Title 84 — Title 84 PROPERTY TAXES

Unless otherwise expressly provided or unless the context indicates otherwise, terms used in this title shall have the meaning given to them in this chapter.[ 1961 c 15 s 84.04.010.]

The terms "assessed valuation of taxable property", "valuation of taxable property", "value of taxable property", "taxable value of property", "property assessed" and "value" whenever used in any statute, law, charter or ordinance with relation to the levy of taxes in any taxing …

"Assessed value of property" shall be held and construed to mean the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and balanced tax rolls of the county preceding the date of any tax levy.[ 2001 c 187 s 2; 1997 c 3 s…

The assessment year contemplated in this title and the fiscal year contemplated in this title shall commence on January 1st and end on December 31st in each year.[ 1961 c 15 s 84.04.040. Prior: 1939 c 206 s 39; 1925 ex.s. c 130 s 81; 1897 c 71 s 66; 1893 c 124 s 67; 1890 p 560 s …

"County auditor" shall be construed to mean registrar or recorder, whenever it shall be necessary to use the same to the proper construction of this title.[ 1961 c 15 s 84.04.045. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; …

"Department" means the department of revenue of the state of Washington.[ 1979 c 107 s 25.]

"Householder" shall be taken to mean and include every person, married, in a state registered domestic partnership, or single, who resides within the state of Washington being the owner or holder of an estate or having a house or place of abode, either as owner or lessee.[ 2009 c…

"Legal description" shall be given its commonly accepted meaning, but for property tax purposes, the parcel number is sufficient for the legal description.[ 1989 c 378 s 6.]

"Money" or "moneys" shall be held to mean coin or paper money issued by the United States government.[ 1998 c 106 s 12; 1961 c 15 s 84.04.060. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830…

Every word importing the singular number only may be extended to or embrace the plural number, and every word importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only may be extended and applied to females a…

"Oath" may be held to mean affirmation, and the word "swear" may be held to mean affirm.[ 1961 c 15 s 84.04.070. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.]

"Person" shall be construed to include firm, company, association or corporation.[ 1961 c 15 s 84.04.075. Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.]

"Personal property" for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, stocks, estates or moneys; all standing timber held or owned separately from the ownership of the land on whi…

The term "real property" for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in town lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon, except improvements upon …

Notwithstanding RCW 84.04.080 and 84.04.090, the department shall classify, by rule, the components of irrigation systems as real or personal property for purposes of taxation under this title.[ 1987 c 319 s 8.]

The word "tax" and its derivatives, "taxes," "taxing," "taxed," "taxation" and so forth shall be held and construed to mean the imposing of burdens upon property in proportion to the value thereof, for the purpose of raising revenue for public purposes.[ 1961 c 15 s 84.04.100. Pr…

"Taxing district" means the state and any county, city, town, port district, school district, road district, metropolitan park district, regional transit authority, water-sewer district, or other municipal corporation, now or hereafter existing, having the power or authorized by …

"Tract" or "lot," and "piece or parcel of real property," and "piece or parcel of lands" shall each be held to mean any contiguous quantity of land in the possession of, owned by, or recorded as the property of the same claimant, person or company.[ 1961 c 15 s 84.04.130. Prior: …

The term "regular property taxes" and the term "regular property tax levy" shall mean a property tax levy by or for a taxing district which levy is subject to the aggregate limitation set forth in RCW 84.52.043 and 84.52.050, as now or hereafter amended, or which is imposed by or…

(1) "Computer software" is a set of directions or instructions that exist in the form of machine-readable or human-readable code, is recorded on physical or electronic medium, and directs the operation of a computer system or other machinery or equipment. "Computer software" incl…

For the purposes of this title, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to ma…

The provisions of chapter 82.01 RCW, as now or hereafter amended, apply to Title 84 RCW as fully as though they were set forth herein.[ 1961 c 15 s 84.08.005.]

The department of revenue shall:(1) Exercise general supervision and control over the administration of the assessment and tax laws of the state, over county assessors, and county boards of equalization, and over boards of county commissioners, county treasurers and county audito…

The department of revenue shall:(1) Confer with, advise and direct assessors, boards of equalization, county boards of commissioners, county treasurers, county auditors and all other county and township officers as to their duties under the law and statutes of the state, relating…

The department of revenue shall examine and test the work of county assessors at any time, and have and possess all rights and powers of such assessors for the examination of persons, and property, and for the discovery of property subject to taxation, and if it shall ascertain t…

The department of revenue shall secure, tabulate, and keep records of valuations of all classes of property throughout the state, and for that purpose, shall have access to all records and files of state offices and departments and county and municipal offices and shall require a…

(1) The department of revenue shall:(a) Require individuals, partnerships, companies, associations and corporations to furnish information as to their capital, funded debts, investments, value of property, earnings, taxes and all other facts called for on these subjects so that t…

The department of revenue shall have power to direct and to order any county board of equalization to raise or lower the valuation of any taxable property, or to add any property to the assessment list, or to perform or complete any other duty required by statute. The department …

The department of revenue shall make such rules and regulations as may be necessary to carry out the powers granted by this chapter, and for conducting hearings and other proceedings before it.[ 1975 1st ex.s. c 278 s 151; 1961 c 15 s 84.08.070. Prior: 1939 c 206 s 4, part; 1931 …

The department of revenue shall, with the advice of the attorney general, decide all questions that may arise in reference to the true construction or interpretation of this title, or any part thereof, with reference to the powers and duties of taxing district officers, and such …

(1) The department shall prepare a clear and succinct explanation of the property tax system, including but not limited to:(a) The standard of true and fair value as the basis of the property tax.(b) How the assessed value for particular parcels is determined.(c) The procedures a…

It shall be the duty of every public officer to comply with any lawful order, rule, or regulation of the department of revenue made under the provisions of this title, and whenever it shall appear to the department of revenue that any public officer or employee whose duties relat…

(1) Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the board of tax appeals in accordance with RCW 1.12.070 a notice of appeal within thirty days after the mailing of the decisi…

Any taxpayer feeling aggrieved by the levy or levies of any taxing district except levies authorized by a vote of the voters of the district may appeal therefrom to the department of revenue as hereinafter provided. Such taxpayer, upon the execution of a bond, with two or more su…

For the purpose of instruction on the subject of taxation, the county assessors of the state shall meet with the department of revenue at the capital of the state, or at such place within the state as they may determine at their previous meeting, on the second Monday of October o…

(1) For purposes of this section, "tax information" means confidential income data and proprietary business information obtained by the department in the course of carrying out the duties now or hereafter imposed upon it in this title that has been communicated in confidence in c…

(1) The department may provide electronically any assessment, notice, or other information that is subject to the confidentiality provisions of RCW 84.08.210 or 84.40.340, to any person authorized to receive the information.(2) The department must use methods reasonably designed …

All annual taxes and assessments of real and personal property shall hereafter be known and designated as taxes and assessments of the year in which such taxes and assessments, or the initial installment thereof, shall become due and payable.[ 1961 c 15 s 84.09.010. Prior: 1939 c…

In all proceedings relative to the levy, assessment or collection of taxes, and any entries required to be made by any officer or by the clerk of the court, letters, figures and characters may be used to denote townships, ranges, sections, parts of sections, lots or blocks, or pa…

(1)(a) Except as provided in (b), (c), and (d) of this subsection (1), for the purposes of property taxation and the levy of property taxes, the boundaries of counties, cities, and all other taxing districts shall be the established official boundaries of such districts existing …

Notwithstanding the provisions of RCW 84.09.030, the boundaries of a library district, metropolitan park district, fire protection district, or public hospital district that withdraws an area from its boundaries pursuant to RCW 27.12.355, 35.61.360, 52.04.056, or 70.44.235, which…

Each school district affected by a transfer of territory from one school district to another school district under chapter 28A.315 RCW shall retain its preexisting boundaries for the purpose of the collection of excess tax levies authorized under RCW 84.52.053 before the effectiv…

Every county auditor, county assessor, and county treasurer who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title, or who consents to or connives at any evasion of its provisions whereby any proceeding herein provided for is preven…

Whenever a civil action is commenced against any person holding the office of county treasurer, county auditor, or any other officer, for performing or attempting to perform any duty authorized or directed by any statute of this state for the collection of the public revenue, suc…

See RCW 84.48.140.

Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.[ 1983 2nd ex.s. c 3 s 56.]Notes:Construction—Severabilit…

(1) Whenever the assessor is required by the provisions of this title to send any assessment, notice, or any other information to persons by regular mail, the assessor may instead provide the assessment, notice, or other information electronically if the following conditions are …

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1)(a) "Airplane company" means and includes any person owning, controlling, operating or managing real or personal property, used or to be used for or in connection with o…

Property used but not owned by an operating company shall, whether such use be exclusive or jointly with others, be deemed the sole operating property of the owning company.[ 1961 c 15 s 84.12.210. Prior: 1935 c 123 s 1, subdivision (19); RRS s 11156-1(19). Formerly RCW 84.12.020…

In all matters relating to assessment and taxation the department of revenue shall have jurisdiction to determine what is operating property and what is nonoperating property.[ 1975 1st ex.s. c 278 s 160; 1961 c 15 s 84.12.220. Prior: 1935 c 123 s 2; RRS s 11156-2. Formerly RCW 8…