Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.40.020 Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records.
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All real property in this state subject to taxation shall be listed and assessed every year, with reference to its value on the first day of January of the year in which it is assessed. Such listing and all supporting documents and records shall be open to public inspection durin…
RCW 84.40.025 Access to property required.
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For the purpose of assessment and valuation of all taxable property in each county, any real or personal property in each county shall be subject to visitation, investigation, examination, discovery, and listing at any reasonable time by the county assessor of the county or by an…
RCW 84.40.030 Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales.
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(1) All property must be valued at one hundred percent of its true and fair value in money and assessed on the same basis unless specifically provided otherwise by law.(2) Taxable leasehold estates must be valued at such price as they would bring at a fair, voluntary sale for cas…
RCW 84.40.0301 Determination of value by public official—Review—Revaluation—Presumptions.
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Upon review by any court, or appellate body, of a determination of the valuation of property for purposes of taxation, it shall be presumed that the determination of the public official charged with the duty of establishing such value is correct but this presumption shall not be …
RCW 84.40.031 Valuation of timber and timberlands—Criteria established.
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Based upon the study as directed by house concurrent resolution No. 10 of the thirty-seventh session of the legislature relating to the taxation of timber and timberlands, the legislature hereby establishes the criteria set forth in RCW 84.40.031 through 84.40.033 as standards fo…
RCW 84.40.032 Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation.
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As used in RCW 84.40.031 through 84.40.033 "timberlands" means land primarily suitable and used for growing a continuous supply of forest products, whether such lands be cutover, selectively harvested, or contain merchantable or immature timber, and includes the timber thereon. T…
RCW 84.40.033 Valuation of timber and timberlands—Legislative findings.
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It is hereby found and declared that:(1) Timber constitutes the primary renewable resource of this state.(2) It is the public policy of this state that timberlands be managed in such a way as to assure a continuous supply of forest products.(3) It is in the public interest that f…
RCW 84.40.036 Valuation of vessels—Apportionment.
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(1) As used in this section, "apportionable vessel" means a ship or vessel which is:(a) Engaged in interstate commerce;(b) Engaged in foreign commerce; and/or(c) Engaged exclusively in fishing, tendering, harvesting, and/or processing seafood products on the high seas or waters u…
RCW 84.40.037 Valuation of computer software—Embedded software.
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(1) Computer software, except embedded software, shall be valued in the first year of taxation at one hundred percent of the acquisition cost of the software and in the second year at fifty percent of the acquisition cost. Computer software, other than embedded software, shall ha…
RCW 84.40.038 Petition county board of equalization—Limitation on changes to time limit—Waiver of filing deadline—Direct appeal to state board of tax appeals.
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(1) The owner or person responsible for payment of taxes on any property may petition the county board of equalization for a change in the assessed valuation placed upon such property by the county assessor or for any other reason specifically authorized by statute. Such petition…
RCW 84.40.039 Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund.
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(1) The owner or person responsible for payment of taxes on any real property may petition the assessor for a reduction in the assessed value of the real property at any time within three years of adoption of a restriction by a government entity.(2) Notwithstanding the revaluatio…
RCW 84.40.040 Time and manner of listing.
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The assessor shall begin the preliminary work for each assessment not later than the first day of December of each year in all counties in the state. The assessor shall also complete the duties of listing and placing valuations on all property by May 31st of each year, except tha…
RCW 84.40.042 Valuation and assessment of divided or combined property.
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(1) When real property is divided in accordance with chapter 58.17 RCW, the assessor shall carefully investigate and ascertain the true and fair value of each lot and assess each lot on that same basis, unless specifically provided otherwise by law. For purposes of this section, …
RCW 84.40.045 Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty.
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(1) The assessor must give notice of any change in the true and fair value of real property for the tract or lot of land and any improvements thereon no later than thirty days after appraisal. However, no such notice may be mailed during the period from January 15th to February 1…
RCW 84.40.060 Personal property assessment.
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Upon receipt of the statement of personal property, the assessor shall assess the value of such property. If any property is listed or assessed on or after the 31st day of May, the same shall be legal and binding as if listed and assessed before that time.[ 2003 c 302 s 2; 1988 c…
RCW 84.40.065 Listing of taxable ships and vessels with department—Assessment—Rights of review.
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(1) Every individual, corporation, association, partnership, trust, and estate shall list with the department of revenue all ships and vessels which are subject to their ownership, possession, or control and which are not entirely exempt from property taxation, and such listing s…
RCW 84.40.070 Companies, associations—Listing.
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The president, secretary, or principal accounting officer or agent of any company or association, whether incorporated or unincorporated, except as otherwise provided for in this title, shall make out and deliver to the assessor a statement of its property, setting forth particul…
RCW 84.40.080 Listing omitted property or improvements.
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An assessor shall enter on the assessment roll in any year any property shown to have been omitted from the assessment roll of any preceding year, at the value for the preceding year, or if not then valued, at such value as the assessor shall determine for the preceding year, and…
RCW 84.40.085 Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure.
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No omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is discovered. The assessor, upon discovery of such omission, shall forward a copy of the amended personal property affidavit along with a l…
RCW 84.40.090 Taxing districts to be designated—Separate assessments.
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It shall be the duty of assessors, when assessing real or personal property, to designate the name or number of each taxing district in which each person and each description of property assessed is liable for taxes. When the real and personal property of any person is assessable…
RCW 84.40.110 Examination under oath—Default listing.
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When the assessor shall be of opinion that the person listing property for himself or herself or for any other person, company, or corporation, has not made a full, fair, and complete list of such property, he or she may examine such person under oath in regard to the amount of t…
RCW 84.40.120 Oaths, who may administer—Criminal penalty for willful false listing.
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(1) Any oath authorized to be administered under this title may be administered by any assessor or deputy assessor, or by any other officer having authority to administer oaths.(2) Any person willfully making a false list, schedule, or statement under oath is guilty of perjury un…
RCW 84.40.130 Penalty for failure or refusal to list—False or fraudulent listing, additional penalty.
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(1) If any person or corporation fails or refuses to deliver to the assessor, on or before the date specified in RCW 84.40.040, a list of the taxable personal property which is required to be listed under this chapter, unless it is shown that such failure is due to reasonable cau…
RCW 84.40.150 Sick or absent persons—May report to board of equalization.
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If any person required to list property for taxation and provide the assessor with the list, is prevented by sickness or absence from giving to the assessor such statement, such person or his or her agent having charge of such property, may, at any time before the close of the se…
RCW 84.40.160 Manner of listing real estate—Maps.
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The assessor shall list all real property according to the largest legal subdivision as near as practicable. The assessor shall make out in the plat and description book in numerical order a complete list of all lands or lots subject to taxation, showing the names and owners, if …
RCW 84.40.170 Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs.
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(1) In all cases of irregular subdivided tracts or lots of land other than any regular government subdivision the assessor shall outline a plat of such tracts or lots and notify the owner or owners thereof with a request to have the same surveyed by the county engineer, and cause…
RCW 84.40.175 Listing of exempt property—Proof of exemption—Valuation of publicly owned property.
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At the time of making the assessment of real property, the assessor must enter each description of property exempt under the provisions of chapter 84.36 RCW, and value and list the same in the manner and subject to the same rule as the assessor is required to assess all other pro…
RCW 84.40.178 Exempt residential property—Maintenance of assessed valuation—Notice of change.
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The assessor shall maintain an assessed valuation in accordance with the approved revaluation cycle for a residence owned by a person qualifying for exemption under RCW 84.36.381 in addition to the valuation required under RCW 84.36.381(6). Upon a change in the true and fair valu…
RCW 84.40.185 Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty.
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Every individual, corporation, limited liability company, association, partnership, trust, or estate shall list all personal property in his or her or its ownership, possession, or control which is subject to taxation pursuant to the provisions of this title. Such listing shall b…
RCW 84.40.190 Statement of personal property.
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Every person required by this title to list property shall make out and deliver to the assessor, or to the department as required by RCW 84.40.065, either in person, by mail, or by electronic transmittal if available, a statement of all the personal property in his or her possess…
RCW 84.40.200 Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption.
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(1) In all cases of failure to obtain a statement of personal property, from any cause, it shall be the duty of the assessor to ascertain the amount and value of such property and assess the same at such amount as he or she believes to be the true value thereof.(2) The assessor, …
RCW 84.40.210 Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.
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Every person who purchases, receives, or holds personal property of any description for the purpose of adding to the value thereof by any process of manufacturing, refining, rectifying, or by the combination of different materials with the view of making gain or profit by so doin…
RCW 84.40.220 Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops.
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Whoever owns, or has in his or her possession or subject to his or her control, any goods, merchandise, grain, or produce of any kind, or other personal property within this state, with authority to sell the same, which has been purchased either in or out of this state, with a vi…
RCW 84.40.230 Contract to purchase public land.
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When any real property is sold on contract by the United States of America, the state, any county or municipality, or any federally recognized Indian tribe, and the contract expresses or implies that the vendee is entitled to the possession, use, benefits[,] and profits thereof a…
RCW 84.40.240 Annual list of lands sold or contracted to be sold to be furnished assessor.
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The assessor of each county shall, on or before the first day of January of each year, obtain from the department of natural resources, and from the local land offices of the state, lists of public lands sold or contracted to be sold during the previous year in his or her county,…
RCW 84.40.315 Federal agencies and property taxable when federal law permits.
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Notwithstanding the provisions of RCW 84.36.010 or anything to the contrary in the laws of the state of Washington, expressed or implied, the United States and its agencies and instrumentalities and their property are hereby declared to be taxable, and shall be taxed under the ex…
RCW 84.40.320 Detail and assessment lists to board of equalization.
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The assessor shall add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved by the state department of revenue, as will provide a convenient and permanent record of assessment. The assessor shall also make, under proper…
RCW 84.40.335 Lists, schedules or statements to contain declaration that falsification subject to perjury.
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Except for personal property under RCW 84.40.190, any list, schedule or statement required by this chapter shall contain a written declaration that any person signing the same and knowing the same to be false shall be subject to the penalties of perjury.[ 2003 c 302 s 5; 1967 ex.…
RCW 84.40.340 Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.
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(1) For the purpose of verifying any list, statement, or schedule required to be furnished to the assessor by any taxpayer, any assessor or his or her trained and qualified deputy at any reasonable time may visit, investigate and examine any personal property, and for this purpos…
RCW 84.40.343 Mobile homes—Identification of.
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In the assessment of any mobile home, the assessment record shall contain a description of the mobile home including the make, model, and serial number. The property tax roll shall identify any mobile home.[ 1985 c 395 s 8.]
RCW 84.40.344 Mobile homes—Avoidance of payment of tax—Penalty.
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Every person who wilfully avoids the payment of personal property taxes on mobile homes subject to such tax under the laws of this state shall be guilty of a misdemeanor.[ 1971 ex.s. c 299 s 75.]Notes:Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).Severability—1971 ex.s. c…
RCW 84.40.350 Assessment and taxation of property losing exempt status.
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Real property, previously exempt from taxation, shall be assessed and taxed as provided in RCW 84.40.350 through 84.40.390 when transferred to private ownership by any exempt organization including the United States of America, the state or any political subdivision thereof by sa…
RCW 84.40.360 Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.
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Property which no longer retains its exempt status shall be subject to a pro rata portion of the taxes allocable to the remaining portion of the year after the date that the property lost its exempt status. If a portion of the property has lost its exempt status, only that portio…
RCW 84.40.370 Loss of exempt status—Valuation date—Extension on rolls.
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(1) Except as provided in subsection (2) of this section, the assessor shall list the property and assess it with reference to its value on the date the property lost its exempt status unless such property has been previously listed and assessed.(2) For publicly owned property th…
RCW 84.40.380 Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest.
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All taxes made payable pursuant to the provisions of RCW 84.40.350 through 84.40.390 shall be due and payable to the county treasurer on or before the thirtieth day of April in the event the date of execution of the instrument of transfer occurs prior to that date unless the time…
RCW 84.40.390 Loss of exempt status—Taxes constitute lien on property.
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Taxes made due and payable under RCW 84.40.350 through 84.40.390 shall be a lien on the property from the date the property lost its exempt status.[ 1984 c 220 s 17; 1971 ex.s. c 44 s 6.]
RCW 84.40.405 Rules for agricultural products and business inventories.
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The department of revenue shall promulgate such rules and regulations, and prescribe such procedures as it deems necessary to carry out RCW 84.36.470 and 84.36.477.[ 2001 c 187 s 20; 2000 c 103 s 28; 1985 c 7 s 156; 1983 1st ex.s. c 62 s 10; 1974 ex.s. c 169 s 9.]Notes:Applicatio…
RCW 84.40.410 Valuation and assessment of certain leasehold interests.
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A leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes, together with any improvements thereon, shall be assessed and taxed in the same manner as privately owned real prope…
RCW 84.40.420 Valuation of renewable energy property.
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(1) It is the policy of this state to promote the development of renewable energy projects to support the state's renewable energy goals.(2) The department must publish guidance, in cooperation with industry stakeholders, to advise county assessors when appraising renewable energ…