29 chapters · 617 sections in this title.
RCW 84.38.010 Legislative finding and purpose.
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Savings once deemed adequate for retirement living have been rendered inadequate by increased tax rates, increased property values, and the failure of pension systems to adequately reflect such factors. It is therefore deemed necessary that the legislature, in addition to that ta…
RCW 84.38.020 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1)(a) "Claimant" means a person who either elects or is required under RCW 84.64.050 to defer payment of the special assessments and/or real property taxes accrued on the…
RCW 84.38.030 Conditions and qualifications for claiming deferral.
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A claimant may defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of the claimant's equity value in the claimant's residence if the following conditions are met: (1) The claimant must meet all requirements for an exemption for th…
RCW 84.38.040 Declaration to defer special assessments and/or real property taxes—Filing—Contents—Appeal.
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(1) Each claimant electing to defer payment of special assessments and/or real property tax obligations 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 to def…