Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.25.010 Findings.
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The legislature finds that:(1) Many cities have planned under the growth management act, chapter 36.70A RCW, and designated and zoned lands for industrial and manufacturing use;(2) The industrial and manufacturing industries provide family living wage jobs;(3) In the current econ…
RCW 84.25.020 Purpose.
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It is the purpose of this chapter to encourage new manufacturing and industrial uses on undeveloped or underutilized lands zoned for industrial and manufacturing uses in targeted urban areas, thereby increasing employment opportunities for family living wage jobs. Cities that pla…
RCW 84.25.030 Definitions.
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*** CHANGE IN 2026 *** (SEE 1210-S.SL) ***The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "City" means any city or town.(2) "Family living wage job" means a job that offers health care benefits with a wage that is su…
RCW 84.25.040 Exemption—New construction of industrial/manufacturing facilities.
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(1)(a) The value of new construction of industrial/manufacturing facilities qualifying under this chapter is exempt from property taxation under this title, as provided in this section. The value of new construction of industrial/manufacturing facilities is exempt from taxation f…
RCW 84.25.050 Application requirements for property owner.
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An owner of property making application under this chapter must meet the following requirements:(1) The new construction of industrial/manufacturing facilities must be located on land zoned for industrial and manufacturing uses, undeveloped or underutilized, and as provided in RC…
RCW 84.25.060 Targeted area designation requirements.
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(1) The following criteria must be met before an area may be designated as a targeted area:(a) The area must be lands zoned for industrial and manufacturing uses; and(b) The city must have determined that the targeting of the area, as evaluated by the governing authority, will as…
RCW 84.25.070 Exemption application procedures.
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An owner of property seeking an exemption under this chapter must complete the following procedures:(1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following:(a) Information setting forth the grounds supporting th…
RCW 84.25.080 Application approval—City governing authority review requirements.
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(1) The city governing authority may approve the application if it finds that:(a) A minimum of 25 new family living wage jobs will be created on the subject site as a result of new construction of industrial/manufacturing facilities within one year of building occupancy;(b) The p…
RCW 84.25.090 Application—City governing authority approval or denial—Appeals.
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(1) The city governing authority must approve or deny an application filed under this chapter within ninety days after receipt of the application.(2) If the application is approved, the city must issue the owner of the property a conditional certificate of acceptance of tax exemp…
RCW 84.25.100 Application fee.
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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 84.25.110 Certificate of tax exemption—Requirements.
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*** CHANGE IN 2026 *** (SEE 1210-S.SL) ***(1) Upon completion of the new construction of a manufacturing/industrial [industrial/manufacturing] facility for which an application for an exemption under this chapter has been approved and issued a certificate of occupancy, the owner …
RCW 84.25.120 Annual report.
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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 new industrial/manufacturing facilities must file with a designated authorized representative of the city an annual report indicating…
RCW 84.25.130 Improvements.
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(1) If the value of improvements have been exempted under this chapter, the improvements continue to be exempted for the applicable period under this chapter so long as they are not converted to another use and continue to satisfy all applicable conditions including, but not limi…
RCW 84.25.140 Application—2015 1st sp.s. c 9.
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This act applies to taxes levied for collection in 2016 and thereafter.[ 2015 1st sp.s. c 9 s 14.]