Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.14.005 Findings—Intent.
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(1) The legislature finds:(a) That in many of Washington's urban centers there is insufficient availability of desirable and convenient residential units, including affordable housing units, to meet the needs of a growing number of the public who would live in these urban centers…
RCW 84.14.007 Purpose.
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It is the purpose of this chapter to encourage increased residential opportunities, including affordable housing opportunities, in cities that are required to plan or choose to plan under the growth management act within urban centers where the governing authority of the affected…
RCW 84.14.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Affordable housing" means residential housing with monthly costs, including utilities other than telephone, that do not exceed 30 percent of the monthly income of a lo…
RCW 84.14.015 Transit-oriented development—Application standards.
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The governing authority of a city with a station area must adopt and implement standards and guidelines to be used in considering applications and making the determinations required under RCW 84.14.060. The standards and guidelines must establish basic requirements for both new c…
RCW 84.14.020 Exemption—Duration—Valuation—Relocation assistance.
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*** CHANGE IN 2026 *** (SEE 2451-S2.SL) ***(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…
RCW 84.14.021 Exemption—Duration—Valuation—New construction.
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(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…
RCW 84.14.030 Application—Requirements.
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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 a …
RCW 84.14.040 Designation of residential targeted area—Criteria—Local designation—Hearing—Standards, guidelines.
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(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, des…
RCW 84.14.050 Application—Procedures.
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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, befor…
RCW 84.14.060 Approval—Required findings.
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(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 u…
RCW 84.14.070 Processing—Approval—Denial—Appeal.
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(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 i…
RCW 84.14.080 Fees.
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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…
RCW 84.14.090 Filing requirements for owner upon completion—Determination by city or county—Notice of intention by city or county not to file—Extension of deadline—Appeal.
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(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 the…
RCW 84.14.100 Report—Filing—Department of commerce audit or review—Guidance to cities and counties.
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(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…
RCW 84.14.110 Change in use—Notice by owner—Additional tax—Penalties—Interest—Lien—Cancellation of exemption—Notice of cancellation—Appeal—Correction of tax rolls.
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(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…