.030(6) to a nonprofit organization, association, or corporation that is exempt from federal income taxation and either guarantees student loans or issues debt to provide…

(1) Introduction. This rule explains the real and personal property tax exemption available under RCW 84.36.040 for property used by nonprofit child day care centers, free libraries, orphanages, homes for the sick or infirm, hospitals, and outpatient dialysis facilities. In addit…

(1) Introduction. RCW 84.36.049 explains that real property owned by a nonprofit entity for the purpose of developing or redeveloping on the real property one or more residences to be sold to low-income households is exempt from state and local property taxes, subject to certain …

(1) Introduction. This rule explains property tax exemptions available under the provisions of RCW 84.36.050, and a temporary property tax exemption for community centers that acquire surplus property from a university exempt from property taxes under RCW 84.36.050. Nonprofit sch…

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.060 (1)(a) to art, scientific, or historical collections.(2) Definitions. For purposes of this rule, the following definitions apply:(a) "Governmental entity" means any pol…

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.060 (1)(b) to organizations, associations, or corporations engaged in the production and performance of musical, dance, artistic, dramatic, or literary works.(2) Definition…

(1) Introduction. This section explains the property tax exemption available under the provisions of RCW 84.36.060 to fire companies.(2) Definitions. For purposes of this section, the following definitions apply:(a) "Fire company" means any nonprofit organization, association, or…

(1) Introduction. This section explains the property tax exemption available under the provisions of RCW 84.36.060 to humane societies.(2) Definitions. For purposes of this section, the following definitions apply:(a) "Humane society" means a nonprofit organization, association, …

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.260 to a nonprofit corporation or association, of which the primary purpose is to conduct or facilitate scientific research or to conserve natural resources or open space f…

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.037 for real and personal property owned by a nonprofit organization, association, or corporation and used exclusively as a public meeting hall, public meeting place, or co…

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.037 for real and personal property owned by a nonprofit organization, association, or corporation and used primarily for annual community celebration events.(2) Definitions…

(1) Introduction. This section explains the property tax exemption available under the provisions of RCW 84.36.043 to real and personal property used by a nonprofit organization, association, or corporation to provide emergency or transitional housing to low income persons or vic…

(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.350 for real and personal property owned by a nonprofit organization, association, or corporation and used in operating a sheltered workshop for persons with disabilities.(…

(1) Introduction. This rule explains the real and personal property tax exemption available under RCW 84.36.670 to persons who operate a multipurpose senior citizen center.(2) Definitions. For the purposes of this rule, the following definitions apply:(a) "Assessment year" means …

(1)(a) Introduction. This rule explains the real and personal property tax exemption that may be claimed by nonprofit entities providing rental housing or lots for mobile homes within a mobile home park, mobile home park cooperative, or manufactured housing cooperative for occupa…

(1) Introduction. Under RCW 84.36.041, a nonprofit home for the aging may be totally or partially exempt from property tax. This section explains the exemptions allowed and the criteria that must be met in order to receive an exemption under this statute. Throughout this section,…

(1) Introduction. This section explains the initial application process that must be followed when a home for the aging wishes to obtain a property tax exemption under RCW 84.36.041. This section also describes the annual renewal requirements that a home must follow to retain its…

(1) Introduction. This rule contains definitions of the terms used for the senior citizen, persons with disabilities, and veterans with disabilities property tax exemption described in RCW 84.36.381 through 84.36.389.(2) Accessory dwelling unit. "Accessory dwelling unit" means a …

(1) Introduction. This rule explains the definition of gross income used for federal income tax purposes and provides guidance to assessors on how to calculate and verify gross income. To meet the income requirements for the senior citizen, disabled person, and disabled veteran e…

(1) Introduction. This rule provides guidance to the assessor on how to determine and verify the adjusted gross income for the claimant, the claimant's spouse or domestic partner, and any cotenants. To meet the income requirements for the senior citizen, disabled person, and disa…

(1) Introduction. This rule describes how an assessor determines a claimant's combined disposable income.Examples. This rule includes examples that identify a set of facts and then state a conclusion. These examples should only be used as a general guide.(2) Begin by calculating …

(1) Introduction. This rule provides the qualifications a claimant must meet for the exemption on a principal residence as described in RCW 84.36.381. To qualify for the exemption, the claimant must:(a) Meet the age or disability requirements as described in subsection (2) of thi…

(1) Introduction. This rule explains the application procedures for the exemption on a principal residence as described in RCW 84.36.385.(2) When to apply for the exemption. A claimant may first apply for the exemption in the calendar year that they meet the age, disability, or v…

(1)(a) Introduction. This rule explains how county assessors process a claimant's application form for the senior citizen, disabled person, or disabled veteran property tax exemption. The rule describes the exemption and what happens when the exemption is granted or denied by the…

(1) Introduction. This rule explains how and when a senior citizen, disabled person, or disabled veteran must file additional documents with the county assessor to maintain their senior citizen, disabled person, or disabled veteran property tax exemption. The rule also explains w…

(1) Introduction. This rule explains the application of the state property tax to ships and vessels. Ships and vessels that are not subject to the excise tax imposed by chapter 82.49 RCW are either subject to the state property tax or are exempt from both the property tax and the…

(1) Introduction. This rule provides definitions of the terms used to administer the deferral program in chapter 84.38 RCW and this section through WAC 458-18-100 for special assessments and property taxes on residential housing.(2) "Boarding house" means a residence in which lod…

(1) Introduction. This rule describes the qualifications a person (claimant) must meet to qualify for a deferral of special assessments and/or real property taxes on residential housing.(2) Qualifications for deferral. A claimant may defer payment of special assessments and/or re…

(1) Declarations to defer special assessments and/or real property taxes for any year shall be filed no later than thirty days before the tax or assessment is due, or thirty days after receiving notice under RCW 84.64.030 or 84.64.050 whichever is later. For good cause shown the …

(1) Whenever any special assessments and/or real property taxes are deferred under the provisions of this chapter, the amount deferred, including interest, shall become a lien in favor of the state upon this property and shall have priority as provided in chapters 35.50 and 84.60…

(1) Declarations to defer assessments and/or real property taxes for all years following the first year shall be made by filing a "declaration to renew deferral" with the county assessor no later than thirty days before the tax or assessment is due. For good cause shown the depar…

No deferral shall be granted if the liens created by the deferrals of special assessments and/or real property taxes equal or exceed eighty percent of the claimant's equity value in said property. Equity value will be determined as of January 1 in the year the taxes are to be def…

The county assessor shall:(1) Determine each year if each claimant filing a "declaration to defer" and/or a "declaration to renew deferral" shall be granted a deferral. If the assessor determines the claimant is not eligible, he shall notify the claimant as soon as possible;(2) I…

The department will:(1) Notify the county assessor as soon as possible of any declaration to defer, where any factor appears to disqualify the claimant;(2) Certify to the state treasurer the amount due the respective treasurers for any special assessments and/or real property tax…

Any claimant whose "declaration to defer" or "declaration to renew deferral" is denied by the county assessor may appeal to the county board of equalization under the provisions of chapter 458-14 WAC. The decision of the county board of equalization shall be final for that year a…

(1) Introduction. This rule explains the circumstances under which amounts deferred under chapter 84.38 RCW become payable.(2) Deferral. Special assessments and/or real property taxes deferred become payable together with interest upon the following:(a) Conveyance of the property…

(1) Refunds provided for by chapter 84.69 RCW are made by the following method: The taxpayer must file a claim for refund with the county. This claim must:(a) Be verified by the person who paid the tax, his guardian, executor or administrator; and(b) Be filed within three years a…

(1) Introduction. This rule explains and implements the procedures to be followed to comply with RCW 84.68.020. This statute imposes the requirement that property taxes be paid under protest in order to preserve the taxpayer's right to bring an action in court for a refund. The i…

(1) Introduction. Interest applies to refunds of taxes made pursuant to RCW 84.69.010 through 84.69.090 in accordance with RCW 84.69.100. Interest also applies to judgments entered in favor of the plaintiff pursuant to RCW 84.68.030.(2) Calculation of interest rate. The interest …

RCW 35.21.650 and 36.32.120 provide that any taxpayer may deposit with the treasurer or other legal depository any moneys, assessments or taxes that may become due or be levied in the future.WAC 458-18-500 through 458-18-550 are to establish guidelines to be used in all cases whe…

For the purposes of WAC 458-18-500 through 458-18-550,(1) "County legislative authority" shall mean the county commissioners, or in the case of a home rule charter county, the governmental authority empowered to so act.(2) "City treasurer" shall mean the duly appointed or elected…

The agreement shall be binding on all parties thereto: Provided, That the agreement may be amended from time to time if such is agreed to by all parties in writing. The agreement shall contain:(1) The name and address of the taxpayer;(2) The name of the district or districts whic…

No taxpayer shall, nor shall any city treasurer or county legislative authority allow, deposit of any moneys, assessments, or taxes as a credit against any future assessments or taxes except as provided for in the agreement made in accordance with WAC 458-18-500 through 458-18-55…

The following shall apply to all deposits and agreements:(1) There shall be no limit on the number of years in advance of the due date that assessments and taxes may be deposited for;(2) The district shall establish an accounting system which will enable any party, at any time, t…