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 |
| 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 | - - | - - |
| 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 | - - |
| 43.52.460 | Steam generated power plant | 1957 | Economic | - - | - - |
| 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 |
| 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 | - - |
| 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 | - - | - - |
| 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 | - - |
| 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 | - - |