Wash. Rev. Code » Title 64 · Chapter 64.34
Revised Code of Washington

Wash. Rev. Code § 64.34.040 (2026)

Separate interests—Taxation

✓ current as of May 2026
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(1) If there is any unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real property.
(2) If there is any unit owner other than a declarant, each unit together with its interest in the common elements must be separately taxed and assessed.
(3) If a development right has an ascertainable market value, the development right shall constitute a separate parcel of real property for property tax purposes and must be separately taxed and assessed to the declarant.
(4) If there is no unit owner other than a declarant, the real property comprising the condominium may be taxed and assessed in any manner provided by law.
[ 1992 c 220 s 3; 1989 c 43 s 1-105.]
Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2016–2024 · leading case: Mdk Gen. Constr., Llc, V. Aspen Grove Owners Ass'n (Wash. Ct. App. 2024).
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Mdk Gen. Constr., Llc, V. Aspen Grove Owners Ass'n (Wash. Ct. App. 2024). · cites it 2× “[RCW 64.34.040.] All other portions of a condominium are the “common elements,” owned in common by the unit owners in undivided shares as tenants in common.”
Dockside Assocs./Pier 30, L.P. v. City of Philadelphia, Bd. of Revision of Taxes (Pa. Commw. Ct. 2016). “§ 47C-1-105; Wash. Rev. Code Ann. § 64.34.040 ; Tenn. Code Ann.”
Wash. Rev. Code § 64.34.040(1): 1 case
Mdk Gen. Constr., Llc, V. Aspen Grove Owners Ass'n (Wash. Ct. App. 2024). “[RCW 64.34.040.] All other portions of a condominium are the “common elements,” owned in common by the unit owners in undivided shares as tenants in common.”
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