SUMMARY OF EXEMPTIONS

Taxpayer Savings for 1999-01 Biennium ($000)
- - indicates zero or minimal impact
* *confidential due to insufficient number of taxpayers

RCW Description Year Category State Local
 

PROPERTY TAX: EXEMPTIONS

Public Property
 
35.21.755 Public corporations 1984 Government 970 3,037
35.82.210 " "
84.36.010 Federal government 1854 Government 45,213 141,424
84.36.010 State government 1889 Government 220,154 688,623
84.36.010 County government 1889 Government 210,017 656,915
84.36.010 Cities and towns 1889 Government 106,276 332,421
84.36.010 Public schools: colleges 1889 Government 60,323 188,687
84.36.010 Public schools: K-12 1889 Government 134,311 420,115
84.36.010 Port districts 1911 Government 20,021 62,624
84.36.010 Fire districts 1933 Government 561 1,775
84.36.010 Public utility districts 1931 Government 7,453 74,180
84.36.010 Public hospital districts 1945 Government 3,127 9,780
84.36.010 Foreign consulates 1967 Government 98 306
84.36.010 2nd Narrows bridge 1998 Tax Base - - - -
84.36.130 Airports; cities of other states 1941 Government 12 35
84.36.135 Housing Finance Commission 1983 Government - - - -
84.36.210 Public right-of-way easements 1947 Government 346 1,082
84.36.230 Interstate bridges 1949 Government 2,715 8,493
84.36.451 Leaseholds of public property 1976 Tax Base (22,784) 2,421
 
Nonprofit Organizations
 
84.36.020 Churches & parsonages 1854 Nonprofit-C 16,591 55,581
84.36.030(1) Nonsectarian organizations 1915 Nonprofit-C 2,197 7,360
84.36.030(1) Nonprofit merchandise sales 1983 Nonprofit-C 116 387
84.36.030(2) Church camps 1971 Nonprofit-C 503 1,685
84.36.030(3) Youth organizations 1933 Nonprofit-C 500 1,674
84.36.030(5) Red Cross 1945 Nonprofit-H 192 644
84.36.030(6) Student loan organizations 1987 Nonprofit-O 9 30
84.36.032 Church offices 1975 Nonprofit-C 198 664
84.36.035 Blood banks 1971 Nonprofit-H 239 801
84.36.037 Assembly halls/meeting places 1981 Nonprofit-O 123 412
84.36.040 Day care centers 1973 Nonprofit-H 359 1,202
84.36.040 Nonprofit libraries 1854 Nonprofit-A 11 37
84.36.040 Orphanages 1891 Nonprofit-H 43 145
84.36.040 Nursing homes 1891 Nonprofit-H 1,583 5,300
84.36.040 Nonprofit hospitals 1886 Nonprofit-H 14,394 48,208
84.36.040 Dialysis facilities 1987 Nonprofit-H 946 3,169
84.36.041 Homes for the aging 1989 Nonprofit-H 1,381 4,647
84.36.042 Housing for dev. disabled 1998 Nonprofit-H 76 238
84.36.043 Shelters for homeless persons 1983 Nonprofit-H 979 3,282
84.36.045 Medical research 1975 Nonprofit-H 1,116 3,866
84.36.046 Cancer treatment clinics 1997 Nonprofit-H 31 102
84.36.047 Radio/TV transmission 1977 Nonprofit-O 66 221
84.36.050 Private colleges 1925 Nonprofit-O 8,891 29,778
84.36.050 Private schools: K-12 1925 Nonprofit-O 6,816 22,831
84.36.060 Collections/museums 1915 Nonprofit-A 1,978 6,622
84.36.060 Performing arts 1981 Nonprofit-A 2,629 8,805
84.36.250 Water cooperatives 1965 Nonprofit-O 206 689
84.36.260 Open space/park lands 1967 Nonprofit-O 116 388
84.36.350 Sheltered workshops 1970 Nonprofit-H 618 2,067
84.36.480 Fair associations 1975 Nonprofit-O 10 34
84.36.500 Conservation futures 1984 Nonprofit-O - - - -
84.36.550 Nonprofit fund-raising 1993 Nonprofit-O 39 130
84.36.560 Low-income rental housing 1999 Nonprofit-O 3,078 9,629
84.36.570 Demonstration farms 1999 Nonprofit-O 2 4
   
Private Property    
   
15.76.165 Leased agricultural fair land 1973 Agriculture - - - -
84.14.020 Targeted housing facilities 1995 Economic 205 639
84.26.070 Historic property 1985 Individuals 2,073 6,483
84.33.210 Forest land, spec. assessments 1992 Other 537 1,679
84.36.015 Parcels valued less than $500 1997 Other 12 35
84.36.020 Cemeteries 1854 Other 1,336 4,477
84.36.030(4) Veterans organizations 1929 Other 175 586
84.36.060 Fire companies 1890 Other - - 2
84.36.060 Humane societies 1915 Other 33 109
84.36.255 Habitat/water improvements 1997 Other 42 132
84.36.270 Public stadiums, air space 1967 Other - - - -
84.36.381 Senior citizens/disabled 1967 Individuals 36,278 171,073
84.36.400 Home improvements 1972 Individuals 297 930
84.36.487 Air pollution facilities 1997 Economic 508 1,698
84.36.490 Alcohol fuel facilities 1980 Economic - - - -
84.56.025 Waiver, delinquency penalties 1998 Individuals - - - -
84.56.450 Waiver, Y2K penalties 1999 Economic - - - -
 
Personal Property  
 
84.36.070 Intangibles 1931 Intangibles 3,149,895 10,548,200
84.36.079 Ships under construction 1959 Economic 14 43
84.36.080(1) Commercial vessels 1931 Economic 6,813 24,516
84.36.080(2) Historic vessels 1986 Individuals 24 75
84.36.090 Other ships and vessels 1931 Individuals (9,480) 38,184
84.36.105 Cargo containers 1975 Economic 1,456 4,555
84.36.110(1) Household goods/pers. effects 1871 Individuals 110,469 369,979
84.36.110(2) $3,000 of personal property 1890 Individuals 292 978
84.36.176 Plywood & particle board 1967 Economic - - - -
84.36.181 Metals in transit 1961 Economic - - - -
84.36.190 Metals in cathode/bar form 1949 Economic - - - -
84.36.240 Soil/water conservation dist. 1963 Government 16 49
84.36.300 Goods in transit 1961 Economic - - - -
84.36.470 Agricultural products 1984 Agriculture 13,627 42,625
84.36.140 "
84.36.477 Business inventories 1974 Economic 201,855 631,386
84.36.510 " "
84.36.600 Custom computer software 1991 Economic 3,576 11,184
84.40.030(3) Growing crops 1890 Agriculture 2,335 7,305
84.40.037 Canned computer software 1991 Economic 2,686 8,400
84.40.220 Nursery stock 1971 Agriculture 170 533
 

PROPERTY TAX: DEFERRAL & ALTERNATIVE VALUATION  

 
84.33.120 Forest land, statutory values 1971 Economic 20,809 65,091
84.34.060 Current use, open space/timber 1970 Other 4,407 13,785
84.34.065 Current use, farm land 1973 Agriculture 35,664 111,556
84.36.381(6) Senior citizen value freeze 1995 Individuals 10,364 30,972
84.38.030 Senior citizen deferral 1975 Individuals 4,327 - -
84.40.0305 Assessed value growth limit 1997 Other - - - -
 
 

VEHICLE EXCISE TAXES  

 
82.48.100 Government aircraft 1949 Government 12 - -
82.48.100 Commercial/exper. aircraft 1949 Commerce 26 - -
82.48.100 Aircraft held for sale 1955 Economic 6 - -
82.48.100 Nonresident aircraft 1999 Economic 2 - -
82.49.020 Boats under 16 feet 1983 Individuals 2,740 - -
 
 

PUBLIC UTILITY DISTRICT PRIVILEGE TAX

 
43.52.460 Steam generated power plant 1957 Economic - - - -
 
   

TIMBER EXCISE TAX  

 
84.33.075 Nonprofit youth organizations 1980 Nonprofit-C - - - -
84.33.077 Credit, tax on public timber 1983 Other 12,406 - -
84.33.0775 Timber credit, salmon habitat 1999 Economic 10,000 - -
84.33.086 $50 minimum timber tax 1984 Economic 11 28
84.33.170 Christmas trees/cottonwoods 1971 Agriculture 180 717
 
 

LEASEHOLD EXCISE TAX

 
35.21.755 Public historical sites 1977 Government 331 291
82.29A.020(1) Government manufacturing 1976 Government 1,976 1,734
82.29A.020(1) Access for removing products 1976 Other 335 294
82.29A.020(2) Hanford leases; special fees 1991 Economic 28 26
82.29A.120(1) Credit for excessive tax 1986 Economic 288 252
82.29A.120(2) Product leases, 33% credit 1976 Agriculture 475 414
82.29A.130(3) Subsidized housing 1976 Individuals 10,818 9,489
82.29A.130(5) Public employee residences 1976 Government 420 368
82.29A.130(6) Interests of enrolled Indians 1976 Government 324 285
82.29A.130(7) " " " "
82.29A.130(8) Annual rent less than $250 1976 Economic 1,760 1,543
82.29A.130(9) Leases less than 30 days
82.29A.130(10) Residences pending destruction 1976 Government 54 47
82.29A.130(11) Public works contracts 1976 Government 45 39
82.29A.130(12) Inmate employment programs 1992 Other 33 29
82.29A.130(13) Camps for disabled persons 1995 Nonprofit-H 4 4
82.29A.130(14) Professional baseball stadium 1995 Economic 82 72
82.29A.130(15) Professional football stadium 1997 Economic 46 41
82.29A.130(16) Public facility districts 1999 Economic 71 61
82.29A.132 2nd Narrows bridge 1998 Economic - - - -
82.29A.135 Gasohol facilities 1980 Economic - - - -
 
 

BUSINESS AND OCCUPATION TAX: EXEMPTIONS  

 
Public Activities
 
82.04.312 Small water districts 1997 Government - - - -
82.04.395 Printing by schools 1979 Government 102 - -
82.04.397 Printing by local government 1979 Government 72 - -
82.04.408 Housing Finance Commission 1983 Government 105 - -
82.04.415 Sand/gravel for local roads 1965 Government 299 - -
82.04.416 2nd Narrows bridge 1998 Tax Base - - - -
82.04.418 Grants to local government 1983 Government - - - -
82.04.419 Local govt. business income 1983 Government 20,417 - -
82.04.600 Printing by libraries 1979 Government 7 - -
   
Business Activities  
 
82.04.062 Precious metals & bullion 1985 Economic 325 - -
82.04.110 Aluminum master alloys 1997 Economic * * - -
82.04.120 Seafood processing 1975 Economic 85 - -
82.04.120 Seed conditioning 1987 Agriculture 258 - -
82.04.120 Hay cubing 1997 Agriculture 446 - -
82.04.2403 Fish cleaning 1994 Economic 16 - -
82.04.255 Shared real estate commissions 1970 Economic 9,193 - -
82.04.280 Rental of real estate 1960 Tax Base 73,640 - -
82.04.310 Public utilities 1935 Tax Base 72,548 - -
82.04.315 International banking facilities 1982 Economic 420 - -
82.04.317 Wholesale auto auctions 1997 Economic 860 - -
82.04.320 Insurance premiums 1935 Tax Base 358,404 - -
82.04.322 Health maintenance orgs. 1993 Tax Base 171,325 - -
82.04.330 Agricultural producers 1935 Agriculture 52,710 - -
82.04.410 " " - -
82.04.330 Christmas tree production 1987 Agriculture 587 - -
82.04.100 " " "
82.04.331 Conditioning of seed 1998 Agricultural 997 - -
82.04.332 Wholesaling of grain 1998 Agricultural 15,301 - -
82.04.333 Small timber harvesters 1990 Economic 529 - -
82.04.335 Agricultural fairs 1965 Agriculture 270 - -
82.04.337 Exported processed hops 1987 Agriculture 1,972 - -
82.04.340 Boxing & wrestling matches 1935 Tax Base 6 - -
82.04.350 Horse racing 1935 Tax Base 5,052 - -
82.04.360 Income of employees 1935 Tax Base 1,042,124 - -
82.04.360 Life insurance sellers 1991 Other 1,062 - -
82.04.390 Real estate sales 1945 Tax Base 263,638 - -
82.04.392 Trust accounts 1997 Economic 1,669 - -
82.04.394 Property management 1998 Tax Base 1,411 - -
82.04.405 Credit unions; federal charter 1970 Government 5,175 - -
82.04.405 Credit unions; state charter 1970 Economic 26,925 - -
82.04.421 Discount memberships 1997 Economic * * - -
82.04.423 Direct sellers 1983 Economic 10,426 - -
82.04.425 Accommodation sales 1955 Tax Base 1,446 - -
82.04.4332 Foreign branch campuses 1993 Nonprofit-O - - - -
82.32.045(4) $28,000 minimum for filing 1996 Economic 928 - -
82.32.420 Waiver of penalties, Y2K 1999 Economic 143 - -
 
Nonprofit Organizations
 
82.04.324 Blood banks 1995 Nonprofit-H 773 - -
82.04.327 Adult family homes 1987 Nonprofit-H 329 - -
82.04.338 Services for Hop Commission 1998 Agriculture 10 - -
82.04.339 Church day care 1992 Nonprofit-C 1,983 - -
82.04.3395 Child care resource/referral 1995 Nonprofit-H 5 - -
82.04.355 Commuter ride-sharing 1979 Other 387 - -
82.04.363 Camps & conference centers 1997 Nonprofit-C 119 - -
82.04.3651 Nonprofit fund-raising 1998 Nonprofit-O 49 - -
82.04.367 Student loan organizations 1987 Nonprofit-O * * - -
82.04.368 Credit/debt services 1993 Nonprofit-O 51 - -
82.04.370 Fraternal benefit insurance 1935 Other 3,244 - -
82.04.380 Red Cross 1935 Nonprofit-H * * - -
82.04.385 Sheltered workshops 1970 Nonprofit-O 1,677 - -
82.04.399 Academic transcripts 1996 Nonprofit-O 6 - -
   
   

BUSINESS AND OCCUPATION TAX: DEDUCTIONS  

   
82.04.280(6) Radio & TV broadcasting 1935 Commerce 1,262 - -
82.04.4271 Youth organizations 1981 Nonprofit-C 237 - -
82.04.4281 Investments, nonfinancial firms 1935 Tax Base 719,812 - -
82.04.4281 Subsidiary dividends 1970 Tax Base 1,509 - -
82.04.4282 Membership dues & fees 1935 Nonprofit-O 1,646 - -
82.04.4282 Contributions & donations 1935 Nonprofit-O 6,447 - -
82.04.4282 Tuition fees 1935 Nonprofit-O 25,461 - -
82.04.4282 Trade shows 1989 Nonprofit-O 29 - -
82.04.4283 Cash discounts 1935 Economic 23,749 - -
82.04.4284 Credit losses 1935 Economic 9,590 - -
82.04.4285 Motor vehicle fuel taxes 1935 Tax Base 27,240 - -
82.04.4286 Constitutional exemptions 1935 Commerce 121,073 - -
82.04.4287 Processing horticultural goods 1935 Agriculture 1,346 - -
82.04.4289 Nursing homes 1945 Nonprofit-H 4,404 - -
82.04.4291 Intergovernmental charges 1970 Government - - - -
82.04.4292 Interest on real estate loans 1970 Economic 65,928 - -
82.04.4293 Interest on govt. obligations 1970 Government 5,686 - -
82.04.4294 Interest on agricultural loans 1965 Agriculture * * - -
82.04.4295 Manuf. completed in Wash. 1977 Economic 2,364 - -
82.04.4296 Funeral home reimbursement 1979 Economic 26 - -
82.04.4297 Grants, nonprofit organizations 1979 Nonprofit-H 86,010 - -
82.04.4298 Condominium maint. fees 1979 Economic 3,306 - -
82.04.432 Municipal sewer charges 1967 Government 4,134 - -
82.04.4322 Arts groups, govt. grants 1981 Nonprofit-A 2,667 - -
82.04.4324 " " manufactured items - -
82.04.4326 " " tuition - -
82.04.4327 " " business income - -
82.04.4329 Health insurance pool fees 1987 Economic - - - -
82.04.433 Fuel for commercial vessels 1985 Economic 2,683 - -
82.04.4331 Health insurance claims 1988 Tax Base - - - -
   
   

BUSINESS AND OCCUPATION TAX: DIFFERENTIAL RATES

   
82.04.250(1) Retailers 1983 Economic 26,803 - -
82.04.260(1,a) Manufacturers of flour & oil 1949 Agriculture 1,386 - -
82.04.260(1,b) Manufacturers of seafood 1959 Economic 768 - -
82.04.260(1,c) Processors of fruit/vegetables 1965 Agriculture 15,937 - -
82.04.260(2) Processors of dry peas 1967 Agriculture 54 - -
82.04.260(4) Processors of meat 1967 Agriculture 22,802 - -
82.04.260(5) Nuclear fuel assemblies 1971 Economic - - - -
82.04.260(7) Travel agents 1975 Economic 10,645 - -
82.04.260(8) Charter & freight brokers 1979 Economic 19,497 - -
82.04.260(9) Stevedoring 1979 Economic 16,554 - -
82.04.260(11) Insurance agents 1983 Economic 21,995 - -
82.04.272 Reselling of pres. drugs 1998 Economic - - - -
82.04.290(1) International investment mgmt. 1995 Economic * * - -
82.04.2905 Child care 1998 Individuals 787 - -
    

BUSINESS AND OCCUPATION TAX: CREDITS

   
82.04.427 Pollution control credit 1967 Economic 6,254 - -
82.34.060(2) " " " - -
82.04.4333 Job training services 1996 Economic * * - -
82.04.434 Testing/safety laboratories 1991 Economic * * - -
82.04.440(2,3) Multiple activities; intrastate 1987 Commerce (347) - -
82.04.440(2,4) Multiple activities; interstate 1985 Commerce 3,313 - -
82.04.4451 Small business credit 1994 Economic 49,271 - -
82.04.4452 Research & development 1994 Economic 37,665 - -
82.04.44525 International services 1998 Economic 466 - -
82.04.4453 Ride-sharing incentives 1994 Other - - - -
82.04.4456 Software development 1999 Economic 1,349 - -
82.04.4457 Help-desk services 1999 Economic 486 - -
82.35.050 Cogeneration facilities 1979 Economic - - - -
82.62.030 Credit for new jobs 1986 Economic 15,000 - -