Property tax laws & rules

Rules

WAC Name
458-07 Valuation and Revaluation of Real Property
458-10 Accreditation of Real Property Appraisers
458-12 Property Tax Division - Rules for Assessors
458-14 County Boards of Equalization
458-15 Historic Property
458-16 Property Tax -- Exemptions
458-16a Property Tax -- Exemptions -- Homes for the Aging, Senior Citizens and Disabled Persons
458-18 Property Tax Abatements, Credits, Deferrals, and Refunds
458-19 Property Tax Levies, Rates, and Limits
458-30 Open Space Taxation Act Rules
458-50 Intercounty Utilities and Transportation
458-53 Property Tax Annual Ratio Study

Law

RCW Name
84 Property Taxes

Property tax advisories

Property Tax Bulletin Phase-Out--Introduction of Property Tax Advisories (PDF)

Advisories Name
1.1.2014 (PDF) Taxation of Permanent Improvements on Tribal Trust Land
2.1.2009 (PDF) Property Tax Bulletins Canceled
4.3.2012 (PDF) 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)
5.1.2009 (PDF) 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.
6.2.2020 (PDF) Property Taxability of Motor Vehicles
7.1.2009 (PDF) Sales Tax as an Element of Value
8.1.2009 (PDF) Appraisal of Bed and Breakfast Establishments
9.1.2009 (PDF) Assessment of Supplies
10.1.2009 (PDF) "True Lease" or Security Agreement
11.2.2009 (PDF) Application of the Federal Servicemembers’ Civil Relief Act and the Washington Service Members' Civil Relief Act To Property Tax Administration
12.3.2014 (PDF) Classification of Land Used for Christmas Tree Production
13.1.2009 (PDF) Impact of Local Zoning Ordinances on Property Tax Exemptions Granted Under Chapter 84.36 RCW
14.1.2009 (PDF) Transfer or removal of land owned by a federally recognized Indian Tribe classified under chapter 84.33 or 84.34 RCW
14.2.2009 (PDF) Transfer or Removal of Land Owned by a Federally Recognized Indian Tribe Classified Under Chapter 84.33 or 84.34 RCW
15.1.2009 (PDF) Low-Income Housing Valuation
16.1.2011 (PDF) Establishing Additional Eligibility Requirements for the Current Use Program
17.0.2014 (PDF) Valuation of Community Land Trust (Resale Restricted) Properties
18.0.2017 (PDF) BTA Non-acquiescence
19.1.2020 (PDF) Occupancy Requirement for Senior Citizen, Disabled Person, and Disabled Veteran Property Tax Exemption
20.1.2021 (PDF) State-Assessed Utility Company Annual Apportionment Reports
21.1.2021 (PDF) Levy Certification Requirements
22.1.2024 (PDF) County Road Levy Shifts

For more information, see the Rules & laws page