Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.37.010 Findings—Intent.
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(1) The legislature finds that there are an increasing number of economic and financial pressures causing hardships to many homeowners in the state of Washington. The legislature finds that the current housing crisis is a key barometer of the insecure economic situation facing wo…
RCW 84.37.020 Definitions.
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The definitions in RCW 84.38.020 apply to this chapter. For purposes of this chapter, references to "this chapter" in any of the definitions in RCW 84.38.020 shall be interpreted to refer to chapter 84.37 RCW, unless the context clearly requires otherwise.[ 2007 sp.s. c 2 s 3.]
RCW 84.37.030 Deferral program qualifications.
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A claimant may defer payment of fifty percent of special assessments or real property taxes, or both, listed on the annual tax statement in any year in which all of the following conditions are met:(1) The special assessments or property taxes must be imposed upon a residence tha…
RCW 84.37.040 Deferral program administration.
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(1) Each claimant electing to defer payment of special assessments or real property tax obligations, or both, under this chapter must file with the county assessor, on forms prescribed by the department and supplied by the assessor, a written declaration thereof. The declaration …
RCW 84.37.050 Renewals—Requirement to reside on property.
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(1) The provisions of RCW 84.38.050(1)(b) apply to declarations to defer special assessments or property taxes, or both, for all years following the first year.(2) The provisions of RCW 84.38.070 apply to claimants ceasing to reside permanently on the property for which the decla…
RCW 84.37.060 Right to defer not reduced by contract or agreement.
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A person's right to defer special assessments or property tax obligations, or both, under this chapter may not be reduced by contract or agreement.[ 2007 sp.s. c 2 s 6.]
RCW 84.37.070 State lien on property.
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Whenever a person's special assessment or real property tax obligation, or both, is deferred under this chapter, the amount deferred and required to be paid pursuant to RCW 84.38.120 becomes a lien in favor of the state upon his or her property and has priority as provided in cha…
RCW 84.37.080 Conditions under which deferment ends.
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Special assessments or real property tax obligations, or both, deferred under this chapter shall become payable together with interest as provided in RCW 84.37.070:(1) Upon the sale of property which has a deferred special assessment lien or real property tax lien, or both, upon …
RCW 84.37.090 Applicable statutory provisions.
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The provisions of RCW 84.38.110, 84.38.120, 84.38.140, 84.38.150, 84.38.160, 84.38.170, and 84.38.180 apply to this chapter to the extent that they do not conflict with the provisions of this chapter. For purposes of this chapter, references to "this chapter" in any of the statut…
RCW 84.37.901 Application—2007 sp.s. c 2.
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This act applies to taxes due and payable after April 30, 2008, and thereafter.[ 2007 sp.s. c 2 s 12.]
RCW 84.37.903 Effective date—2007 sp.s. c 2.
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This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [November 29, 2007].[ 2007 sp.s. c 2 s 14.]