Wash. Rev. Code » Title 36 · Chapter 36.21
Revised Code of Washington

Wash. Rev. Code § 36.21.080 (2026)

✓ current as of May 2026
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The county assessor is authorized to place any property that is increased in value due to construction or alteration for which a building permit was issued, or should have been issued, under chapter 19.27, 19.27A, or 19.28 RCW or other laws providing for building permits on the assessment rolls for the purposes of tax levy up to August 31st of each year. The assessed valuation of the property shall be considered as of July 31st of that year.
[ 1989 c 246 s 4; 1987 c 319 s 5; 1985 c 220 s 1; 1982 1st ex.s. c 46 s 4; 1981 c 274 s 3; 1975 1st ex.s. c 120 s 1; 1974 ex.s. c 196 s 7; 1963 c 4 s 36.21.080. Prior: 1955 c 129 s 5.]

Notes:

Severability—1974 ex.s. c 196: See note following RCW 84.56.020.
Destroyed property, reduction in value, abatement or refund of taxes: Chapter 84.70 RCW.
Notes of Decisions
Cited in 8 cases, 1987–2013 · leading case: Advanced Silicon Materials, L.L.C. v. Grant Cnty., 124 P.3d 294 (Wash. 2005).
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Advanced Silicon Materials, L.L.C. v. Grant Cnty., 124 P.3d 294 (Wash. 2005). · cites it 2× “2d 747 (1987), the court held that the new construction statute (NCS) — RCW 36.21.080 10 — did not violate uniformity.”
Advanced Silicon Materials v. Grant Cnty., 124 P.3d 294 (Wash. 2005). · cites it 2× “2d 747 (1987), the court held that the new construction statute (NCS)—RCW 36.21.080 [5] —did not violate uniformity.”
Fifteen-O-One Fourth Avenue Ltd. P'ship v. Dep't of Revenue, 742 P.2d 747 (Wash. Ct. App. 1987). · cites it 4× “RCW 36.21.080 provides in part: *302 (1) The county assessor is authorized to place any property under the provisions of RCW 36.”
Grays Harbor Energy, LLC v. Grays Harbor Cnty., 307 P.3d 754 (Wash. Ct. App. 2013). · cites it 2× “The new construction rule implements a statute, RCW 36.21.080, that sets a special date for the assessment of real property during a period of new construction.”
Univ. Vill. Ltd. Partners v. King Cnty., 23 P.3d 1090 (Wash. Ct. App. 2001). “15 This includes questions of constitutional magnitude. 16 University Village abandoned this claim in its first amended complaint, affording the trial court no opportunity to consider the issue.”
Legacy Partners Riverpark Apts Bldgs. A/b, Llc, App. v. King Cnty., Res. (Wash. Ct. App. 2013). · cites it 17× “Timeliness Requirements for Listing New Construction—RCW 36.21.080 Legacy argues the Assessor did not have authority to list Legacy's new construction on the assessment rolls after August 31 of either the 2009 or 2010 assessment years, relying upon RCW 36.”
Spring Indep. Sch. Dist. v. Harris Cnty. Appraisal Dist., 889 S.W.2d 562 (Tex. App. 1994). “7 Recently, the state of Washington enacted a statute which captures the value of improvements on the land; the tax assessor may choose an alternative date of July 31 of the tax year to capture the change in value caused by the improvements, rather than waiting until January 1…”
Smith v. Spokane Cnty., 836 P.2d 854 (Wash. Ct. App. 1992). “…construction was not completed before July 31, 1985, no assessment would have been made for the 1986 tax year. See RCW 36.21.080.”
— Wash. Rev. Code § 36.21.080(1) — 1 case
Fifteen-O-One Fourth Avenue Ltd. P'ship v. Dep't of Revenue, 742 P.2d 747 (Wash. Ct. App. 1987). “RCW 36.21.080 provides in part: *302 (1) The county assessor is authorized to place any property under the provisions of RCW 36.”
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