Title 84, PROPERTY TAXES

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…

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…

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…

This act applies to taxes due and payable after April 30, 2008, and thereafter. [ 2007 sp.s. c 2 s 12.]

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.]

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…

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…

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…

(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…

(1)(a) Declarations to defer property taxes for all years following the first year may be made by filing with the county assessor no later than thirty days before the tax is due a renewal form, prescribed by the department of revenue and supplied by the county assessor, which aff…

If the claimant is unable to make his or her own declaration of deferral, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of such claimant. [ 2013 c 23 s 354; 1975 1st ex.s. c 291 s 31.]

If the claimant declaring his or her intention to defer special assessments or real property tax obligations under this chapter ceases to reside permanently on the property for which the declaration to defer is made between the date of filing the declaration and December 15th of …

A person's right to defer special assessments and/or property tax obligations on his or her residence shall not be reduced by contract or agreement, from January 1, 1976 onward. [ 2013 c 23 s 355; 1975 1st ex.s. c 291 s 33.]

If any residence is under mortgage or purchase contract requiring accumulation of reserves out of which the holder of the mortgage or contract is required to pay real estate taxes, said holder shall cosign the declaration of deferral either before a notary public or the county as…

Whenever a person's special assessment and/or real property tax obligation is deferred under the provisions of 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 pro…

The county assessor must: (1) Immediately transmit a copy of each declaration to defer to the department of revenue. The department may audit any declaration and must notify the assessor as soon as possible of any claim where any factor appears to disqualify the claimant for the …

After receipt of the notification from the county assessor of the amount of deferred special assessments and/or real property taxes the department shall pay, from amounts appropriated for that purpose, to the treasurers of such municipal corporations said amounts, equivalent to t…

Special assessments and/or real property tax obligations deferred under this chapter become payable together with interest as provided in RCW 84.38.100: (1) Upon the sale of property which has a deferred special assessment and/or real property tax lien upon it. (2) Upon the death…

(1) The department must collect all the amounts deferred together with interest under this chapter. However, in the event that the department is unable to collect an amount deferred together with interest, that amount deferred together with interest must be collected by the count…

(1) A surviving spouse, surviving domestic partner, heir, or devisee of the claimant may elect to continue the property in its deferred tax status if the property is the residence of the spouse, domestic partner, heir, or devisee of the claimant and the spouse, domestic partner, …

Any person may at any time pay a part or all of the deferred taxes but such payment shall not affect the deferred tax status of the property. [ 1975 1st ex.s. c 291 s 41.]

Nothing in this chapter is intended to or shall be construed to prevent the collection, by foreclosure, of personal property taxes which become a lien against tax-deferred property. [ 1975 1st ex.s. c 291 s 42.]

The department of revenue of the state of Washington shall devise the forms and make rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter as shall be necessary or desirable to permit its effective administration. [ 1975 1st ex.s. c 291 s 43.]…

See note following RCW 82.04.050.

See note following RCW 82.04.050.

A person is entitled to a property tax exemption in the form of a grant as provided in this chapter. The person is entitled to assistance for the payment of all or a portion of the amount of excess and regular real property taxes imposed on the person's residence in the year in w…

(1) Each claimant applying for assistance under RCW 84.39.010 must file a claim with the department, on forms prescribed by the department, no later than thirty days before the tax is due. The department may waive this requirement for good cause shown. The department must supply …

(1) Claims for assistance for all years following the first year may be made by filing with the department no later than thirty days before the tax is due a renewal form, prescribed by the department, that affirms the continued eligibility of the claimant. (2) In January of each …

If the claimant is unable to make his or her own claim, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of the claimant. [ 2005 c 253 s 4.] Notes: Application—2005 c 253: See note following RCW 84.39.010.

If the claimant receiving assistance under RCW 84.39.010 ceases to reside permanently on the property for which the claim is made between the date of filing the declaration and December 15th of that year, the amount of assistance otherwise allowable under RCW 84.39.010 shall not …

(1) The department shall consult with the appropriate county assessors and county treasurers to determine the amount of assistance to which each claimant is eligible and the appropriate method of providing the assistance. The department shall pay, from amounts appropriated for th…

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…

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…

(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 ca…

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 …

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…

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…

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 tha…

(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 water…

(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…

(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…

(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 revaluati…

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…

(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, …

(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…

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 …