Title 84, PROPERTY TAXES

(1)(a) The value of new housing construction, conversion, and rehabilitation improvements qualifying under this chapter is exempt from ad valorem property taxation, as follows: (i) For properties for which applications for certificates of tax exemption eligibility are submitted u…

(1)(a) The value of new housing construction, conversion, and rehabilitation improvements qualifying under this chapter is exempt from ad valorem property taxation, as follows: For 20 successive years beginning January 1st of the year immediately following the calendar year of is…

An owner of property making application under this chapter must meet the following requirements: (1) The new or rehabilitated multiple-unit housing must be: (a) Located in a residential targeted area as designated by the city or county; or (b) Be located fully or partially within…

(1) The following criteria must be met before an area may be designated as a residential targeted area: (a) The area must be within an urban center, as determined by the governing authority; (b) The area must lack, as determined by the governing authority, sufficient available, d…

An owner of property seeking tax incentives under this chapter must complete the following procedures: (1) In the case of rehabilitation or where demolition or new construction is required, the owner must secure from the governing authority or duly authorized representative, befo…

(1) The duly authorized administrative official or committee of the city or county may approve the application if it finds that: (a) A minimum of four new units are being constructed or in the case of occupied rehabilitation or conversion a minimum of four additional multifamily …

(1) The governing authority or an administrative official or commission authorized by the governing authority must approve or deny an application filed under this chapter within 90 days after receipt of the application. (2) If the application is approved, the city or county must …

The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority and the assessor in administering this chapter. The application fee must be paid at the time the appli…

(1) Upon completion of rehabilitation or new construction for which an application for a limited tax exemption under this chapter has been approved and after issuance of the certificate of occupancy, the owner must file with the city or county the following: (a) A statement of th…

(1) Thirty days after the anniversary of the date of the certificate of tax exemption and each year for the tax exemption period, the owner of the rehabilitated or newly constructed property, or the qualified nonprofit or local government that will assure permanent affordable hom…

(1) If improvements have been exempted under this chapter, the improvements continue to be exempted for the applicable period under RCW 84.14.020, so long as they are not converted to another use and continue to satisfy all applicable conditions. If the owner intends to convert t…