County
Assessor's
Manual
March 2023
County Assessor’s Reference Manual for Washington State
FOREWORD
The county assessor is responsible for determining the true and fair value of locally assessed properties, real and
personal. The wellbeing of local government and of the taxpayers it serves depends on the thoroughness and
fairness of the assessor.
Responsibilities of the assessor are many, varied, and changing. Newly elected or appointed officials and staff
may require assistance in learning and mastering the myriad concepts, terms, laws, rules, policies, and
procedures that apply. Even experienced assessors need occasional reference material.
The Washington State Association of County Assessors (WSACA) was appointed and assigned the duty of
developing a manual for the office of County Assessor.
This manual, which was originally approved by WSACA, is maintained and periodically updated by the Property
Tax Division of the Department of Revenue (DOR). It serves as a reference guide for assessors and is intended for
practical use.
For General Information pertinent to laws or rules relating to the duties of the assessor, refer to the Revised
Code of Washington (RCW), the Washington Administrative Code (WAC), and Property Tax Advisories (PTA).
If Specific Information is Necessary relative to state laws or judicial rulings, contact your Prosecuting Attorney.
Some areas have court cases listed, which were linked in older versions of the Manual, there are no links in this
version.
For Assistance or Advice contact:
Department of Revenue
Property Tax Division
P. O. Box 47471
Olympia, Washington 98504-7471
Telephone (360) 534-1400
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County Assessor’s Reference Manual for Washington State
Table of Contents
CHAPTER 1 – General Information ......................................................................................................................................... 1
1.1 State Government .................................................................................................................................................. 1
1.2 County Government ................................................................................................................................................ 2
1.3 County Assessor ..................................................................................................................................................... 3
1.4 Other Elected Officials .......................................................................................................................................... 12
1.5 Washington Association of County Assessors ....................................................................................................... 16
1.6 Washington Association of County Officials ............................................................................................................. 26
1.7 International Association of Assessing Officers .................................................................................................... 34
CHAPTER 2 – Department of Revenue ................................................................................................................................. 36
2.1 Summary of Duties and Powers ............................................................................................................................ 36
2.2 General Provisions ................................................................................................................................................ 38
CHAPTER 3 – Taxable Property ............................................................................................................................................ 39
3.1 General Information .............................................................................................................................................. 39
3.2 Real Property ........................................................................................................................................................ 44
3.3 Mobile Homes ....................................................................................................................................................... 47
3.4 Current Use .......................................................................................................................................................... 47
3.5 Timber and Forest Land – Reforestation Lands ..................................................................................................... 52
3.6 Personal Property ................................................................................................................................................. 53
3.7 State Assessed Property ....................................................................................................................................... 56
3.8 Other Property ...................................................................................................................................................... 59
3.10 Public Lands .......................................................................................................................................................... 60
3.11 Leases ................................................................................................................................................................... 61
C
HAPTER 4 – Property Tax Collection .................................................................................................................................. 64
4.1 Taxable Situs ......................................................................................................................................................... 64
4.2 Listing of Property ................................................................................................................................................. 64
4.3 Collection of Taxes ................................................................................................................................................ 66
4.4 Lien of Taxes ......................................................................................................................................................... 69
4.5 Omitted Property and Omitted Value .................................................................................................................. 69
4.6 Destroyed Property .............................................................................................................................................. 70
4.7 Refunds ................................................................................................................................................................ 70
4.8 Reassessment of Property .................................................................................................................................... 71
4.9 Recovery of Taxes Paid or Property Sold for Taxes ............................................................................................... 71
CHAPTER 5 – Exemptions and Deferrals .............................................................................................................................. 72
5.1 Senior Citizens and Disabled Persons .................................................................................................................... 72
5.2 Nonprofit Organizations ........................................................................................................................................ 74
5.3 Deferral of Special Assessments and/or Property Taxes ...................................................................................... 78
5.4 Other Exemptions ................................................................................................................................................. 80
CHAPTER 6 – Taxing Districts ............................................................................................................................................... 85
6.1 Taxing Districts ..................................................................................................................................................... 85
6.2 Plats ...................................................................................................................................................................... 85
6.3 Surveys ................................................................................................................................................................. 86
CHAPTER 7 – Levies .............................................................................................................................................................. 88
7.1 Levy of Taxes ......................................................................................................................................................... 88
7.2 Limitations ............................................................................................................................................................ 92
7.3 Withdrawal or Reannexations of Areas ................................................................................................................ 95
7
.4 Public Hearings – Increasing Revenues ................................................................................................................. 95
CHAPTER 8 – Property Tax Annual Ratio Study .................................................................................................................... 96
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CHAPTER 9 – Assessment Roll/Tax Roll ................................................................................................................................ 97
CHAPTER 10 – Special Benefit Assessment Districts ............................................................................................................ 99
10.1 Diking and Drainage .............................................................................................................................................. 99
10.2 Flood Control Districts .......................................................................................................................................... 99
10.3 Irrigation And Rehabilitation Districts ................................................................................................................. 100
10.4 Forest Fire Protection Assessment Districts ....................................................................................................... 100
10.5 Horticultural Assessment Districts ...................................................................................................................... 100
10.6 Mosquito Control Districts .................................................................................................................................. 100
10.7 Pest Control Districts ........................................................................................................................................... 100
10.8 Reclamation Districts .......................................................................................................................................... 100
10.9 River and Harbor Improvement .......................................................................................................................... 100
10.10 Road Improvement Districts ................................................................................................................................ 101
10.11 Television Reception Improvement District ......................................................................................................... 101
10.12 Weed Districts ................................................................................................................................................ 101
CHAPTER 11 – Appeals ....................................................................................................................................................... 102
11.1 Board of Equalization .......................................................................................................................................... 102
11.2 Board of Tax Appeals .......................................................................................................................................... 104
11.3 Other Appeals ..................................................................................................................................................... 105
CHAPTER 12 – Tax Increment Financing ............................................................................................................................ 106
12.1 Community Revitalization Financing (CRF) .......................................................................................................... 106
12.2 Hospital Benefit Zones (HBZ) .............................................................................................................................. 106
12.3 Local Infrastructure Financing Tool (LIFT) ........................................................................................................... 106
12.4 Local Revitalization Financing (LRF) .................................................................................................................... 107
12.5 Local Infrastructure Project Area Financing (LIPA) ............................................................................................. 107
12.6 State Land Improvement Financing Area (SLIFA) ............................................................................................... 108
12.7 Commercial Office Space Development Area (COSDA) ..................................................................................... 108
12.8 Local Tax Increment Financing (LTIF) ................................................................................................................. 109
CHAPTER 13 – Annual Reports ........................................................................................................................................... 110
CHAPTER 14 – Record Retention ........................................................................................................................................ 116
APPENDIX A – Definitions and Terminology ...................................................................................................................... 117
APPENDIX B – Property Tax Advisories & Special Notices ................................................................................................. 117
APPENDIX C – Forms and Publications ............................................................................................................................... 123
C.1 Forms .................................................................................................................................................................. 123
C.2 Publications ........................................................................................................................................................ 128
APPENDIX D – Miscellaneous Materials ............................................................................................................................. 129
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At the state level, the government of Washington is organized along the same lines as the federal model with
three branches of government. The underlying theory is the power to govern is divided into three parts to
provide checks and balances and to prevent the centralization. The government is composed of the legislative
branch, the executive branch, and the judicial branch.
Legislative Branch
The legislative branch is made up of the House of Representatives and the Senate. The Senate has 49 elected
members corresponding to the number of legislative districts in the state. The House of Representatives has 98
elected members, two for each district. The general functions of the Legislature are to provide funding through
the appropriations and budgeting process and to pass legislation, which becomes the statutory law of
Washington. Legislation may originate in either house, but it must be passed by both houses before the bill
passes to the governor. The governor can either sign the bill into law, veto portions of the bill before signing, or
decide not to sign the bill. If the governor does not act on a bill that passed both houses, the bill becomes law
without a signature.
More information about the legislative process is available through the Washington State Legislature
website at
http://leg.wa.gov/.
Executive Branch
The executive branch of government is represented by the Governor, the appointed state officials who form a
cabinet, and the elected state officials. The Governor is charged with enforcing the laws of the state. To do this,
they appoint a number of officials with statewide jurisdiction who are the heads of the administrative state
agencies. These administrative agencies fall into the general categories of natural resources, general
government, transportation, human services, education, and economic development.
In addition to the Governor and the agency heads, executive power is also shared by various independently
elected statewide officials:
• Lieutenant governor: The president of the Senate who serves as Governor when the incumbent is
out of state or incapacitated.
• Treasurer: The chief fiscal officer for the state. The treasurer is responsible for collecting,
safeguarding, and investing the state's monies and attending to other financial matters which affect
the state.
• Attorney general - The lawyer for the state. The office represents the various divisions and
departments of the state, prosecutes and defends actions pertaining to the state, and has a limited
authority to prosecute crime.
• State auditor - Audits state agencies and divisions of local government. The office is responsible for
preparing a uniform budgeting, accounting, and reporting system and issues advisory opinions on
the propriety of financial record keeping.
CHAPTER 1 – General Information
1.1 State Government
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• Secretary of state - Charged with four major areas of responsibility: election supervision,
corporation and limited partnership filings, the state archives, and charitable solicitation
registrations. The office is the custodian of The Seal of the State of Washington, the State
Constitution, and all original session laws passed by the Legislature.
• Superintendent of public instruction - Created to centralize the operation of the former elected
county superintendents of schools. The office is responsible for working with local school boards
and educational service districts to provide primary and secondary education throughout the state.
• Insurance commissioner - Responsible for registering insurance companies operating in the state
and overseeing the compliance and penalty provisions of the state insurance code. The office also
supervises the formation of insurance locally and generally oversees the reinsurance market.
• Commissioner of public lands - Oversees the Department of Natural Resources. The office has the
responsibility of keeping the state trust land productive and able to provide financial support for the
state's educational and other institutions. The department has several regulatory and service-
related duties concerning natural resources and must develop plans for the management of the
state's three million upland acres.
Judicial Branch
The judicial branch of government is composed of the Supreme Court, Court of Appeals, and the lesser courts
organized after these two. The Supreme Court is the ultimate arbiter of state law and has the responsibility to
interpret state statutes and the State Constitution. It promulgates the common law through its decisions and
decisions of the lower courts. The Court of Appeals is an intermediate appellate body which reviews decisions by
the state's trial courts and is, subject to review by the Supreme Court.
Below the level of the Court of Appeals are the:
• Superior court - The countywide trial court of primary jurisdiction, its judges are both state and
county officers. It handles all matters criminal and civil and often acts as an appellate body to review
decisions of lower courts.
• District court - Operated by the county, and its jurisdiction extends only to that portion of the
county which is within its judicial district. It is empowered to consider minor criminal and civil
matters and provides the public with judicial recourse which is less expensive and more accessible
than the superior court.
• Municipal court - Organized under the jurisdiction of the city, and its authority does not reach
outside the city limits. It is principally responsible for considering violations of city ordinances.
A county is defined as an administrative subdivision of a state and, in the United States, is the next subdivision
below the state. A county government is made up of a number of offices and agencies charged with the
responsibilities of carrying out the requirements of the State Constitution as they pertain to taxation, licensing,
judicial, police, and essential services to the public.
The state of Washington has 39 counties. A county’s system of government follows the standard form of county
government, except those counties that have adopted through a public vote to operate under the “Home Rule”
charter form of county government. The major difference involves greater flexibility in the structuring of the
local government through use of a charter. Home Rule Charter counties are allowed to pass ordinances and
1.2 County Government
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resolutions on matters not addressed by the Washington Constitution, while counties not under such a system
must rely on the Legislature to enact such matters.
Standard Form of County Government (non-charter)
• Controlled by state laws Chapter 36.32 RCW
• 32 counties use this form of government
• County legislative authority is 3 to 5 elected county commissioners
• County legislative authority may appoint a county administrator or manager
Home Rule Charter Form of County Government
• Article XI Section 4 of the Washington State Constitution permits a county to establish a "Home
Rule" charter. The charter permits flexibility in the form of local government.
• 7 counties (Clallam, Clark, King, Pierce, San Juan, Snohomish, and Whatcom)
• According to the charter, county officials may be elected or appointed, and the positions of
elected officials may be partisan or non-partisan.
• Based on each county’s charter, the county legislative authority includes the elected county council
(currently 3-9 members) and may include the elected county executive in some counties. Clallam
County is a charter county with three county commissioners.
• Most charter counties without an elected county executive appoint a county administrator or
manager.
Generally within a county, "offices" are headed by elected officials, while "agencies" or “departments” are
usually a branch of an elected office, most often under the jurisdiction of the county legislative authority.
More information about county government is available through the following organizations:
Washington Association of County Officials (WACO)
Washington State Association of Counties (WSAC)
Municipal Research and Services Center (MRSC)
The following sections summarize the structure and duties of each elected county office.
The assessor’s primary duty is to determine the value of all taxable real and personal property within their
jurisdiction for the purpose of equitable distribution of the tax liabilities of property owners for various districts.
The amount of taxes to be paid or amount of levy required is determined by the various taxing district officials
such as the state of Washington, county and city legislative bodies, school boards, fire district commissioners,
junior taxing districts, and even the voting public for special levies.
State law requires the county assessor to revalue real property on an annual basis. The frequency of physical
inspection of property must be at least once every six years. Revaluation of properties in the interval years
between each physical inspection is accomplished by means of statistical analysis. Any taxpayer that disagrees
with the value determined by the assessor has the right to appeal the valuation to the county board of
equalization.
1.3 County Assessor
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In addition to property record inventory and appraisal reports maintained on properties in the counties, the
assessor is required to keep numerous other records. A detailed series of maps showing all properties in the
county must be maintained. A geographic information system (GIS) and set of aerial survey photos are also a
vital part of the mapping system in most counties. Each time a parcel of property is sold or divided, or a new plat
is filed, the transaction is shown in the assessor's records. The assessor maintains the assessment roll of the
county, listing ownership, description, tax code area, location, and the assessed valuation for all property in the
county.
1.3.1 County Assessor – Election or Appointment
The Territorial Assembly in 1854 created the office of county assessor. Some counties abolished the office in
1925, then the state Legislature restored it to all counties in 1937. The assessor is not a constitutional office.
In the state of Washington, all assessors are elected with one variation. In Pierce County, the elected positions
of assessor and treasurer is combined. The Pierce County Assessor-Treasurer oversees one office that conducts
all assessor and treasurer functions.
In "Home Rule" counties, an assessor could be elected or appointed, partisan or nonpartisan. A county could
have prerequisites for a position even if it is an elected position (like the prerequisite that a person must pass
the state bar exam to run for prosecuting attorney). A county could also combine offices (as in the case of Pierce
County) with a Home Rule charter.
In all 39 counties, the assessor (assessor-treasurer in Pierce County) is elected for a four-year term. The four-
year terms are as follows:
33 Counties:
January 1, 2019, 2023, 2027 etc.
King, Snohomish, and Whatcom Counties:
January 1, 2020, 2024, 2028 etc.
Pierce County:
January 1, 2021, 2025, 2029 etc.
Clallam and San Juan Counties:
January 1, 2019, 2023, 2027 etc.
For information on an appointment to fill a term following a vacancy in office, refer to RCW 36.16.110 and RCW
36.16.115. Refer to Chapter 42.12 RCW concerning vacancies caused by death or disqualification.
The central committee of the political party of the vacated position will submit three names of candidates to the
county commissioners (in the 32 counties without Home Rule) and the county commissioners will then appoint
the new assessor. If the appointee does not run for office at the next general election or does not win the
election, they are immediately replaced by the winner. Note: Home Rule counties may have some revisions of
the procedure noted above.
1.3.2 County Assessor – Oath of Office and Bonding
The following are references to oath of office for assessor (county elected officials) in the Revised Code of
Washington and State Constitution:
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RCW 36.16.040 Oath of Office.
RCW 36.16.050 Official Bonds.
RCW 36.16.060 Place of Filing Oaths and Bonds.
Chapter 5.28 RCW Oaths and Affirmations.
RCW 5.28.010 Who May Administer.
State Constitution, Art. I, Sec. 6 Oaths – Mode of Administering.
1.3.3 County Assessor – Public Disclosure
RCW 42.17A.001 Definitions.
RCW 42.56 Public Records Act
RCW 84.08.210 Confidentiality and privilege of tax information – Exceptions – Penalty.
RCW 84.40.020 Assessment date – Average inventory basis may be used – Public inspection of listing,
documents, and records.
RCW 84.40.340 Verification by assessor of any list, statement, or schedule – Confidentiality, penalty.
Access to public records
Other References
AGO 1975, No. 15 Offices and officers – State – Department of Motor Vehicles – Public records – Access to
lists of individuals under Initiative No. 276.
AGLO 1975, No. 38
Initiative No. 276 – Public records – Access to lists of individuals.
AGLO 1977, No. 21 Offices and officers – County – Assessor – Taxation – Property – Public Records – Access to
comparable leases.
AGLO 1979, No. 16 Districts – Fire protection – Public meetings – Procedure for calling special meetings of fire
protection district commissioners.
AGLO 1979, No. 18 (Withdrawing AGLO 1979 No. 16). Districts – Fire protection – Public meetings – Procedure
for calling special meeting of fire protection district commissioners.
AGO 1980, No. 1 Offices and officers – County – Assessor – Public records – Taxation – Public access to
property tax assessment rolls.
AGO 1983, No. 9 Districts – Public utility – Records – Access to certain records of public utility districts under
state public disclosure law.
AGO 1986, No. 7
Public records - statutes - taxation
AGO 1991, No. 5
Public records - open public meetings act - corporations - small business export finance
assistance center
AGO 1991, No. 6 Public records - initiative no. 276
AGO 1998, No. 2 Public disclosure law – Authority of public agencies to allow inspection and copying of lists
of individuals.
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AGO 2000, No. 3
Public disclosure law - public records - conservation districts
AGO 2002, No. 2
Counties - cities - port districts - state agencies - public disclosure act - public records
AGO 2005, No. 4
Public disclosure law - public disclosure commission - counties - cities and towns
AGO 2006, No. 6 OPEN PUBLIC MEETINGS ACT – CITIES AND TOWNS – COUNTIES – Applicability of
Open Public Meetings Act when a quorum of the members of a governing body are
present at a meeting not called by that body.
AGO 2010, No. 9 OPEN PUBLIC MEETINGS ACT—Meetings Of Committee Attended By Other
Members Of Governing Body
AGO 2017, No. 5 OPEN PUBLIC MEETINGS ACT—PUBLIC MEETINGS—CONFIDENTIALITY—ETHICS—
MUNICIPALITIES—CRIMES—Whether Information Learned In An Executive Session Is
Confidential
AGO 2019, No. 3
REAL ESTATE—PUBLIC RECORDS—PROPERTY—NAMES—Listings Of Taxable Property
As Lists Of Names Of Individuals Requested For A Commercial Purpose
1.3.4 County Assessor – Budget
The due dates for submitting annual budgets (for the 32 non-Home Rule counties)*:
To county auditor:
To county commissioners:
Second Monday in August
First Tuesday in September
(RCW 36.40.010)
(RCW 36.40.050)
Final budget due:
First Monday in December
(RCW 36.40.080 and RCW 36.40.071)
*Home Rule counties may have similar or different due dates.
RCW 84.41.050
states that each county assessor shall make adequate provision in budgets to effect countywide
revaluation as directed. In passing the budgets submitted by the assessors, the boards of county commissioners
shall authorize and levy amounts which in the judgment of the board will suffice to carry out the direction of this
chapter. (Also see
RCW 84.41.060 – Assistance by department of revenue at request of assessor; RCW 84.41.070
– Finding of unsatisfactory progress – Notice – Duty of county legislative authority; and RCW 84.41.080 –
Contracts for special assistance.)
The Washington State Auditor is required by state law to issue accounting and reporting requirements for local
governments. Most counties in the state of Washington use a budget/accounting system known as BARS
(Budgeting, Accounting and Reporting System).
To review the entire BARS manual, see your county auditor or
website of the Washington State Auditor.
In many counties, the legislative body (commissioners or council) requires a written narrative with the budget
request. It is often helpful to review prior successful budget request. It is also helpful to spend some time with
your county auditor to review the budget process early in the year.
There are three methods of presenting a budget:
1. Written outlines.
2. Written narratives.
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3. Oral presentations at public hearings or finance committee hearings, or before the county
commissioners or county council.
Supporting documentation could include letters from other assessors, letters from the Department of Revenue,
written or oral support from your local taxing districts, etc.
Methods of illustrating your budget might include:
• Cost per parcel.
• Cost per population.
• Number of parcels per staff member.
• Number of population per staff member.
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If your employees belong to a union, review the union contract from beginning to end. In most cases, you may
have little control over the salary or benefit levels from one year to the next.
Your budget will determine the level of service your office will have for the following year. Remind the county
commissioners or county council that the assessor can obtain new revenue (through new construction) and that
the assessor's office is one of the few mandated offices in the courthouse.
The Department of Revenue report, A Comparison of County Assessor Statistics
includes various workload
metrics and budget information for all assessors’ offices in the state.
The following is an example of the BARS Chart of Accounts used by counties.
00
10
20
30
40
CLASSIFICATION OF EXPENDITURES BY OBJECT
Definitions
Reclassifications and Cost Allocations
Depreciation, Amortization, and Depletion Expense
Bad Debt
Expense
Inventory Write
-Offs
Reallocated Costs (Debit and Credit)
Other Cost Reclassifications (Debit and Credit)
Salaries and Wages
Personnel Benefits
Pensio
n and Disability Payments
Supplies
Office and Operating Supplies
Fuel Consumed
Power/Water/Gas Purchased for Resale
Supplies Purchased for Inventory or Resale
Small Tools and Minor Equipment
Services
Professional
Services
Communication
Travel
Advertising
Operating Rentals and Leases
Insurance
Utility Services
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Repairs and Maintenance
Miscellaneous
50 Intergovernmental Services and Other Interfund Payments
Intergovernmental Professional Services
Intergovernmental Payments from Federal, State, or Local Funds
External Taxes and Operating Assessments
Interfund Taxes and Operating Assessments
Interfund Subsidies
60 Capital Outlays
Land and Land Improvements
Buildings and Structures
Other Improvements
Machinery and Equipment
Construction of Capital Assets
Capital Leases
70 Debt Service: Principal
General Obligation Bonds
Revenue Bonds
Special Assessment Bonds
Revenue Warrants
Capital Leases & Installment Purchases
Anticipation Notes/Warrants
Other Notes
Intergovernmental Loans
Other Debt
80 Debt Service: Interest and Related Costs
Interest on Short-term External Debt
Interest on Interfund Debt
Interest on Long-term External Debt
Debt Issue Costs
Debt Registration Costs
Other Interest and Debt Service Costs
90 Interfund Payments for Services
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1.3.5 County Assessor – Assessor's Deputies/Appraisers
RCW 36.16.070 Deputies and employees.
RCW 36.21.011
Appointment of deputies and assistants – Engaging expert appraisers – Employment
and classification plans for appraisers.
RCW 36.21.015 Qualifications for persons assessing real property – Examination – Examination waiver
– Continuing education requirement.
WAC 458-10-010
Accreditation of real property appraisers – Implementation – Definitions.
WAC 458-10-020 Application for accreditation.
WAC 458-10-030 Accreditation examination – Prerequisites – Waiver or exemption – Reexamination.
WAC 458-10-040 Accreditation certificate.
WAC 458-10-050 Continuing education requirements – Appraisal practice and ethics.
WAC 458-10-060 Standards of practice.
WAC 458-10-070 Denial, suspension, or revocation of accreditation.
Professional Services
Communications
Supplies
Capital Outlays
Operating Rentals and Leases
Insurance Services
Repairs and Maintenance
Other Services and Charges
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1.3.6 County Assessor – Appointment of Deputy
Subscribed and sworn to before me , 20 .
County of )
I, , being first duly sworn,
upon oath do
depose and say that I will support the Constitution of the United States and the laws of the State of Washington,
and faithfully discharge and perform the duties
of Deputy of County,
Washington, according to the best of my ability. So help me God.
of County and State aforesaid.
)
) ss.
STATE OF WASHINGTON,
I, , of County,
Washington, reposing special
confidence in do hereby constitute and
appoint him or
her Deputy of County, Washington, until
, 20 , after which date said appointment shall cease and be null and void.
IN TESTIMONY WHEREOF, I have hereunto set my hand
, 20 .
.
Office
) ss.
)
County of
A PPO I N T M E N T OF D E P U T Y
)
STATE OF WASHINGTON,
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County Auditor
The duties and responsibilities of the county auditor cover a large and varied field. These duties each require
skill and know-how in many different areas so that the office can be run efficiently and effectively. The major
duties of the auditor are as follows:
Recording - Documents recorded by the auditor include, but are not limited to, deeds, real estate contracts,
liens, and other written instruments which are required by law to be filed in the county. The records become
public upon filing and are indexed accordingly.
Auditing - The county auditor must audit all bills approved for payment by the county legislative authority
before warrants are issued. It must be confirmed that charges are legitimate and ascertained that there are
adequate funds to cover the payments in the proper departmental budgets.
Licensing - As an agent of the Washington State Department of Licensing, the auditor is responsible for vehicle
licensing and title transfers, watercraft titling and registration, and issuing marriage licenses as well as other
types of licenses. As an agent for the Department of Revenue, the auditor collects sales tax on the transfer of
vehicles between individuals.
The auditor also serves as the ex-officio supervisor of all elections and is the chief registrar of voters within the
county.
County Clerk
The county clerk is one of several independent, elected officials provided by the Washington State Constitution,
with specific and special duties assigned by statute and by local and state court rules. The position of county
clerk is best characterized as the administrative and financial officer of the Superior Court. The purpose of the
office of county clerk is to ensure the separation of powers among the three branches of government by
preserving the integrity of the judiciary. This is accomplished in the following ways:
1. By being independent of the judicial branch of government, the clerk protects the judiciary from
the appearance of impropriety or unfairness in the setting of cases, selection of jurors,
implementation of orders, or investment of funds.
2. The clerk is located in the executive branch of government and provides the avenue for external
oversight of the judiciary without legislative or executive branch interference with its actions,
integrity, or independence.
3. As an independent elected official, the clerk preserves for the public unfettered access to a fair,
accurate, and independently established record of the opinions, decisions, and judgments of the
court.
1.4 Other Elected Officials
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Specific functions of the county clerk include:
• Administrator of the Court Records and Exhibits: All documents presented in a superior court cause
of action must be received and processed by the clerk. The processing of court documents involves
record classification, assignment of cause number, computerized docketing, and manual filing of
hard copy records. Records must be maintained, retained, and purged in accordance with statutory
time constraints and required archival standards.
• Financial Officer for the Courts: As the court’s agent, the clerk collects statutory fees, fines, trust
funds, and support funds: maintains a trust account for monies received; establishes an accounting
system for receipting and disbursing monies ordered by the court; and provides an investment plan
for monies held.
• Quasi-judicial Officer: For the issuance of writs, subpoenas, and other court-related orders, the
clerk serves a quasi-judicial function (to exercise discretion of judicial nature). Duties include
reviewing court documents for possible judicial or attorney errors, performing acts required by law,
issuing letters of testamentary; warrants (civil and criminal), and writs of execution, garnishment,
attachments, restitution, and orders of sale.
• Ex Officio Clerk of the Court: Under the constitution of the State of Washington, the clerk has the
title of “Ex Officio Clerk of the Court.” This requires the clerk’s presence at all court sessions for the
purpose of receiving and recording court documents and exhibits, and to establish an independent
record of court proceedings.
• Justice System Administrator: In this role, the clerk identifies and articulates the changing needs of
the court record processing, storage, retrieval, and disposal of documents, records, and exhibits,
and the collection, accounting, and investment of court monies to ensure that the interests of the
public and the county are secured.
• Departmental Administrator: As the administrator of a county department, the clerk has the
responsibility to establish office policies, budgets, and procedures in accordance with the
established guidelines and policies of the Board of County Commissioners.
Accuracy and efficiency are critical to the clerk's office, as even the slightest error or omission in indexing,
posting, filing, preparation of writs or disbursements of funds affects the life or property of members of the
public and makes the clerk personally liable for damages and subject to monetary fines.
County Legislative Authority
Standard County Government
In 33 of Washington State's 39 counties, the board of county commissioners is the county's legislative body
(including Clallam, a Home Rule County). The commissioners serve as the chief administrators for several
important county operations and have some quasi-judicial duties.
The county commissioners' primary duty is to levy the taxes to operate the county and to adopt a balanced
budget for each calendar year. The commissioners fix the budget amount for each department within the
county, but variances and increases can be permitted during the year if extraordinary circumstances can be
shown. Other elected officials in the county are responsible for their own adopted budget, and the
commissioners themselves are responsible for the operation of budgets under the control of appointed
department heads.
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Also within their legislative capacity, the commissioners are responsible for adopting, amending, and repealing
all county ordinances which are essentially the laws of the county.
As administrators, the commissioners are responsible for the public roads and public works programs, public
health services, planning and zoning of unincorporated areas, emergency services or civil defense programs,
county park and recreation system, and other services and programs which are clearly not the responsibility of
another elected county official.
In their judicial capacity, the commissioners are often called upon as the first level of appeal to sit in judgment of
decisions made by other county officials.
Home Rule Charter County
In six of the seven counties (Clark, King, Pierce, San Juan, Snohomish and Whatcom), a county council is the
legislative body, made possible by Home Rule Charter. The seventh, Clallam County, has also adopted a charter
but retains the three-member board of commissioners. King, Pierce, Snohomish, and Whatcom counties have an
elected County Executive that may or may not have legislative authority functions. Refer to the specific county’s
charter for more information about the county’s legislative authority, county council, elected county executive,
and appointed county executive, administrator, or manager.
County Coroner
Deaths occurring in Washington State must be investigated and certified by a medical-legal officer. This
individual is most often the county coroner, usually a nonmedical officer, who retains the services of a qualified
pathologist when an autopsy is needed to determine cause of death. In many smaller counties, the prosecuting
attorney also serves as the county coroner. Larger counties may have a full-time coroner or medical examiner.
It is also the duty and responsibility of the coroner to locate and notify next of kin, dispose of the deceased
person's body, have custody of money and property found on the body of the deceased, and prepare reports to
governmental agencies. While not a common occurrence, the county coroner is authorized by law to serve as
county sheriff under certain circumstances. The coroner may also serve subpoenas on the sheriff or sheriff's
deputies.
County Prosecuting Attorney
The county prosecuting attorney has major responsibilities, such as a legal advisor, a prosecutor of criminal
matters, a representative of the county in civil cases, and in smaller counties, ex-officio coroner.
State statutes fix the following duties for the prosecuting attorney:
• Be legal advisor to the board of county commissioners, school directors, and other county and
precinct officers in all matters relating to their official business.
• Appear for and represent the state, county, and all school districts in all criminal and civil
proceedings in which the state or county or any school district in the county may be a party.
• Prosecute all criminal and civil actions in which the state or county may be a party.
• Defend all suits brought against the county; review and approve all cost bills in criminal cases and
take care that no useless witness fees and other charges are greater than allowed by law; attend
and appear before and give advice to the grand jury when cases are presented for consideration,
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make an annual report to the Governor at the end of each year and submit to the State Liquor
Control Board a written report of all prosecutions brought under state liquor laws in the county
during the year.
• Serve as coroner in certain counties.
• Provide legal guidance on a twenty-four hour basis to law enforcement agencies investigating
felonies, which may require advice or assistance in obtaining search warrants or warrants for the
arrest of a suspect.
County Sheriff
State statutes provide that the sheriff is the chief executive officer and conservator of the peace of the county.
The law assigns certain general duties to the sheriff and these duties are governed by hundreds of statutes and
judicial opinions, all intended to protect the individual citizen and safeguard his or her rights. The sheriff's duties
include law enforcement, crime prevention, confinement of prisoners, execution of certain civil and legal
processes, and in many cases, direct emergency services.
County Treasurer
The county treasurer is the custodian of all funds for the county and governmental subdivisions; receipting and
disbursing all funds of the county. The treasurer receives the general property tax collections for cities, schools,
and many other units of local government. The office handles special assessment funds, justice court fines,
certain state and federal funds allocated to local government, and fees collected in county offices such as those
of auditor, clerk, sheriff, and engineer.
Upon receipt of the tax rolls from the county assessor, the treasurer is required to send all property owners a
statement on or before March 15 of each year showing all real and personal property taxes due. Although the
tax is due and payable on April 30 when the amount payable is $50 or more, one half may be paid on or before
April 30, with the second half due on or before October 31. Upon payment of the property taxes, the treasurer
is required to furnish a receipt and credit the payment to the property owner’s account. Another tax received
by the treasurer is the real estate excise tax. Every conveyance of real property, before recording in the
auditor's office, must be presented to the treasurer for payment of the "excise" tax.
It is the treasurer's duty to enforce the state's laws on collection of taxes. Personal property taxes are required
to be paid each year, and, if delinquent, the treasurer is directed to seize the property and offer it for public sale
to collect the taxes due. Real property taxes may remain delinquent for three years before the treasurer can
begin foreclosure action.
The treasurer is responsible for depositing money collected daily in local banks, separating those monies at the
end of each month so each unit of government receives its proper proportional share. They must maintain
accurate journals and prepare monthly reports, and, upon direction, invest funds not required for immediate
expenditure.
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CONSTITUTION AND BYLAWS
of the
WASHINGTON STATE ASSOCIATION OF COUNTY ASSESSORS
(Last amended June 27, 2019 at the Annual Summer Conference)
ARTICLE I: NAME
The name of the association shall be the “WASHINGTON STATE ASSOCIATION OF COUNTY ASSESSORS,”
hereinafter known as “Association.”
MISSION STATEMENT
The Washington State Association of County Assessors is dedicated to “Valuing Washington” with the
highest standards of professionalism, using the broadest application of proper appraisal methods,
techniques and standards available, in order to assure statewide equalization in the valuation of real and
personal property, while maintaining the principle of local control; to provide information to the public so
they might acquire a better understanding of the appraisal and assessment process; and to assist with and
provide information to the Washington State Legislature, in order to achieve a “Fair and Equitable” ad
valorem system.
ARTICLE II: OBJECTS AND PURPOSES
1. The Association shall direct its activities to matters pertaining to the appraisal of real and personal
property, and the administration of the property tax system. The Association shall support initiatives
intended to educate citizens, industry and governmental officials in regard to the separation between
appraisal function, and levying and collection of property tax revenues.
2. The Association reaffirms its policy of requesting the support of the Washington State Department of
Revenue (WSDOR), the Washington State Legislature (WSL), and any and all public and governmental
bodies interested in the implementation of the statutes that will make possible the practical fulfillment
of the provisions of Chapter 84.41 RCW and Article VII, Section 2 of the Washington State Constitution.
3. The Association shall take no action that promotes or condones discrimination in violation of state or
federal laws.
4. The Association shall cooperate with the WSDOR in all matters pertaining to uniformity of appraisal
methods and procedures, provided they conform to Washington State statutes.
5. The Association shall promote the highest standards of professionalism in statewide appraisal practice,
and the broadest application of scientific techniques and standards in such practice; to accomplish
these objectives, the Association will:
5.1 Support the Professional Educational Standards established by the International Association of
Assessing Officers (IAAO).
5.2 Support and adhere to the Code of Ethics established by the IAAO.
1.5 Washington Association of County Assessors
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5.3 Support the Standards of Appraisal Practice established by the IAAO.
5.4 Recommend additions and changes to educational programs offered by the WSDOR, and continue
to promote and sponsor appraisal schools for assessors and their deputies; the Education
Committee shall approve the curriculum.
6. The Association shall support statewide equalization in the valuation of real and personal property for
assessment purposes, and work with the WSDOR to achieve this goal.
7. The Association shall support the principle of local control, particularly of areas pertaining to property
assessment.
8. The Association shall continuously strive for uniformity of appraisals and ratios within its respective
counties and between counties within the state, while never interfering with the methods, procedures
or problems of individual assessors in their respective counties, unless requested to do so.
9. The Association shall support efforts to keep procedures and administrative processes relative to
assessments simple and cost effective.
10. The Association shall actively promote any and all legislation that enables its members to perform a
more efficient job of appraising property and equalizing values.
11. The Association shall promote public understanding of appraisal processes, appraisal and assessment
standards, appeal processes and levying authorities.
12. The Association shall develop and maintain effective communications with other associations and
organizations on which assessment practices have an impact.
13. The Association shall work constantly for and with the Washington Association of County Officials
(WACO) to achieve a better understanding of mutual problems experienced by the Association and
other county officials.
14. It is the expressed belief of the charter members of this Association that the Association’s meetings
remain free from the influence of special interest groups and their representatives.
15. The Association shall continue its affiliation with the IAAO, and urge each assessor to become a
member.
ARTICLE III: MEMBERSHIP
1. Each duly elected or appointed Washington assessor is eligible for regular membership.
2. Each regular member shall have one vote in matters relating to Association business.
3. Associate members of the Association shall be any employee of the WSDOR or any deputy assessor.
4. All past member assessors shall be honorary members, with the privilege of the floor at regular
meetings, but shall not vote on Association business.
ARTICLE IV: DUES
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Association dues of regular members shall be determined by vote of the Association at any general
membership meeting or at a special meeting called for that purpose. Each regular member shall be charged
annual dues as specified by the membership, to be paid no later than February 15 of each year. The
Secretary-Treasurer shall mail notices of dues payable no later than January 1 of each year. No dues shall
be charged to associate members.
ARTICLE V: GOVERNMENT
1. The government of the Association shall be vested in the membership thereof, except as otherwise
provided in these bylaws.
2. Only regular members shall be qualified, except as otherwise provided, to hold office, vote or
otherwise participate in the government of the Association; provided, however, that associate
members shall have the privilege of the floor.
3. The Executive Board shall have control and management of the property and finances of the
Association, and shall set the policy of the Association between conferences.
4. No proxy shall be voted nor any ballots cast, except in person by a regular member; if a regular
member is not present, such member may, upon notice to the President, appoint an Association
member from his or her office to cast a ballot for the county.
5. Association members may serve on regular committees with the consent of their assessor.
ARTICLE VI: DISTRICT ORGANIZATION
1. The Association shall be divided into four districts as follows:
Western
District
Puget Sound
District
Southeastern
District
Northeastern
District
Clallam County
Island County
Adams County
Chelan County
Clark County
King County
Asotin County
Douglas County
Cowlitz County
Kitsap County
Benton County
Ferry County
Grays Harbor County
Pierce County
Columbia County
Grant County
Jefferson County
San Juan County
Franklin County
Kittitas County
Lewis County
Skagit County
Garfield Count
Lincoln County
Mason County
Snohomish County
Klickitat County
Okanogan County
Pacific County
Thurston County
Walla Walla County
Pend Oreille County
Skamania County
Whatcom County
Whitman County
Spokane County
Wahkiakum County
Yakima County
Stevens County
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2. These districts shall have the authority to set their own meeting schedules and elect officers. Copies of
all meeting minutes shall be filed with the President of the Association who shall be notified of all
district meetings prior to the meeting being held.
3. The districts shall abide by the constitution and bylaws of the Association, and shall not adopt any
policy contrary to that of the Association.
ARTICLE VII: OFFICERS
1. The officers of the Association shall be President, Vice President, Secretary-Treasurer, Immediate Past
President, WACO representative, Legislative Committee Chair (non-voting), and the chairpersons of the
four districts.
2. The officers shall constitute the Executive Board.
3. A quorum shall consist of five members of the Executive Board.
4. The President, Vice President and Secretary-Treasurer shall perform the duties ascribed to these
offices, and shall be ex-officio members of all committees.
5. The Immediate Past President shall perform such duties as the Executive Board assigns and shall sit on
the Board in an ex-officio capacity and shall have the power to vote.
6. President: The President shall be the principal executive officer of the Association, and shall preside at
all general membership and special meetings and all Executive Board meetings. The President shall
perform such other functions and duties as may from time to time be prescribed by the Executive
Board. The President shall also work with the annual summer conference host(s) on programs,
meetings and education for the annual summer conferences and shall officiate at said conferences.
6.1 The President may attend the IAAO Annual Conference to represent WSACA, or designate another
board member to attend.
7. Vice President: The Vice President shall assist the President and, in the absence of the President, the
Vice President shall exercise the rights, duties and privileges of the President.
8. Secretary-Treasurer: The Secretary-Treasurer shall be responsible for the meeting minutes of the
Executive Board, all notices required by these bylaws or by order of the Executive Board, and a record
of actions taken at all official meetings. The Secretary-Treasurer shall be the custodian of the
Association’s funds, and shall have the authority to expend such funds with the authorization of the
Executive Board. The Secretary-Treasurer shall keep the financial records of the Association, and shall
report the status of all financial accounts at the general membership meetings. The Secretary-Treasurer
shall produce the financial records on demand by any member of the Executive Board.
9. District Chairs: The district chairs shall be elected by the members of the respective districts. The
district chairs shall preside at district meetings held at least once per year and shall serve as members
of the Executive Board.
10. In the event any of these offices or the position of the Association’s representative to the Board of
Trustees of WACO is vacated, a majority of the Executive Board may fill the vacancy at its next regular
meeting, subject to the approval of the Association. Should a vacancy occur of any of the district
chairpersons, such vacancy shall be filled by the district at its next regular or special meeting.
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11. Terms of Office: All terms of office shall be for one year without salary, and shall commence after
election at the annual legislative conference. The duration of terms continue until their elected
successors hold office. Resignations shall become effective upon notice to the Executive Board.
ARTICLE VIII: NOMINATIONS AND ELECTIONS
1. The President shall appoint a Nominating Committee to consist of five regular members, not less than
ninety (90) days prior to the Association’s annual legislative conference (normally held in January or
February).
2. The Nominating Committee shall be the four district chairpersons of the Association and the Immediate
Past President. The President shall, at the time of appointment, designate the chairperson of the
committee.
3. The Nominating Committee shall meet, not less than sixty (60) days prior to the annual legislative
conference, for the purpose of nominating a slate of candidates for the Association offices in the
following manner:
3.1. For the office of President, the committee may nominate the present Vice President and at least
one other candidate.
3.2. For the office of Vice President, the committee may nominate the present Secretary-Treasurer and
at least one other candidate.
3.3. For the office of Secretary-Treasurer, the committee shall nominate at least two candidates. If
three candidates are nominated on the first ballot, and if one receives a 50 percent margin on the
first ballot, then that candidate receiving a 50 percent margin shall be considered elected to the
position of Secretary-Treasurer. If no one receives a 50 percent margin, then the top two
candidates in total vote tally will proceed to a final election ballot. No assessor may serve more
than two consecutive terms in any of the above-mentioned offices.
3.4. In odd-numbered years, the committee shall nominate at least two candidates, each of whom
must be a regular member, for a two-year term as the Association’s representative on the Board
of Trustees of WACO.
3.5. These nominations shall be made a part of the committee chairperson’s report to the annual
legislative conference, whereupon the office shall be filled by a vote of the membership.
4. The districts shall certify to the Association at its annual legislative conference the names of their
newly-elected district chairs who shall take office at the same time as the President, Vice President and
Secretary-Treasurer.
ARTICLE IX: EXECUTIVE BOARD
1. The affairs of the Association shall be under the direction of an Executive Board consisting of the
officers, district chairs, legislative committee chair and immediate past president of the Association. In
the event the immediate past president is unavailable to serve, the position shall be held by the
immediate predecessor. If this person is also unavailable, the current President shall appoint a past
president to serve.
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2. The Executive Board shall transact such business throughout the year, as the Association shall
designate at its general membership and special meetings, and shall make decisions on all emergencies
that shall arise between such meetings.
3. The duties of the Executive Board shall include:
3.1. Consulting with the Assistant Director of Property Tax on matters pertaining to the functions of
the assessor’s office.
3.2. Cooperating with the executive and legislative branches of state government concerning the
development of property tax laws.
3.3. Causing an annual review, plus any additional audits as necessary, to be conducted of Association
funds and financial records. The Secretary-Treasurer shall report the findings to the Executive
Board.
3.4. Initiating and executing actions to fulfill the projects and purposes of the Association.
3.5. Reviewing and approving all contracts involving the Association.
4. Vacancies: If any member of the Executive Board should leave the position of county assessor for any
reason, the board position shall be declared vacant. If the vacated office is that of President, Vice
President or Secretary-Treasurer, the Executive Board shall, by majority vote, appoint an eligible
assessor to fill such vacancy. If the vacated office is that of district chair, the district shall appoint an
assessor from the district to fill the vacancy. All appointees shall continue in office until the next
election of Association officers for that office.
ARTICLE X: FINANCE
1. The funds of the Association shall not be expended, nor any financial obligations of the Association be
incurred, without the approval of the Executive Board.
2. The funds of the Association shall be deposited in a bank or other insured financial institution
immediately upon receipt thereof, and shall not be withdrawn except by signature of the Secretary-
Treasurer; if the Secretary-Treasurer should become incapacitated, the Executive Board is given the
authority to appoint an acting Secretary-Treasurer.
3. The Secretary-Treasurer shall keep the records of the Association as to account for (under classified
headings) the amounts received and expended in any month or year, and maintain a record of
receipted bills.
4. The Secretary-Treasurer, immediately upon election of a successor, shall turn over to his or her
successor all monies, records and materials pertaining to the Association.
5. All funds in excess of $10,000 shall be deposited in a savings account; the funds shall not be withdrawn
without the approval of the President, and by signature of the Secretary-Treasurer and the Executive
Director of WACO.
ARTICLE XI: MEETINGS
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1. Executive Board Meetings
1.1. The Executive Board shall meet at the call of the President at least three times during each
calendar year. If required, additional meetings may be called by the President or by any two
members of the Board; five members shall constitute a quorum.
2. General Membership Meetings
2.1. There shall be an annual summer conference (normally held in June) of the Association. Such
conference shall be held, to the extent possible, in accordance with the provision of RCW
84.08.190, and the President shall cause notice to be given to all regular members at least two
weeks in advance of the conference.
2.2. At each annual summer conference, the regular members shall select the site of the conference
which will be held two years following the year in which such selection is made.
2.3. The Association shall have an annual legislative conference for the purpose of electing officers and
conducting other affairs of the Association.
3. Special Meetings
3.1. Special meetings of the Association may be called by the President, or by a majority vote of the
executive officers.
4. Voting by Proxy
4.1 An assessor member who is unable to attend a meeting may designate a proxy in writing.
5. Voting
5.1 Each assessor member is entitled to one vote.
6. Notice of Meetings
6.1. Upon direction from the Executive Board, the Secretary-Treasurer is responsible for written notice
to all member assessors of the date, time and place of all general membership meetings. Notice of
the annual legislative conference shall be given at least thirty (30) days prior to the meeting.
Notice of special meetings shall be given at least ten (10) days prior to the meeting.
7. All meetings of the Association shall be open to the public; however, the Association may at any
meeting resolve itself into executive session by a majority vote of the regular members.
8. All records of the Association shall be open to inspection and copying pursuant to Chapter 42.17 RCW.
9. During any annual or special meeting, those qualified members attending shall constitute a quorum,
and any action taken will be legal and binding upon the Association if approved by a simple majority; a
two-week notice is required.
ARTICLE XII: COMMITTEES
1. The establishment of committees, other than the standing committees, shall be at the discretion of the
President who shall also appoint committee chairs. Committee membership shall be open to all regular
members.
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2. The duration of appointments to committees shall be for the same period as that for the Association’s
officers; when deemed advisable, the Executive Board may authorize the appointment of any
committee for a longer period of time.
3. Standing Committees shall be as follows:
3.1 Education Committee
3.1.1 In order to coordinate the Association’s in-service training program (designed for the
purpose of providing well-qualified appraisal personnel), eight regular or associate
members shall be appointed by the President to an Education Committee. There may also
be a member who is a designee of the IAAO Chapters in Washington State.
3.1.2 The President shall appoint an Education Committee chair to serve as chairperson over the
Education Committee. The Education Chair will serve a three-year term; at the end of that
term, the President of the Association may ask the chairperson if he or she would desire to
serve an additional term.
3.1.3 Except for the initial terms, which shall be staggered so that at least two positions on the
Education Committee will expire each year, the members on the committee will serve
three-year terms. Each expiring term shall terminate on the date the President is installed
at the Association’s annual legislative conference. The President may ask each Education
Committee member, who is at the end of their three-year term, if he or she would desire
to serve an additional three-year term.
3.1.4 The President shall make any necessary Education Committee appointments within thirty
(30) days following his or her election at the Association’s annual summer conference. The
President shall fill vacancies occurring during a term within sixty (60) days, and such
appointments shall be only for the balance of the unexpired term. If the President refuses
or neglects to make the appointment within the time required, the Executive Board shall
make the appointment.
3.1.5 All school instructors shall be appointed and serve at the discretion of the Education
Committee, and shall be either a regular member, an associate member or other specially-
qualified person selected by the committee.
3.1.6 The Education Committee is granted authority to establish registration fees and other
necessary school charges, and shall approve a custodian of all such funds. The Education
Committee shall be responsible for the agenda, supervision and selection of educational
courses and materials used in the schools, and approval of scholarship funds awarded to
employees of assessor’s offices (subject to Executive Board approval).
3.1.7 The Education Committee, in approving training programs, will plan and review curriculum
to assist in meeting the requirements of Chapter 36.21.015 RCW, which establishes the
qualifications for persons assessing property.
3.1.8 The Education Chair may attend the IAAO annual conference to represent WSACA
education committee and IAAO education in Washington State.
3.2 Legislative Committee
The Legislative Committee shall be responsible for the review and determination of the
Association's position on pending legislation that affects property valuation and assessment, as
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well as working with the Association to draft new legislation to propose to the WSL. It shall also
provide guidance and direction for WACO staff in lobbying efforts. At least every other week
during the legislative session, the committee shall cause a report to be issued to the general
membership on legislative matters of interest to the Association.
3.3 Nominating Committee
Not less than ninety (90) days prior to the Association’s annual legislative conference, the
President shall appoint a Nominating Committee to consist of five regular members. The
committee shall be the four district chairpersons of the Association and the immediate past
president. The President shall also designate the chairperson of the committee at the time of
appointment. The committee shall meet not less than sixty (60) days prior to the annual
legislative conference for the purpose of nominating a slate of candidates for the Association
offices; nominations may be made from the floor.
3.4 Resolutions Committee
The President shall appoint a Resolutions Committee composed of at least four members, one
of which shall be the Legislative Committee Chair. (See Article XIV)
4. Special committees shall consist of Administration, Assessment Standards, Open Space, Timber,
Computer Technology, Cadastre, Exemptions and others as needed. Special committees are appointed
by the President of the Association, and may be dismissed by the President of the Association.
ARTICLE XIII: PUBLICITY
1. The statewide publicity of this Association shall be released, from time to time, by the Executive
Director of WACO, with the approval of the officers of this Association.
ARTICLE XIV: RESOLUTIONS
1. Resolutions shall be submitted to the Resolutions Committee no later than twenty (20) days prior to
the annual legislative conference and the annual summer conference, or seven days prior to any special
meeting.
2. The Resolutions Committee is authorized to reject resolutions submitted on issues not relevant to the
general membership or not within the stated purposes of the Association.
3. Resolutions shall be introduced by the Resolutions Committee to the general membership by being
read into the record. District chairs shall be charged with leading discussion on the resolutions during
district meetings.
4. Resolutions involving future legislative activity should be presented at the annual summer conference.
A legislative resolution to be passed shall require an affirmative majority vote by the quorum upon
second reading. At the discretion of the President, the second reading may consist of a roll call vote.
5. The question of whether a resolution is legislative or not will be determined by a majority vote of the
Resolutions Committee.
6. Resolutions may be accepted from the floor upon a majority vote of the regular members present at
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the first reading of resolutions.
ARTICLE XV: ORDER OF BUSINESS
The latest edition of Robert’s Rules of Order Newly Revised shall govern all deliberations during meetings of
the Association and its committees, unless otherwise provided in these bylaws.
ARTICLE XVI: AMENDMENTS TO BYLAWS
1. Any regular member of the Executive Board may make proposed amendments to WSACA’s bylaws. Any
amendments to these bylaws must be approved by a majority affirmative vote of regular members. The
Secretary-Treasurer will send a written and/or electronic notice of any proposed amendments to all
county assessors at least fourteen (14) days prior to any meeting, at which a vote on the bylaws will be
taken.
2. A copy of these bylaws shall be mailed and/or electronically delivered by the Secretary-Treasurer to
each newly elected or appointed county assessor shortly after the new official assumes office.
WASHINGTON ASSOCIATION OF COUNTY ASSESSORS – STANDING RULES:
1. All vendors wanting to display any message or promotion at any WSACA meeting must pay full
registration for each person associated with their display. All arrangements for location and equipment
needed with displays are the responsibility of the vendor in conjunction with the motel or building
manager.
2. Any vendor or association, wanting either a hospitality room or to host a function, cannot be denied
that function; WSACA will not publicize the event in any of the Association’s agendas. However, the
vendor or association hosting the function may distribute or have available their own announcements
of the event.
3. Sponsors for an activity, such as a boat trip or golf tournament, will only be allowed by a vendor that
does not have a potential vested interest in a concern or an issue relating to an assessed value.
4. Small donated items (typically with a company logo) that are included with registration packages,
raffled off or given as prizes are allowed, as long as the item or items are not of excessive value.
5. In the event a decision needs to be reached concerning a vendor or any association participating in a
conference, the event chairperson and the WSACA President will confer and make a final decision
concerning the propriety of the participation.
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During the 1953 Annual Convention of the Washington State Association of Auditors and Treasurers, a
resolution was adopted to create an association of elected county officials. The purpose of this organization is
"to promote more uniform procedure in respective county offices in order to better serve the public". The
association began its early stages of development in 1954 with all elected officials extended an invitation to join
through their respective associations.
By January of 1955, county officials drafted a formation bill for presentation to the Legislature. This organization
bill did not pass in 1955; nor did it pass in 1956, 1957 or 1958. Still not discouraged, determined county officials
continued their efforts, redrafted the bill, and ultimately won passage in the 1959 legislative session. Actual
commencement of the Washington State Association of Elected County Officials' operations began March 1,
1960, in Olympia.
Many things have changed over the years, but the main objective of the Washington Association of County
Officials (WACO) is still clear: Working to improve county government through better service to all taxpayers.
1.6 Washington Association of County Officials
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CONSTITUTION AND BYLAWS
of the WASHINGTON STATE ASSOCIATION of COUNTY OFFICIALS
206 10th Avenue SE Olympia, Washington 98501
Originally adopted in King County on November 17, 1959.
Current as amended October 2, 2019, in Pierce County.
ARTICLE I – Name and Purpose
Section 1.1. The operating name of this organization shall be the Washington Association of County Officials
(WACO), herein referred to as “the Association.” The legal corporate name of this Association is the
Washington State Association of County Officials.
Section 1.2. The purpose of the Association is to support, as described in Article II of the Articles of
Incorporation, each county official as he/she executes the constitutional and statutory duties and
responsibilities of his/her office. The Board of Trustees shall be responsible for establishing a strategic plan to
further identify the Association’s support of county officials. The Board of Trustees shall be responsible for
updating the strategic plan, as necessary.
ARTICLE II – Membership
Section 2.1. The membership of the Association shall consist of the following county elected and/or appointed
officials:
Assessor,
Auditor,
Clerk,
Coroner/Medical Examiner,
Prosecuting Attorney,
Sheriff, and
Treasurer
The Board of Trustees shall be responsible for establishing criteria to maintain membership in good standing.
Section 2.2. In the event that a county shall have officials with similar responsibilities but with other titles or
designations than those listed in Section 2.1 of this Article, then those officers, whether elected or appointed,
shall be members in the Association.
Section 2.3. In case of any question of eligibility for membership or question of good standing, the Board of
Trustees shall have the authority to determine the eligibility or standing.
ARTICLE III – Government
Section 3.1. The governing authority of the Association shall be vested in the membership thereof, except as
otherwise provided herein.
Section 3.2. The control and management of the property, finances, and general supervision of all of the
affairs of the Association shall be under the supervision of the Board of Trustees answerable to the
membership. The Board of Trustees shall be comprised of:
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(a) President,
(b) Vice-President,
(c) Second Vice-President,
(d) Secretary-Treasurer,
(e) Trustees, one for each affiliate group identified in Article IV, Section 4.2 of these Bylaws,
(f) Trustees-At-Large, one for each county category defined in Article IV, Section 4.1 of these Bylaws, and
(g) the two most recent Past Presidents.
Section 3.3. No loans shall be made by the corporation to any Trustee or Officer.
ARTICLE IV – Terms of Office
Section 4.1. Six Trustees-at-Large shall be elected from each county category listed below:
(a) I – Counties with population above 1,000,000;
(b) II – Counties with population 500,001 through 1,000,000;
(c) III – Counties with population 100,001 through 500,000;
(d) IV – Counties with population 50,001 through 100,000;
(e) V – Counties with population 20,000 through 50,000;
(f) VI – Counties with population less than 20,000.
Each county’s designation to a county category is determined by the most recent population estimate by the
state Office of Financial Management.
The terms of office for the six Trustees-at-large shall be for two years and start on the date of their election to
the Board of Trustees and continue until their successors have been elected or appointed. Trustees-at-Large
representing counties in categories II, IV, and VI shall be elected in odd numbered years; Trustees-at-Large
representing counties in categories I, III, and V shall be elected in even numbered years.
Section 4.2. Trustees. The Association recognizes the following affiliate groups:
(a) The Washington State Association of County Assessors;
(b) The Washington State Association of County Auditors;
(c) The Washington State Association of County Clerks;
(d) The Washington Association of Coroners and Medical Examiners;
(e) The Washington Association of Prosecuting Attorneys;
(f) The Washington State Sheriffs’ Association; and
(g) The Washington State Association of County Treasurers.
The Trustees selected to represent these affiliate groups will be elected or appointed in a manner determined
by each respective affiliate group.
Section 4.3. Executive Officers.
The Executive Officers shall be:
(a) President;
(b) Vice President;
(c) 2nd Vice-President;
(d) Secretary/Treasurer; and
(e) Immediate Past President.
The terms of office for the Executive Officers shall be for one year, starting on the date of the election of those
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officers and continuing until their successors have been elected or appointed.
All Executive Officers, Trustees-at-Large and Trustees will serve without compensation except for
reimbursement of costs and travel expenses awarded pursuant Article VII, Section 7.2.
Section 4.4. Delegation. If any Executive Officer is absent or unable to act and no other person is authorized to
act in such Officer’s place by the provisions of these Bylaws, the Board of Trustees may from time-to-time
delegate the powers or duties of such Officer to any other officer, Board member, or any other person it may
select.
Section 4.5. Removal. The Executive Officers and Trustees-At-Large may be removed at any time, with cause,
by the affirmative vote of two-thirds (2/3) of the Board of Trustees. Affiliate Trustees are subject to removal
by action of their respective affiliate organization in accordance with the rules of that organization.
Section 4.6. Vacancies. Vacancies for Trustees-At-Large and Executive Officers shall be filled by the Board of
Trustees for the remainder of the term, except as otherwise provided herein. An appointment to fill a vacancy
shall occur within 120 days from the position becoming vacant.
Article V – Duties of the Executive Officers
Section 5.1. The President shall:
(a) Preside at all meetings of the Association;
(b) Call special meetings of the Board of Trustees as needed;
(c) Appoint and remove all standing and special committee members and name the chair thereof, except
as otherwise provided herein;
(d) Appoint and remove members of the Association to represent the Association on boards,
commissions, committees, etc. convened outside the Association;
(e) Preside at meetings of the Board of Trustees;
(f) Be an ex-officio member of all standing committees and special committees which he or she appoints,
except for the Audit Committee as specified in Section 8.1; and,
(g) Only cast a ballot to break a tie vote within the Association, Board or Committee.
Section 5.2. The Vice President shall:
(a) Perform the duties of the President in the absence of the President;
(b) Automatically become President in the event of a vacancy in the office of President, unless the Board
of Trustees, with the consent of the Vice President and the Immediate Past President, chooses to have
the Immediate Past President fill the vacancy; and
(c) Serve as co-chair of the WACO Legislative Committee.
Section 5.3. The 2nd Vice President shall:
(a) Perform the duties of the Vice President in the absence of the Vice President;
(b) Automatically become Vice President in the event of a vacancy in the office of Vice President, and In
the event of vacancies in the offices of both the President and Vice President, shall automatically
become the President.
(c) Compose with the assistance of the other executive officers, the annual
(d) performance evaluation of the Executive Director.
(e) Chair the Education Committee.
Section 5.4. The Secretary-Treasurer shall:
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(a) Review for approval the minutes of the annual meeting and special meetings of the Association;
(b) Review for approval the minutes of all meetings of the Board of Trustees; and
(c) Review for approval a record of the finances of the Association from the certification by the Executive
Director, as provided in Article VI, Section 6.1, Subsection I;
(d) Chair the Audit Committee;
(e) Automatically become 2nd Vice President in the event of a vacancy in the office
(f) of 2nd Vice President; and
(g) In the event of vacancies in the offices of the President, Vice President, and 2nd Vice President, shall
automatically become the President.
Section 5.5. The Past-President shall:
(a) Chair the Legal Committee
ARTICLE VI – Board of Trustees
Section 6.1.
(a) The Board of Trustees shall establish guidelines for regularly scheduled meetings of the Board;
(b) Special meetings of the Board of Trustees may be held at any time upon the call of the President, or
upon the request of a majority of the Board of Trustees; and
(c) The attendance of 10 members of the Board of Trustees constitutes a quorum.
All members of the Board of Trustees shall have the powers to vote in the Board of Trustees meetings except
for the President, who shall vote only to break a tie.
Section 6.2. The Board of Trustees shall:
(a) Have general governance over the affairs of the Association and may formulate such policies as it
determines necessary;
(b) Appoint or terminate at any time, with or without cause, the Executive Director. The Board shall
maintain a job description for the position of Executive Director;
(c) Have the power to do any and all things necessary to accomplish the purposes of the Association;
(d) Adopt an annual budget for the Association;
(e) Establish a Strategic Plan as specified in Article 1; and
(f) Approve any litigation or amicus brief.
The membership may overturn any Board of Trustees’ decision at any special meeting or annual meeting with
a majority vote where a quorum is present at such meeting.
Section 6.3. The Executive Director shall:
(a) Act as secretary of the Board of Trustees, the Legislative Committee, and such other committees as
the Board of Trustees may determine;
(b) Represent the Association before any federal or state legislative body, or other body or hearing upon
the direction of the Board of Trustees;
(c) Prepare, or cause to be prepared, data and reports as required;
(d) Have sole responsibility for direction and supervision over the office and employees of the
Association, and shall have the power to hire, discipline, evaluate, and dismiss personnel at any time,
with or without cause, consistent with any personnel policy adopted by the Board;
(e) Take other actions which are necessary to the successful execution of his or her duties herein; and
(f) Perform duties as assigned by the Board for the smooth operation of the Association.
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ARTICLE VII – Finances
Section 7.1. The Board of Trustees shall establish a financial policy to ensure that all financial operations are
conducted in an accurate, accountable, transparent, and efficient manner. The funds of the Association shall
be handled as follows:
(a) No financial obligation outside of the adopted budget may be incurred for the Association without the
approval of the Board of Trustees; and
(b) Not later than the fifteenth day of each month, the Executive Director shall make available to the
Secretary-Treasurer a complete list of deposits and disbursements of the preceding month, and a
duplicate copy of the preceding monthly bank statement.
Section 7.2. The Board of Trustees and any member of the Association, while attending any authorized
meeting other than the annual meeting of the Association membership, are eligible to be reimbursed for
travel expenses, which may include lodging, meals, or other costs, consistent with a policy established by the
Board of Trustees.
Section 7.3. The Board of Trustees shall establish a formula to apportion the costs of reimbursement to the
Association for professional services rendered to counties, and adopt an amount to be collected from counties
in the annual Association budget. The Association shall prepare an invoice and submit the request for
reimbursement to each county consistent with the adopted budget and the approved apportioned formula.
Nothing in this section shall be interpreted to prohibit the Association from generating revenues in addition to
reimbursements for professional services from counties.
Section 7.4. The fiscal year of the Association shall start January 1 and end December 31 of each year.
ARTICLE VIII – Committees
Section 8.1. Member Selection
It shall be the duty of the President to make appointments of all committees deemed necessary, and to name
the chair or co-chair thereof. The President shall be an ex officio member of all committees, except for the
Audit Committee. The Board may adopt a policy or policies describing the specific duties and responsibilities of
the standing or special committees as required.
Section 8.2. Terms
Duration of appointments to all committees shall extend past the appointing Presidents term up to the first
quarterly association meeting following the annual meeting of the association.
Section 8.3. Committee Types
Standing committees shall be as follows:
(a) Audit Committee
(b) Budget Committee
(c) Education Committee
(d) Legal Committee
(e) Legislative Committee
(f) Nominating Committee
(g) Personnel Committee
Special Committees: The President, at their pleasure, may create additional special committees.
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ARTICLE IX – Elections
Section 9.1. An election shall be held for President, Vice President, 2nd Vice President, Secretary-Treasurer
and Trustees-at-Large at each annual meeting of the Association.
Section 9.2. The Nominating Committee shall establish written policies and procedures approved by the Board
of Trustees addressing the solicitation, nomination, and election of Association officers and Trustees-at-Large
and arrange in advance for the immediate installation of the duly elected officers and Trustees-at-Large whose
terms are specified herein.
Section 9.3. Proxy voting is prohibited.
Section 9.4. Membership voting by alternative means. Whenever matters are to be voted on by the
membership, the Board may authorize that the vote may be taken be mail or electronic means as allowed in
RCW 24.03.085.
ARTICLE X – Meetings of the Association Membership
Section 10.1. The annual meeting of the Association shall be held each year at a time and location to be
determined by the Association membership.
Section 10.2. Special meetings of the Association may be called:
(a) by the President,
(b) upon the request of a majority of the Board of Trustees, or
(c) by a minimum of four affiliate groups; provided, that sufficient notice is given to the members of the
Association.
Requests made under Section 10.2 (b) or (c) of this Article shall be made to the President and may be
submitted in hard copy, electronic format or by any other means. Upon receipt of a request made under
Section 10.2 (b) or (c) of this Article, the President must call a special meeting.
Section 10.3. During any annual or special meeting of the Association, those members attending shall
constitute a quorum. If voting by alternate means is authorized under section 9.4, members voting by mail or
electronic transmission are present for all purposes of quorum, count of votes, and percentages of total voting
power present.
Section 10.4. The meetings and special meetings of the Board of Trustees and the annual meeting of the
Association shall meet all the requirements set forth in the Open Public Meetings Act. The Board may establish
such rules and procedures as it deems necessary for conduct of such meeting, supplemented as necessary by
reference to Robert’s Rules of Order.
Section 10.5. Annually there shall be four scheduled meetings of the Board of Trustees and one meeting of the
Association membership.
Section 10.6. Meetings of the Board of Trustees. Unless otherwise deemed appropriate, and with proper
notice, meetings of the Board of Trustees will be held at the WACO office, currently located at 206 10th Ave
SE, Olympia, WA, except that one meeting shall be held at the location of, and in conjunction with, the annual
meeting of the membership.
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ARTICLE XI – Amendments
Section 11.1. Any and all amendments to this Constitution and Bylaws must be approved by majority vote of
the general membership of the Association in attendance at any annual meeting or properly called special
meeting; provided, however, that sufficient notice is given to the membership of the Association.
Section 11.2. The Board may adopt a policy describing the procedures for amending the Bylaws.
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General Information
The (IAAO
) is an educational and research association of individuals in the assessment profession and others
with an interest in property tax. Membership is open to anyone, and includes individuals working in
government, private industry, academia, and the general public. Its mission is to promote innovation and
excellence in property appraisal and property tax policy and administration through professional development,
education, research, and technical assistance.
Founded in 1934, the association's objectives are:
• To improve the standards of assessment practice.
• To educate those engaged in assessment practice.
• To elevate the standards of personnel requirements in assessment offices.
• To educate the general public in matters relating to assessment practice.
• To engage in research and to publish the results of studies in assessment administration.
• To provide a clearinghouse for the collection and distribution of useful information relating to
assessment practice.
• To cooperate with other public and private agencies interested in improving assessment administration.
• To promote justice and equity in the distribution of the property tax burden.
IAAO's fundamental strength is in the collective knowledge and experience of its membership. While IAAO has
come to be regarded as the foremost organization in its field, the association needs to grow in membership to
be able to successfully meet the challenges that are confronting the field. New members are welcome, and
current members are urged to continue their membership.
Membership in IAAO signifies a professional attitude toward the important work of property tax administration.
The association constantly strives to provide its members with information that they can use in their work. The
knowledge gained from IAAO membership can save employers substantial amounts of money, as well as further
careers of individuals in property appraisal and property tax administration.
The IAAO Executive Board, consisting of 14 persons elected by the membership, is the legislative and policy-
making body of the association. The board includes the Executive Committee, which is composed of the
president, the president-elect, the vice-president, and the immediate past president, and which acts on behalf
of the association between meetings of the board. The Executive Board is assisted in its work by member
committees and by IAAO Representatives appointed by the president from among the membership. Some of the
standing and special committees include the Research and Technology, Outreach, Professional Development,
Legal, Councils and Sections, Ethics, Planning and Operations, Associate Member, Nominating, Local Host, and
Resolution Committees.
IAAO executive offices are located in Kansas City, Missouri where the executive director and staff carry out a
diversified program of member services and activities.
Members of IAAO enjoy all of the benefits of affiliation with a prestigious organization recognized throughout
the world. They enjoy good fellowship, make important professional contacts, and profit from the many fine
1.7 International Association of Assessing Officers
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programs and publications. Nonmembers should consider joining IAAO today. Members should make sure they
take full advantage of the opportunities membership affords.
Education and Training
The education programs of IAAO are structured to reflect the association's view that the development of mature
fee appraisal, mass appraisal, and administrative skills are crucial for the successful functioning of the property
tax professional. Mass appraisal skills are essential to the production of initial values as part of a revaluation
effort. Fee appraisal skills are necessary in order to properly defend a jurisdiction's assessed values, while
administrative skills are needed to properly manage the human and physical resources needed to successfully
carry out a tax jurisdiction's assessment function.
The education programs made available by IAAO include courses, workshops, programmed self-study courses,
audio-visuals, internet courses, an annual conference, and a number of special workshops and seminars on
selected topics of interest to the membership. Each of these programs are designed to meet a specific objective
in the professional development of assessing officers and assessment personnel.
The IAAO’s Professional Designation Program confers five internationally recognized professional designations:
the Certified Assessment Evaluation (CAE), the Residential Evaluation Specialist (RES), the Cadastral Mapping
Specialist (CMS), the Personal Property Specialist (PPS), the Assessment Administration Specialist (AAS) and the
Mass Appraisal Specialist (MAS).
Publications
IAAO publishes books, periodicals, and other publications relating to the association's field of interest. Book
titles range from basic textbooks on property valuation to analytical studies that can be useful in policy
deliberations. Membership periodicals include the quarterly Journal of Property Tax Assessment &
Administration and the monthly Fair & Equitable. Membership categories include member or associate,
and dues fall into one of four payment levels:
• Regular
• Entry Level
• Student
• Retired
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Chapter 84.08 RCW addresses specifically some of the powers and duties of the Department of Revenue as they
relate to the administration of property tax laws.
RCW 84
.08.010 Powers of department of revenue – General supervision – Rules and processes – Visitation
of counties.
RCW 84
.08.020 Additional powers – To advise county and local officers – Books and blanks – Reports.
RCW 84.08.030 Additional powers – To test work of assessors – Supplemental assessment lists – Audits.
RCW 84.08.040 Additional powers – To keep valuation records – Access to files of other public offices.
RCW 84.08.050 Additional powers – Access to books and records – Hearings – Investigation of complaints.
RCW 84.08.060 Additional powers – Power over county boards of equalization – Reconvening – Limitation
on increase in property value in appeals to board of tax appeals from county board of
equalization.
RCW 84
.08.070 Rules and regulations authorized.
RCW 84.08.080 Department to decide questions of interpretation.
RCW 84.08.115 Department to prepare explanation of property tax system.
RCW 84.08.120 Duty to obey orders of department of revenue.
RCW 84.08.140 Appeals from levy of taxing district to department of revenue.
RCW 84.08.190 Assessors to meet with department of revenue.
RCW 84.08.210 Confidentiality and privilege of tax information – Exceptions – Penalty.
RCW 84.08.220 Electronic communication of confidential property tax information.
Chapter 84.12 and 84.16 RCW require that the Department of Revenue annually make an assessment of the
operating property of all companies and prepare an assessment roll of the true cash value of the property each
year. RCW 84.12.200 (8)
states: "'Operating property' means and includes all property, real and personal, owned
by any company, or held by it as occupant, lessee or otherwise, including all franchises and lands, buildings,
rights-of-way, water powers, motor vehicles, wagons, horses, aircraft, aerodromes, hangars, office furniture,
water mains, gas mains, pipe lines, pumping stations, tanks, tank farms, holders, reservoirs, telephone lines,
telegraph lines, transmission and distribution lines, dams, generating plants, poles, wires, cables, conduits,
switch boards, devices, appliances, instruments, equipment, machinery, landing slips, docks, roadbeds, tracks,
terminals, rolling stock equipment, appurtenances and all other property of a like or different kind, situate
within the state of Washington, used by the company in the conduct of its operations; and, in case of personal
property used partly within and partly without the state, it means and includes a proportion of such personal
property to be determined as in this chapter provided."
RCW 82.45.060 imposes an excise tax upon each sale of real property. The county treasurer is an agent for the
collection of the real estate excise tax. The Department of Revenue (Department) is charged with the
promulgation of the rules and with the general administration of the tax.
The Departm
ent administers the nonprofit exemptions included in chapter 84.36 RCW. The Department is the
granting authority for exemptions such as cemeteries, churches, character-building properties, public assembly
CHAPTER 2 – Department of Revenue
2.1 Summary of Duties and Powers
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halls, libraries, orphanages, day care centers, nursing homes, hospitals, nonpermanent indigent homes,
nonprofit organizations for medical research and training, schools, colleges, art, scientific, historic, water
distribution, sheltered workshops for handicapped, and certain conservation organizations.
The Department administers the grant assistance program for widows and widowers of veterans. Although the
assessor administers the deferral program for senior citizens and disabled persons and the deferral program for
homeowners with limited incomes, the Department audits the approved applications, notifies the assessor of
any disqualifying factors, and certifies to the state treasurer the amounts due to the respective county, city, or
special district treasurers. The Department also has authority to conduct audits of the assessor’s administration
of the property tax exemption program for senior citizens and disabled persons.
The Forest Tax Section of the Department of Revenue collects the timber excise tax on a quarterly basis on
timber harvested from state, federal, and private lands. Semi-annually, the section determines and reports WAC
rules containing the stumpage value of the various species of timber, which provides the basis for tax
assessment and collection. In addition, the section annually determines bare forest land values according to a
statutory formula for use by the county assessors in assessing designated forest land.
Each county's 4 percent portion of the excise tax collected from private timber harvest, less administrative fees,
is distributed to the county of origin quarterly. Distribution to local taxing districts is based on their portion of
the assessed value of designated forest lands in their local district. The district Timber Assessed Value (TAV) is
part of the county TAV, which is computed annually by the Department. In some instances, the district TAV is
used as part of the base to determine bond and school maintenance and operation levy rates.
The Department provides assistance to counties in other matters, including forest land designation,
compensating tax assessment for removal from designation, and statistical data on timber harvest, tax
collections, and harvest projections. For questions or information about specific programs, call the Department’s
Property Tax Division at (360) 534-1400.
AGO 2010 No. 5 Taxation - Tax Levies - Timber - Treasurer
Court Cases Andrews v. Munro (1984) 102 Wn.2d 761
Carpenter v. Franklin County Assessor, (1981) 30 WA 826, 638 P2d 619.
Makah Indian Tribe v. Clallam County, (1968) 73 W2d 677, 440 P2d 442.
Sohol v. Clark, (1971) 78 W2D 813, 479 P2d 925.
Timber Traders v. Johnston, (1975) 13 WA 607, 636 P2d 655.
Wasser & Winters v. Jefferson County, (1974) 84 W2d 597, 528 P2d 479.
Other References
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Other References
RCW 84.09.010 Nomenclature – Taxes designated as taxes of year in which payable.
RCW 84.09.020 Abbreviations authorized.
RCW 84.09.030 Taxing district boundaries – Establishment.
RCW 84.09.035 Withdrawal of certain areas of a library district, metropolitan park district, fire protection
district, or public hospital district – Date effective.
RCW 84
.09.037 School district boundary changes.
RCW 84.09.040 Penalty for nonperformance of duty by county officers.
RCW 84.09.050 Fees and costs allowed in civil actions against county officers.
RCW 84.09.070 Authority of operating agencies to levy taxes.
AGO 1989 No. 6 Fire protection districts - boundary review boards - municipal corporations - taxation -
boundaries - annexation
AGO 2000 No. 1 B
oundary review boards - cities and towns - annexation
AGO 2006 No. 9 Fire protection districts - cities and towns - annexation - taxation
2.2 General Provisions
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RCW 84.09.010 Nomenclature – Taxes designated as taxes of year in which payable.
RCW 84.36.005 Property subject to taxation.
RCW 84.36.010 Public, certain public-private property exempt.
RCW 84.40.025 Access to property required.
RCW 84.41.041 Physical inspection and valuation of taxable property required – Adjustments during
intervals based on statistical data.
RCW 84.60.020 Attachment of tax liens.
WAC 458-07-010 Valuation and revaluation of real property – Introduction.
WAC 458-07-015 Revaluation of real property .
WAC 458-07-025 Revaluation of real property – Plan submitted to department of revenue.
WAC 458-07-030 True and fair value – Defined – Criteria – Highest and best use – Data from property
owner.
WAC 45
8-07-035 Listing of property – Subdivisions and segregation of interests.
CHAPTER 3 – Taxable Property
3.1 General Information
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3.1.1 State Constitution – Article VII
WASHINGTON STATE CONSTITUTION
ARTICLE VII
REVENUE AND TAXATION
Section 1. Taxation. The power of taxation shall never be suspended, surrendered or contracted away. All taxes
shall be uniform upon the same class of property within the territorial limits of the authority levying the tax and
shall be levied and collected for public purposes only. The word "property" as used herein shall mean and
include everything, whether tangible or intangible, subject to ownership. All real estate shall constitute one
class: Provided, that the legislature may tax mines and mineral resources and lands devoted to reforestation by
either a yield tax or an ad valorem tax at such rate as it may fix, or by both. Such property as the legislature may
by general laws provide shall be exempt from taxation. Property of the United States and of the state, counties,
school districts and other municipal corporations, and credits secured by property actually taxed in this state,
not exceeding in value the value of such property, shall be exempt from taxation. The legislature shall have
power, by appropriate legislation, to exempt personal property to the amount of fifteen thousand ($15,000.00)
dollars for each head of a family liable to assessment and taxation under the provisions of the laws of this state
of which the individual is the actual bona fide owner. [AMENDMENT 98, 2006 House Joint Resolution No. 4223,
p 2117. Approved November 7, 2006.]
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Section 2. Limitations on Levies. Except as hereinafter provided and notwithstanding any other provision of this
Constitution, the aggregate of all tax levies upon real and personal property by the state and all taxing districts
now existing or hereafter created, shall not in any year exceed one percent of the true and fair value of such
property in money. Nothing herein shall prevent levies at the rates now provided by law by or for any port or
public utility district. The term "taxing district" for the purposes of this section shall mean any political
subdivision, Municipal Corporation, district, or other governmental agency authorized by law to levy, or have
levied for it, ad valorem taxes on property, other than a port or public utility district. Such aggregate limitation
or any specific limitation imposed by law in conformity therewith may be exceeded only as follows:
(a) By any taxing district when specifically authorized so to do by a majority of at least three-fifths of the voters
of the taxing district voting on the proposition to levy such additional tax submitted not more than twelve
months prior to the date on which the proposed initial levy is to be made and not oftener than twice in such
twelve month period, either at a special election or at the regular election of such taxing district, at which
election the number of voters voting "yes" on the proposition shall constitute three-fifths of a number equal to
forty percent of the total number of voters voting in such taxing district at the last preceding general election
when the number of voters voting on the proposition does not exceed forty percent of the total number of
voters voting in such taxing district in the last preceding general election; or by a majority of at least three-fifths
of the voters of the taxing district voting on the proposition to levy when the number of voters voting on the
proposition exceeds forty percent of the number of voters voting in such taxing district in the last preceding
general election. Notwithstanding any other provision of this Constitution, any proposition pursuant to this
subsection to levy additional tax for the support of the common schools or fire protection districts may provide
such support for a period of up to four years and any proposition to levy an additional tax to support the
construction, modernization, or remodeling of school facilities or fire facilities may provide such support for a
period not exceeding six years. Notwithstanding any other provision of this subsection, a proposition under this
subsection to levy an additional tax for a school district shall be authorized by a majority of the voters voting on
the proposition, regardless of the number of voters voting on the proposition;
(b) By any taxing district otherwise authorized by law to issue general obligation bonds for capital purposes, for
the sole purpose of making the required payments of principal and interest on general obligation bonds issued
solely for capital purposes, other than the replacement of equipment, when authorized so to do by majority of
at least three-fifths of the voters of the taxing district voting on the proposition to issue such bonds and to pay
the principal and interest thereon by annual tax levies in excess of the limitation herein provided during the
term of such bonds, submitted not oftener than twice in any calendar year, at an election held in the manner
provided by law for bond elections in such taxing district, at which election the total number of voters voting on
the proposition shall constitute not less than forty percent of the total number of voters voting in such taxing
district at the last preceding general election. Any such taxing district shall have the right by vote of its governing
body to refund any general obligation bonds of said district issued for capital purposes only, and to provide for
the interest thereon and amortization thereof by annual levies in excess of the tax limitation provided for
herein. The provisions of this section shall also be subject to the limitations contained in Article VIII, Section 6, of
this Constitution;
(c) By the state or any taxing district for the purpose of preventing the impairment of the obligation of a contract
when ordered so to do by a court of last resort. [AMENDMENT 101, 2007 Engrossed House Joint Resolution No.
4204, pp 3143-3145. Approved November 6, 2007.]
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3.1.2 RCW Numbering and Citation System
The Revised Code of Washington (RCW) is the compilation of all permanent laws now in force. It is a collection
of Session Laws (enacted by the Legislature, and signed by the Governor, or enacted via the initiative process),
arranged by topic, with amendments added and repealed laws removed. It does not include temporary laws
such as appropriations acts. The RCW is published by the Statute Law Committee and the Code Reviser and is
the official version of the code. The online version of the RCW is updated twice a year, once in the early fall
following the legislative session, and again at the end of the year if a ballot measure that changes the law passed
at the general election. (RCW 1.04.010)
Numbering System
The number of each section of this code is made up of three parts, in sequence as follows: Number of title,
number of chapter within the title, number of section within the chapter. Thus, RCW 1.04.020 is Title 1, chapter
4, section 20. The section part of the number (.020) is initially made up of three digits, constitutes a true
decimal, and provides a facility for numbering new sections to be inserted between old sections already
consecutively numbered, merely by adding one or more digits, at the end of the number. In most chapters of the
code, sections have been numbered by tens (.010, .020, .040, etc.) leaving nine vacant number between original
sections so that for a time new sections may be inserted without extension of the section number beyond three
digits.
Citation to the Revised Code of Washington
The code should be cited as RCW; see RCW 1.04.040. An RCW title should be cited Title 7 RCW; an RCW chapter
as chapter 7.24 RCW, and an RCW section as RCW 7.24.010. An inclusive string should be cited as RCW 7.24.010
through 7.24.100. A series of sections should be cited as RCW 7.24.010, 7.24.020, and 7.24.030.
In searching for a law regarding a specific subject, it is necessary to refer to the Revised Code of Washington.
Locate the title and chapter which contains your subject.
For instance, Title 84 RCW is entitled Property Taxes, and if you were searching for the definition of real
property, you would find that it is contained under Taxation with reference to RCW 84.04.090 which means Title
84, chapter .04 and section .090, or properly referenced as RCW 84.04.090.
Here is a list of the chapters contained in Title 84 RCW, Property Taxes. Title 84 RCW and many other titles are
involved in the administration of property taxes, and these will be referenced in this procedural manual under
their respective subjects.
3.1.3 Title 84 RCW – Property Tax Laws
Chapter 84.04 RCW Definitions.
Chapter 84.08 RCW General powers and duties of department of revenue.
Chapter 84.09 RCW General provisions.
Chapter 84.12 RCW Assessment and taxation of public utilities.
Chapter 84.14 RCW New and rehabilitated multiple-unit dwellings in urban centers.
Chapter 84.16 RCW Assessment and taxation of private car companies.
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Chapter 84.20 RCW
Chapter 84.25 RCW
Easements of public utilities.
Targeted urban areas—Exemption.
Chapter 84.26 RCW
Historic property.
Chapter 84.33 RCW Timber and forest lands.
Chapter 84.34 RCW Open space, agricultural, timber lands – Current use – Conservation futures.
Chapter 84.36 RCW
Chapter 84.37 RCW
Exemptions.
Property Tax Deferral program.
Chapter 84.38 RCW
Deferral of special assessments and/or property taxes.
Chapter 84.39 RCW Property tax exemption — widows or widowers of veterans
Chapter 84.40 RCW Listing of property.
Chapter 84.41 RCW Revaluation of property.
Chapter 84.44 RCW Taxable situs.
Chapter 84.48 RCW Equalization of assessments.
Chapter 84.52 RCW Levy of taxes.
Chapter 84.55 RCW Limitations upon regular property taxes.
Chapter 84.56 RCW Collection of taxes.
Chapter 84.60 RCW Lien of taxes.
Chapter 84.64 RCW Lien foreclosure.
Chapter 84.68 RCW Recovery of taxes paid or property sold for taxes.
Chapter 84.69 RCW Refunds.
Chapter 84.70 RCW Destroyed property – Abatement or refund.
Chapter 84.72 RCW Federal payments in lieu of taxes.
Chapter 84.98 RCW Construction.
3.1.4 Title 458 WAC – Property Tax Rules
Washington Administrative Code (WAC) rules have been adopted by the Department of Revenue in accordance
with the authority contained in Title 34 RCW.
These rules are developed by title, chapter, and section and have been adopted governing the formal and
informal procedures regarding the administration of property taxes.
The following chapters have been adopted:
Chapter 458-02 WAC Consolidated licensing system.
Chapter 458-07 WAC Valuation and revaluation of real property.
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Chapter 458-10 WAC Accreditation of real property appraisers.
Chapter 458-12 WAC Property tax division – Rules for assessors.
Chapter 458-14 WAC County boards of equalization.
Chapter 458-15 WAC Historic property.
Chapter 458-16 WAC Property tax – Exemptions.
Chapter 458-16A WAC Property tax – Exemptions – Homes for the aging, senior citizens and disabled persons.
Chapter 458-17 WAC Assessment and taxation of ships and vessels.
Chapter 458-18 WAC Property tax – Abatements, credits, deferrals and refunds.
Chapter 458-18A WAC Limited income deferral program
Chapter 458-19 WAC Property tax levies, rates, and limits.
Chapter 458-20 WAC Excise tax rules.
Chapter 458-28 WAC Taxation of financial businesses by cities or towns
Chapter 458-29A WAC Leasehold excise tax.
Chapter 458-30 WAC Open space taxation act rules.
Chapter 458-40 WAC Taxation of forest land and timber.
Chapter 458-50 WAC Inter-county utilities and transportation companies – Assessment and taxation.
Chapter 458-53 WAC Property tax annual ration study
Chapter 458-57 WAC State of Washington Estate and Transfer Tax Reform Act rules
Chapter 458-61A WAC Real estate excise tax.
Chapter 458-276 WAC Access to public records
RCW 84.04.090 "Real property." (Defined.)
RCW 84.40.020 Assessment date – Average inventory basis may be used – Public inspection of listing,
documents, and records.
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
RCW 84.40.040 Time and manner of listing.
RCW 84.40.175 Listing of exempt property – Proof of exemption – Valuation of publicly owned property.
WAC 458-07-030 True and fair value – Defined – Criteria – Highest and best use – Data from property owners.
WAC 458-12-010 Definition – Property – Real.
WAC 458-12-012 Definition – Irrigation systems – Real – Personal.
WAC 458-12-055 Taxable situs – Real Property.
3.2 Real Property
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Other References
AGO 1995 No. 5 Taxation – Property – Valuation – Constitutional requirements on imposition of ad valorem
property tax.
3.2.1 Real Property Revaluation
RCW 36.21.011 Appointment of deputies and assistants – Engaging expert appraisers – Employment and
classification plans for appraisers.
RCW 84.40.0301 Determination of value by public official – Review – Revaluation - Presumptions.
RCW 84.40.178 Exempt residential property – Maintenance of assessed valuation – Notice of change.
RCW 84.41.030 Revaluation program to be on continuous basis – Revaluation schedule – Effect of other
proceedings on valuation.
RCW 84.41.041 Physical inspection and valuation of taxable property required – Adjustments during
intervals based on statistical data.
RCW 84.41.050 Budget, levy, to provide funds.
RCW 84.41.060 Assistance by department of revenue at request of assessor.
RCW 84.41.070 Finding of unsatisfactory progress – Notice – Duty of county legislative authority.
RCW 84.41.080 Contracts for special assistance.
RCW 84.41.090 Department to establish statistical methods – Publication of rules, regulations, and guides –
Compliance required.
RCW 84.41.100
RCW 84.41.110
Assessor may appoint deputies and engage expert appraisers.
Appraisers to act in advisory capacity.
RCW 84.41.120
Assessor to keep records – Orders of department of revenue, compliance enjoined,
remedies.
RCW 84.41.130 Assessor’s annual reports.
WAC 458-07-025 Revaluation of real property – Plan submitted to department of revenue.
WAC 458-07-030 True and fair value – Defined – Criteria – Highest and best use – Data from property owners.
WAC 458-07-035 Listing of property – Subdivision and segregation of interests.
Other References
State Constitution,
Art. VII
AGO 1957-58, No.
2
Revenue and Taxation.
Tax Commission, County assessors, Tax Commission’s authority over assessors.
AGO 1979, No. 17
Taxation – Property – Valuation of new construction by county assessors.
AGLO 1980, No. 25 Offices and officers – County – Assessors – Taxation – Property – Necessity for physical
inspection.
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AGO 1986, No. 3 Counties – Assessor – Taxes – Valuation of property – Presumption of correctness.
AGO 1965, No. 31 Office and officers – County – Assessors – Taxation – Real property – Maximum level of
assessment – Blanket percentage increase without physical inspection of property – Fair
market value.
AGO 1995, No. 5 Taxation – Property – Valuation – Constitutional requirements on imposition of ad valorem
property tax.
Court Cases
Advance Silicon Materials v. Grant County 75641-4 (2015)
Belas v. Kiga 1997135 Wn.2d 913 (1998)
Carpenter v. Franklin County Assessor, (1981) 30 WA 826, 638 P2d 619.
Carkonen v. Williams 76 Wn.2d 617, 458 p.2d 280 (1969)
Dore v. Kinnear 79 Wn.2d 755, 489 P 2d 898 (1971).
Island County on Assessment Ratios v. Dept. of Revenue, (1972) 81 W2d 193, 500 P2d 756.
Niichel v Lancaster 97 Wn. 2d 620, 647 P.2d 1021 (1982)
Sator v. Department of Revenue, 89 Wn.2d 338 (1977).
Schreiber v. Riemcke, 11 Wn. App., 873, 526 P 2d 904 (1974).
3.2.2 REAL PROPERTY – New Construction
RCW 36.21.070 New construction building permits – Appraisal of building.
RCW 36.21.080 New construction building permits – When property placed on assessment rolls.
RCW 36.21.090 Initial placement of mobile home on assessment roll.
RCW 84.40.040 Time and manner of listing.
WAC 458.12.342 New construction – Assessment.
WAC 458-12-343 New construction – Reports.
Other References
AGO 1979, No. 17
Taxation – Property – Valuation of new construction by county assessors.
Court Cases Fifteen O One v Department of Revenue 49 Wn. App. 300, 742 P.2d 747 (1987)
Special Notices
Adding New Value to the Assessment Roll (Updated August 25, 2020)
Building Permits In Relationship to Adding Value of New Construction (Issued September
15, 2008)
3.2.3 REAL PROPERTY – Notice of Change in Value
RCW 84.08.115
Department to prepare explanation of property tax system.
RCW 84.34.160
Information on current use classification – Publication and dissemination.
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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RCW 84.40.178 Exempt residential property – Maintenance of assessed valuation – Notice of change.
RCW 84.60.020 Attachment of tax liens.
WAC 458-12-360 Notice of change in value of real property.
WAC 458-30-265 Valuation cycle.
RCW 6.13.010 Homestead, what constitutes – "Owner," "net value" defined.
RCW 36.21.090 Initial placement of mobile home on assessment roll.
RCW 46.04.302 Mobile home, manufactured home.
RCW 46.04.622 Park trailer.
RCW 46.12.105 Transfer of ownership of mobile home, county assessor notified – Evidence of taxes paid.
RCW 46.12.290 Mobile or manufactured homes, application of chapter to – Rules.
RCW 46.44.170 Mobile home or park model trailer movement special permit and decal – Responsibility for
taxes – License plates – Rules.
RCW 46.44.173 Notice to treasurer and assessor of county where mobile home or park trailer to be located.
RCW 82.50.010 Definitions.
RCW 82.50.530 Ad valorem taxes prohibited as to mobile homes, travel trailers or campers – Loss of
identity, subject to property tax.
RCW 84.36.383 Residences – Definitions.
RCW 84.36.510 Mobile homes in dealer's inventory.
RCW 84.38.020 Definitions.
RCW 84.40.343 Mobile homes – Identification of.
RCW 84.40.344 Mobile homes – Avoidance of payment of tax – Penalty.
RCW 84.60.010 Priority of tax lien.
RCW 84.60.020 Attachment of tax liens.
WAC 458-30-200 Definitions.
WAC 458-30-205 Department of revenue – Duties.
WAC 458-30-215 Application process.
WAC 458-30-220 Application fee.
WAC 458-30-225 Application for farm and agricultural classification.
WAC 458-30-230 Application for open space classification.
WAC 458-30-232 Application for timber land classification.
3.3 Mobile Homes
3.4 Current Use
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WAC 458-30-240
WAC 458-30-242
Agreement relating to open space and timber land classifications.
Application for open space/farm and agricultural conservation land classification.
WAC 458-30-245
Recording of documents.
WAC 458-30-250 Approval or denial and appeal.
WAC 458-30-260
Valuation procedures for farm and agricultural land.
WAC 458-30-262
Agricultural land valuation – Interest rate – Property tax component. (Updated annually.)
WAC 458-30-265 Valuation cycle.
WAC 458-30-267
Valuation procedures for open space and timber land.
WAC 458-30-270
Data relevant to continuing eligibility – Assessor may require owner to submit.
WAC 458-30-275
Continuing classification upon sale or transfer of ownership of classified land – Actions of
landowner and county officials to be taken prior to recording a conveyance of classified land.
WAC 458-30-280
Notice to withdraw from classification.
WAC 458-30-285
Withdrawal from classification.
WAC 458-30-295
Removal of classification.
WAC 458-30-300 Additional tax – Withdrawal or removal from classification.
WAC 458-30-305
Due date of additional tax, interest, and penalty upon withdrawal or removal.
WAC 458-30-310
County recording authority – County financial authority – Duties.
WAC 458-30-317 Principal residence of farm operator or housing for farm and agricultural employees.
WAC 458-30-320
Assessment and tax rolls.
WAC 458-30-325 Transfers between classifications – Application for reclassification.
WAC 458-30-330
Rating system – Authorization to establish.
WAC 458-30-345 Advisory committee.
WAC 458-30-355
Agreement may be abrogated by legislature.
WAC 458-30-500
Definitions of terms used in WAC 458-30-500 through 458-30-590.
WAC 458-30-510 Creation of district – Protest – Adoption of final assessment roll.
WAC 458-30-520
Notification of district – Certification by assessor – Estimate by district.
WAC 458-30-525
Notification of final assessment roll.
WAC 458-30-530 Notification of owner regarding creation of district.
WAC 458-30-540
Waiver of exemption.
WAC 458-30-550 Exemption – Removal or withdrawal.
WAC 458-30-560 Partial special benefit assessment – Computation.
WAC 458-30-570
Connection subsequent to final assessment roll – Interest – Connection charge.
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WAC 458-30-590
Rate of inflation – Publication – Interest rate – Calculation.
WAC 458-30-700 Designated forest land – Removal – Change in status – Compensating tax.
3.4.1 Current Use – Open Space, Farm, Agricultural, and Timber Land
RCW 84.34.010 Legislative declaration.
RCW 84.34.020 Definitions.
RCW 84.34.030 Applications for current use classification – Forms - Fee – Times for making.
RCW 84.34.035 Applications for current use classification – Approval or denial – Appeal – Duties of
assessor upon approval.
RCW 84.34.037 Applications for current use classification – To whom made – Factors – Review.
RCW 84.34.041 Application for current use classification – Forms – Public hearing – Approval or
denial.
RCW 84.34.050 Notice of approval or disapproval – Procedure when approval granted.
RCW 84.34.055 Open space priorities – Open space plan and public benefit rating system.
RCW 84.34.060 Determination of true and fair value of classified land – Computation of assessed
value.
RCW 84.34.065 Determination of true and fair value of farm and agricultural land – Definitions.
RCW 84.34.070 Withdrawal from classification.
RCW 84.34.080 Change in use.
RCW 84.34.090 Extension of additional tax and penalties on tax roll – Lien.
RCW 84.34.100 Payment of additional tax, penalties, and/or interest.
RCW 84.34.108 Removal of classification – Factors – Notice of continuance – Additional tax – Lien –
Delinquencies – Exemptions.
RCW 84.34.111 Remedies available to owner liable for additional tax.
RCW 84.34.121 Information required.
RCW 84.34.131 Valuation of timber not affected.
RCW 84.34.141 Rules and regulations.
RCW 84.34.145 Advisory committee.
RCW 84.34.150 Reclassification of land classified under prior law which meets definition of farm and
agricultural land.
RCW 84.34.155 Reclassification of land classified as timber land which meets definition of forest land
under chapter 84.33 RCW.
RCW 84.34.160 Information on current use classification – Publication and dissemination.
RCW 84.34.200 Acquisition of open space, etc., land or rights to future development by counties,
cities, or metropolitan municipal corporations – Legislative declaration – Purposes.
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RCW 84.34.400 County option to merge timberland and designated forestland programs.
RCW 84.34.410 Application – Marijuana land uses.
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.
Other References
AGO 1977, No. 16 Taxation – Property – Farm and agricultural land – Valuation of perennial crops.
AGO 1978, No. 23 Taxation – Property – Current use value of farm and agricultural land as related to its
value based upon highest and best use.
AGLO 1977, No. 21 Offices and officers – County – Assessor – Taxation – Property – Public records – Access
to comparable leases.
AGO 1981, No. 15 Taxation – Property – Mineral rights – Forest land – Open space, agricultural and farm
land.
AGO 1991, No. 11 Taxation - property - agricultural - open space - timber land - forest land - assessor
PTA 4.3.2012 Specific question pertaining to the Administration and Qualification of the land on which
a residence is sited for property classified as farm and agricultural land under Chapter
84.34 RCW.
PTA 5.1.2009
Land Classified as Farm and Agricultural Land Under Chapter 84.34 RCW, when the Land
Qualifies for Classification because of the Commercial Agricultural Activity Produced
from Perennial Plantings.
PTA 12.3.2014 Classification of Land Used for Christmas Tree Production.
PTA 14.2.2009 Transfer or Removal of Land Owned by a Federally Recognized Indian Tribe Classified
Under Chapters 84.33 or 84.34 RCW.
PTA 16.1.2011 Establishing Additional Eligibility Requirements for the Current Use Program
Court Case Van Buren v. Miller, (1979) 22 Wn. App. 836, 592 P.2d 671
Special Notices Eliminating the requirement that an owner must give 2 yr. notice to withdraw from
Current Use (Issued December 20, 2017)
Land Containing Historical Sites Classified as Open Space Land (Issued June 8, 2010 and
reissued April 8, 2011)
Distribution of Additional Tax and Compensating Tax (Issued May 17, 2010)
Wheat Prices Used to Determine the Assessed Value of Farm & Agricultural Land (Issued
October 2, 2009)
3.4.2 Current Use – Special Benefit Assessments
RCW 84.34.300 Special benefit assessments for farm and agricultural land or timber land – Legislative
findings – Purpose.
RCW 84.34.310 Special benefit assessments for farm and agricultural land or timber land – Definitions.
RCW 84.34.320 Special benefit assessments for farm and agricultural land or timber land – Exemption from
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assessment – Procedures relating to exemption – Constructive notice of potential liability –
Waiver of exemption.
RCW 84.34.330
Special benefit assessments for farm and agricultural land or timber land – Withdrawal
from classification or change in use – Liability – Amount – Due date – Lien.
RCW 84.34.340 Special benefit assessments for farm and agricultural land or timber land – Withdrawal or
removal from classification – Notice to local government – Statement to owner of amounts
payable – Delinquency date – Enforcement procedures.
RCW 84.34.350 Special benefit assessments for farm and agricultural land – Use of payments collected.
RCW 84.34.360 Special benefit assessments for farm and agricultural land or timber land – Rules to
implement RCW 84.34.300 through 84.34.380.
RCW 84.34.370 Special benefit assessments for farm and agricultural land or timber land – Assessments
due on land withdrawn or changed.
RCW 84.34.380 Special benefit assessments for farm and agricultural land or timber land – Application of
exemption to rights and interests preventing nonagricultural or nonforest uses.
RCW 84.34.390 Application – Chapter 79.44 RCW – Assessments against public lands.
WAC 458-30-500 Definitions of terms used in WAC 458-30-500 through 458-30-590.
WAC 458-30-510 Creation of district – Protest – Adoption of final assessment roll.
WAC 458-30-520 Notification of district – Certification by assessor – Estimate by district.
WAC 458-30-525 Notification of final assessment roll.
WAC 458-30-530 Notification of owner regarding creation of district.
WAC 458-30-540 Waiver of exemption.
WAC 458-30-550 Exemption – Removal or withdrawal.
WAC 458-30-560 Partial special benefit assessment – Computation.
WAC 458-30-570 Connection subsequent to final assessment roll – Interest – Connection charge.
WAC 458-30-590 Rate of inflation – Publication – Interest rate – Calculation. (Updated annually.)
Other References
Court Case Ferndale v. Friberg, (1987) 107 Wn. 2d 602, 732 P.2d 143
3.4.3 Open Space – Conservation Futures
RCW 64.04.130 Interests in land for purposes of conservation, protection, preservation, etc. – Ownership by
certain entities – Conveyances.
RCW 84.34.200 Acquisition of open space, etc., land or rights to future development by counties, cities, or
metropolitan municipal corporations – Legislative declaration – Purposes.
RCW 84.34.210 Acquisition of open space, land, or rights to future development by certain entities –
Authority to acquire – Conveyance or lease back.
RCW 84.34.220 Acquisition of open space, land, or rights to future development by certain entities –
Developmental rights – "Conservation futures" – Acquisition – Restrictions.
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RCW 84.34.230 Acquisition of open space, etc., land or rights to future development by counties, cities,
metropolitan municipal corporations or nonprofit nature conservancy corporation or
association – Additional property tax levy authorized.
RCW 84
.34.240 Acquisition of open space, etc., land or rights to future development by counties, cities,
metropolitan municipal corporations or nonprofit nature conservancy corporation or
association – Conservation futures fund.
RCW 84
.34.250 Nonprofit nature conservancy corporation or association defined.
RCW 84.33.010 Legislative findings.
RCW 84.33.035 Definitions.
RCW 84.33.040 Timber on privately or federally owned land exempted from ad valorem taxation.
RCW 84.33.041 State excise tax on harvesters of timber imposed – Credit for county tax – Deposit of moneys
in timber tax distribution account.
RCW 84
.33.046 Excise tax rate July 1, 1988, and thereafter.
RCW 84.33.051 County excise tax on harvesters of timber authorized – Rate – Administration and collection –
Deposit of moneys in timber tax distribution account – Use.
RCW 84
.33.074 Excise tax on harvesters of timber – Calculation of tax by small harvesters – Election – Filing
form.
RCW 84
.33.075 Excise tax on harvesters of timber – Exemption for certain nonprofit organizations,
associations, or corporations.
RCW 84
.33.077 Credit for property taxes paid on timber on public land.
RCW 84.33.0775 Timber harvest tax credit.
RCW 84.33.0776 Timber harvest excise tax agreement credit.
RCW 84.33.078 Sale of timber on non-federally owned public land – Notice of sale or prospectus to indicate
tax treatment.
RCW 84
.33.081 Distributions from timber tax distribution account – Distributions from county timber tax
account.
RCW 84
.33.086 Payment of tax.
RCW 84.33.088 Reporting requirements on timber purchase. (Expires July 1, 2014.)
RCW 84.33.091 Tables of stumpage values – Revised tables – Legislative review – Appeal.
RCW 84.33.096 Application of excise taxes' administrative provisions and definitions.
RCW 84.33.130
Forest land valuation – Application by owner that land be designated and valued as forest
land – Hearing – Rules – Approval, denial of application – Appeal.
RCW 84.33.140 Fo
rest land valuation – Notation of forest land designation upon assessment and tax rolls –
Notice of continuance – Removal of designation – Compensating tax.
RCW 84
.33.145 Compensating tax.
3.5 Timber and Forest Land – Reforestation Lands
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RCW 84.33.170 Application of chapter to Christmas trees.
RCW 84.33.175 Application of tax – Sale of land to governmental agency with reservation of rights to timber
– Conveyance by governmental agency of trees.
RCW 84.33.200 L
egislative review of timber tax system – Information and data to be furnished.
RCW 84.33.210 Forest land valuation – Special benefit assessments.
RCW 84.33.220 Forest land valuation – Withdrawal from designation or change in use –Liability.
RCW 84.33.230 Forest land valuation – Change in designation – Notice.
RCW 84.33.240 Forest land valuation – Change in classification or use – Application of payments.
RCW 84.33.250 Forest land valuation – Special benefit assessments.
RCW 84.33.260 Forest land valuation – Withdrawal from designation or change in use – Benefit assessments.
RCW 84.33.270 Forest land valuation – Government future development right – Conserving forest land –
Exemptions.
RCW 84
.33.280 Applicant for forest riparian easement program — Department to rely on certain documents.
AGO 1981, No.
15
AGO 1991, No.
11
Taxation – Property – Mineral rights – Forest land – Open space, agricultural and farm land.
Taxation - property - agricultural - open space - timber land - forest land – assessor –
inheritance of classified or designated land
Special Notice
Distribution of Additional Tax and Compensating Tax
(I
ssued May 17, 2010)
Court Cases
Ancich v. Turner, (1983) 35 Wn. App. 487, 667 P2d 1112.
Klassen v. Skamania County, (1992) 66 Wn. App. 127
Manke Lumber v. Diehl, (1998) 91 Wn. App. 793
Weyerhaeuser Company v. Cowlitz County, (1986) 109 Wn. 2d 363
RCW 84.04.080 “Personal Property”
RCW 84.04.150 "Computer software" and allied terms.
RCW 84.36.005 Property subject to taxation.
RCW 84.36.070 Intangible personal property – Appraisal.
RCW 84.36.110 Household goods and personal effects – Three thousand dollars actual value to head of
family.
RCW 84
.36.120 Household goods and personal effects – Definitions.
RCW 84.36.600 Computer software.
RCW 84.40.020 Assessment date – Average inventory basis may be used – Public inspection of listing,
documents, and records.
Other References
3.6 Personal Property
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Other References
RCW 84.40.037 Valuation of computer software – Embedded software.
RCW 84.40.040 Time and manner of listing.
RCW 84.40.060 Personal property assessment.
RCW 84.40.070 Companies, associations – Listing.
RCW 84.40.110 Examination under oath – Default listing.
RCW 84.40.120 Oaths, who may administer – Criminal penalty for willful false listing.
RCW 84.40.130 Penalty for failure or refusal to list – False or fraudulent listing, additional penalty.
RCW 84.40.185 Individuals, corporations, limited liability companies, associations, partnerships, trusts, or
estates required to list personalty.
RCW 84
.40.190 Statement of personal property.
RCW 84.40.200 Listing of personalty on failure to obtain statement – Statement of valuation to person
assessed or listing – Exemption.
RCW 84
.40.340 Verification by assessor of any list, statement, or schedule -- Confidentiality, penalty.
RCW 84.44.010 Situs of personalty generally.
RCW 84.44.020 Gas, electric, water companies – Mains and pipes, as personalty.
RCW 84.44.030 Lumber and sawlogs.
RCW 84.44.050 Personalty of automobile transportation companies – Vessels, boats and small craft.
RCW 84.44.080 Owner moving into state or to another county after January 1st.
RCW 84.44.090 Disputes over situs to be determined by department of revenue.
WAC 458-12-005 Definition – Property – Personal.
WAC 458-12-012 Definition – Irrigation systems – Real – Personal.
WAC 458-12-060 Listing of personal property.
WAC 458-12-110 Listing of personalty – Estimate listing penalty.
WAC 458-12-115 Personalty – Taxable situs – In general.
WAC 458-12-120 Situs of personalty – Beer kegs.
WAC 458-12-155 Listing of property – Public lands – Federal lands – Exclusive or concurrent jurisdiction.
WAC 458-12-251 Computer software – Definitions – Valuation.
AGO 1965, No. 4 Offices and officers – County – Assessor – Tax rolls – Listing of property – Authority to
correct possible error.
AGO 1977, N
o. 8 Taxation – Property – Excise – Leases – Taxation of improvements to leaseholds of public
property.
AGO 1980, No. 1 Offices and officers – County – Assessor – Public records – Taxation – Public access to
property tax assessment rolls.
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PTA 6.2.2011 Property Taxability of Motor Vehicles.
PTA 7.1.2009 Sales Tax as an Element of Value.
PTA 8.1.2009 Appraisal of Bed and Breakfast Establishments.
PTA 9.1.2009 Assessment of Supplies.
PTA 10.1.2009 “True Lease” or Security Agreement.
Court Cases Automat Co., Inc. v. Yakima County, (1972) 6 WA 991, 497 P2d 617.
Longview Co. v. Cowlitz, (1939) 1 W2d 64, 95 P2d 376.
New Tacoma Parking v. Johnston, (1975) 85 W2d 707, 538 P2d 1232.
Niichel v. Lancaster, (1982) 97 W2d 620, 647 P2d 1021.
Northern Commercial Co. v. King County, (1964) 63 W2d 639, 388 P2d 546.
P. B. Investment Company, Inc. v. King County, (1970) 78 W2d 81, 469 P2d 893.
Timber Traders v. Johnston, (1975) 13 WA 607, 536 P2d 655.
Timber Traders, Inc. v. Johnston, (1976) 87 W2d 42, 548 P2d 1080.
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3.7.1 State Assessed Property – Centrally Assessed Property
RCW 84
.12.200 Definitions.
RCW 84.12.210 Property used but not owned deemed sole operating property of owning company.
RCW 84.12.220 Jurisdiction to determine operating, nonoperating property.
RCW 84.12.230 Annual reports to be filed.
RCW 84.12.240 Access to books and records.
RCW 84.12.250 Depositions may be taken.
RCW 84.12.260 Default valuation by department of revenue – Penalty – Estoppel.
RCW 84.12.270 Annual assessment – Sources of information.
RCW 84.12.280 Classification of real and personal property.
RCW 84.12.300 Valuation of interstate utility – Apportionment of system value to state.
RCW 84.12.310 Deduction of nonoperating property.
RCW 84.12.320 Persons bound by notice.
RCW 84.12.330 Assessment roll – Notice of valuation.
RCW 84.12.340 Hearings on assessment, time and place of.
RCW 84.12.350 Apportionment of value by department of revenue.
RCW 84.12.360 Basis of apportionment.
RCW 84.12.370 Certification to county assessor – Entry upon tax rolls.
RCW 84.12.380 Assessment of nonoperating property.
RCW 84.12.390 Rules and regulations.
WAC 458-50-020 Annual reports – Duty to file.
WAC 458-50-030 Annual reports – Contents.
WAC 458-50-040 Annual reports – Time of filing – Extension of time.
WAC 458-50-060 Failure to make report – Default valuation – Penalty – Estoppel.
WAC 458-50-070 Annual assessment – Procedure.
WAC 458-50-080 True cash value – Criteria.
WAC 458-50-085 Computer software – Definitions – Valuation – Centrally assessed utilities.
WAC 458-50-090 Methods of valuation.
WAC 458-50-100 Apportionment of operating property to the various counties and taxing districts.
WAC 458-50-110 Apportionment reports.
WAC 458-50-120 Notification of real estate transfers.
3.7 State Assessed Property
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WAC 458-50-130 Taxing district boundary changes – Estoppel.
WAC 458-50-150 Intangible personal property exemption—Introduction.
WAC 458-50-160 Exempt intangible property distinguished from other intangibles.
WAC 458-50-170 Valuation principles.
WAC 458-50-180 Appraisal practices relating to valuing intangible personal property.
WAC 458-50-190 Valuation of particular assets.
Other References
Court Cases Burlington Northern, Inc. v. Johnston, (1977) 89 W2d 321, 572 P2d 1085.
Island County on Assessment Ratios v. Dept. of Revenue, (1972) 81 W2d 193, 500 P2d
756.
Northwest Natural Gas v. Clark County, (1983) 98 W2d 739, 658 P2d 669.
3.7.2 State Assessed Property – Private Car Companies
RCW 84.16.010 Definitions.
RCW 84.16.020 Annual statement of private car companies.
RCW 84.16.030 Annual statement of railroad companies.
RCW 84.16.032 Access to books and records.
RCW 84.16.034 Depositions may be taken, when.
RCW 84.16.036 Default valuation by department of revenue – Penalty – Estoppel.
RCW 84.16.040 Annual assessment – Sources of information.
RCW 84.16.050 Basis of valuation – Apportionment of system value to state.
RCW 84.16.090 Assessment roll – Notice of valuation.
RCW 84.16.100 Hearings, time and place of.
RCW 84.16.110 Apportionment of value to counties by department of revenue.
RCW 84.16.120 Basis of apportionment.
RCW 84.16.130 Certification to county assessors – Apportionment to taxing districts – Entry upon tax
rolls.
RCW 84.16.140 Assessment of nonoperating property.
Other References
Court Cases Burlington Northern, Inc. v. Johnston, (1977) 89 W2d 321, 572 P2d 1085.
Island County on Assessment Ratios v. Dept. of Revenue, (1972) 81 W2d 193, 500 P2d 756.
3.7.3 State Assessed Property – Easements of Public Utilities
RCW 84.20.010 Easements taxable as personalty.
RCW 84.20.020 Servient estate taxable as realty.
RCW 84.20.030 Sale for taxes – Realty to be sold subject to easement.
RCW 84.20.040 Realty not subject to tax on easement or property thereon.
RCW 84.20.050 Railroads excepted.
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3.7.4 State Assessed Property – PUD Privilege Tax
RCW 54.28.010 Definitions.
RCW 54.28.011 "Gross revenue" defined.
RCW 54.28.020 Tax imposed – Rates – Additional tax imposed.
RCW 54.28.025 Tax imposed with respect to thermal electric generating facilities – Rate – Additional tax
imposed.
RCW 54.28.030 Districts' report to department of revenue.
RCW 54.28.040 Tax computed – Payment – Penalties – Disposition.
RCW 54.28.050 Distribution of tax.
RCW 54.28.055 Distribution of tax proceeds from thermal electric generating facilities.
RCW 54.28.060 Interest.
RCW 54.28.070 Municipal taxes – May be passed on.
RCW 54.28.080 Additional tax for payment on bonded indebtedness of school districts.
RCW 54.28.090 Deposit of funds to credit of certain taxing districts.
RCW 54.28.100 Use of moneys received by taxing district.
RCW 54.28.110 Voluntary payments by district to taxing entity for removal of property from tax rolls.
RCW 54.28.120 Amount of tax if district acquires electric utility property from public service company.
3.7.5 State Assessed Property – Ships and Vessels
RCW 82.49.020 Exemptions.
RCW 82.49.060 Disputes as to appraised value or status as taxable – Petition for conference or reduction
of tax – Appeal to board of tax appeals – Independent appraisal.
RCW 84.12.200 Definitions.
RCW 84.12.370 Certification to county assessor – Entry upon tax rolls.
RCW 84.16.120 Basis of apportionment.
RCW 84.16.130 Certification to county assessors – Apportionment to taxing districts – Entry upon tax rolls.
RCW 84.16.140 Assessment of nonoperating property.
RCW 84.36.070 Intangible personal property -- Appraisal.
RCW 84.36.080 Certain ships and vessels.
RCW 84.36.090 Exemption for other ships and vessels.
RCW 84.36.100 Size of vessel immaterial.
RCW 84.40.036 Valuation of vessels – Apportionment.
RCW 84.40.065 Listing of taxable ships and vessels with department – Assessment – Rights of review
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RCW 88.02.030 Exceptions from vessel registration – Use of excess document identification fee for
boating safety programs – Rules.
WAC 45
8-17-101 Assessment and taxation of ships and vessels.
3.8.1 Other Property – Nonoperating Property
RCW 84
.12.200 Definitions.
RCW 84.12.220 Jurisdiction to determine operating, nonoperating property.
RCW 84.12.380 Assessment of nonoperating property.
RCW 84.16.140 Assessment of nonoperating property.
3.8.2 Other Property – Motor Vehicles (Exemption)
RCW 84
.36.595 Motor vehicles, travel trailers, and campers.
3.9.1 In Lieu of Property Tax – Game Lands
RCW 77
.12.170 State wildlife fund – Deposits.
RCW 77.12.201 Counties may elect to receive an amount in lieu of taxes – County to record collections for
violations of law or rules – Deposit.
RCW 77.12.203 In lieu payments authorized – Procedure – Game lands defined.
3.9.2 In Lieu of Property Tax – Fire/Forest Protection
RCW 52
.16.170 Taxation and assessment of lands lying both within a fire protection district and forest
protection assessment area.
RCW 52
.20.027 Lands subject to forest fire protection assessments exempt – Separation of forest-type
lands for tax and assessment purposes.
RCW 76
.04.610 Forest fire protection assessment.
RCW 76.04.005(23) Definition of unimproved land.
WAC 458-07-015(4) Requires county assessors to determine changes in the physical characteristics that affect
value.
3.9.3 Federal Payments In Lieu Of Taxes
RCW 84
.72.010 State treasurer authorized to receive in lieu payments – Department of revenue to
apportion.
RCW 84
.72.020 Basis of apportionment.
RCW 84.72.030 Certification of apportionment to state treasurer – Distribution to county treasurers.
3.8 Other Property
3.9 In Lieu of Property Tax
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RCW 79.02.010 Definitions.
RCW 84.04.080 “Personal property.”
RCW 84.36.010 Public, certain public-private property exempt.
RCW 84.40.175 Listing of exempt property – Proof of exemption – Valuation of publicly owned property.
RCW 84.40.230 Contract to purchase public land.
RCW 84.40.240 Annual list of lands sold or contracted to be sold to be furnished assessor.
RCW 84.40.315 Federal agencies and property taxable when federal law permits.
RCW 84.60.050 Acquisition by governmental unit of property subject to tax lien or placement under
agreement or order of immediate possession or use – Effect.
RCW 84.60.070 Acquisition by governmental unit of property subject to tax lien or placement under
agreement or order of immediate possession or use – Segregation of taxes if only part of
parcel required.
RCW 36
.35.100 County held tax-title property exempt.
WAC 458-12-045 Listing of real property – Contracts for sale of public lands.
WAC 458-12-155 Listing of property – Public lands – Federal lands – Exclusive or concurrent jurisdiction.
WAC 458-12-160 Listing of property – Public land – Conveyances.
WAC 458-12-165 Listing of property – Public lands – Purchase by state, county or city.
WAC 458-12-170 Listing of property – Public lands – Possessory rights.
WAC 458-12-175 Listing of property – Public lands – Leasehold interests and improvements.
WAC 458-12-180 Listing of property – Public lands – Public body as lessee – Improvements.
3.10.1 Public Lands – Assessments Against Public Lands
RCW 79
.44.003 "Assessing district" defined.
RCW 79.44.010 Lands subject to local assessments.
RCW 79.44.060 Payment procedure – State lands not subject to lien, exception.
RCW 79.44.090 Payment by state after forfeiture of lease or contract.
RCW 79.44.095 Assessments paid by state to be added to purchase price of land.
RCW 79.44.100 Assignment of lease or contract to purchaser at foreclosure sale.
RCW 79.44.120 When assessments need not be added in certain cases.
RCW 79.44.130 Local provisions superseded.
RCW 79.44.140 Application of chapter – Eminent domain assessments.
RCW 79.44.190 Acquisition of property by state or political subdivision which is subject to unpaid
assessments or delinquencies – Payment of lien or installments.
3.10 Public Lands
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3.11.1 Railroad Leases
RCW 84
.12.200 Definitions.
RCW 84.12.220 Jurisdiction to determine operating, nonoperating property.
RCW 84.12.380 Assessment of nonoperating property.
3.11.2 State Leases
RCW 79
.13.010 Lease of state lands – General.
RCW 79.10.125 Land open to public for fishing, hunting, and nonconsumptive wildlife activities.
RCW 79.13.110 Types of lease authorization.
RCW 79.13.120 Notice of leasing.
RCW 79.13.130 Lease procedure – Scheduling auctions.
RCW 79.13.140 Public auction procedure.
RCW 79.13.150 Lease/rent of acquired lands.
RCW 79.13.160 Appraisement of improvement before lease.
RCW 79.13.170 Water right for irrigation as improvement.
RCW 79.13.180 Record of leases.
RCW 79.02.280 Assignment of contracts or leases.
RCW 79.13.370 Grazing leases – Restrictions.
RCW 79.11.290 Leased lands reserved from sale.
WAC 332-22-010 Promulgation.
WAC 332-22-020 Definitions.
WAC 332-22-030 Applications to lease.
WAC 332-22-040 Lease auction procedure.
WAC 332-22-050 Lease procedure – Amendment.
WAC 332-22-060 Lease procedure – Rental adjustments.
WAC 332-22-070 Lease procedure – Notice.
WAC 332-22-080 Rights to re-lease denied.
WAC 332-22-090 Notice to lessee of public auction.
WAC 332-22-100 Existing lease negotiation.
WAC 332-22-105 Initial lease for commercial, industrial, or residential uses by negotiation.
WAC 332-22-110 Mandatory lease terms.
3.11 Leases
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WAC 332-22-120 Assignment.
WAC 332-22-130 Residential leases.
WAC 332-22-140 Expired leases – Occupancy.
WAC 332-22-150 Temporary use permits.
3.11.3 Leaseholds
RCW 82.29A.010 Legislative findings and recognition.
RCW 82.29A.020 Definitions.
RCW 82.29A.030 Tax imposed – Credit – Additional tax imposed.
RCW 82.29A.040 Counties and cities authorized to impose tax – Maximum rate – Credit – Collection.
RCW 82.29A.050 Payment – Due dates – Collection and remittance – Liability – Reporting.
RCW 82.29A.060 Administration – Appraisal appeal – Audits.
RCW 82.29A.070 Disposition of revenue.
RCW 82.29A.080 Counties and cities to contract with state for administration and collection – Local
leasehold excise tax account.
RCW 82.29A.090 Distributions to counties and cities.
RCW 82.29A.100 Distributions by county treasurers.
RCW 82.29A.110 Consistency and uniformity of local leasehold tax with state leasehold tax – Model
ordinance.
RCW 82.29A.120 Allowable credits.
RCW 82.29A.125 Exemptions—Electric vehicle infrastructure. (Expires July 1, 2025.)
RCW 82.29A.130 Exemptions.
RCW 82.29A.132 Exemptions -- Operation of state route No. 16.
RCW 82.29A.134 Exemptions -- Sales/leasebacks by regional transit authorities.
RCW 82.29A.135 Exemptions – Property used to manufacture alcohol, biodiesel, or wood biomass fuel.
RCW 82.29A.136 Exemptions—Certain residential and recreational lots.
RCW 82.29A.137 Exemptions—Certain leasehold interests related to the manufacture of superefficient
airplanes. (Expires July 1, 2040.)
RCW 82.29A.138 Exemptions—Certain amateur radio repeaters.
RCW 82.29A.140 Rules and regulations.
RCW 82.29A.150 Cancellation of taxes levied for collection in 1976.
RCW 82.29A.160 Improvements not defined as contract rent taxable under Title 84 RCW.
RCW 84.36.451 Right to occupy or use certain public property, including leasehold interests.
RCW 84.40.080 Listing omitted property or improvements.
WAC 458-12-170 Listing of property – Public lands – Possessory rights.
WAC 458-12-175 Listing of property – Public lands – Leasehold interests and improvements.
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RCW 84.44.010 Situs of personalty generally.
RCW 84.44.020 Gas, electric, water companies – Mains and pipes, as personalty.
RCW 84.44.030 Lumber and sawlogs.
RCW 84.44.050 Personalty of automobile transportation companies – Vessels, boats and small craft.
RCW 84.44.080 Owner moving into state or to another county after January 1st.
RCW 84.44.090 Disputes over situs to be determined by department of revenue.
RCW 36.21.015 Qualifications for persons assessing real property – Examination – Examination waiver –
Continuing education requirement.
RCW 84.04.030 "Assessed value of property."
RCW 84.40.020 Assessment date – Average inventory basis may be used – Public inspection of listing,
documents, and records.
RCW 84.40.025 Access to property required.
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.
RCW 84.
40.0301 Determination of value by public official -- Review -- Revaluation -- Presumptions.
RCW 84.40.031 Valuation of timber and timberlands -- Criteria established.
RCW 84.40.032 Valuation of timber and timberlands -- "Timberlands" defined and declared lands devoted
to reforestation.
RCW 84
.40.033 Valuation of timber and timberlands -- Legislative findings.
RCW 84.40.036 Valuation of vessels -- Apportionment.
RCW 84.40.037 Valuation of computer software -- Embedded software.
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.
RCW 84.40.039 Reducing valuation after government restriction -- Petitioning assessor -- Establishing new
valuation -- Notice -- Appeal -- Refund.
RCW 84
.40.040 Time and manner of listing.
RCW 84.40.042 Valuation and assessment of divided or combined property.
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.
CHAPTER 4 – Property Tax Collection
4.1 Taxable Situs
4.2 Listing of Property
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Other References
RCW 84.40.060 Personal property assessment.
RCW 84.40.065 Listing of taxable ships and vessels with department -- Assessment -- Rights of review.
RCW 84.40.070 Companies, associations -- Listing.
RCW 84.40.080 Listing omitted property or improvements.
RCW 84.40.085 Limitation period for assessment of omitted property or value – Notification to taxpayer of
omission – Procedure.
RCW 84
.40.090 Taxing districts to be designated – Separate assessments.
RCW 84.40.110 Examination under oath – Default listing.
RCW 84.40.120 Oaths, who may administer – Criminal penalty for willful false listing.
RCW 84.40.130 Penalty for failure or refusal to list – False or fraudulent listing, additional penalty.
RCW 84.40.160 Manner of listing real estate – Maps.
RCW 84.40.185 Individuals, corporations, limited liability companies, associations, partnerships, trusts, or
estates required to list personalty.
RCW 84
.40.190 Statement of personal property.
RCW 84.40.200
RCW 84.40.210
RCW 84.40.220
Listing of personalty on failure to obtain statement – Statement of valuation to person
assessed or listing – Exemption.
Personalty of manufacturer, listing procedure, statement—“Manufacturer” defined.
Merchant’s personalty held for sale—Consignment from out of state—Nursery stock
assessable as growing crops.
RCW 84.40.230
C
ontract to purchase public land.
RCW 84.40.240 Annual list of lands sold or contracted to be sold to be furnished assessor.
RCW 84.40.315 Federal agencies and property taxable when federal law permits.
RCW 84.40.335 Lists, schedules or statements to contain declaration that falsification subject to perjury.
RCW 84.40.340 Verification by assessor of any list, statement, or schedule – Confidentiality, penalty.
RCW 84.40.350 Assessment and taxation of property losing exempt status.
RCW 84.40.360 Loss of exempt status – Property subject to pro rata portion of taxes for remainder of year.
RCW 84.40.370 Loss of exempt status – Valuation date – Extension on rolls.
RCW 84.40.380 Loss of exempt status – When taxes due and payable – Dates of delinquency – Interest.
RCW 84.40.390 Loss of exempt status – Taxes constitute lien on property.
AGO 1965-66, No. 4 Offices and officers – County – Assessor – Tax rolls – Listing of property – Authority to
correct possible error.
AGO 1971, No. 3 Taxation – Real property – Excise – Mobile homes.
AGO 1971, No. 37 Taxation – Property – Counties – Meetings – Public – Attendance by public at sessions of a
county board of equalization.
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AGO 1975, No. 11 Taxation – Real property – Liens – Acquisition of taxable real property by United States
agency.
AGO 1977, N
o. 16 Taxation – Property – Farm and agricultural land – Valuation of perennial crops.
AGO 1980, No. 1 Offices and officers – County – Assessor – Public records – Taxation – Public access to
property tax assessment rolls.
AGO 1980, N
o. 4 Property – Taxation – Real property – Mobile homes – Improvements – Omitted
assessment of mobile homes affixed to real property.
Special No
tice Eliminating the Collection of anticipated taxes and assessments – Legislative update
(Revised 1/23/2018)
Court Cases Alaska Land Company, Inc. v. King County, (1969) 77 W2d 247, 461 P2d 339.Automat Co.,
Inc. v. Yakima County, (1972) 6 WA 991, 497 P2d 617.
Boise Cascade v. Pierce County, (1974) 84 W2d 667, 529 P2d 9.
Carkonen v. Williams, (1969) 76 W2d 617, 458 P2d 280.
Carpenter v. Franklin County Assessor, (1981) 30 WA 826, 638 P2d 619.
Haines v. Anaconda Aluminum Co., (1976) 87 W2d 28, 549 P2d 13.
King County v. Dept. of Revenue, (1982) 32 WA 617, 649 P2d 126.
Mason Overtaxed, Inc. v. Mason County, (1963) 62 W2d 677, 384 P2d 352.
Niichel v. Lancaster, (1982) 97 W2d 620, 547 P2d 1021.
Northern Commercial Co. v. King County, (1964) 63 W2d 639, 388 P2d 546.
Northwest Natural Gas v. Clark County, (1983) 98 W2d 739, 658 P2d 669.
P. B. Investment Company, Inc. v. King County, (1970) 78 W2d 81, 469 P2d 893.
Tacoma Goodwill Industries v. Pierce County, (1973) 10 WA 197, 518 P2d 196.
Trans West Co. v. Klickitat County, (1979) 22 WA 798, 591 P2d 469.
Twin Lakes Golf & Country Club v. King County, (1976) 87 W2d 1, 648 P2d 538.
Xerox Corp. v. King County, (1980) 94 W2d 284, 617 P2d 412.
State Constitution,
Art. VII
State Constitution,
Art. XI
Revenue and Taxation.
County, city, and township organization.
RCW 36.29.010 Ge
neral duties.
4.3 Collection of Taxes
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RCW 36.29.100 Ex officio collector of first class city taxes.
RCW 36.29.110 City taxes.
RCW 36.29.120 Ex officio collector of other city taxes.
RCW 36.29.130 Duty to collect taxes.
RCW 36.29.190 Acceptance of electronic payments – Transaction processing costs.
RCW 84.08.010 Powers of department of revenue – General supervision – Rules and processes – Visitation
of counties.
RCW 84.08.020 Additional powers – To advise county and local officers – Books and blanks – Reports.
RCW 84.12.370 Certification to county assessor – Entry upon tax rolls.
RCW 84.16.130 Certification to county assessors – Apportionment to taxing districts – Entry upon tax rolls.
RCW 84.56.010 Establishment of tax rolls by treasurer – Public record – Tax roll account – Authority to
receive, collect taxes.
RCW 84.56.020 Taxes collected by treasurer – Dates of delinquency – Tax statement notice concerning
payment by check – Interest – Penalties – Extensions during state of emergency.
RCW 84.56.022 Tax statement to show voter-approved levies.
RCW 84.56.025
Waiver of interest and penalties – Circumstances – Provision of death certificate and
affidavit for certain waivers.
RCW 84.56.035 Special assessments, excise taxes, or rates and charges – Collection by county treasurer
authorized.
RCW 84.56.050 Treasurer's duties on receiving rolls – Notice of taxes due.
RCW 84.56.060 Tax receipts – Current tax only may be paid.
RCW 84.56.070 Personal property – Distraint and sale, notice, property incapable of manual delivery,
property about to be removed or disposed of.
RCW 84.56.075 Issuance of warrant by court for property subject to distraint.
RCW 84.56.090 Distraint and sale of property about to be removed, dissipated, sold, or disposed of –
Computation of taxes, entry on rolls, tax liens.
RCW 84.56.120 Removal of property from county or state after assessment without paying tax.
RCW 84.56.150 Removal of personalty – Certification of tax by treasurer.
RCW 84.56.160 Certification of statement of taxes and delinquency.
RCW 84.56.170 Collection of certified taxes – Remittance.
RCW 84.56.200 Removal of timber or improvements on which tax is delinquent – Penalty.
RCW 84.56.210 Severance of standing timber assessed as realty – Timber tax may be collected as
personalty tax.
RCW 84.56.220 Lien of personalty tax follows insurance.
RCW 84.56.230 Monthly distribution of taxes collected.
RCW 84.56.240 Cancellation of uncollectible personalty taxes.
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RCW 84.56.250 Penalty for willful noncollection or failure to file delinquent list.
RCW 84.56.260 Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.
RCW 84.56.270 Court cancellation of personalty taxes more than four years delinquent.
RCW 84.56.280 Settlement with state for state taxes – Penalty.
RCW 84.56.290 Adjustment with state for reduced or canceled taxes and for taxes on assessments not on
the certified assessment list.
RCW 84
.56.300 Annual report of collections to county auditor.
RCW 84.56.310 Interested person may pay real property taxes - Limitation.
RCW 84.56.320 Recovery by occupant or tenant paying realty taxes.
RCW 84.56.330 Payment by mortgagee or other lienholder.
RCW 84.56.340 Payment on part of parcel or tract or on undivided interest or fractional interest – Division
– Certification – Appeal.
RCW 84.56.345 Alteration of property lines -- Payment of taxes and assessments.
RCW 84.56.360 Separate ownership of improvements – Separate payment authorized.
RCW 84.56.370 Separate ownership of improvements – Procedure for segregation of improvement tax.
RCW 84.56.380 Separate ownership of improvements – Segregation or payment not to release lien.
RCW 84.56.430 Relisting and relevy of tax adjudged void.
RCW 84.56.440 Ships and vessels – Collection of fees and taxes – Delinquent fees and taxes – Extensions
during state of emergency – Withholding decal for failure to pay taxes or fees.
RCW 84
.68.010 Injunctions prohibited – Exceptions.
RCW 84.68.020 Payment under protest – Claim not required.
AGO 1971, No. 37 Taxation – Property – Counties – Meetings – Public – Attendance by public at sessions of a
county board of equalization.
AGO 1976, N
o. 16 Offices and officers – County – Treasurer – Taxation – Funding costs of property tax
foreclosures.
Court C
ase Pier 67, Inc. v. King County, (1977) 89 W2d 379, 573 P2d 2.
Special Notices Legislative Update – Eliminating the collection of anticipated taxes and assessments
(Revised) – 2017
Legislative Update – Changes in the statute to clarify inclusion of deferral balances in
certificates of delinquency and treatment of proceeds when tax title properties are rented
or sold- 2013
Legislative Update – Clarifying treatment of deferral lien balances included in certificates
of delinquency – 2015
Other References
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Legislative Update – Refunds of property taxes paid as a result of manifest errors in
description of property - 2015
Legislative Update – Changes in the statute to clarify inclusion of deferral balances in
certificates of delinquency and treatment of proceeds when tax title properties are rented
or sold - 2013
Legislative Update – Clarifying treatment of deferral lien balances included in certificates
of delinquency - 2015
Legislative Update – Refunds of property taxes paid as a result of manifest errors in
description of property – 2015
Court Case Pier 67, Inc. v. King County, (1977) 89 W2d 379, 573 P2d 2.
RCW 84.40.390 Loss of exempt status – Taxes constitute lien on property.
RCW 84.56.220 Lien of personalty tax follows insurance.
RCW 84.56.270 Court cancellation of personalty taxes more than four years delinquent.
RCW 84.56.310 Interested person may pay real property taxes - Limitation.
RCW 84.56.330 Payment by mortgagee or other lien holder.
RCW 84.60.010 Priority of tax lien.
RCW 84.60.020 Attachment of tax liens.
RCW 84.60.040 Charging personalty tax against realty.
RCW 84.60.050 Acquisition by governmental unit of property subject to tax lien or placement under
agreement or order of immediate possession or use – Effect.
RCW 84
.60.070 Acquisition by governmental unit of property subject to tax lien or placement under
agreement or order of immediate possession or use – Segregation of taxes if only part of
parcel required.
Other References
AGO 1975, N
o. 11 Taxation -- Real property -- Liens -- Acquisition of taxable real property by United States agency.
AGLO 1975, No. 56 Taxation -- Real property – Liens -- Status of personal property tax lien attaching to real property
under RCW 84.60.020.
AGO 1996, No. 6 REAL PROPERTY - TAXATION - COUNTIES - HOMESTEADS - Effect of homestead declaration and
declaration of allodial ownership on property tax liability.
Court C
ase Pierce County v. Wingard, (1971) 5 WA 568, 490 P2d 129.
RCW 84.08.030 Additional powers – To test work of assessors – Supplemental assessment lists – Audits.
RCW 84.40.080 Listing omitted property or improvements.
RCW 84.40.085 Limitation period for assessment of omitted property or value – Notification to taxpayer of
omission – Procedure.
4.4 Lien of Taxes
4.5 Omitted Property and Omitted Value
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WAC 458-14-015 Jurisdiction of county boards of equalization.
RCW 36.21.080 New construction building permits – When property placed on assessment rolls.
RCW 84.70.010 Reduction in value – Abatement – Formulas – Appeal.
RCW 84.70.040 Arson destroyed property.
RCW 84.69.010 Definitions.
RCW 84.69.020 Grounds for refunds – Determination – Payment – Report.
RCW 84.69.030 Refunds – Procedure – When claim for an order required.
RCW 84.69.040 Refunds may include amounts paid to state, and county and taxing district taxes.
RCW 84.69.050 Refund with respect to amounts paid state.
RCW 84.69.060 Refunds with respect to county, state, and taxing district taxes.
RCW 84.69.070 Refunds with respect to taxing districts – Administrative expenses – Disposition of funds
upon expiration of refund orders.
RCW 84
.69.080 Refunds with respect to taxing districts – Not to be paid from county funds.
RCW 84.69.090 To whom refund may be paid.
RCW 84.69.100 Refunds shall include interest – Written protests not required – Rate of interest.
RCW 84.69.110 Expiration date of refund orders.
RCW 84.69.120 Action on rejected claim – Time for commencement.
RCW 84.69.130 Claim prerequisite to action – Recovery limited to ground asserted.
RCW 84.69.140 Interest shall be allowed on amount recovered.
RCW 84.69.150 Refunds within sixty days.
RCW 84.69.160 Chapter does not supersede existing law.
RCW 84.69.170 Payment under protest not required.
WAC 458-18-210 Refunds – Procedure – Interest.
WAC 458-18-215 Refunds – Payment under protest requirements.
WAC 458-18-220 Refunds – Rate of interest. (Updated annually.)
Other References
AGO 1967, N
o. 20 Taxation – Notice – Persons entitled to notice of property taxes due – Refund of taxes paid
without protest.
AGO 1969, N
o. 21 Taxation – Exemption – Refund of property taxes to persons exempt under RCW 84.36.128.
AGO 1984, No. 21 Taxation – Property – Administrative refund of certain property taxes.
4.6 Destroyed Property
4.7 Refunds
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RCW 84.08.060 Additional powers – Power over county boards of equalization – Reconvening – Limitation
on increase in property value in appeals to board of tax appeals from county board of
equalization.
RCW 84
.56.430 Relisting and relevy of tax adjudged void.
4.8.1 Conveyances
RCW 64.
04 Conveyances
RCW 84.68.010 Injunctions prohibited – Exceptions.
RCW 84.68.020 Payment under protest – Claim not required.
RCW 84.68.030 Judgment – Payment – County tax refund fund.
RCW 84.68.040 Levy for tax refund fund.
RCW 84.68.050 Venue of action – Intercounty property.
RCW 84.68.060 Limitation of actions.
RCW 84.68.070 Remedy exclusive – Exception.
RCW 84.68.080 Action to recover property sold for taxes – Tender is condition precedent.
RCW 84.68.090 Action to recover property sold for taxes – Complaint.
RCW 84.68.100 Action to recover property sold for taxes – Restrictions construed as additional.
RCW 84.68.110 Small claims recoveries – Recovery of erroneous taxes without court action.
RCW 84.68.120 Small claims recoveries – Petition – Procedure of county officers – Transmittal of findings to
department of revenue.
RCW 84.68.130 Small claims recoveries – Procedure of department of revenue.
RCW 84.68.140 Small claims recoveries – Payment of refunds – Procedure.
RCW 84.68.150 Small claims recoveries – Limitation as to time and amount of refund.
WAC 458-18-215 Refunds – Payment under protest requirements.
Other References
AGO 1974, N
o. 6 Offices and officers -- County -- Assessor -- Taxation -- Real property -- Exemptions.
AGO 1981, No. 3 Taxation -- Property -- Counties -- Cities and towns -- Application of 106 percent limitation to
county tax refund levy.
Court C
ase Star Iron & Steel Co. v. Pierce County, (1971) 5 WA 515, 488 P2d 776.
4.8 Reassessment of Property
4.9 Recovery of Taxes Paid or Property Sold for Taxes
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5.1.1 Exemptions
RCW 84
.36.379 Residences – Property tax exemption – Findings.
RCW 84.36.381 Residences – Property tax exemptions – Qualifications.
RCW 84.36.383 Residences – Definitions.
RCW 84.36.385 Residences – Claim for exemption – Forms – Change of status – Publication and notice of
qualifications and manner of making claims.
RCW 84
.36.387 Residences – Claimants – Penalty for falsification – Reduction by remainderman.
RCW 84.36.389 Residences – Rules and regulations – Audits – Confidentiality – Criminal penalty.
RCW 84.40.178 Exempt residential property – Maintenance of assessed valuation – Notice of change.
WAC 458-16A-100 Senior citizen, disabled person, and one hundred percent disabled veteran exemption –
Definitions.
WAC 45
8-16A-110 Senior citizen, disabled person, and one hundred percent disabled veteran exemption –
Gross income.
WAC 45
8-16A-115 Senior citizen, disabled person, and one hundred percent disabled veteran exemption –
Adjusted gross income.
WAC 45
8-16A-120 Senior citizen, disabled person, and one hundred percent disabled veteran exemption –
Determining combined disposable income.
WAC 45
8-16A-130 Senior citizen, disabled person, and one hundred percent disabled veteran exemption –
Qualifications for exemption.
WAC 458-16A-135 Senior citizen, disabled person, and one hundred percent disabled veteran exemption –
Application procedures.
WAC 45
8-16A-140 Senior citizen, disabled person, and one hundred percent disabled veteran exemption –
Exemption described – Exemption granted – Exemption denied – Freezing property
values.
WAC 45
8-16A-150 Senior citizen, disabled person, one hundred percent disabled veteran exemption –
Requirements for keeping the exemption.
Other References
AGO 1967 N
o. 11 Taxation- Exemption- Eligibility of life tenant for tax exemption under chapter 168, laws of
1965, ex. Sess.
AGO 1967 N
o. 13 Taxation- Exemption- Eligibility of trustor- Beneficiary of a revocable trust for tax
exemption under chapter 168, laws of 1965, ex. Sess.
CHAPTER 5 – Exemptions and Deferrals
5.1 Senior Citizens and Disabled Persons
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AGO 1967 No. 20
Taxation- Notice- Persons entitled to notice of property taxes due- Refund of taxes paid
without protest.
AGO 1972 No. 23 Taxation- Real Property- Exemption- Elderly- Sale to non-eligible grantee- Portion of tax to
be paid.
AGLO 1979 No. 24 Offices and officers- County- Assessor- Taxation- Real Property- Applicability of retired
persons’ property tax exemption to certain leasehold interests.
AGO 1980 No. 1
AGO 1988 No. 12
Offices and officers- County- Assessor- Public records- Taxation- Public access to property
tax assessment rolls.
Public disclosure- Privacy- Confidential income information.
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Special Notices 2009 Legislative Updates- Issued 07/23/2009 (E2SHB 1208)
Legislative Update – Income Thresholds for Property Tax Relief Programs for Senior
Citizens and Disabled Persons - 2015
Legislative Update for Assessors and Treasurers – State School Levy, Enrichment Levies,
and State Local Effort Assistance – 2017
Legislative Update – Engrossed Substitute Senate Bill 5160 Concerning Property Tax
Relief Programs - 2019
Changes to property tax relief programs - 2020
Legislative changes for property tax relief programs to calculate combined disposable
income - 2021
5.1.2 Assistance for Widows or Widowers of Veterans
RCW 84.39.010 Exemption authorized—Qualifications.
RCW 84.39.020 Filing claim for exemption—Requirements.
RCW 84.39.030 Continued eligibility—Renewal forms.
RCW 84.39.040 Agent or guardian filing claim on behalf of claimant.
RCW 84.39.050 Failure to reside on property—Repayment.
RCW 84.39.060 Determination of assistance—Biennial budget request.
RCW 84.36.005 Property subject to taxation.
RCW 84.36.010 Public, certain public-private property exempt.
RCW 84.36.020 Cemeteries, churches, parsonages, convents, and grounds.
RCW 84.36.030 Property used for character building, benevolent, protective or rehabilitative social
services – Camp facilities – Veteran or relief organization owned property – Property of
nonprofit organizations that issue debt for student loans or that are guarantee agencies.
RCW 84
.36.031 Clarification of exemption in RCW 84.36.030.
RCW 84.36.032 Administrative offices of nonprofit religious organizations.
RCW 84.36.035 Nonprofit organization engaged in procuring, processing, etc., blood, plasma or blood
products.
RCW 84
.36.037 Nonprofit organization property connected with operation of public assembly hall or
meeting place.
RCW 84.36.040 Nonprofit day care centers, libraries, orphanages, homes or hospitals for the sick or
infirm, out-patient dialysis facilities.
RCW 84.36.041 Nonprofit homes for the aging.
RCW 84.36.042 Nonprofit organization, corporation, or association property used to provide housing for
persons with developmental disabilities
RCW 84
.36.043 Nonprofit organization property used in providing emergency or transitional housing to
low-income homeless persons or victims of domestic violence.
RCW 84
.36.045 Nonprofit organization property available without charge for medical research or training
5.2 Nonprofit Organizations
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of medical personnel.
RCW 84.36.046
Nonprofit cancer clinic or center
RCW 84.36.047 Nonprofit organization property used for transmission or reception of radio or television
signals originally broadcast by governmental agencies.
RCW 84.36.049 Nonprofit Homeownership Development
RCW 84.36.050 Schools and colleges.
RCW 84.36.060 Art, scientific and historical collections and property used to maintain, etc., such
collections – Property of associations engaged in production and performance of musical,
dance, artistic, etc., works – Fire engines, implements, and buildings of cities, towns, or
fire companies – Humane societies.
RCW 84.36.070 Intangible personal property — Appraisal.
RCW 84.36.240 Soil and water conservation districts, personal property.
RCW 84.36.250 Water distribution property owned by nonprofit corporation or cooperative association.
RCW 84.36.260 Property, interests, etc., used for conservation of ecological systems, natural resources, or
open space – Conservation or scientific research organizations.
RCW 84.36.262 Cessation of use giving rise to exemption.
RCW 84.36.264 Application for exemption under RCW 84.36.260, conservation of ecological systems.
RCW 84.36.350 Property owned or used for sheltered workshops for handicapped.
RCW 84.36.480 Nonprofit fair associations.
RCW 84.36.550 Nonprofit organizations – Property used for solicitation or collection of gifts, donations, or
grants.
RCW 84.36.560 Nonprofit organizations that provide rental housing or used space to very low-income
households.
RCW 84.36.570
Nonprofit organizations – Property used for agricultural research and education programs.
RCW 84.36.650
Property used by certain nonprofits to solicit or collect money for artists.
RCW 84.36.670 Senior citizen organizations – Property used for operation of a multipurpose senior citizen
center.
RCW 84.36.675
Housing for low-income households provided by limited equity cooperatives.
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RCW 84.36.800
Definitions.
RCW 84.36.805 Conditions for obtaining exemptions by nonprofit organizations, associations or
corporations.
RCW 84.36.810 Cessation of use under which exemption granted – Collection of taxes.
RCW 84.36.812 Additional tax payable at time of sale – Appeal of assessed values.
RCW 84.36.813 Change in use – Duty to notify county assessor – Examination – Recommendation.
RCW 84.36.815 Initial application, renewal declaration for exemption – Affidavit certifying exempt status –
Exemption effective for following year.
RCW 84.36.820 Application forms to be mailed to owners of exempt property – Failure to file before due
date, effect.
RCW 84.36.825 Application, declaration fee – Waiver authorized – Late filing penalty.
RCW 84.36.830 Review of applications for exemption – Procedure – Approval or denial – Notice.
RCW 84.36.833 Application for exemption or renewal may include all contiguous exempt property.
RCW 84.36.835 List of exempt properties to be prepared and furnished each county assessor.
RCW 84.36.840 Statements – Reports – Information – Filing – Requirements.
RCW 84.36.845 Revocation of exemption approved or renewed due to inaccurate information.
RCW 84.36.850 Review – Appeals.
RCW 84.36.855 Property changing from exempt to taxable status – Procedure.
RCW 84.36.860 Public notice of provisions of act.
RCW 84.36.865 Rules and regulations.
RCW 84.36.900 Severability
RCW 84.36.905 Effective date – Construction
RCW 84.40.315 Federal agencies and property taxable when federal law permits.
RCW 84.40.350 Assessment and taxation of property losing exempt status.
RCW 84.40.360 Loss of exempt status – Property subject to pro rata portion of taxes for remainder of year.
RCW 84.40.370 Loss of exempt status – Valuation date – Extension on rolls.
RCW 84.40.380 Loss of exempt status – When taxes due and payable – Dates of delinquency – Interest.
RCW 84.40.390 Loss of exempt status – Taxes constitute lien on property.
RCW 84.68.010 Injunctions prohibited – Exceptions.
WAC 458-16A-
010
WAC 458-16A-
020
Nonprofit homes for the aging.
Nonprofit homes for the aging – Initial application and annual renewal.
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Other References
WAC 458-16-100 Property tax exemptions, generally, rules of construction.
WAC 458-16-110 Applications – Who must file, initial applications, annual declarations, appeals, filing fees,
penalties, and refunds.
WAC 45
8-16-120 Appeals.
WAC 458-16-130 Change in taxable status of real property.
WAC 458-16-150 Cessation of use – Taxes collectible for prior years.
WAC 458-16-165 Conditions under which nonprofit organizations, associations, or corporations may obtain a
property tax exemption.
WAC 45
8-16-180 Cemeteries.
WAC 458-16-190 Churches, parsonages and convents.
WAC 458-16-200 Land upon which a church or parsonage shall be built.
WAC 458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian
purposes.
WAC 45
8-16-215 Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants.
WAC 458-16-220 Church camps.
WAC 458-16-230 Character building organizations.
WAC 458-16-240 Veterans organizations.
WAC 458-16-245 Student loan agencies.
WAC 458-16-260 Nonprofit day care centers, libraries, orphanages, homes for sick or infirm, hospitals,
outpatient dialysis facilities.
WAC 458-16-266 Homeownership development.
WAC 458-16-270 Schools and colleges.
WAC 458-16-280 Art, scientific, and historical collections.
WAC 458-16-282 Musical, dance, artistic, dramatic and literary associations.
WAC 458-16-284 Fire companies.
WAC 458-16-286 Humane societies.
WAC 458-16-290 Nature conservancy lands.
WAC 458-16-300 Public meeting hall – Public meeting place – Community meeting hall.
WAC 458-16-310 Community celebration facilities.
WAC 458-16-320 Emergency or transitional housing.
WAC 458-16-330 Sheltered workshops for the handicapped.
WAC 458-16-340 Multipurpose senior citizen centers.
WAC 458-16-560 Housing for very low-income households.
AGO 1976 No. 18 Taxation – Property – Removal of exemption – Taxation of previously exempt property for prior
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years.
AGO 1977 No. 8 Ta
xation -- Property – Excise – Leases – Taxation of improvements to leaseholds of public
property.
AGO 1979 N
o. 19 Taxation – Property – Indians – Taxation of property situated on federally-recognized Indian
reservations.
Court C
ases Alaska Land Company, Inc. v. King County, (1969) 77 W2d 247, 461 P2d 339.
Carpenter v. Franklin County Assessor, (1981) 30 WA 826, 638 P2d 619.
Catholic Archbishop of Seattle v. Johnston, (1978) 89 W2d 505, 573 P2d 793.
Johnson v. Spokane, (1978) 19 WA 722, 577 P2d 164.
Timber Traders, Inc. v. Johnston, (1976) 87 W2d 42, 548 P2d 1080.
United Methodist Church v. Walla Walla County, (1973) 82 W2d 138, 508 P2d 1361.
BTA Decisions Board of Tax Appeals search decisions
Special Notices Property Tax Special Notices search by title and subject
5.3.1 Senior Citizens and Disabled Persons
RCW 84.38.010 Legislative finding and purpose.
RCW 84.38.020 Definitions.
RCW 84.38.030 Conditions and qualifications for claiming deferral.
RCW 84.38.040 Declaration to defer special assessments and/or real property taxes – Filing – Contents –
Appeal
RCW 84
.38.050 Renewal of deferral – Forms – Notice to renew – Limitation upon special assessment
deferral amount.
RCW 84
.38.060 Declaration of deferral by agent, guardian, etc.
RCW 84.38.070 Ceasing to reside permanently on property subject to deferral declaration.
RCW 84.38.080 Right to deferral not reduced by contract or agreement.
RCW 84.38.090 Procedure where residence under mortgage or purchase contract.
RCW 84.38.100 Lien of state, mortgage or purchase contract holder – Priority – Amount – Interest.
RCW 84.38.110 Duties of county assessor.
RCW 84.38.120 Payments to local improvement or taxing districts.
RCW 84.38.130 When deferred assessments or taxes become payable.
RCW 84.38.140 Collection of deferred assessments or taxes.
RCW 84.38.150 Election to continue deferral by surviving spouse or surviving domestic partner.
RCW 84.38.160 Payment of part or all of deferred taxes authorized.
RCW 84.38.170 Collection of personal property taxes not affected.
5.3 Deferral of Special Assessments and/or Property Taxes
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RCW 84.38.180 Forms – Rules and regulations.
WAC 458-18-010 Deferral of special assessments and/or property taxes – Definitions.
WAC 458-18-020 Deferral of special assessments and/or property taxes – Qualifications for deferral.
WAC 458-18-030 Deferral of special assessments and/or property taxes – Declarations to defer – Filing –
Forms.
WAC 458-18-040
Deferral of special assessments and/or property taxes – Lien of state – Mortgage – Purchase
contract – Deed of trust.
WAC 458-18-050 Deferral of special assessments and/or property taxes – Declarations to renew deferral –
Filing – Forms.
WAC 458-18-060 Deferral of special assessments and/or property taxes – Limitations of deferral – Interest.
WAC 458-18-070 Deferral of special assessments and/or property taxes – Duties of the county assessor.
WAC 458-18-080 Deferral of special assessments and/or property taxes – Duties of the department of
revenue – State treasurer.
WAC 458-18-090 Deferral of special assessments and/or property taxes – Appeals.
WAC 458-18-100 Deferral of special assessments and/or property taxes – When payable – Collection – Partial
payment.
Other References
Special Notices Legislative Update – Changes in the statute to clarify inclusion of deferral balances in
certificates of delinquency and treatment of proceeds when tax title properties are
rented or sold - 2013
Legislative Update – Clarifying treatment of deferral lien balances included in
certificates of delinquency – 2015
Changes to property tax relief programs – 2020
Legislative changes for property tax relief programs to calculate combined
disposable income - 2021
5.3.2 Homeowners With Limited Income
RCW 84.37.010 Findings -- Intent.
RCW 84.37.020 Definitions.
RCW 84.37.030 Deferral program qualifications.
RCW 84.37.040 Deferral program administration.
RCW 84.37.050 Renewals -- Requirement to reside on property.
RCW 84.37.060 Right to defer not reduced by contract or agreement.
RCW 84.37.070 State lien on property.
RCW 84.37.080 Conditions under which deferment ends.
RCW 84.37.090 Applicable statutory provisions.
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RCW 84.37.900 Severability -- 2007 sp.s. c 2. – Decodified by the code reviser, July 2016.
RCW 84.37.901 Application -- 2007 sp.s. c 2.
RCW 84.37.902 Review by the joint legislative audit and review committee. – Decodified by the code
reviser, July 2016.
RCW 84.37.903 Effective date -- 2007 sp.s. c 2.
WAC 458-18A-010 Deferral of special assessments and/or property taxes -- Definitions.
WAC-458-18A-020 Deferral of special assessments and/or property taxes -- Qualifications for deferral.
WAC-458-18A-030 Deferral of special assessments and/or property taxes -- Declarations to defer -- Filing --
Forms.
WAC 458-18A-040 D
eferral of special assessments and/or property taxes -- Lien of state -- Mortgage --
Purchase contract -- Deed of trust.
WAC 458-18A-050 Deferral of special assessments and/or property taxes -- Declarations to renew deferral --
Filing -- Forms.
WAC 45
8-18A-060 Deferral of special assessments and/or property taxes -- Limitations of deferral --
Interest.
WAC 45
8-18A-070 Deferral of special assessments and/or property taxes -- Duties of the county assessor.
WAC 458-18A-080 Deferral of special assessments and/or property taxes -- Duties of the department of
revenue -- State treasurer.
WAC 45
8-18A-090 Deferral of special assessments and/or property taxes -- Appeals.
WAC 458-18A-100 Deferral of special assessments and/or property taxes -- When payable -- Collection --
Partial payment.
Other References
Special No
tices Legislative Update – Changes in the statute to clarify inclusion of deferral balances in
certificates of delinquency and treatment of proceeds when tax title properties are rented
or sold - 2013
Legislative Update – Clarifying treatment of deferral lien balances included in certificates
of delinquency - 2015
5.4.1 Other Exemptions – Improvements to Single Family Dwellings
RCW 84
.36.400 Improvements to single family dwellings.
WAC 458-16-080 Improvements to single family dwellings – Definitions – Exemption – Limitation – Appeal
rights.
5.4 Other Exemptions
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5.4.2 Other Exemptions – Alcohol, Biodiesel, and Wood Biomass Fuels
RCW 82.29A.135 Exemptions – Property used to manufacture alcohol, biodiesel, or wood biomass fuel. RCW
84.36.635 Property used for the manufacture of alcohol fuel or biodiesel fuel.
RCW 84.36.640 Property used for the manufacture of wood biomass fuel.
5.4.3 Other Exemptions – Multi Unit Dwellings
RCW 84.14.005 Findings.
RCW 84.14.007 Purpose.
RCW 84.14.010 Definitions.
RCW 84.14.020 Exemption – Duration – Valuation – Relocation
assistance.
RCW 84.14.021 Exemption – Duration – Valuation – New
Construction.
RCW 84.14.030 Application – Requirements.
RCW 84.14.040 Designation of residential targeted area – Criteria – Local designation – Hearing – Standards,
guidelines.
RCW 84.14.050 Application – Procedures.
RCW 84.14.060 Approval – Required findings.
RCW 84.14.070 Processing – Approval – Denial – Appeal.
RCW 84.14.080 Fees.
RCW 84.14.090 Filing requirements upon completion – Owner, city – Determination by city – Notice of
intention of city not to file – Extension of deadline – Appeal.
RCW 84.14.100 Report – Filing.
RCW 84.14.110 Cancellation of exemption – Notice by owner of change in use – Additional tax – Penalty –
Interest – Lien – Notice of cancellation – Appeal – Correction of tax rolls.
5.4.4 Other Exemptions – Improvements for Water Quality
RCW 84.36.255 Improvements to benefit fish and wildlife habitat, water quality, and water quantity –
Cooperative assistance to landowners – Certification of best management practice –
Limitation – Landowner claim and certification.
RCW 89.08.440 Best management practices for fish and wildlife habitat, water quality, and water quantity
property tax exemption – List – Forms – Certification of claims.
5.4.5 Other Exemptions – Parcels Valued at Less Than $500
RCW 84.36.015 Property valued at less than five hundred dollars – Exceptions.
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5.4.6 Other Exemptions – Personal Property Exemptions
RCW 84.36.070 Intangible personal property – Appraisal.
RCW 84.36.110 Household goods and personal effects – Fifteen thousand dollars actual value to head of
family.
RCW 84.36.120 Household goods and personal effects – Definitions.
RCW 84.36.240 Soil and water conservation districts, personal property.
RCW 84.36.300 Stocks of merchandise, goods, wares or material – Aircraft parts, etc. – When eligible for
exemption.
RCW 84.36.310 Stocks of merchandise, goods, wares or material – Aircraft parts, etc. – Filing requirements.
RCW 84.36.320 Stocks of merchandise, goods, wares or material – Inspection of books and records.
RCW 84.36.477 Business inventories.
RCW 84.36.510 Mobile homes in dealer's inventory.
RCW 84.36.595 Motor vehicles, travel trailers, and campers.
RCW 84.36.597 Heavy equipment rental tax exemption.
RCW 84.36.600 Computer software.
RCW 84.36.630 Farming machinery and equipment.
RCW 84.36.645 Semiconductor materials. (Contingent effective date; contingent expiration date.)
RCW 84.40.405 Rules for agricultural products and business inventories.
WAC 458-16-115 Personal property exemptions for household goods, furnishings, and personal effects, and
for the head of a family.
WAC 458-50-150 Intangible personal property exemption—Introduction.
WAC 458-50-160 Exempt intangible property distinguished from other intangibles.
WAC 458-50-170 Valuation principles.
WAC 458-50-180 Appraisal practices relating to valuing intangible personal property.
WAC 458-50-190 Valuation of particular assets.
5.4.7 Historic Property
RCW 84.26.010 Legislative findings.
RCW 84.26.020 Definitions.
RCW 84.26.030 Special valuation criteria.
RCW 84.26.040 Application -- Fees.
RCW 84.26.050 Referral of application to local review board – Agreement – Approval or denial.
RCW 84.26.060 Notice to assessor of approval – Certification and filing – Notation of special valuation.
RCW 84.26.070 Valuation.
RCW 84.26.080 Duration of special valuation – Notice of disqualification.
RCW 84.26.090 Disqualification for valuation – Additional tax – Lien – Exceptions from additional tax.
RCW 84.26.100 Payment of additional tax – Distribution.
RCW 84.26.110 Special valuation – Request for assistance from state historic preservation officer authorized.
RCW 84.26.120 Rules.
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RCW 84.26.130 Appeals from decisions on applications.
WAC 458-15-005 Purpose.
WAC 458-15-010 Authority.
WAC 458-15-015 Definitions.
WAC 458-15-020 Application.
WAC 458-15-030 Multiple applications.
WAC 458-15-040 Costs and fees.
WAC 458-15-050 Qualifications.
WAC 458-15-060 Processing of the agreement.
WAC 458-15-070 Disqualification or removal.
WAC 458-15-080 Disqualification or removal – Effective date.
WAC 458-15-090 Additional tax.
WAC 458-15-100 Appeals
WAC 458-15-110 Exemption of portion of historic property.
WAC 458-15-120 Revaluation and new construction.
5.4.8 Miscellaneous Exemptions
RCW 82.48.110 Aircraft not to be subject to ad valorem tax – Exceptions.
RCW 84.09.040 Penalty for nonperformance of duty by county officers.
RCW 84.36.079 Rights, title, interest, and materials of certain vessels under construction.
RCW 84.36.080 Certain ships and vessels.
RCW 84.36.090 Exemption for other ships and vessels.
RCW 84.36.100 Size of vessel immaterial.
RCW 84.36.105 Cargo containers used in ocean commerce.
RCW 84.36.130 Airport property in this state for smaller airports belonging to municipalities of adjoining
states.
RCW 84.36.135 Real and personal property of housing finance commission.
RCW 84.36.210 Public right of way easements.
RCW 84.36.230 Interstate bridges – Reciprocity.
RCW 84.36.301 Legislative finding and declaration for RCW 84.36.300.
RCW 84.36.451
RCW 84.36.470
Right to occupy or use certain public property, including leasehold interests.
Agricultural Products – Exemption.
RCW 84.36.487
Air pollution control equipment in thermal electric generation facilities – Records –
Payments on cessation of operation.
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RCW 84.36.500
Conservation futures on agricultural land.
RCW 84.36.590 Property used in connection with privatization contract at Hanford reservation.
RCW 84.36.595
Motor vehicles, travel trailers, and campers.
RCW 84.36.605 Sales/leasebacks by regional transit authorities.
RCW 84.36.655
Property related to the manufacture of superefficient airplanes. (Expires July 1, 2040.)
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RCW 36.35.290 Easements – Electric utility recorded interest
RCW 84.04.120 "Taxing district".
RCW 84.08.140 Appeals from levy of taxing district to department of revenue.
RCW 84.09.030 Taxing district boundaries – Establishment.
RCW 84.09.035 Withdrawal of certain areas of a library district, metropolitan park district, fire protection
district, or public hospital district – Date effective.
RCW 84.09.037 School district boundary changes.
RCW 84.40.090 Taxing districts to be designated – Separate assessments.
RCW 84.40.160 Manner of listing real estate – Maps.
RCW 84.40.170 Plat of irregular subdivided tracts – Notice to owner – Surveys – Costs.
RCW 84.48.130 Certification of assessed valuation to taxing district.
RCW 84.52.025 Budgets of taxing districts filed with county commissioners to indicate estimate of cash
balance.
RCW 84.52.020 Taxing districts must certify their budgets or estimates of property taxes to be levied.
RCW 84.52.070 Certification of levies to the assessor.
WAC 458-12-140 Taxing district boundaries -- Designation of tax code area.
WAC 458-50-130 Taxing district boundary changes – Estoppel.
Other References
Special No
tice Property Tax Special Notice - 2008 Legislation Updates
PTA 21.1.2021 Levy Certification Requirements
RCW 36.18.010 Auditor's fees.
RCW 36.80.050 Highway plat book.
RCW 58.08.010 Town plat to be recorded – Requisites.
RCW 58.08.015 Effect of donation marked on plat.
RCW 58.08.020 Additions.
RCW 58.08.030 Plats to be acknowledged – Certificate that taxes and assessments are paid.
RCW 58.08.035 Platted streets, public highways – Lack of compliance, penalty.
RCW 58.08.050 Official plat – Platted streets as public highways.
RCW 58.17.070 Preliminary plat of subdivisions and dedications – Submission for approval – Procedure.
RCW 58.17.080 Filing of preliminary plat – Notice.
RCW 58.17.090 Notice of public hearing.
RCW 58.17.092 Public notice – Identification of affected property.
CHAPTER 6 – Taxing Districts
6.1 Taxing Districts
6.2 Plats
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RCW 58.17.095 Ordinance may authorize administrative review of preliminary plat without public hearing.
RCW 58.17.100 Review of preliminary plats by planning commission or agency – Recommendation – Change
by legislative body – Procedure – Approval.
RCW 58
.17.110 Approval or disapproval of subdivision and dedication – Factors to be considered –
Conditions for approval – Finding – Release from damages.
RCW 58
.17.120 Disapproval due to flood, inundation or swamp conditions – Improvements – Approval
conditions.
RCW 58
.17.130 Bond in lieu of actual construction of improvements prior to approval of final plat – Bond or
security to assure successful operation of improvements.
RCW 58
.17.140 Time limitation for approval or disapproval of plats – Extensions.
RCW 58.17.150 Recommendations of certain agencies to accompany plats submitted for final approval.
RCW 58.17.155 Short subdivision adjacent to state highway – Notice to department of transportation.
RCW 58.17.160 Requirements for each plat or replat filed for record.
RCW 58.17.165 Certificate giving description and statement of owners must accompany final plat –
Dedication, certificate requirements if plat contains – Waiver.
RCW 58
.17.170 Written approval of subdivision – Original of final plat to be filed – Copies.
RCW 58.17.180 Review of decision.
RCW 58.17.190 Approval of plat required before filing – Procedure when unapproved plat filed.
RCW 58.17.195 Approval of plat or short plat – Written finding of conformity with applicable land use
controls.
RCW 58.17.200 Injunctive action to restrain subdivision, sale, transfer of land where final plat not filed.
RCW 58.17.205 Agreements to transfer land conditioned on final plat approval – Authorized.
RCW 58.17.210 Building, septic tank or other development permits not to be issued for land divided in
violation of chapter or regulations – Exceptions – Damages – Rescission by purchaser.
RCW 58
.17.212 Vacation of subdivision – Procedure.
RCW 58.17.215 Alteration of subdivision – Procedure.
RCW 58.17.225 Easement over public open space – May be exempt from RCW 58.17.215 – Hearing – Notice.
RCW 58.18.010 Assessor's plat – Requisites, filing, index, etc. – When official plat.
RCW 65.04.030 Instruments to be recorded or filed.
RCW 65.04.050 Index of instruments, how made and kept – Recording of plat names.
RCW 58.09.020 Definitions.
RCW 58.09.030 Compliance with chapter required.
RCW 58.09.040 Records of survey – Contents – Filing – Replacing corner, filing record.
6.3 Surveys
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RCW 58.09.050 Records of survey – Processing – Requirements.
RCW 58.09.060 Records of survey, contents – Record of corner, information.
RCW 58.09.080 Certificates – Required – Forms.
RCW 58.09.090 When record of survey not required.
RCW 58.17.250 Survey of subdivision and preparation of plat.
RCW 58.17.255 Survey discrepancy – Disclosure.
RCW 58.17.020 Definitions.
RCW 84.04.090 "Real property".
RCW 84.04.120 "Taxing district".
RCW 84.04.130 "Tract", "lot", etc.
RCW 84.40.042 Valuation and assessment of divided or combined property.
RCW 84.40.230 Contract to purchase public land.
RCW 84.40.240 Annual list of lands sold or contracted to be sold to be furnished assessor.
RCW 84.40.315 Federal agencies and property taxable when federal law permits.
RCW 84.56.340 Payment on part of parcel or tract or on undivided interest or fractional interest – Division –
Certification – Appeal.
RCW 84.60.050 Acquisition by governmental unit of property subject to tax lien or placement under
agreement or order of immediate possession or use -- Effect.
RCW 84
.60.070 Acquisition by governmental unit of property subject to tax lien or placement under
agreement or order of immediate possession or use – Segregation of taxes if only part of
parcel required.
WAC 45
8-07-035 Listing of property – Subdivisions and segregation of interests.
Other References
AGO 2005, No. 2 PROPERTY – REAL ESTATE – COUNTIES – Authority of county to impose procedural
requirements on recording of property boundary disputes resolved by agreement.
Special Notice A
dding New Value to the Assessment Rolls.
6.4 Segregations
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State Constitution, Art. VII, Sections 1 and 2
RCW 28A.315.305 School district organizational changes – Corporate existence – Payment of bonded
indebtedness – Levy authority – Levy requirements for dissolved or annexed financially
insolvent school districts.
RCW 2
8A.323.010 Joint school districts – Defined – Designation.
RCW 28A 323.040 Joint school districts – Administration – County to which joint school district considered as
belonging.
RCW 2
8A.323.060 Joint school districts – Directors – Vacancies.
RCW 28A.323.080 Joint school districts – Assessed valuation – Certification.
RCW 28A.323.090 Joint school districts – Levy of tax.
RCW 28A.323.100 Joint school districts – Levy of tax – Remittance to district treasurer.
RCW 36.21.100 Annual report to department of revenue on property tax levies and related matters.
RCW 39.67.010 Agreements contingent on property tax levy – Authorized.
RCW 39.67.020 Transfer of funds between taxing districts.
RCW 53.36.100 Levy for industrial development district purposes – Notice – Petition - Election
RCW 53.36.160 Multiyear levy periods – Requirements.
RCW 73.08.080 Tax levy authorized. [Veterans Assistance Fund.]
RCW 84.08.140 Appeals from levy of taxing district to department of revenue.
RCW 84.09.030 Taxing district boundaries – Establishment.
RCW 84.41.050 Application — Procedures.
RCW 84.48.110 Transcript of proceedings to county assessors – Delinquent tax for certain preceding years
included.
RCW 84
.52.010 Taxes levied or voted in specific amounts -- Effect of constitutional and statutory
limitations.
RCW 84
.52.018 Calculation of tax levy rates when the assessment of highly valued property is in dispute.
RCW 84.52.020 City and district budgets to be filed with county legislative authority.
RCW 84.52.025 Budgets of taxing districts filed with county commissioners to indicate estimate of cash
balance.
RCW 84.52.030 Time of levy.
RCW 84.52.040 Levies to be made on assessed valuation.
RCW 84.52.043 Limitations upon regular property tax levies.
CHAPTER 7 – Levies
7.1 Levy of Taxes
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RCW 84.52.044
Limitations upon regular property tax levies — Participating fire protection jurisdictions.
RCW 84.52.050 Limitation of levies.
RCW 84.52.052 Excess levies authorized – When – Procedure.
RCW 84.52.053
Levies by school districts authorized – When -- Procedure.
RCW 84.52.0531
Levies by school districts – Maximum dollar amount for maintenance and operation
support – Restrictions – Maximum levy percentage – Levy reduction funds – Rules.
RCW 84.52.054
Excess levies – Ballot contents – Eventual dollar rate on tax rolls.
RCW 84.52.056
RCW 84.52.058
Excess levies for capital purposes authorized.
School districts with high/nonhigh relationship
RCW 84.52.063 Rural library district levies.
RCW 84.52.065
State levy for support of common schools.
RCW 84.52.067 State levy for support of common schools – Disposition of funds.
RCW 84.52.069 Emergency medical care and service levies
RCW 84.52.070
Certification of levies to assessor.
RCW 84.52.080
Extension of taxes on rolls – Form of certificate – Delivery to treasurer.
RCW 84.52.085 Property tax errors.
RCW 84.52.105
Affordable housing levies authorized – Declaration of emergency and plan required.
RCW 84.52.120
Metropolitan park districts – Protection of levy from prorationing – Ballot proposition.
RCW 84.52.125 Fire protection districts — Protection from levy prorationing.
RCW 84.52.130
Fire protection district excess levies.
RCW 84.52.135
RCW 84.52.140
County levy for criminal justice purposes.
Additional regular property tax levy authorized
RCW 84.52.700 County airport district levy authorized.
RCW 84.52.703
Mosquito control district levies authorized.
RCW 84.52.706
Rural county library district levy authorized.
RCW 84.52.709
Intercounty rural library district levy authorized.
RCW 84.52.712 Reduction of city levy if part of library district.
RCW 84.52.713
Island library district levy authorized.
RCW 84.52.718
Levy by receiver of disincorporated city authorized.
RCW 84.52.719 Second class city levies.
RCW 84.52.721
Unclassified city sewer fund levy authorized.
RCW 84.52.724
City accident fund levy authorized.
RCW 84.52.727
City emergency fund levy authorized.
RCW 84.52.730
City lowlands and waterway projects levy authorized.
RCW 84.52.733
Metropolitan municipal corporation levy authorized.
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RCW 84.52.736
Metropolitan park district levy authorized.
RCW 84.52.739 Code city accident fund levy authorized.
RCW 84.52.742 County lands assessment fund levy authorized.
RCW 84.52.745
General county levy authorized.
RCW 84.52.749
County rail district tax levies authorized.
RCW 84.52.750 Solid waste disposal district – Excess levies authorized.
RCW 84.52.751
County hospital maintenance levy authorized.
RCW 84.52.754
Park and recreation service area levies authorized.
RCW 84.52.757 Park and recreation district levies authorized.
RCW 84.52.760
County road fund levy authorized.
RCW 84.52.761 Road and bridge service district levies authorized.
RCW 84.52.763
City firemen's pension fund levy authorized.
RCW 84.52.769 Reduction of city levy if part of fire protection district.
RCW 84.52.772
Fire protection district levies authorized.
RCW 84.52.775
Port district levies authorized.
RCW 84.52.778 Public utility district levy authorized.
RCW 84.52.784
Water-sewer district levies authorized.
RCW 84.52.786
Cultural arts, stadium and convention district tax levies authorized.
RCW 84.52.787 Cemetery district levy authorized.
RCW 84.52.790
Public hospital district levy authorized.
RCW 84.52.793 Air pollution control agency levy authorized.
RCW 84.52.796 Mental retardation and developmental disability services levy authorized.
RCW 84.52.799
Veteran's relief fund levy authorized.
RCW 84.52.802
Acquisition of open space,
etc., land or rights to future development by counties, cities,
metropolitan municipal corporations or nonprofit nature conservancy corporation or
association – Property tax levy authorized.
RCW 84.52.808 River improvement fund levy authorized.
RCW 84.52.811 Intercounty river control agreement levy authorized.
RCW 84.52.814
RCW 84.52.816
Flood control zone district levy authorized.
Flood control zone prorationing protection
RCW 84.52.817 Irrigation and rehabilitation district special assessment authorized.
RCW 84.52.820 Reclamation district levy authorized.
RCW 84.52.823
Levy for tax refund funds.
RCW 84.55.045 Applicability of chapter to levy by port district for industrial development district
purposes.
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RCW 84.56.010 E
stablishment of tax rolls by treasurer – Public record – Tax roll account – Authority to
receive, collect taxes.
RCW 84
.56.022 Tax statement to show voter-approved levies.
RCW 84.56.430 Relisting and relevy of tax adjudged void.
RCW 84.68.040 Levy for tax refund fund.
RCW 84.69.020 Grounds for refunds – Determination – Payment – Report.
WAC 458-19-005 Definitions.
WAC 458-19-010 Levy limit and levy rate calculations.
WAC 458-19-020 Levy limit – Method of calculation.
WAC 458-19-025 Restoration of regular levy.
WAC 458-19-030 Levy limit – Consolidation of districts.
WAC 458-19-035 Levy limit – Annexation.
WAC 458-19-040 Levy limit – Newly formed taxing district.
WAC 458-19-045 Levy limit – Removal of limit (lid lift).
WAC 458-19-050 Port district levies.
WAC 458-19-05001 Port district levies for industrial development district purposes.
WAC 458-19-055 Levy limit – Proration of earmarked funds.
WAC 458-19-060 Emergency medical service levy.
WAC 458-19-065 Levy limit – Protection of future levy capacity.
WAC 458-19-070 Procedure to adjust consolidated levy rate for taxing districts when the statutory
aggregate dollar rate limit is exceeded.
WAC 458-19-075 Constitutional one percent levy limit calculation.
WAC 458-19-080 City annexed by fire protection and/or library districts.
WAC 458-19-085 Refunds – Procedures – Applicable limits.
WAC 458-19-095 Fire protection district formation-cities and towns-highest lawful levy.
WAC 458-19-550 State levy – Apportionment between counties.
AGO 1965 No. 65 Taxation – Property – Valuation – "True and fair value."
AGLO 1975, No. 12 Districts – Schools – Elections – Ballot titles.
AGLO 1976, No. 70 Taxation – Real property – Counties – Deadline for annual property tax levies.
AGO 1977, No. 7 Taxation – Property – Pensions – Retirement – Police – Firemen – LEOFF – Property taxes for
firemen's pension fund.
AGO 1977, N
o. 9 Taxation – Property – Cities and towns – Local improvements – Applicability of statutory tax
limitation to certain municipal property taxes.
AGLO 1978, N
o. 29 Districts – Port – Taxation – Restrictions upon property taxation by newly formed port district.
AGO 1981, No. 11 Districts – Port – Taxation – Budget – Timing of certain port district property tax levies.
Other References
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Special Notices 2008 Legislation Updates - Levy Lid Lift, Establishing Taxing District Boundaries, Beach
Management Districts, Binding Site Plans (Issued August 27, 2008)
2010 Legislation Updates (Issued June 30, 2010)
2009 Legislation Updates - Levies & Collection Issues (Issued July 23, 2009)
Taxing District Levy Certification (Issued July 15, 2008)
Determining the Limit Factor for Increases in Property Tax Levies (April
2009)
2011 Legislative Updates & Special Session – Levies, Collection & Appeals
Legislative Update for Assessors and Treasurers – State School Levy,
Enrichment Levies, and State Local Effort Assistance. (August 2017)
Legislative changes to tax increment financing (June 2022)
Court Cases Alaska Land Company, Inc. v. King County, (1969) 77 W2d 247, 461 P2d 339.
Dept. of Revenue v. Hoppe, (1973) 82 W2d 549, 512 P2d 1094.
Hoppe v. King County, (1980) 95 W2d 332, 622 P2d 845.
Sator v. Dept. of Revenue, (1977) 89 W2d 338, 572 P2d 1094.
RCW 84.55.005 Definitions. (Effective if unconstitutionality of Initiative Measure No. 747 is affirmed by
pending appeal.)
RCW 84.55.010 Limitations prescribed.
RCW 84.55.0101 Limit factor – Authorization for taxing district to use one hundred one percent or less –
Ordinance or resolution.
RCW 84
.55.015 Restoration of regular levy.
RCW 84.55.020 Limitation upon first levy for district created from consolidation.
RCW 84.55.030 Limitation upon first levy following annexation.
RCW 84.55.035 Inapplicability of limitation to newly-formed taxing district created other than by
consolidation or annexation.
RCW 84.55.040 Increase in statutory dollar rate limitation.
RCW 84.55.045 Applicability of chapter to levy by port district for industrial development district purposes.
RCW 84.55.047 Applicability of chapter to community revitalization financing increment areas.
RCW 84.55.050 Election to authorize increase in regular property tax levy – Limited propositions –
Procedure.
RCW 84.55.060 R
ate rules – Educational program – Other necessary action.
RCW 84.55.070 Inapplicability of chapter to levies for certain purposes.
RCW 84.55.080 Adjustment to tax limitation.
RCW 84.55.092 Protection of future levy capacity.
RCW 84.55.100 Determination of limitations.
RCW 84.55.110 Withdrawal of certain areas of a library district, metropolitan park district, fire protection
7.2 Limitations
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Other References
district, or public hospital district – Calculation of taxes due.
RCW 84.55.120 Public hearing – Taxing district's revenue sources – Adoption of tax increase by ordinance or
resolution.
RCW 84.55.125 L
imitation adjustment for certain leasehold interests
RCW 84.55.130 Inapplicability of limitation to certain multiyear levy periods by port districts.
RCW 84.55.135 Property tax levies or special assessments on dissolved special purpose districts-When
authorized.
WAC 45
8-19-005 Definitions.
WAC 458-19-010 Levy limit and levy rate calculations.
WAC 458-19-020 Levy limit – Method of calculation.
WAC 458-19-025 Restoration of regular levy.
WAC 458-19-030 Levy limit – Consolidation of districts.
WAC 458-19-035 Levy limit – Annexation.
WAC 458-19-040 Levy limit – Newly formed taxing district.
WAC 458-19-045 Levy limit – Removal of limit (lid lift).
WAC 458-19-050 Port district levies.
WAC 458-19-05001 Port district levies for industrial development district purposes.
WAC 458-19-055 Levy limit – Proration of earmarked funds.
WAC 458-19-060 Emergency medical service levy.
WAC 458-19-065 Levy limit – Protection of future levy capacity.
WAC 458-19-070 Procedure to adjust consolidated levy rate for taxing districts when the statutory aggregate
dollar rate limit is exceeded.
WAC 45
8-19-075 Constitutional one percent limit calculation.
WAC 458-19-080 City annexed by fire protection and/or library districts.
WAC 458-19-085 Refunds – Procedures – Applicable limits.
WAC 458-19-090 Fire Protection district formation-Cities and towns highest lawful levy.
AGLO 1975, No. 86 Taxation – Property – Port districts – Computation of port district property tax under 106%
statutory limitation.
AGLO 1976, No. 6 Taxation – Property – Expiration of 106% limitation upon regular property taxes.
AGO 1977, No. 9 Taxation – Property – Cities and towns – Local improvements – Applicability of statutory tax
limitation to certain municipal property taxes.
AGLO 1977, N
o. 9 Districts – Ports – Elections – Bonds – Taxation – Real property – Passage or failure of
proposition.
AGLO 1978, N
o. 29 Districts – Port – Taxation – Restrictions upon property taxation by newly formed port district.
AGO 1978, No. 29 Taxation – Property – Elections – Extent of voter approval required to exceed 106% limitation.
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AGO 2006, No. 9 Fire Protection Districts – Cities & Towns – Annexation – Taxation – Effect on fire
protection district’s taxing authority of annexing part of the district into a code city
State Constitution,
Art. VII, Sec. 2
Limitation on Levies
Special Notices 2008 Legislation Updates - Levy Lid Lifts, Establishing Taxing District Boundaries, Beach
Management Districts, binding Site Plans (Issued August 27, 2008)
Determining The Levy Limit Factor For Property Tax Increases (Issued April 22, 2009)
Legislative changes to property tax administration (Issued June 9, 2022)
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RCW 27.12.355 Rural county library district, island library district, or intercounty rural library district –
Withdrawal or reannexation of areas.
RCW 27.12.470 Rural partial-county library districts.
RCW 35.61.360 Withdrawal or reannexation of areas. (Metropolitan park district.)
RCW 52.04.056 Withdrawal or reannexation of areas. (Fire protection district.)
RCW 52.04.141 Annexation of contiguous territory not in same county.
RCW 52.04.161 Newly incorporated city or town deemed annexed by district – Withdrawal.
RCW 70.44.235 Withdrawal or reannexation of areas. (Public hospital district.)
RCW 84.55.110 Withdrawal of certain areas of a library district, metropolitan park district, fire protection
district, or public hospital district – Calculation of taxes due.
RCW 84.55.120 Public hearing – Taxing district's revenue sources – Adoption of tax increase by ordinance
or resolution.
Other References
PTA 21.1.021 L
evy Certification Requirements
7.3 Withdrawal or Reannexations of Areas
7.4 Public Hearings – Increasing Revenues
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RCW 84.12.350 Apportionment of value by department of revenue.
RCW 84.16.110 Apportionment of value to counties by department of revenue.
RCW 84.40.185 Individuals, corporations, limited liability companies, associations, partnerships, trusts, or
estates required to list personalty.
RCW 84.48.075 County indicated ratio – Determination by department – Submission of preliminary ratio to
assessor – Rules – Use classes – Review of preliminary ratio – Certification – Examination of
assessment procedures – Adjustment of ratio.
RCW 84.48.080 Equalization of assessments – Taxes for state purposes – Procedure – Levy and
apportionment – Hypothetical levy for establishing consolidated levy – Rules – Record.
RCW 84.52.065 State levy for support of common schools.
WAC 458-53-010 Declaration of purpose.
WAC 458-53-020 Definitions.
WAC 458-53-030 Stratification of assessment rolls – Real property.
WAC 458-53-050 Land use stratification, sales summary and abstract report.
WAC 458-53-070 Real property sales studies.
WAC 458-53-080 Real property sales sample selection.
WAC 458-53-095 Property values used in the ratio study.
WAC 458-53-100 County generated sales studies.
WAC 458-53-105 Review procedures for county studies.
WAC 458-53-130 Real property appraisal studies.
WAC 458-53-135 Indicated real property ratio – Computation.
WAC 458-53-140 Personal property ratio study.
WAC 458-53-160 Indicated personal property ratio – Computation.
WAC 458-53-200 Certification of county preliminary and indicated ratios – Review.
WAC 458-53-210 Appeals.
CHAPTER 8 – Property Tax Annual Ratio Study
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RCW 36.21.080 New construction building permits – When property placed on assessment rolls.
RCW 84.34.090 Extension of additional tax and penalties on tax roll – Lien.
RCW 84.34.100 Payment of additional tax, penalties, and/or interest.
RCW 84.40.020 Assessment date – Average inventory may be used – Public inspection of listing,
documents, and records.
RCW 84.40.040 Time and manner of listing.
RCW 84.40.090 Taxing districts to be designated – Separate assessments.
RCW 84.40.160 Manner of listing real estate – Maps.
RCW 84.40.320 Detail and assessment lists to board of equalization.
RCW 84.48.010 County board of equalization – Formation – Per diem – Meetings – Duties – Records –
Correction of rolls – Extending taxes – Change in valuation, release or commutation of
taxes by county legislative authority prohibited.
RCW 84.48.034 County board of equalization – Duration of order.
RCW 84.48.050 Abstract of rolls to state auditor – State action if assessor does not transmit, when.
RCW 84.48.080 Equalization of assessments – Taxes for state purposes – Procedure – Levy and
apportionment – Hypothetical levy for establishing consolidated levy – Rules –
Record.
RCW 84.48.120 Extension of state taxes.
RCW 84.48.130 Certification of assessed valuation to taxing districts.
RCW 84.52.080 Extension of taxes on rolls – Form of certificate – Delivery to treasurer.
RCW 84.56.010 Establishment of tax rolls by treasurer – Public record – Tax roll account – Authority to
receive, collect taxes.
RCW 84.56.020 Taxes collected by treasurer – Dates of delinquency – Tax statement notice
concerning payment by check – Interest – Penalties.
RCW 84.56.022 Tax statement to show voter-approved levies.
RCW 84.56.025 Waiver of interest and penalties – Circumstances – Provision of death certificate and
affidavit for certain waivers.
RCW 84.56.050 Treasurer's duties on receiving rolls – Notice of taxes due.
RCW 84.56.120
Removal of property from county or state after assessment without paying tax.
RCW 84.56.280 Settlement with state for state taxes – Penalty.
RCW 84.56.290 Adjustment with state for reduced or canceled taxes and for taxes on assessments not
on the certified assessment list.
CHAPTER 9 – Assessment Roll/Tax Roll
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RCW 84.56.300 Annual report of collections to county auditor.
WAC 458-07-030 True and fair value – Defined – Criteria – Highest and best use – Data from property
owner.
WAC 45
8-12-115 Personalty – Taxable situs – In general.
WAC 458-14-025 Assessment roll corrections not requiring board action.
WAC 458-14-026 Assessment roll corrections agreed to by taxpayer
WAC 458-30-280 Notice to withdraw from classification.
WAC 458-30-320 Assessment and tax rolls.
Assessment Roll – Public Utilities
RCW 84.12.350 A
pportionment of value by department of revenue.
RCW 84.12.360 Basis of apportionment.
RCW 84.12.370 Certification to county assessor – Entry upon tax rolls.
RCW 84.16.040 Annual assessment – Sources of information.
RCW 84.16.050 Basis of valuation – Apportionment of system value to state.
RCW 84.16.090 Assessment roll – Notice of valuation.
RCW 84.16.110 Apportionment of value to counties by department of revenue.
RCW 84.16.120 Basis of apportionment.
RCW 84.16.130 Certification to county assessors – Apportionment to taxing districts – Entry upon tax
rolls.
WAC 45
8-50-100 Apportionment of operating property to the various counties and taxing districts. In
general.
Special No
tice Adding New Value to the Assessment Roll (Issued November 27, 2017)
Building Permits In Relationship to Adding Value of New Construction (Issued
September 15, 2008)
Other References
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Diking Districts
Chapter 85.05 RCW Diking districts.
RCW 85.05.135 Special assessments – Budgets – Alternative methods.
RCW 85.05.367 Lands owned by district exempt from taxation.
RCW 85.05.380 Public lands subject to assessment – Rights and liabilities of public corporations.
Chapter 85.18 RCW Levy for continuous benefits – Diking districts
RCW 85.18.010 Levy for continuous benefits authorized -- Base benefits.
Drainage Districts
Chapter 85.06 RCW D
rainage districts and miscellaneous drainage provisions.
RCW 85.06.125 Special assessments – Budgets – Alternative methods.
RCW 85.06.350 Public lands subject to assessment – Rights and liabilities of public corporations.
Diking and Drainage District in Two or More Counties
Chapter 85.24 RCW D
iking and drainage districts in two or more counties.
RCW 85.24.065 Special assessments – Budgets – Alternative methods.
RCW 85.24.250 Municipality may contribute.
RCW 85.24.275 Assessment of state lands.
Flood Control
RCW 86.12.010 C
ounty tax for river improvement fund – Flood control maintenance account.
Flood Control by Counties Jointly
RCW 86.13.010 Boundary line rivers – Contract to control.
RCW 86.13.030 Tax levy in each county – Intercounty river improvement fund.
Flood Control Zone Districts
RCW 86.15.160 Ex
cess levies, assessments, regular levies and charges – Local improvement districts.
CHAPTER 10 – Special Benefit Assessment Districts
10.1 Diking and Drainage
10.2 Flood Control Districts
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Irrigation Districts
RCW 87.03 I
rrigation districts generally.
RCW 87.03.240 Assessments, how and when made – Assessment roll.
RCW 87.03.242 Exemption of farm and agricultural land from special benefit assessments.
Irrigation and Rehabilitation Districts
Chapter 87.84 RCW I
rrigation and rehabilitation districts.
RCW 87.84.070 Special assessments – Notice and election – Collection.
RCW 76.04.610 Forest fire protection assessment.
RCW 52.16.170 Taxation and assessment of lands lying both within a fire protection district and forest
protection assessment area.
RCW 15.09.135 Assessment – Public hearing – Rate – County review – Lien.
Chapter 17.28 RCW Mosquito control districts.
RCW 17.28.100 Election on proposition to levy tax.
RCW 17.28.252 Excess levy authorized.
RCW 17.28.253 District boundaries for tax purposes.
RCW 17.28.255 Classification of property – Assessments.
RCW 17.28.256 Assessments – Roll, hearings, notices, objections, appeal, etc.
RCW 17.28.257 Assessments – Payment, lien, delinquencies, foreclosure, etc.
RCW 17.28.260 General obligation bonds – Excess property tax levies.
RCW 17.12.080 Levies on state and county lands – Levies on state lands to be added to rental or
purchase price.
Chapter 89.30 RCW Reclamation districts of one million acres.
Chapter 88.32 RCW River and harbor improvements.
10.3 Irrigation And Rehabilitation Districts
10.4 Forest Fire Protection Assessment Districts
10.5 Horticultural Assessment Districts
10.6 Mosquito Control Districts
10.7 Pest Control Districts
10.8 Reclamation Districts
10.9 River and Harbor Improvement
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RCW 88.32.040 Establishment of assessment district – Assessments – State lands.
Chapter 36.88 RCW County road improvement districts.
RCW 36.88.080 Property included in district – Method of assessment – Assessment limited by benefit.
RCW 36.88.085 Exemption of farm and agricultural land from special benefit assessments.
Chapter 36.95 RCW Television reception improvement districts.
Chapter 17.04 RCW Weed districts.
RCW 17.04.170 Indian reservation lands – United States lands.
RCW 17.04.180 County and state lands.
RCW 17.04.240 Assessments – Classification of property – Tax levy.
RCW 17.04.245 Assessment – Tax roll – Collection.
Chapter 17.06 RCW Intercounty weed districts.
RCW 17.06.060 Director’s powers and duties – Taxation – Treasurer – Costs.
Other References
AGO 1984, N
o. 1 Districts – Weed – Taxation – Assessments – Counties – Cities and towns –
Applicability of weed district assessments to certain city-owned land.
Court of Appeals Moses Lake irrigation and Rehabilitation District v. Grant County
Treasurer
Special Notices 2008 Legislation Updates - Levy Lid Lifts, Establishing Taxing District Boundaries,
Beach Management Districts, Binding Site Plans (Issued August 27, 2008)
2009 Legislation Updates - Levies & Collections (Issued July 23, 2009)
10.10 Road Improvement Districts
10.11 Television Reception Improvement District
10.12 Weed Districts
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RCW 84.08.020 Additional powers – To advise county and local officers – Books and blanks – Reports.
RCW 84.08.060 Additional powers – Powers over county boards of equalization – Reconvening – Limitation
on increase in property value in appeals to board of tax appeals from county board of
equalization.
RCW 84
.08.130 Appeals from county board of equalization to board of tax appeals – Notice.
RCW 84.40.020 Assessment date — Average inventory basis may be used — Public inspection of listing,
documents, and records.
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.
RCW 84
.40.150 Sick or absent persons – May report to board of equalization.
RCW 84.40.320 Detail and assessment lists to board of equalization.
RCW 84.48.010 County board of equalization – Formation – Per Diem – Meetings – Duties – Records –
Correction of rolls – Extending taxes – Change in valuation, release or commutation of
taxes by county legislative authority prohibited.
RCW 84
.48.014 County board of equalization – Composition of board – Appointment – Qualifications.
RCW 84.48.018 County board of equalization – Chairman – Quorum.
RCW 84.48.022 County board of equalization – Meetings.
RCW 84.48.026 County board of equalization – Terms – Removal.
RCW 84.48.028 County board of equalization – Clerk – Assistants.
RCW 84.48.032 County board of equalization – Appraisers.
RCW 84.48.034 County board of equalization – Duration of order.
RCW 84.48.036 County board of equalization – Annual budget.
RCW 84.48.038 County board of equalization – Legal advisor.
RCW 84.48.042 County board of equalization – Training school.
RCW 84.48.046 County board of equalization – Operating manual.
RCW 84.48.065 Cancellation and correction of erroneous assessments and assessments on property on
which land use designation is changed.
RCW 84.48.140 Property tax advisor.
RCW 84.48.150 Valuation criteria including comparative sales to be made available to taxpayer – Change.
WAC 458-14-001 Boards of equalization – Introduction.
WAC 458-14-005 Definitions.
CHAPTER 11 – Appeals
11.1 Board of Equalization
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Other References
WAC 458-14-015 Jurisdiction of county boards of equalization.
WAC 458-14-025 Assessment roll corrections not requiring board action.
WAC 458-14-026 Assessment roll corrections agreed to by taxpayer.
WAC 458-14-035 Qualifications of members – Term – Organization of board – Quorum – Adjournment –
Alternate and interim members.
WAC 458-14-046 Regularly convened session – Board duties – Presumption – Equalization to revaluation
year.
WAC 45
8-14-056 Petitions – Time limits – Waiver of filing deadline for good cause.
WAC 458-14-066 Requests for valuation information – Duty to exchange information – Time limits.
WAC 458-14-076 Hearings on petitions.
WAC 458-14-087 Evidence of value – Admissibility – Weight.
WAC 458-14-095 Record of hearings.
WAC 458-14-105 Hearings – Open sessions – Exceptions.
WAC 458-14-116 Orders of the board – Notice of value adjustment – Effective date.
WAC 458-14-127 Reconvened boards – Authority.
WAC 458-14-136 Hearing examiners.
WAC 458-14-146 Conflicts of interest.
WAC 458-14-156 Training seminars.
WAC 458-14-160 Continuances – Ex parte contact.
WAC 458-14-170 Appeals to the state board of tax appeals.
WAC 458-14-171 Direct appeals to board of tax appeals.
AGO 1971, No. 37 Taxation – Property – Counties – Meetings – Public – Attendance by public at sessions of a
county board of equalization.
AGO 1971, N
o. 31 Taxation – Real property – Application of tax exemption provided under Chapter 288,
Laws of 1971, 1st Ex. Sess., to heirs or grantees of a tax exempt property owner.
AGO 1972, N
o. 23 Taxation – Real property – Exemption – Elderly – Sale to noneligible grantee – Portion of
tax to be paid.
AGO 1973, N
o. 16 Offices and officers – County – Board of equalization – Taxation – Jurisdiction of county
board of equalization to increase property tax valuation without notice.
AGO 1977, N
o. 21 Districts – Diking – Elections – Eligibility of contract purchasers to vote in diking district
elections.
AGO 1986, N
o. 3 Counties – Assessor – Taxes – Valuation of property – Presumption of correctness.
Court of Appeals
Division No. 1
University Village v. King County - Total Market Value
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Court Cases Island County on Assessment Ratios v. Dept. of Revenue (1972) 81 W2d 193, 500 P2d 756.
Niichel v. Lancaster (1982) 97 W2d 620, 647 P2d 1021.
RCW 82.03.010 Board created.
RCW 82.03.020 Members – Number – Qualifications – Appointment.
RCW 82.03.030 Terms – Vacancies.
RCW 82.03.040 Removal of members – Grounds – Procedure.
RCW 82.03.050 Operation on part time or full-time basis – Salary – Compensation – Travel expenses.
RCW 82.03.060 Members not to be candidate or hold public office, engage in inconsistent occupation nor
be on political committee – Restriction on leaving board.
RCW 82
.03.070 Executive director, tax referees, clerk, assistants.
RCW 82.03.080 Chairman.
RCW 82.03.090 Office of board – Quorum – Hearings.
RCW 82.03.100 Findings and decisions – Signing – Filing – Public inspection.
RCW 82.03.110 Publication of findings and decisions.
RCW 82.03.120 Journal of final findings and decisions.
RCW 82.03.130 Appeals to board – Jurisdiction as to types of appeals – Filing.
RCW 82.03.140 Appeals to board – Election of formal or informal hearing.
RCW 82.03.150 Appeals to board – Informal hearings, powers of board or tax referees – Assistance.
RCW 82.03.160 Appeals to board – Formal hearings, powers of board or tax referees – Assistance.
RCW 82.03.170 Rules of practice and procedure.
RCW 82.03.180 Judicial review.
RCW 82.03.190 Appeal to board from denial of petition or notice of determination as to reduction or
refund – Procedure – Notice.
RCW 82
.03.200 Appeals from county board of equalization – Evidence submission in advance of hearing.
RCW 84.08.060
Additional powers — Power over county boards of equalization — Reconvening —
Limitation on increase in property value in appeals to board of tax appeals from county
board of equalization.
RCW 84.08.130 A
ppeals from county board of equalization to board of tax appeals – Notice.
WAC 456-09 Formal hearings – Practice and procedure.
WAC 456-10 Informal hearings – Practice and procedure.
11.2 Board of Tax Appeals
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RCW 79.125.450 Second-class shorelands on navigable lakes – Sale.
RCW 84.08.140 Appeals from levy of taxing district to department of revenue.
RCW 84.12.340 Hearings on assessment, time and place of.
RCW 84.14.070 Processing – Approval – Denial – Appeal
RCW 84.16.100 Hearings, time and place of.
RCW 84.26.130 Appeals from decisions on applications. (Historic property.)
RCW 84.33.130 Forestland valuation – Application by owner that land be designated and valued as
forestland – Hearing – Rules – Approval, denial of application – Appeal.
RCW 84
.34.035 Applications for current use classification – Approval or denial – Appeal – Duties of
assessor upon approval.
RCW 84
.34.108 Removal of classification – Factors – Notice of continuance – Additional tax – Lien –
Delinquencies – Exemptions.
RCW 84.36.385 Residences – Claim for exemption – Forms – Change of status – Publication and notice of
qualifications and manner of making claims.
RCW 84
.36.812 Additional tax payable at time of sale – Appeal of assessed values.
RCW 84.36.850 Review – Appeals.
RCW 84.38.040 Declaration to defer special assessments and/or real property taxes – Filing – Contents –
Appeal.
RCW 84.40.039 Reducing valuation after government restriction – Petitioning assessor – Establishing new
valuation – Notice – Appeal – Refund
RCW 84
.70.010 Reduction in value – Abatement – Formulas – Appeal – Physical improvements to qualifying
single-family dwellings.
WAC 45
8-53-210 Appeals.
11.3 Other Appeals
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RCW 39.89.010 Declaration – Purpose.
RCW 39.89.020 Definitions.
RCW 39.89.030 Authority – Conditions.
RCW 39.89.040 Coordination with other programs – Improvements by private developer must meet
applicable state and local laws.
RCW 39
.89.050 Procedure for creating increment areas.
RCW 39.89.060 Public notice – Notice to officials.
RCW 39.89.070 Apportionment of taxes.
RCW 39.89.080 General indebtedness – Security.
RCW 39.89.090 Conclusive presumption of validity.
RCW 39.89.100 Revenue bonds.
RCW 39.89.900 Supplemental nature of chapter.
RCW 39.100.010 Definitions.
RCW 39.100.020 Conditions for financing public improvements.
RCW 39.100.030 Benefit zone creation – Agreement, hearing, and notice requirements – Ordinance
requirements.
RCW 39.100.040 Benefit zone ordinance, publicizing and delivery – Challenges to benefit zone formation.
RCW 39.100.050 Use of excess local excise tax – Boundary information – Definitions.
RCW 39.100.060 Issuance of revenue bonds.
RCW 39.100.900 Effective date – 2006 c 111.
RCW 39.102.010 Finding.
RCW 39.102.020 Definitions.
RCW 39.102.030 Creation.
RCW 39.102.040 Application process – Board approval.
RCW 39.102.050 Demonstration projects.
RCW 39.102.060 Limitations on revenue development areas.
RCW 39.102.070 Local infrastructure financing – Conditions.
RCW 39.102.080 Revenue development area adoption – Process.
RCW 39.102.090 Revenue development area adoption – Ordinance – Hearing and delivery requirements.
RCW 39.102.100 Revenue development area adoption – Notice requirements.
RCW 39.102.110 Local excise tax allocation revenues.
CHAPTER 12 – Tax Increment Financing
12.1 Community Revitalization Financing (CRF)
12.2 Hospital Benefit Zones (HBZ)
12.3 Local Infrastructure Financing Tool (LIFT)
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RCW 39.102.120 Local property tax allocation revenues.
RCW 39.102.130 Use of sales and use tax funds.
RCW 39.102.140 Reporting requirements.
RCW 39.102.150 Issuance of general obligation bonds.
RCW 39.102.160 Use of tax revenue for bond repayment.
RCW 39.102.170 Limitation on bonds issued.
RCW 39.102.190 Revenue bonds to fund public improvements.
RCW 39.102.195 Limitation on use of revenues.
RCW 39.102.200 Joint legislative audit and review committee reports.
RCW 39.102.210 Program evaluation.
RCW 39.102.220 Administration by department and board
RCW 39.102.902 Construction – 2006 c 181.
RCW 39.102.903 Effective date – 2006 c 181
RCW 39.102.905 Expiration date – 2013 2
nd
sp.s. c 21.
RCW 39.104.010 Finding.
RCW 39.104.020 Definitions.
RCW 39.104.030 Conditions.
RCW 39.104.040 Creation of revitalization area.
RCW 39.104.050 Limitations on revitalization areas.
RCW 39.104.060 Use of property tax allocation revenues for revitalization financing – Opting out – Partial
participation.
RCW 39.
104.070 Participating in revitalization financing – Interlocal agreement – Imposition of sales and use
tax – Ordinance to opt out – Notice.
RCW 39.
104.080 Local property tax allocation revenues – Distribution – Determination – Termination –
Exception.
RCW 39.
104.090 Local sales and use tax increments.
RCW 39.104.100 Application process – Department of revenue approval.
RCW 39.104.110 Issuance of general obligation bonds.
RCW 39.104.120 Use of tax revenue for bond repayment.
RCW 39.104.130 Limitation on bonds issued.
RCW 39.104.140 Construction – Port districts – Authority.
RCW 39.104.150 Administration by the department – Adoption of rules.
RCW 39.108.005 Finding.
RCW 39.108.010 Definitions.
12.4 Local Revitalization Financing (LRF)
12.5 Local Infrastructure Project Area Financing (LIPA)
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RCW 39.108.030 Designation of sending areas – Inclusion of agricultural and forestland of long-term
commercial significance.
RCW 39.
108.040 Development rights from agricultural and forestland of long-term commercial significance.
RCW 39.108.050 Designation of sending areas—Inclusion of rural zoned lands under certain circumstances.
RCW 39.108.060 Determination of total number of transferable development rights for agricultural and
forestland of long-term commercial significance and designated rural zoned lands.
RCW 39.108.070 Allocation among local governments of transferable development rights from agricultural
and forestland of long-term commercial significance and designated rural zoned lands.
RCW 39.108.080 Development plan for infrastructure.
RCW 39.108.090 Program for transfer of development rights into receiving areas – Requirements.
RCW 39-108.100 Development rights available for transfer to receiving cities.
RCW 39.108.110 Quantitative and qualitative performance measures—Reporting.
RCW 39.108.120 Creating a local infrastructure project area.
RCW 39.108.130 Limitations on local infrastructure project areas.
RCW 39.108.140 Participating taxing districts.
RCW 39.108.150 Allocation of property tax revenues.
RCW 39.112.010 Finding.
RCW 39.112.020 Definitions.
RCW 39.112.030 Conditions.
RCW 39.112.040 Creation of revitalization area.
RCW 39.112.050 Limitations on revitalization areas.
RCW 39.112.060 Use of property tax allocation revenues for revitalization financing – Opting out – Partial
participation.
RCW 39.112.070 Participating in revitalization financing – Interlocal agreement – Imposition of sales and use
tax – Ordinance to opt out – Notice.
RCW 39.112.080 Use of tax revenue for bond repayment.
RCW 39.112.090 Limitation on bonds issued.
RCW 35.107.005 Findings – Intent.
RCW 35.107.010 Commercial office space development area—Local sales and use tax remittance program—Local
property tax reinvestment program.
R
CW 35.107.020 Definitions.
RCW 35.107.030 Ordinance establishing commercial office space development area – Requirements.
RCW 35.107.040 Application for a qualifying project – Requirements.
RCW 35.107.050 Application approval by administrative official or committee of the city – When authorized.
12.6 State Land Improvement Financing Area (SLIFA)
12.7 Commercial Office Space Development Area (COSDA)
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RCW 35.107.060 Commercial office development public improvement fund – Required deposits.
RCW 35.107.070 Commercial office development public improvement fund – Expenditures.
RCW 35.107.080 Ownership change in participating projects.
RCW 35.107.090 Joint legislative audit and review committee report.
RCW 39.114.010 Definitions
RCW 39.114.020 Designation of increment areas by local governments – Project analysis – Fees may be
charged to private developers –
Mitigation plan with fire protection districts or regional
fire protection service authorities – Reimbursement of costs - Ordinance adoption
requirements.
RCW 39.114.030
Public improvements
RCW 39.114.040 Notice.
RCW 39.114.050 Apportionment of taxes.
RCW 39.114.060 General indebtedness – Security.
RCW 39.114.070 Direct or collateral attacks.
RCW 39.114.080 Revenue bonds – Issuance.
RCW 39.114.090 Supplemental nature of chapter.
Special Notice Legislative changes to tax increment financing (June 2022)
12.8 Local Tax Increment Financing (LTIF)
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Due
Date
Report
Rule/Law
Division
DOR Contact
Phone #
Email
Feb 28
Calendar Year Collections Report
RCW 84.08
Research & Fiscal Analysis
Frank Wilson
(360) 534-1527
Feb 28
101 Levy Limitations Worksheets
RCW 84.08
Research & Fiscal Analysis
Frank Wilson
(360) 534-1527
Feb 28
Joint District Data
RCW 84.08
Research & Fiscal Analysis
Frank Wilson
(360) 534-1527
Feb 28
TCA Levy Totals Booklet
RCW 84.08
Research & Fiscal Analysis
Frank Wilson
(360) 534-1527
Feb 28
10 Page Levy Report
RCW 84.08.040
Research & Fiscal Analysis
Frank Wilson
(360) 534-1527
Feb 28
Senior and Disabled Relief Report
RCW 84.08.040
Research & Fiscal Analysis
Frank Wilson
(360) 534-1527
Feb 28
Final Values
RCW 84.08.040
Research & Fiscal Analysis
Frank Wilson
(360) 534-1527
Feb 28
Roll Data
RCW 84.08.010
Research & Fiscal Analysis
Frank Wilson
(360) 534-1527
Mar 15
County Statistics for Comparison
Report (reporting form)
N/A
Property Tax
Marilyn O'Connell
(360) 534-1364
Mar 31
Revaluation Plan
WAC 458-07-025
Property Tax
Marilyn O'Connell
(360) 534-1364
Jul 15
Assessor's Certificate of
Assessment Rolls to the County
BOE
WAC 458-53-135
Property Tax
Mary Burket
(360) 534-1368
Aug 31
Taxing District Boundary Report
WAC 458-12-140
Property Tax
Susan Ragland
(360) 534-1369
Sep 01
Personal Property Stratification
Report
WAC 458-53-140
Property Tax
Mary Burket
(360) 534-1368
Sep 15
Assessor's Certificate of New
Construction
N/A
Property Tax
Mary Burket
(360) 534-1368
CHAPTER 13 – Annual Reports
Assessor Reports, Deadlines, and DOR Contacts
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Due
Date
Report
Rule/Law
Division
DOR Contact
Phone #
Email
Value to the County BOE
Oct 15
County Revaluation Progress
Report
RCW 84.41.130
Property Tax
Marilyn O'Connell
(360) 534-1364
Oct 31
Abstract of Assessed Values Report
RCW 84.08.040
Research & Fiscal
Analysis
Frank Wilson
(360) 534-1527
***
Current Use Stratification Report
WAC 458-53-030
Property Tax
Mary Burket
(360) 534-1368
***
Real Property Sales Study (Ratio
Study Valid and Invalid Sales Report
WAC 458-53-100
Property Tax
Mary Burket
(360) 534-1368
***
Real Property Stratification Report
WAC 458-53-135
Property Tax
Mary Burket
(360) 534-1368
* If a due date falls on a Saturday, Sunday, or legal holiday, the due date changes to the next business day (RCW 1.12.070).
*** Report due as soon as possible after rolls are closed. Ratio will be estimated if report(s) are not received by November 30. RCW 84.48.080
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Report Title
Description
How Data is Used
Why Data is Needed
Calendar Year Collections
Report - RCW 84.08
Reports property taxes collected for
each roll including. additions,
collections, cancellations, and the
uncollected balance at the end of each
year.
Provides source data for Property Tax
Statistics Report, used to respond to
legislative staff questions and to complete
data requests.
Statutorily required Annual Property Tax
Statistics report cannot be completed until all
39 collections reports are received.
101 Levy Limitations
Worksheets - RCW 84.08
Used to calculate the levy limit for
regular taxing districts and school
districts.
Data source for fiscal notes/estimates,
source data for Property Tax Statistics, to
develop responses to legislative staff
questions, and to complete data requests.
Statutorily required Annual Property Tax
Statistics report cannot be completed until all
levy reports are received. Accurate fiscal
notes and estimates provided to the
legislature require accurate and complete
data to prevent unintended consequences.
Joint District Data -
RCW 84.08
Parent counties supply assessed value,
rate, levy, and any relevant 101 levy
limit calculations for joint taxing
districts.
Data used to develop fiscal
notes/estimates, source data for Property
Tax Statistics, to develop responses to
legislative staff questions, and to
complete data requests.
Statutorily required Annual Property Tax
Statistics report cannot be completed until all
levy reports are received. Accurate fiscal
notes and estimates provided to the
legislature require accurate and complete
data to prevent unintended consequences.
TCA Levy Totals Booklet -
RCW 84.08
Includes information for each tax code
area (TCA), usually including the taxing
districts, levies, and total rates for each
TCA.
Data used to develop fiscal
notes/estimates, source data for Property
Tax Statistics, to develop responses to
legislative staff questions, and to
complete data requests.
Statutorily required Annual Property Tax
Statistics report cannot be completed until all
levy reports are received. Accurate fiscal
notes and estimates provided to the
legislature require accurate and complete
data to prevent unintended consequences.
10 Page Levy Report -
RCW 84.08.040
List of every value, rate, and amount
levied for each taxing district.
Data used to develop fiscal
notes/estimates, source data for Property
Tax Statistics, to develop responses to
legislative staff questions, and to
complete data requests.
Statutorily required Annual Property Tax
Statistics report cannot be completed until all
levy reports are received. Accurate fiscal
notes and estimates provided to the
legislature require accurate and complete
data to prevent unintended consequences.
Senior and Disabled Relief
Report -
RCW 84.08.040
Summarizes the amount of property tax
relief granted by the senior citizen and
disabled person exemption.
Data used to develop fiscal
notes/estimates, source data for Property
Tax Statistics, to develop responses to
legislative staff questions, and to
complete data requests.
Statutorily required Annual Property Tax
Statistics report cannot be completed until all
reports are received. Accurate fiscal notes
and estimates provided to the legislature
require accurate and complete data to
prevent unintended consequences.
Assessor Required Reports - Narrative
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Report Title
Description
How Data is Used
Why Data is Needed
Final Values -
RCW 84.08.040
Updates real and personal property
values for adjusting the state levy parts
1 and 2.
Values change between when the
abstract report is completed, and when
taxes are actually levied. The state levy
must be adjusted the next year for these
changes in value, this report is used to
make these required adjustments.
Corrections and adjustments to the state levy
must be made in the year following the year
the tax was levied. The state levy cannot be
calculated until all 39 county reports are
received. This allows necessary corrections or
adjustments to be made timely.
Roll Data -
RCW 84.08.010
Includes the entire real and personal
property rolls for the assessment year.
Data includes assessed values, market
values, taxable values, exemption types,
parcel numbers, owner names and
addresses, land use codes, acres, and tax
code areas.
Data used to develop fiscal
notes/estimates, to develop responses to
legislative staff questions, and to
complete data requests.
Accurate fiscal notes and estimates provided
to the legislature require accurate and
complete data to prevent unintended
consequences.
Reduces the number of DOR requests for
additional data due to having complete and
accurate roll data.
County Statistics for
Comparison Report
(reporting form)
As a follow-up to the Revaluation
Progress Report, reports end-of-year
information about appeals, completion
of work, status of software/GIS,
segregations, personal property
auditing, and updates about final budget
and staffing. It does not duplicate data
requested in the Progress Report.
Data used by DOR to monitor appeal
workload, county software usage, and to
produce the Comparison of County
Assessor Statistics report.
Provides DOR with county dates for
completion of revaluation work, status of
county appeal workload, and final budget
and staffing data. This data is important to
determine if a county is likely to complete
their revaluation plan and for working with
the assessor on mitigation of challenges.
Revaluation Plan -
RCW 84.41.041
WAC 458-07-025
Plans cover an inspection cycle of six
years or less. General requirements for a
plan include providing detailed
descriptions of inspection cycles,
revaluation workload, staffing and other
resources.
Allows DOR to ensure each county has a
systematic plan for inspecting all real
property at least once every six years and
that all property is revalued annually.
Revaluation plans may vary in length (up to
six years). By law, assessors must submit
revaluation plans to DOR for review and
approval. DOR reviews and approves plans
and monitors compliance of approved plans.
Assessor’s Certificate of
Assessment Rolls to the
County BOE -
WAC 458-53-135
Serves as a permanent record of locally
assessed values for the county. Includes
value of forest land, current use land,
improvements on current use land,
senior frozen value, real property, and
personal property.
Assessed values are used by DOR in the
annual Ratio Study and the certification
date may be used to determine the
county board of equalization (BOE)
regular convened session.
Assessors must certify the taxable (assessed)
value of locally assessed real/personal
property to the BOE with a copy to the DOR
Ratio Specialist. Timeliness of DOR reconvene
requests may be calculated using the
certification date.
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Report Title
Description
How Data is Used
Why Data is Needed
Taxing District Boundary
Report -
WAC 458-12-140
Taxing district boundary changes must
be reported annually by August 31 or
within 30 days of the change. While no
specific format is required, all
documentation submitted by the taxing
district to the county auditor and the
new map from the assessor should be
provided.
Allows DOR to update GIS system taxing
district and tax code area maps.
Ensures taxing district and tax code area
boundaries are accurate and current. Also
ensures taxpayers are paying the correct
amount of taxes for the districts in the tax
code area where their property is located.
Accurate and timely information ensures
utility values are apportioned to the correct
tax code areas where the assets are located.
Personal Property
Stratification Report -
RCW 36.21.100
WAC 458-53-140
Used to determine the number of
appraisals included in the ratio study
and for ratio calculation. The most
current certified assessment roll is used
for stratification.
Necessary for utilization in the random
sampling process for the next year’s
personal property ratio studies.
Parcel stratification reports are essential for
DOR to calculate the county personal
property ratio to equalize the state school
levy.
Assessor’s Certificate of
New Construction Value to
the County BOE –
RCW 84.40.040
RCW 36.21.080
Provides the value of new construction
added to the assessment roll.
Values are used by DOR for the annual
Ratio Study and the certification date may
be used to determine the county board of
equalization (BOE) regular convened
session.
Assessors must certify the value of new
construction added to the assessment roll to
the BOE with a copy to the DOR Ratio
Specialist. Timeliness of DOR reconvene
requests may be calculated using the
certification date.
County Revaluation Progress
Report -
RCW 84.41.130
WAC 458-07-025
Annual progress report on completion of
approved Revaluation plan. Includes
information on physical inspections,
valuations scheduled and completed,
valuation methods, completion date for
key tasks, new construction data, and
proposed budget and staffing for the
next year.
Data is used to produce the Comparison
of County Assessor Statistic report and to
monitor compliance with approved
revaluation plans. Assessors may use data
to justify filling vacant positions or hiring
additional staff to complete required
work in a timely manner.
Assists DOR in determining if all real property
is inspected in each inspection area annually,
and if the revaluation plan needs
adjustments or amendments. Helps DOR
identify counties at risk for not complying
with an approved revaluation plan, requiring
notification of the county legislative
authority.
Abstract of Assessed Values
-
RCW 84.08.040
Includes senior citizen exemption data,
current use values, new construction
values, real property values subject to
regular levies, personal property values,
property values based on land use
codes, and other miscellaneous data.
Essential for calculating the state levy.
Data also used to develop fiscal
notes/estimates, source data for Property
Tax Statistics and Comparison of County
Assessor Statistics Reports, to develop
responses to legislative staff questions,
and to complete data requests.
The state levy cannot be calculated until all
39 county abstracts are received. The same is
true for the annual Property Tax Statistics
report, which cannot be completed until all
abstracts are received. Accurate fiscal notes
and estimates provided to the legislature
require accurate and complete data to
prevent unintended consequences.
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Report Title
Description
How Data is Used
Why Data is Needed
Current Use Stratification
Report -
RCW 36.21.100
WAC 458-53-030
Used to determine the number of
appraisals included in the ratio study
and for ratio calculation. The most
current certified assessment roll is used
for stratification.
Used by DOR to calculate the current year
current use property ratios. Necessary for
utilization in the random sampling
process for the next year’s ratio studies.
Stratification reports are essential for DOR to
calculate the county current use property
ratio to equalize the state school levy.
Real Property Sales Study
(Ratio Study Valid / Invalid
Sales Report) -
WAC 458-53-100
Study includes all sales occurring in a
county between May 1 (preceding
January of the current assessment year)
and April 30 (of the current assessment
year).
Used by DOR to calculate the current year
real property ratios.
The Assessor is required to submit a sales
study to DOR each year. 1% is deducted from
each recorded sales price, as adjustments for
values transferred that are not assessable as
real property. All sales must be reviewed and
coded as valid or invalid sales (WAC 458-53-
070 & 080). All assessed values must be
updated to reflect the current year value
prior to the report being run.
Real Property Stratification
Report -
RCW 36.21.100
WAC 458-53-135
Grouping of real property within
each county into homogeneous
classifications based upon certain
criteria to obtain representative
samples. Used to determine the
number of appraisals included in the
ratio study and for ratio calculation.
The most current certified
assessment roll is used for
stratification. Counties must stratify
the roll using a land use code
stratification system as prescribed by
DOR (WAC 458-53-030).
Used by DOR to calculate the current
year real property ratios. Necessary
for utilization in the random sampling
process for the next year’s real
property ratio studies.
Sales stratification reports are essential
for DOR to calculate the county real
property ratio to equalize the state
school levy.
*** Report due as soon as possible after rolls are closed. Ratio will be estimated if report(s) are not received by November 30. RCW 84.48.080
DOR – Department of Revenue
RFA – Research and Fiscal Analysis
PT – Property Tax Division
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The following definitions/terminologies are taken from specific property tax statutes, property tax rules,
advisories, or Black's Law Dictionary:
- A -
Ad valorem tax A tax based on the value of property.
Additional tax
(Current Use)
RCW 84.34.108
Additional tax
(Historic Property)
RCW 84.26.090
WAC 458-15-015
Advance tax(Quick
collect) RCW
84.56.070
Advisory value
RCW 84.41.110
WAC 458-53-020
The difference between the property tax paid as open space land, farm and agricultural land,
or timber land and the amount of property tax otherwise due and payable for the seven
years last past had the land not been so classified; plus interest upon the amounts of such
additional tax paid at the same statutory rate charged on delinquent property taxes from the
dates on which such additional tax could have been paid without penalty if the land had
been assessed without penalty if the land had been assessed without regard to classification.
"Additional taxes, interest and penalties: (a) The cost multiplied by the levy rate in each
year the property was subject to special valuation; plus (b) interest on the amounts of
the additional tax at the statutory rate charged on delinquent property taxes from the
dates on which the additional tax could have been paid without penalty if the property
had not been valued as historic property under chapter 84.26
RCW; plus (c) a penalty
equal to twelve percent of the amount determined in (a) and (b)."
Tax collected on personal property, which is to be sold, moved, or liquidated. The tax is
calculated and collected on current year levy, based on new value.
The true and fair value determinations by department appraisers or auditors made at
the request of the county assessor. The value made by them shall not in any manner be
binding upon the assessor.
Appraisal An estimate of value.
Assessment date
RCW 84.40.020
WAC 458-12-360
Assessment ratio
RCW 84.40.030
Assessed value
RCW 84.40.020
RCW 84.04.030
All real and personal property in this state that is 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.
All property shall 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.
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 district, shall be held and construed to mean "assessed value of property" as
defined in RCW 84.04.030.
RCW 84.04.030 – Assessed value of property shall be held and construed to mean
aggregate valuation of 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.
Assessment year January 1 through December 31st of any year. The year the property is listed and
assessed by the county assessor.
APPENDIX A – Definitions and Terminology
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RCW 84.40.020
RCW 84.04.040
The assessment year is the calendar year prior to the year the taxes become due and
payable.
Board of equalization –
County
RCW 84.48.010
WAC 458-14-001
The county governmental authority has the option of either appointing the members
or constituting the board. The board shall consist of not less than three nor more than
seven members and this board shall convene at a time set by statutes. There is no
state board of equalization…Only a state board of tax appeals and the Department of
Revenue.
Bond A written promise/document to pay a specified sum of money at a specified date or
dates in the future together with periodic interest. Revenue and general obligation
bond.
Boundary change
RCW 84.09.030
WAC 458-12-140
Any change in taxing district boundaries, for the purpose of property taxation and the
levy of property taxes. Most taxing district’s boundaries must be established by
August 1 of the year in which the levy is made.
Cancellation Reduction to the tax roll after the roll has been certified for collection for a specific
year.
Change of use
Chapter 84.34 RCW
Chapter 84.33 RCW
Change of venue
(Black's Law Dictionary)
Compensating tax
Chapter 84.33 RCW
Compliance, Notice of
RCW 84.26.080
WAC 458-15-070
Consolidated taxing
district
WAC 458-12-140
Constitutional
limitation
RCW 84.55.010
When land which is classified under chapter 84.34 RCW or designated under chapter
84.33 RCW is applied to some other use.
The removal of a suit begun in one county or district to another county or district for
trial, though the term is also sometimes applied to the removal of a suit from one
court of the same county or district.
Tax calculated on removal from designated forest land classification.
An affidavit on the real estate excise tax form which is signed by the new owner/owners
at the time of sale or transfer of ownership of historic property when they desire the
property to continue under that respective classification.
A combination of all taxing districts whose combined levy for tax purposes makes up
the total levy applicable to an individual property.
The levy for a taxing district in any year shall be set so that the regular property taxes
payable in the following year shall not exceed one hundred one percent of the
amount of regular property taxes lawfully levied for such district in the highest of the
three most recent years in which such taxes were levied for such district plus an
additional dollar amount calculated by multiplying the increase in assessed value
resulting from new construction, improvements to property and any increase in the
assessed value of state assessed property by the regular property tax levy rate of that
district for the preceding year.
The constitutional limitation is often referred to as the "101% limit” or “levy limit."
Contiguous Land adjoining and touching other property held by the same ownership. Land
divided by a public road, railroad, public right of way, or waterway, but otherwise an
- B -
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RCW 84.34.020 integral part of a farming operation.
County commissioner
RCW 36.32.005
County governmental
authority
County legislative
authority
WAC 458-18-510
County recording
authority
RCW 84.04.045
WAC 458-15-015
The term county commissioners when used in Title 36 or other provision of law shall
include the governmental authority empowered to so act under the provisions of a
charter adopted by any county of the state.
The board of county commissioners or county legislative body as established under
Home Rule Charter.
The county commissioners, or in a case of a home rule charter county, the
governmental authority empowered to so act.
The county auditor or the county recording authority as authorized under Home Rule
Charter.
Coupon The interest document specifying the amount of interest and date of payment,
attached to a bond or coupon warrant.
Coupon warrant A warrant payable to the bearer with interest coupons attached. When issued,
constitutes a general obligation of the district.
Current assessment
year
The year the property is listed and valued by the county assessor.
Current tax year The year the taxes are due and payable.
Current use
Chapter 84.34 RCW
Deferred taxes
RCW 84.38.010
WAC 458-18-010
Delinquent
assessments
Delinquent interest
RCW 84.56.020
Department
RCW 84.04.047
Designated forest land
Chapter 84.33 RCW
Destroyed property
RCW 36.21.080
RCW 84.70.010
Present use of the land.
A retired person qualifying under RCW 84.36.381 through 84.36.389 may elect to
defer payment of special assessments and/or real property taxes on his/her residence
an amount of up to 80% of their equity.
Assessment remaining unpaid on and after the due date for which a penalty for non-
payment is attached.
Penalty for non-payment of a tax or assessment by the due date.
Department means the Department of Revenue of the state of Washington.
Land which is primarily devoted to and used for growing and harvesting timber but its
value for other purposes may be greater than its value for use as forest land.
If, on or before December 31 in any calendar year, any real or personal property
placed upon the assessment roll of that year is destroyed in whole or in part, or is in
an area that has been declared a disaster area by the governor and has been reduced
in value by more than twenty percent as a result of a natural disaster, the true and
fair value of such property shall be reduced for that assessment year by an amount
determined by taking the true and fair value of such taxable property before
destruction or reduction in value and deduct there from the true and fair value of the
remaining property after destruction or reduction in value.
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District
WAC 458-18-510
District means any county, city, town, port district, school district, road district, water
district, fire district, other municipal corporation, now or hereafter existing, having
the power or authorized by law to levy or have levied for it, burdens on property for
the purposes of obtaining revenue for public purposes, but shall not include the state.
- E -
Eminent domain,
Power of
The right of government to take private property for public use (usually by purchase).
EMS RCW 84.52.069
Emergency Medical Service.
Ex officio By virtue of the office.
Excess levy
RCW 84.52.052
Levy of additional taxes by any taxing district over and above the regular/statutory
rate. Approved by the electors at a special or general election. Voter approved levies
in accordance with RCW 84.52.052; this does not include the EMS, Port, and PUD
districts.
Export An export is an article that is sent, taken or carried out (Black's Law Dictionary) of a
state destined to a foreign country. (Rules relating to the Revenue Act of 1935,
Washington state tax commission, p. 135.)
- F -
Farm and agricultural
land
RCW 84.34.020
Fiscal year
RCW 84.04.040
Floating home
RCW 82.45.032
Land devoted primarily to the production of livestock, agricultural commodities, etc.,
for commercial purposes.
The assessment year and fiscal year shall commence January 1
st
and end December
31
st
in each year.
A building on a float used in whole or in part for human habitation as a single family
dwelling, which is not designed for self-propulsion by mechanical means or for
propulsion by means of wind, and which is on the property tax rolls of the county in
which it is located.
Foreign commerce Means that commerce, commercial intercourse, traffic or trade which involves the
purchase, sale or exchange of property and its transportation, or the transportation
of persons, or the transportation of communications or electrical energy, from a state
or territory of the United States to a foreign country, or from a foreign country to a
state or territory of the United States. It includes fish, seafood, or other products
originating on the high seas beyond the territorial limits of the state. (Rules relating to
the Revenue Act of 1935, Washington state tax commission, p. 135.)
Forest land
RCW 84.33.035
"Forest land" is synonymous with "designated forest land" and means any parcel of
land that is twenty or more acres or multiple parcels of land that are contiguous and
total twenty or more acres that is or are devoted primarily to growing and harvesting
timber. Designated forest land means the land only and does not include a residential
home site.
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- G -
Gender, Number and
RCW 84.04.065
General obligation bond
RCW 39.53.010
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 as well as males.
Any bond, note, warrant, certificate of indebtedness, or other obligation of a public
body which constitutes an indebtedness within the meaning of the constitutional
debt limitation.
- H -
Highest and best use
WAC 458-07-030
Historic property
RCW 84.26.020
WAC 458-15-015
Householder
RCW 84.04.050
Basis for valuing property for assessment purposes. Highest and best use is the
most profitable likely use for which a property can be put. It is the use, which will
yield the highest return on the owner's investment.
Real property together with improvements thereon, except property listed in a
register primarily for objects buried below ground, which is: (a) Listed in a local
register of historic places created by comprehensive ordinance, certified by the
secretary of the interior as provided in P.L. 96-515; or (b) Listed in the national
register of historic places.
Every person, married 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.
- I -
Import An import is an article, which comes from a foreign country (not from a state,
territory, or possession of the United States) or originates on the high seas and is
brought into the taxing jurisdiction of a state. (Rules relating to the Revenue Act of
1935, Washington State Tax Commission, p. 135.)
Indicated property ratio
personal
WAC 458-53-160
Indicated real property
ratio
WAC 458-53-135
Interstate
WAC 458-12-115
The sum of the actual total county assessed values is divided by the sum of the
indicated market values to determine the county indicated personal property ratio.
The sum total of the actual real property assessed values, forest land assessed
values, senior freeze assessed values, and current use assessed values is divided by
the sum of the indicated market values to determine the county indicated real
property ratio.
Goods in transit to this state from another state.
Interstate commerce Includes, but is not limited to, that commerce, commercial intercourse, traffic, or
trade which involves the purchase, sale or exchange of property and its
transportation, or the transportation of persons, from one state or territory of the
United States to another. (Rules relating to the Revenue Act of 1935, Washington
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Intrastate
WAC 458-12-115
state tax commission, p. 135.)
Goods in transit from one point in this state to another point within this state.
- J -
Joint taxing district All taxing districts other than the state, county, county roads, city, port, and public utility
districts.
Judgment An amount to be paid or collected by a governmental unit as the result of a court
decision, including condemnation awards in payment for private property taken for
public use.
Board of
equalization
RCW 84.48.010
The Board of Equalization convenes annually on the 15th day of July, or within fourteen
days of the certification of the county assessment rolls, for a period not to exceed four
weeks but shall remain is session not less than three days, for the purpose of receiving
and equalizing the assessed values for all property listed by the assessor on the real and
personal property assessment rolls as of January 1, 12:00 noon meridian time, in the
current year. The board shall hear and act upon all petitions regarding current
assessments properly filed by any aggrieved party.
- L -
Land The soil with everything on it and under it.
Land use code
WAC 458-53-020
Lease for life
WAC 458-16A-100
The identification of each real property parcel by numerical digits as representations of
the major use of the property. The Land Use Code is derived from the Standard Land Use
Coding Manual as prepared by the Federal Bureau of Public Roads and includes use
classifications specified by state law.
A lease that terminates upon the demise of the lessee.
Legislative authority Government authority of a city, town, or county.
Levy
RCW 84.52.040
Life estate
WAC 458-16A-100
Local review board
RCW 84.26.020
Local improvement
district (LID)
Lot, tract, etc.
RCW 84.04.130
The rate percent necessary to raise the amount of taxes for any taxing district within the
county computed by an assessed valuation of any property.
The total dollar amount is also referred to as a levy.
An estate whose duration is limited to the life of the party holding it or of some other
person.
A local body designated by the local legislative authority.
A single charge levied against a parcel of real property to defray the cost of a public
improvement that presumably will benefit only the properties it serves. Public
improvements might be assessments for sidewalks, curbs, sewer, or water lines.
A piece or parcel of real property and piece or parcel of land is any contiguous quantity
of land in the possession of, owned by, or recorded as property of the same claimant,
person or company.
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- M -
Manifest error
RCW 84.68.110
Market value
estimate
Mobile home
RCW 82.50.010
RCW 46.04.302
Modular home
RCW 46.04.303
Any error that is clearly evident from an inspection of any assessment list or tax roll
itself; or any error that becomes clearly evident upon examination of any record of the
county assessor or other public officer, any other error made in process of preparing any
assessment list or tax roll and subsequently becoming evident. Providing that the
correction of any of the above errors does not involve a revaluation of the property.
Value of real property determined by the application of the market data approach, cost
approach and income approach. Any one of the three approaches to value, or all of
them, or a combination of approaches may finally be used in making the final estimate of
market value depending on the circumstances. The market data and income approaches
shall be considered where applicable in all appraisals.
A structure, designed and constructed to be transportable in one or more sections, and
is built on a permanent chassis, and designed to be used as a dwelling with or without a
permanent foundation when connected to the required utilities that include plumbing,
heating, and electrical systems contained therein.
A factory-assembled structure designed primarily for use as a dwelling when connected
to the required utilities that include plumbing, heating, and electrical systems contained
therein, does not contain its own running gear, and must be mounted on a permanent
foundation.
Money, moneys Money or moneys shall be held to mean gold and silver coin, gold and silver certificates,
treasury notes, United States notes, and bank notes.
Municipality A district having powers of local self-government. City, town, etc., having its own self-
government.
- N -
Net cash rental
RCW 84.34.065
New construction
Chapter 36.21 RCW
WAC 458-12-342
Notice of change of value
RCW 84.40.045
WAC 458-12-360
Notice of compliance
RCW 84.26.080
Notice of continuance
Chapter 82.45,84.33
and
84.34
Average rental paid on an annual basis, in cash, for the land being appraised and
other farm and agricultural land of similar quality and similarly situated that is
available for lease for a period of at least three years to any reliable person without
unreasonable restrictions on its use for production of agricultural crops.
The creation of something new rather than the repair or improvement of something
already existing. It is the building or erection of something which did not exist
before, as distinguished from the alteration or repair of something already existing.
A notice mailed by the assessor to the taxpayer when there is a change in the true
and fair value of real property (land and/or improvements) or a change in value of
land in open space classification.
An affidavit on the real estate excise tax form which is signed by the new
owner/owners at the time of sale or transfer of ownership of historic property
when they desire the property to continue under that respective classification.
An affidavit on the real estate excise tax form or a separate form which is signed by
the new owner/owners at the time of sale or transfer of ownership when classified
or designated land (open space, timber land, forest land, or farm and agricultural
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RCW Chapter 458-30 and
458-40 WAC
Number and gender
RCW 84.04.065
land) is desired to continue under the respective classification or designation.
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 as well as males.
Oath/swear
RCW 84.04.070
Omitted personal
property
RCW 84.40.080
WAC 458-12-050
Omitted real property
RCW 84.40.080
WAC 458-12-050
Omitted value
RCW 84.40.080
WAC 458-12-050
Open space land
RCW 84.34.020
"Oath" may be held to mean affirmation and the word "swear" may be held to
mean affirm.
Personal property omitted from the assessment roll. It shall not include personalty
that was listed but improperly valued.
Real property omitted from the assessment roll for any preceding year at the value
for that year. (Limitation of no more than three assessment years from the year of
discovery.)
All personalty that was assessed at less than market value due to inaccurate
reporting by the taxpayer or person reporting said property.
"Open space land" means (a) any land area so designated by an official
comprehensive land use plan adopted by any city or county and zoned accordingly,
or (b) any land area, the preservation of which in its present use would (i) conserve
and enhance natural or scenic resources, or (ii) protect streams or water supply, or
(iii) promote conservation of soils, wetlands, beaches or tidal marshes, or (iv)
enhance the value to the public of abutting or neighboring parks, forests, wildlife
preserves, nature reservations or sanctuaries or other open space, or (v) enhance
recreation opportunities, or (vi) preserve historic sites, or (vii) preserve visual
quality along highway, road, and street corridors or scenic vistas, or (viii) retain in its
natural state tracts of land not less than one acre situated in an urban area and
open to public use on such conditions as may be reasonably required by the
legislative body granting the open space classification, or (c) any land meeting the
definition of farm and agricultural conservation land under RCW 84.34.108(8). As a
condition of granting open space classification, the legislative body may not require
public access on land classified under RCW 84.34.108(1)(b)(iii) for the purpose of
promoting conservation of wetlands.
Ordinance An ordinance of a city or town or resolution or other instrument by which the
governing body of the public body exercising any power hereunder takes formal
action and adopts legislative provisions and matters of some permanency.
Owner The party or parties having the fee interest in land, except where land is subject to
real estate contract "owner" means the contract vendee. Legal owner is the person
holding legal title to the property against which property tax is charged. The term
lienholder is used on personal property.
- O -
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- P -
Person
RCW 84.04.075
Personal property
RCW 84.04.080
Plat
RCW 58.17.020
Power of eminent
domain
Person shall be construed to include firm, company, association, or corporation.
The term personal property is defined in RCW 84.04.080, which should be consulted in
any case where it is at all doubtful whether a given piece of property is real or personal.
A map or representation of a subdivision, showing thereon the division of a tract or
parcel of land into lots, blocks, streets and alleys, or other divisions and dedications.
The right of government to take private property for public use (usually by purchase).
Public utilities
RCW 84.12.200
Chapter 458-50 WAC
PUD
Title 54 RCW
Each company doing intercounty or interstate business in this state that is assessed and
has values certified to the county assessor by the Department of Revenue. The term
"centrally assessed properties" is sometimes used for these properties. The properties
consist of power, communication, and transportation companies.
Public Utility District. The purpose of this district is to conserve the water and power
resources of the state of Washington for the benefit of the people thereof, and to
supply public utility services including water and electricity for all uses.
- Q -
Quick collect
RCW 84.56.070
The collection of taxes which have been levied (second Monday of October) on personal
property that is about to be moved from the county where it has been assessed, about
to be destroyed, sold or disposed of.
- R -
Ratio
RCW 84.48.075
WAC 458-53-020
Ratio study
RCW 84.48.075
WAC 458-53-020
The percentage relationship of real property assessed value to the true and fair value of
real property as determined by real property sales, by department appraisals, or by
department approved county appraisals, or the percentage relationship of personal
property assessed value to the true and fair value of personal property as determined
from department audits or from department approved county audits.
The Department's annual comparison of the relationship between the county assessed
values of real and personal property with the market value of that property as
determined by the Department's analysis of sales, appraisals, and/or audits or the
comparison of the relationship between the county assessed values of real property
classified under chapter 84.34
RCW (current use) with the current use value of that
property as determined by the department.
Real estate Land with improvements on it.
Real property Exclusive rights of possession, dominion, and use. A mental concept of real estate
arising from ownership.
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Regular property
taxes/
regular property tax
levies
RCW 84.04.140
Rehabilitation
RCW 84.26.020
Resolution
RCW 84.41.041
Revenue bond
RCW 39.53.010
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 for a port district or a public utility district.
The process of returning a property to a state of utility through repair or alteration,
which makes possible an efficient contemporary use while preserving those portions
and features of the property which are significant to its architectural and cultural
values.
A special or temporary order of a legislative body (requires less legal formality than an
ordinance or statute). (See definition of Ordinance.)
Any bond, note, warrant, certificate of indebtedness, or other obligation for the
payment of money issued by a public body or any predecessor of any public body and
which is payable from designated revenues or a special fund but excluding any
obligation constituting an indebtedness within the meaning of the constitutional debt
limitation and any obligation payable solely from special assessments or special
assessments and a guaranty fund.
Sales study
RCW 84.40.030
A study of comparable sales within the past five years for appraisal of real property
using all factors as to time of sale, location, physical or other factors affecting value as
of the assessment date.
Senior taxing district State, county, city and road districts.
Short plat
RCW 58.17.020
Short subdivision
RCW 58.17.020
Situs, taxable
personal property
RCW 84.44.010
WAC 458-12-115
Situs, taxable real
property
WAC 458-12-055
The map or representation of a short subdivision.
The division or re-division of land into four or fewer lots, tracts, parcels, sites, or
divisions for the purpose of sale, lease, or transfer of ownership.
Personal property shall be listed and assessed in the county where it is located.
The situs of real property is at the place where the property is located. The situs of a
possessory interest in real property is at the place where the real property is situated.
Where a parcel of real property is located in more than one taxing district the portion
lying within a particular district is assessable only in that district.
Special assessments
WAC 458-18-010
Special valuation
RCW 84.26.020
State levy
RCW 84.48.080
The charge or obligation imposed by local government upon real property specially
benefited by improvements.
The determination of the assessed value of the historic property subtracting, for up to
ten years, such cost as is approved by the local review board.
The amount levied in any one year for general state purposes shall not exceed the
lawful dollar rate on the dollar of the assessed value of the property of the entire state,
- S -
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State review board
RCW 84.26.020
Stratification
WAC 458-53-020
Subdivision
RCW 58.17.020
which assessed value shall be one hundred percent of the true and fair value of the
property in money.
The advisory council on historic preservation established under chapter 27.34 RCW, or
any successor agency designated by the state to act as the state historic preservation
review board under federal law.
The grouping of the real or personal property assessment records into specific assessed
v
alue and/or use categories for ratio sampling and calculation purposes.
The division or re-division of land into five or more lots, tracts, parcels, sites, or divisions
for the purpose of sale, lease, or transfer of ownership. This does not include a short
subdivision.
Supplemental Tax added to the roll after the roll has been certified for a specific year.
Survey
RCW 58.09.020
Swear, oath
RCW 84.04.070
Survey shall mean the locating and monumenting in accordance with sound principles
of land surveying by or under the supervision of a licensed land surveyor, of points or
lines which define the exterior boundary or boundaries common to two or more
ownerships or which reestablish or restore general land office corners.
Oath may be held to mean affirmation, and the word swear may be held to mean
affirm.
-
Tax/taxes
RCW 84.04.100
Tax code area
WAC 458-19-005
Tax lien
RCW 84.60.010
Taxable situs –
personalty
RCW 84.44.010
WAC 458-12-115
WAC 458-12-120
Taxable situs – real
property
WAC 458-12-055
Taxing district
RCW 84.04.120
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.
A geographical area made up of a unique mix of one or more taxing districts, which is
established for the purpose of properly calculating, collecting, and distributing taxes.
Only one tax code area will have the same combination of taxing districts, with limited
exceptions.
All taxes and levies which have been lawfully imposed or assessed upon the real and
personal property. Liens include charges and expenses concerning the taxes.
A claim that governmental units have upon properties until taxes have been paid.
Personal property shall be listed and assessed in the county where it is situated. The
personal property pertaining to the business of a merchant or of a manufacturer shall
be listed in the town or place where his business is carried.
The situs of real property is at the place where the property is located. The situs of a
possessory interest in real property is at the place where the real property is situated.
Where a parcel of real property is located in more than one taxing district the portion
lying within a particular district is assessable only in that district.
"Taxing district" shall be held and construed to mean and include the state and any
county, city, town, port district, school district, road district, metropolitan park district,
- T -
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WAC 458-12-140
WAC 458-18-510
Taxpayer
WAC 458-18-510
Timber
RCW 84.33.035
Timber land
RCW 84.34.020
(3)
Tract, lot
RCW 84.04.130
water-sewer district or other municipal corporation, now or hereafter existing, having
the power or authorized by law to impose burdens upon property within the district in
proportion to the value thereof, for the purpose of obtaining revenue for public
purposes, as distinguished from municipal corporations authorized to impose burdens,
or for which burdens may be imposed, for such purposes, upon property in proportion
to the benefits accruing thereto.
The person holding legal title to the property against which tax is charged.
"Taxpayer" shall mean any individual, corporation, association, partnership, trust, or
estate whose property has been or will be assessed for property tax purposes according
to Title 84
RCW.
"Timber" means forest trees, standing or down, on privately or publicly owned land,
and except as provided in RCW 84.33.170
includes Christmas trees and short-rotation
hardwoods.
Any parcel of land that is five or more acres or multiple parcels of land that are
contiguous and total five or more acres which is or are devoted primarily to the growth
and harvest of timber for commercial purposes. Timber land means the land only.
"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.
Trending Trending consists of adjusting the sale price of a property or the appraisal value from
the time of sale or appraisal to a specific point in time, which is the January 1
assessment date.
True and Fair Value
RCW 84.40.030
RCW 84.34.065
WAC 458-07-030
The basis of all assessments. Means market value and is the amount of money a buyer
willing but not obligated to buy would pay for it to a seller willing but not obligated to
sell. In arriving at a determination of such value, the assessing officer can consider only
those factors, which can within reason be said to affect the price in negotiations
between a willing purchaser and willing seller.
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- U -
Uniformity All taxes shall be uniform upon the same class of property within the territorial limits of
the authority levying the tax and shall be levied and collected for public purposes only.
(Article VII, Section 1, State Constitution.)
The county commissioners are the authority that levies the tax (not individual taxing
districts) in the county, and all property that comes within their jurisdiction must be
uniformly valued and assessed. This rule firmly prohibits the use of varying assessment
ratios within the confines of the county borders. The assessor must value all real and
personal property at its fair market value and then apply the same or a uniform
assessment ratio thereto. (Carroll Barlow, Snohomish County Assessor v. Washington
State Tax Commission (1967).)
- V -
Value/ valuation
(Black's Law
Dictionary)
Relationship between a thing desired and a potential purchaser. Volume of goods,
commodities, service a thing will command in exchange. It exists in the minds of men
(people create value). Value is related to and influenced by need, utility, scarcity, and
purchasing power.
- W X Y Z -
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Property Tax Advisories
PTA 2.1.2009 Property Tax Bulletins Cancelled.
PTA 4.2.2009 Specific Question Pertaining to the Administration and Qualification of the Land on which a
Residence is Sited for Property Classified as Farm and Agricultural Land Under Chapter 84.34
RCW. (REVISED)
PTA 5.1.2009 Specific Question Pertaining to Land Classified as Farm and Agricultural Land Under Chapter
84.34 RCW, when the Land Qualifies for Classification because of the Commercial Agricultural
Activity Produced from Perennial Plantings.
PTA 6.2.2020 Property Taxability of Motor Vehicles.
PTA 7.1.2009 Sales Tax as an Element of Value.
PTA 8.1.2009 Appraisal of Bed and Breakfast Establishments.
PTA 9.1.2009 Assessment of Supplies.
PTA 10.1.2009 "True Lease" or Security Agreement.
PTA 11.2.2009 Application of the Federal Servicemembers’ Civil Relief Act and the Washington
Service Members’ Civil Relief Act to Property Tax Administration.
PTA 12.3.2014 Classification of Land Used for Christmas Tree Production.
PTA 13.1.2009 Impact of Local Zoning Ordinances on Property Tax Exemptions Granted Under Chapter 84.36
RCW.
PTA 14.2.2009 Transfer or Removal of Land Owned by a Federally Recognized Indian Tribe Classified Under
Chapters 84.33 or 84.34 RCW.
PTA 15.1.2009 Low-Income Housing Valuation.
PTA 16.1.2011 Establishing Additional Eligibility Requirements for the Current Use Program
PTA 17.0.2014 Valuation of Community Land Trust (Resale Restricted) Properties
PTA 18.0.2017 BTA Non-acquiescence
PTA 19.1.2020 Occupancy Requirement for Senior Citizen, Disabled Person, and Disabled Veteran
Property Tax Exemption
PTA 20.1.2021
State-Assessed Utility Company Annual Apportionment Reports
PTA 21.1.2021 Levy Certification Requirements
Special Notices
2008 Legislation Updates – Levy Lid Lift, Establishing Taxing Districts Boundaries, Beach Management Districts,
Binding Site Plans (8/27/2008)
2009 Legislative Updates – Current Use Program and Designated Forestland (7/23/2009)
2009 Legislative Updates – Levies and Collection Issues (7/23/2009)
2010 Legislative Updates (6/30/2010)
2011 Legislative Updates and Special Session – Levies, Collection & Appeal Issues (9/21/2011)
APPENDIX B – Property Tax Advisories & Special Notices
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Assessment of Low Income Housing – Update (10/2/2009)
Building Permits in Relation to Adding Value of New Construction (9/15/2008)
Determining the Limit Factor for Increases in Property Tax Levies (4/22/2009)
Distribution of Additional Tax and Compensating Tax (5/17/2010)
Eliminating the Collection of anticipated taxes and assessments – Legislative update (Revised 1/23/2018)
Industrial Development District Levies for Port Districts (8/8/2013)
Land Containing Historical Sites Classified as Open Space Land (4/8/2011)
Legislative Updates – Changes in the Property Tax Exemption for Museums and Performing Arts Facilities
(7/8/2009)
Legislative Updates – Changes in the Property Tax Exemption for Nonprofit Fair Associations (10/17/2013)
Legislative Updates – Changes in the statute to clarify inclusion of deferral balances in certificates of
delinquency and treatment of proceeds when tax title properties are rented or sold (12/30/2013)
Legislative Update – Current Use, Marijuana, and Designated Forest Land Legislation (6/12/2014)
Legislative Update – Income Thresholds for Property Tax Relief Programs for Senior Citizens and Disabled
Persons (8/12/2015)
Legislative Update – Refunds for Manifest Error Corrections (7/9/2015)
Legislative Update – Standardized Criteria Established for Exempt Nonprofits (6/17/2014)
Legislative Update –Valuation of Publicly Owned Property and Elimination of Leasehold Excise Tax Credit
(1/10/2014)
Legislative Update – Clarifying treatment of deferral lien balances included in certificates of delinquency
(11/13/2015)
Legislative Update for Assessors and Treasurers – State School Levy, Enrichment Levies, and State Local Effort
Assistance (8/22/2017)
Property Tax Exemption for Nonprofit Hospitals (3/6/2009)
Property Valuation Appeals (5/20/2009)
Taxing District Levy Certification (7/15/2008)
Wheat Prices Used to Determine the Assessed Value of Farm & Agricultural Land (10/2/2009)
Withdrawing Land from Classification in the Current Use Program – Legislative Update (12/20/2017)
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Form
Number
Revision Date
Form Title
60 0002* 2-12 Board Clerk's Record of Hearing
60 0003* 5-12 County Secrecy Affidavit
61 0036* 3-12 Appraisal Data Sheet
61 0060* 3-12 Industrial Property Questionnaire
61 0061* 3-12 Rent Information Survey
61 0062 1-19 Application for Continuing Education Credits: Advisory Appraisals
62 0021 8-17 Application for Designated Forest Land Parcels with Same Ownership
62 0033 1-20 Property Owner's Request for Removal of Designated Forest Land
62 0047 8-17 Notice of Removal of Designated Forest Land and Compensating Tax Calculation
62 0048 11-12 Notice of Intent to Remove Designated Forest Land
62 0049 2-12 Notice of Approval or Denial of Application for Designated Forest Land
62 0109 2-12
Notification to Owner of Creation of Local Improvement District and Special Benefit
Assessments
62 0110 8-17 Application for Designated Forest Land Parcels with Multiple Ownerships
63 0001 6-20 Application for Property Tax Exemption
63 0017* 2-12 Deferred Tax Transmittal (Senior Deferral)
63 0023 12-19 Property Tax Assistance Claim Form for Widows / Widowers of Veterans
63 0027 6-19 Application for Exemption of Farm Machinery and Equipment
63 0028 2-12
Notification to Owner of Creation of Local Improvement District and Special Benefit
Assessments
63 0029 8-17
Exemption of Real and Personal Property Used in the Manufacturing of Biodiesel,
Alcohol, or Wood Biomass Fuel
63 0030 6-20 Application for Tribal Land Used for Essential Government Services
63 0032
1-14
Affidavit to Request Removal of Property Tax Delinquency for Manufactured /Mobile
Homes or Park Model Trailers
64 0001 11-15 Petition for Property Tax Refund
64 0002
12-21 Senior Citizen and Disabled Persons Exemption from Real Property Taxes
APPENDIX C – Forms and Publications
C.1 Forms
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Form
Number
Revision Date
Form Title
64 0003
7-21
Taxpayer's Claim for Reduction of Assessments Resulting from Destroyed Real or
Personal Property or Loss of Value in a Declared Disaster Area
64 0004 2-12 Levy Limit Calculation for Districts Not Levying Since 1985
64 0007 9-22 Highest Lawful Levy Calculation and Actual Levy Calculation
64 0009 6-20 Exemption for Physical Improvements to a Single-Family Dwelling
64 0010 10-17 Affidavit of Cooperative Housing or Life Estate for Senior Citizens Exemption
64 0011 12-19 Senior Citizen and Disabled Persons Declaration to Defer
64 0012 2-12 Report on Property Immune from Taxation
64 0014 2-12 Property Tax on Cessation of Use
64 0016 12-17
Senior Citizen / Disabled Persons Gross Income Adjustments for Business, Rental, or
Farm Income
64 0018 11-21
Change in Status Report – Senior Citizen and Disabled Persons Exemption from Real
Property Taxes
64 0019* 1-21 Renewal-Deferral Application for Senior Citizens/People with Disabilities
64 0020* 12-19 Senior Citizen/Disabled Persons Exemption from Real Property Taxes – Renewal
64 0021 7-19
Application for Classification or Reclassification as Open Space Land or Timber Land for
Current Use Assessment
64 0022 6-21 Open Space Taxation Agreement
64 0023 8-17 Notice of Removal of Current Use Classification and Additional Tax Calculations
64 0024 7-19 Current Use Application – Farm and Agricultural Land Classification
64 0025* 12-20 Renewal-Deferral Application for Homeowners with Limited Income
64 0027 8-17 Notice of Request to Withdraw Current Use Assessment Classification
64 0034 10-21
School District Levy Computation for Bond, Capital Project Fund, Transportation Vehicle
Fund, and Enrichment Levies
64 0035 2-12 Application and Certification of Special Valuation on Improvements to Historic Property
64 0036 6-20 Certification of Approval for Special Valuation on Historic Property
64 0037 6-20 Removal of Special Valuation on Historic Property
64 0038 6-14 Application for Transfer of Designated Forest Land to Current Use Classification
64 0043 12-13 Nonprofit Homes for the Aging
64 0044 3-18
Taxpayer Petition to County BOE for Review of Real Property Valuation Determination
for Leasehold Excise Tax Purposes
64 0045 2-12 Assessment Roll Correction Agreement Based on a Change of Land Use Designation
64 0046 2-12
Taxpayer's Request for Change in Valuation Upon Notice of Decision by Local
Government Planning
64 0047 5-20 Notice of Continuance – Land Classified as Current Use or Designated as Forest Land
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Form
Number
Revision Date
Form Title
64 0048
2-12
Request for Reconvening (BOE)
64 0049* 8-12 Notice of Approval to Hear Property Tax Appeals
64 0050* 2-12 Notice of Meeting of County BOE
64 0051 4-20 Assessor's Certificate of Assessment Rolls to County BOE
64 0052 4-20 Assessor’s Certificate of Real Property Assessment Roll to County BOE
64 0053 2-12 Assessor's Answer to Personal Property Petition to the County BOE
64 0054 4-20 Assessor’s Certificate of Personal Property Roll to County BOE
64 0055 6-19 Assessor's Answer to Real Property Petition
64 0056* 7-12 Minutes and Proceedings of the County BOE
64 0058* 5-17 Order of the County BOE
64 0059 2-12 Assessor’s Certificate of New Construction Value to County BOE
64 0060 6-14 Application for Change of Classification or Use
64 0062 2-12
Assessor's Response to Request for Review of Application Denial for Farm and
Agricultural Land Classification and Forest Land Designation
64 0064* 2-12 County Board of Equalization (Sign-in Sheet)
64 0066 2-12
Assessor's Answer to Petition Appealing Current Use Assessment Valuation or Removal
of Classification
64 0070 10-19 Notice of Request to Remove Current Use Assessment Classification
64 0071 12-12 Notice of Intent to Remove Current Use Assessment Classification
64 0072 2-12
Request for Information Verifying Intent to Continue Farm and Agricultural Land
Classification
64 0073 6-19
Request for Information Verifying Intent to Continue Current Use Classification or
Designated Forest Land
64 0075 6-19
Taxpayer Petition to the County BOE for Review of Real Property Valuation
Determination
64 0076 6-19
Taxpayer Petition to the County BOE for Review of Personal Property Valuation
Determination
64 0077 6-19 Taxpayer Petition to the County BOE for Review of Current Use Determination
64 0078 7-19 Assessment Roll Corrections Agreed to by the Taxpayer
64 0079 2-12 Request for Direct Appeal to the State Board of Tax Appeals
64 0080 1-19 Request for Administration of Appraiser Examination
64 0081 1-19 Application for Accreditation as an Ad Valorem Real Property Appraiser
64 0082 7-19 Senior Citizens and Disabled Persons Reduction from Leasehold Excise Tax
64 0083 1-19 Application for Accreditation Renewal
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Form
Number
Revision Date
Form Title
64 0085 9-20 Declaration of Trust for Senior Citizens Property Tax Exemptions
64 0088 3-13
Notice of Approval or Denial of Application for Classification as Farm and Agricultural
Land
64 0090 6-19
Taxpayer Petition to the County BOE for Review of Senior Citizen/Disabled Person
Exemption or Deferral Determination
64 0091 10-13
Application for Exemption of Improvements Benefiting Fish and Wildlife Habitat, Water
Quality, or Water Quantity
64 0092 2-12
Annual Certification for Improvements Being Maintained for the Benefit of Fish and
Wildlife Habitat, Water Quality, or Water Quantity
64 0093 8-17 Notice of Withdrawal of Current Use Assessment Classification
64 0094 1-19 Continuing Education Course Approval Application
64 0095 12-17 Proof of Disability Statement
64 0096 10-20 Prorating worksheet for 1% Constitutional Limit w/ Instructions
64 0097 5-21 Prorating Worksheet for $5.90 Aggregate Limit w/ Instructions
64 0098 2-12 Income Checklist for Senior Citizen / Disabled Persons Property Tax Relief Programs
64 0100 8-21 Levy Certification
64 0101 12-14 Taxing District Ordinance / Resolution
64 0102* 5-22 Electronic Filing of Personal Property Listing
64 0103 2-12
Notice of Approval or Denial of Application for Classification as Open Space or Timber
Land
64 0104 12-19 Personal and Industrial Property Valuation Guidelines
64 0105 12-19 Deferral Application for Homeowners with Limited Income
64 0106 6-22 County Statistics for Comparison Report
64 0108 7-20
Current Use Application Farm and Agricultural Land Classification Parcels with Multiple
Ownerships
64 0109 8-17 Current Use Application Timber Land Classification Parcels with Multiple Ownerships
64 0110 3-20 Certification of Contiguous Parcels with Different Ownerships
64 0111 8-17 Current Use Application Timber Land Classification Parcels with Same Ownership
64 0112 3-18
Taxpayer Petition to the BOE for Exemption for Physical Improvement to a Single Family
Dwelling
64 0113* 10-17
Assessor’s Answer to Petition Appealing Senior Citizen/Disabled Person Exemption
Determination or Deferral Determination
64 0115* 12-19 Income Qualification Worksheet
64 0116 4-21
Request for Real Property Tax Due Date Extension and Payment Agreement Due to
Revenue Loss, Provided in ESHB 1332
64 0117
7-21 Exemption for Qualifying Single Family Residences Damaged by a Natural Disaster
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Form
Number
Revision Date
Form Title
64 0118
12-22
Application for Extension of Property Tax Exemption as Property Used for Nonprofit Low
Income Homeownership Development
65 0004 1-22 Private Car Companies Annual Report
65 0009 1-22 Public Utilities Annual Report (Airline Companies – Domestic)
65 0010 1-22
Public Utilities Annual Report (Small Domestic and Fractional Airplane Companies of Any
Size)
65 0011 1-22 Public Utilities Addendum for Part 91 (Charter Airlines)
65 0012 1-22 Public Utilities Annual Report (Liquid Pipeline Companies)
65 0019 1-22 Public Utilities Annual Report (Railroad Companies)
65 0029 1-22 Public Utilities Annual Report (Telecommunications Companies)
65 0030 1-22 Public Utilities Annual Report (Rural Electric Cooperatives)
65 0032 1-22 Public Utilities Annual Report (Electric Investor Owned)
65 0033 1-22 Public Utilities Annual Report (Natural Gas Pipeline & Distribution)
65 0036
1-22
Public Utilities Annual Report (Wireless Telecommunications Companies)
65 0037 3-17 Notification of Real Property Transfers of Public Utility Companies
Publication
Number
Revision Date
Publication Title
BR 0012 9-12 Paying your Property Taxes Under Protest
BR 0025 3-15 Commercial Vessel Tax (DOR Special Programs Division)
FS 0024 8-10 Resolution/Ordinance Procedures for Increasing Property Tax Revenue
FS 0012 3-16 Homeowner’s Guide to Property Taxes
FS 0080 7-14 Homeowner’s Guide to Mass Appraisal
FS 0014 4-20 Personal Property Tax
FS 0016 10-13 Nonprofit Organizations
FS 0017 LP 12-20 Property Tax Deferrals for Senior Citizens and People with Disabilities
PTFS 0017 EX 12-20 Property Tax Exemptions for Senior Citizens and People with Disabilities
FS 0024 12-15 Guidelines for Timber Management Plans (DOR Special Programs Division)
FS 0026 5-18 Property Tax Tip Sheet- State School Levy
FS 0031 1-22 Property Tax Calendar
FS 0034 5-18 Appealing Your Property Tax Valuations to the County Board of Equalization
FS 0046 7-17 Open Space Taxation Act
FS 0049 7-17 Designated Forest Land
PTFS 0051 12-19 Property Tax Assistance for Widows or Widowers of Disabled Veterans
March 2023
County Assessor’s Reference Manual for Washington State
128
Publication
Number
Revision Date
Publication Title
PTFS 0057 12-20 Property Tax Deferrals for Homeowners with Limited Income
FS 0050 1-15 Property Tax Assessment of Mobile and Manufactured Homes
1-23 County Assessor’s Manual
6-18 County Boards of Equalization Manual
9-22 Levy Manual
7-21 Property Tax Revaluation Manual
11-16 Personal Property Manual
1-20 Current Use and Designated Forestland Manual
Web Based 7-19 Ballot Measure Requirements for Voted Property Tax Levies
* Contact the Department of Revenue for a copy.
Publication
Number
Publication Title
BR 0012 Paying your Property Taxes Under Protest
BR 0025 Commercial Vessel Tax (DOR Special Programs Division)
FS 0024 Resolution/Ordinance Procedures for Increasing Property Tax Revenue
FS 0012 Homeowner’s Guide to Property Taxes
C.2 Publications
March 2023
County Assessor’s Reference Manual for Washington State
129
Publication
Number
Publication Title
FS 0080 Homeowner’s Guide to Mass Appraisal
FS 0014 Personal Property Tax
FS 0016 Nonprofit Organizations
FS 0017 LP Property Tax Deferrals for Senior Citizens and Disabled Persons
PTFS 0017 EX Property Tax Exemptions for Senior Citizens and Disabled Persons
FS 0024 Guidelines for Timber Management Plans (DOR Special Programs Division)
FS 0026 Property Tax Tip Sheet- State School Levy
FS 0031 Property Tax Calendar
FS 0034 Appealing Your Property Tax Valuations to the County Board of Equalization
FS 0046 Open Space Taxation Act
FS 0049 Designated Forest Land
PTFS 0051 Property Tax Assistance for Widows or Widowers of Disabled Veterans
PTFS 0057 Property Tax Deferrals for Homeowners with Limited Income
FS 0050 Property Tax Assessment of Mobile and Manufactured Homes
County Assessor’s Manual
County Boards of Equalization Manual
Levy Manual
Personal Property Manual
Current Use and Designated Forestland Manual
Revaluation Manual
Web Based Ballot Measure Requirements for Voted Property Tax Levies
Industrial Valuation Guidelines
Personal Property Valuation Guidelines
Electronic Filing of Personal Property Listing*
APPENDIX D – Miscellaneous Materials
