Wash. Rev. Code » Title 82 · Chapter 82.29A
Revised Code of Washington

Wash. Rev. Code § 82.29A.030 (2026)

✓ current as of May 2026
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(1) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. However, after the computation of the tax a credit is allowed for any tax collected pursuant to RCW 82.29A.040.
(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.
[ 2015 3rd sp.s. c 6 s 2005; 2010 c 281 s 3; 1983 2nd ex.s. c 3 s 18; 1982 1st ex.s. c 35 s 11; 1975-'76 2nd ex.s. c 61 s 3.]

Notes:

Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Application—2015 3rd sp.s. c 6 ss 2003, 2005, and 2006: See note following RCW 82.29A.020.
Application—2010 c 281: See note following RCW 84.36.010.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Notes of Decisions
Cited in 14 cases, 1981–2020 · leading case: Washington Pub. Ports Ass'n v. Dep't of Revenue, 62 P.3d 462 (Wash. 2003).
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Washington Pub. Ports Ass'n v. Dep't of Revenue, 62 P.3d 462 (Wash. 2003). · cites it 2× “RCW 82.29A.030(1). 7 Chapter 82.29A RCW defines “leasehold interest” as an interest in publicly owned real or personal property which exists by virtue of any lease, permit, license, or any other agreement, written or verbal, between the public owner of the property and a person…”
Duwamish Warehouse Co. v. Hoppe, 684 P.2d 703 (Wash. 1984). · cites it 4× “RCW 82.29A.030. [1] Duwamish pays no "taxable rent" for the improvement because it retains ownership of the warehouse during the pendency of the ground lease.”
CLEAN v. State, 928 P.2d 1054 (Wash. 1996). · cites it 2× “130 and 1995 c 138 s 1 are each amended to read as follows: The following leasehold interests shall be exempt from taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040: (1) All leasehold interests constituting a part of the operating properties of any public utility which is…”
Mac Amusement Co. v. Dep't of Revenue, 633 P.2d 68 (Wash. 1981). · cites it 4× “I RCW 82.29A.030 provides: There is hereby levied and shall be collected a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of…”
City of Snoqualmie v. King Cnty. Exec. Dow Constantine, 386 P.3d 279 (Wash. 2016). “RCW 82.29A.030(l)(a). If the land is not leased, then the tribe must make a “payment in lieu of leasehold excise taxes.”
Clean v. State, 928 P.2d 1054 (Wash. 1997). · cites it 2× “130 and 1995 c 138 s 1 are each amended to read as follows: The following leasehold interests shall be exempt from taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040: (1) All leasehold interests constituting a part of the operating properties of any public utility which is…”
WPPA v. State, Dept. of Revenue, 62 P.3d 462 (Wash. 2003). · cites it 2× “RCW 82.29A.030(1). [7] Chapter 82.29A RCW defines "leasehold interest" as an interest in publicly owned real or personal property which exists by virtue of any lease, permit, license, or any other agreement, written or verbal, between the public owner of the property and a…”
Crystal Mountain, Inc. v. Dep't of Revenue, 295 P.3d 1216 (Wash. Ct. App. 2013). · cites it 4× “¶11 In lieu of the real property tax, RCW 82.29A.030 imposes a leasehold excise tax on leasehold interests in publicly owned land.”
In Re K-Fabricators, Inc., 135 B.R. 654 (Bankr. W.D. Wash. 1992). “RCW 82.29A.030 [emphasis added]. RCW 82.29A.”
Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987). “The provisos were part of a law establishing a "leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a leasehold interest".”
Crystal Chalets Ass'n v. Pierce Cnty., 966 P.2d 424 (Wash. Ct. App. 1998). · cites it 2× “Pursuant to RCW 82.29A.030, the County assesses a leasehold excise tax against CMI based on 12 percent of the taxable rent.”
Des Moines Marina Ass'n v. City of Des Moines, 100 P.3d 310 (Wash. Ct. App. 2004). “RCW 82.29A.030(1), .040. [11] The imposition of the LET was justified as an effort to compensate municipalities for the services to lessees of publicly owned property.”
Show all 14 citing cases →
— Wash. Rev. Code § 82.29A.030(1) — 4 cases
Washington Pub. Ports Ass'n v. Dep't of Revenue, 62 P.3d 462 (Wash. 2003). “RCW 82.29A.030(1). 7 Chapter 82.29A RCW defines “leasehold interest” as an interest in publicly owned real or personal property which exists by virtue of any lease, permit, license, or any other agreement, written or verbal, between the public owner of the property and a person…”
WPPA v. State, Dept. of Revenue, 62 P.3d 462 (Wash. 2003). “RCW 82.29A.030(1). [7] Chapter 82.29A RCW defines "leasehold interest" as an interest in publicly owned real or personal property which exists by virtue of any lease, permit, license, or any other agreement, written or verbal, between the public owner of the property and a…”
Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987). “The provisos were part of a law establishing a "leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a leasehold interest".”
Des Moines Marina Ass'n v. City of Des Moines, 100 P.3d 310 (Wash. Ct. App. 2004). “RCW 82.29A.030(1), .040. [11] The imposition of the LET was justified as an effort to compensate municipalities for the services to lessees of publicly owned property.”
— Wash. Rev. Code § 82.29A.030(1)(a) — 1 case
Crystal Mountain, Inc. v. Dep't of Revenue, 295 P.3d 1216 (Wash. Ct. App. 2013). “¶11 In lieu of the real property tax, RCW 82.29A.030 imposes a leasehold excise tax on leasehold interests in publicly owned land.”
— Wash. Rev. Code § 82.29A.030(l)(a) — 2 cases
City of Snoqualmie v. King Cnty. Exec. Dow Constantine, 386 P.3d 279 (Wash. 2016). “RCW 82.29A.030(l)(a). If the land is not leased, then the tribe must make a “payment in lieu of leasehold excise taxes.”
Crystal Mountain, Inc. v. Dep't of Revenue, 295 P.3d 1216 (Wash. Ct. App. 2013). “¶11 In lieu of the real property tax, RCW 82.29A.030 imposes a leasehold excise tax on leasehold interests in publicly owned land.”
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