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Chapter 458-16 WAC

|Hide DispositionsLast Update: 10/29/24

PROPERTY TAXEXEMPTIONS

WAC Sections

HTMLPDF458-16-080Improvements to single family dwellingsDefinitionsExemptionLimitationAppeal rights.
HTMLPDF458-16-100Property tax exemptions, generally, rules of construction.
HTMLPDF458-16-1000Property belonging to federally recognized Indian tribesDefinitionsExemptionDeclaration processAppeal rights.
HTMLPDF458-16-110Initial application and renewal declaration.
HTMLPDF458-16-115Personal property exemptions for household goods, furnishings, and personal effects, and for the head of a family.
HTMLPDF458-16-120Appeals.
HTMLPDF458-16-130Change in taxable status of real property.
HTMLPDF458-16-150Cessation of useTaxes collectible for prior years.
HTMLPDF458-16-165Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption.
HTMLPDF458-16-180Public burying grounds or cemeteries.
HTMLPDF458-16-190Churches, parsonages and convents.
HTMLPDF458-16-200Land upon which a church or parsonage shall be built.
HTMLPDF458-16-210Nonprofit organizations, associations, or corporations organized and conducted for nonsectarian purposes.
HTMLPDF458-16-215Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants.
HTMLPDF458-16-220Church camps.
HTMLPDF458-16-230Character building organizations.
HTMLPDF458-16-240Veterans organizations.
HTMLPDF458-16-245Student loan agencies.
HTMLPDF458-16-260Nonprofit child day care centers, free libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities.
HTMLPDF458-16-266Homeownership development.
HTMLPDF458-16-270Schools and colleges.
HTMLPDF458-16-280Art, scientific, and historical collections.
HTMLPDF458-16-282Musical, dance, artistic, dramatic and literary associations.
HTMLPDF458-16-284Fire companies.
HTMLPDF458-16-286Humane societies.
HTMLPDF458-16-290Nature conservancy lands.
HTMLPDF458-16-300Public meeting hallPublic meeting placeCommunity meeting hall.
HTMLPDF458-16-310Community celebration facilities.
HTMLPDF458-16-320Emergency or transitional housing.
HTMLPDF458-16-330Sheltered workshops for persons with disabilities.
HTMLPDF458-16-340Multipurpose senior citizen centers.
HTMLPDF458-16-560Housing for qualifying households.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
458-16-010Senior citizen and disabled persons exemption—Definitions. [Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 83-19-029 (Order PT 83-5), § 458-16-010, filed 9/14/83. Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-010, filed 2/11/81; Order PT 76-1, § 458-16-010, filed 4/7/76; Order PT 74-6, § 458-16-010, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-011Senior citizen and disabled persons exemption—Gross income. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-011, filed 2/11/81.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-012Senior citizens and disabled persons exemption—Adjusted gross income. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-012, filed 2/11/81.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-013Senior citizens and disabled persons exemption—Disposable income. [Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 92-15-058, § 458-16-013, filed 7/13/92, effective 8/13/92; WSR 83-19-029 (Order PT 83-5), § 458-16-013, filed 9/14/83. Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-013, filed 2/11/81.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-020Senior citizen and disabled persons exemption—Qualifications for exemption. [Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 92-15-058, § 458-16-020, filed 7/13/92, effective 8/13/92; WSR 83-19-029 (Order PT 83-5), § 458-16-020, filed 9/14/83. Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-020, filed 2/11/81; Order PT 74-6, § 458-16-020, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-022Senior citizen and disabled persons exemption—Qualifications for cooperative housing. [Order PT 76-1, § 458-16-022, filed 4/7/76.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-030Senior citizen and disabled persons exemption—Claims. [Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 88-13-041 (Order PT 88-8), § 458-16-030, filed 6/9/88; WSR 83-19-029 (Order PT 83-5), § 458-16-030, filed 9/14/83; Order PT 74-6, § 458-16-030, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-040Senior citizen and disabled persons exemption—Denial—Appeal—Penalty—Perjury. [Order PT 74-6, § 458-16-040, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-050Senior citizen and disabled persons exemption—Amount of exemption. [Statutory Authority: RCW 84.36.389. WSR 88-02-008 (Order PT 87-8), § 458-16-050, filed 12/28/87. Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 83-19-029 (Order PT 83-5), § 458-16-050, filed 9/14/83. Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-050, filed 2/11/81; Order PT 74-6, § 458-16-050, filed 9/11/74.] Repealed by WSR 98-14-028, filed 6/22/98, effective 7/23/98. Statutory Authority: RCW 84.36.865, 84.08.010 and 84.08.070.
458-16-060Senior citizen and disabled persons exemption—Transfer of exemption. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-060, filed 2/11/81; Order PT 74-6, § 458-16-060, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-070Senior citizen and disabled persons exemption—Cancellation. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-070, filed 2/11/81; Order PT 74-6, § 458-16-070, filed 9/11/74.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-079Senior citizen and disabled persons exemption—Refunds—Late filings. [Statutory Authority: RCW 84.36.389. WSR 81-05-018 (Order PT 81-6), § 458-16-079, filed 2/11/81.] Repealed by WSR 03-09-002, filed 4/2/03, effective 5/3/03. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. Later promulgation, see chapter 458-16A WAC.
458-16-081Improvements to single family dwellings—Exemption—Filing—Amount—Limits. [Statutory Authority: RCW 84.36.400. WSR 81-04-052 (Order PT 81-1), § 458-16-081, filed 2/4/81; Order PT 75-3, § 458-16-081, filed 5/23/75.] Repealed by WSR 00-09-004, filed 4/5/00, effective 5/6/00. Statutory Authority: RCW 84.36.400 and RCW 84.36.365.
458-16-111Filing fees, penalties and refunds. [Statutory Authority: RCW 84.08.010, 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-111, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.389 and 84.36.865. WSR 88-13-041 (Order PT 88-8), § 458-16-111, filed 6/9/88. Statutory Authority: RCW 84.36.865. WSR 85-05-025 (Order PT 85-1), § 458-16-111, filed 2/15/85; WSR 81-05-017 (Order PT 81-7), § 458-16-111, filed 2/11/81; Order PT 77-2, § 458-16-111, filed 5/23/77.] Repealed by WSR 98-18-006, filed 8/20/98, effective 9/20/98. Statutory Authority: RCW 84.36.865, 84.36.037, 84.36.805, 84.36.815, 84.36.825 and 84.36.840.
458-16-140Property tax exemptions, generally, rules of construction—Proof of exemption. [Order PT 76-2, § 458-16-140, filed 4/7/76. Formerly WAC 458-12-150.] Repealed by Order PT 77-2, filed 5/23/77.
458-16-160Property tax exemptions, generally, rules of construction—Inaccurate information—What constitutes. [Order PT 76-2, § 458-16-160, filed 4/7/76. Formerly WAC 458-12-152.] Repealed by Order PT 77-2, filed 5/23/77.
458-16-170Property tax exemptions, generally, rules of construction—Rental or lease of property deemed to be exempt. [Order PT 76-2, § 458-16-170, filed 4/7/76. Formerly WAC 458-12-153.] Repealed by Order PT 77-2, filed 5/23/77.
458-16-250Property tax exemptions, generally, rules of construction—Relief organizations. [Order PT 76-2, § 458-16-250, filed 4/7/76. Formerly WAC 458-12-220.] Repealed by Order PT 77-2, filed 5/23/77.
458-16-265Nonprofit homes for the aging. [Statutory Authority: RCW 82.08.010, 84.36.865 and 84.36.041. WSR 90-06-048, § 458-16-265, filed 3/2/90, effective 4/2/90.] Repealed by WSR 95-06-042, filed 2/24/95, effective 3/27/95. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.36.041.
458-16-301Applications without penalties. [Statutory Authority: RCW 84.36.865. WSR 81-21-010 (Order PT 81-14), § 458-16-301, filed 10/8/81.] Repealed by WSR 82-22-060 (Order PT 82-8), filed 11/2/82. Statutory Authority: RCW 84.36.865.