Wash. Rev. Code » Title 84 · Chapter 84.04
Revised Code of Washington

Wash. Rev. Code § 84.04.080 (2026)

"Personal property."

✓ current as of May 2026
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"Personal property" for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, stocks, estates or moneys; all standing timber held or owned separately from the ownership of the land on which it may stand; all fish trap, pound net, reef net, set net and drag seine fishing locations; all leases of real property and leasehold interests therein for a term less than the life of the holder; all improvements upon lands the fee of which is still vested in the United States, or in the state of Washington; all gas and water mains and pipes laid in roads, streets or alleys; and all property of whatsoever kind, name, nature and description, which the law may define or the courts interpret, declare and hold to be personal property for the purpose of taxation and as being subject to the laws and under the jurisdiction of the courts of this state, whether the same be any marine craft, as ships and vessels, or other property holden under the laws and jurisdiction of the courts of this state, be the same at home or abroad: PROVIDED, That mortgages, notes, accounts, certificates of deposit, tax certificates, judgments, state, county, municipal and taxing district bonds and warrants shall not be considered as property for the purpose of this title, and no deduction shall hereafter be made or allowed on account of any indebtedness owed.
[ 1961 c 15 s 84.04.080. Prior: 1925 ex.s. c 130 s 5, part; 1907 c 108 ss 1, 2; 1907 c 48 s 1, part; 1901 ex.s. c 2 s 1, part; 1897 c 71 s 3, part; 1895 c 176 s 1, part; 1893 c 124 s 3, part; 1891 c 140 s 3, part; 1890 p 530 s 3, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; 1871 p 37 s 1, part; 1869 p 176 s 3, part; 1854 p 332 s 4, part; RRS s 11109, part.]

Notes:

Fox, mink, marten declared personalty: RCW 16.72.030.
Notes of Decisions
Cited in 28 cases, 1960–2013 · leading case: Duwamish Warehouse Co. v. Hoppe, 684 P.2d 703 (Wash. 1984).
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Duwamish Warehouse Co. v. Hoppe, 684 P.2d 703 (Wash. 1984). · cites it 8× “In response to Moeller , the Legislature in 1907 amended the statutory definition of personal property (now codified in RCW 84.04.080) for the purposes of taxation "to embrace and include.”
Folsom v. Cnty. of Spokane, 759 P.2d 1196 (Wash. 1988). · cites it 2× “Second, in deciding that the lessee's equity should be valued: The court left unmentioned the rule of RCW 84.04.080 that no deduction be allowed for indebtedness owed.”
Pier 67, Inc. v. King Cnty., 469 P.2d 902 (Wash. 1970). · cites it 6× “It claims that this alternative springs from RCW 84.04.080: “Personal property” for the purposes of taxation, shall be held and construed to embrace and include, .”
Qwest Corp. v. Wash. Util. & Transp. Com'n, 166 P.3d 732 (Wash. Ct. App. 2007). · cites it 4× “040(3). ¶ 20 Qwest also argues that the Cash Transfer Rule exceeds WUTC's authority because it applies to more than just public services companies — it also applies to subsidiaries and affiliates of telecommunications companies, "which, in many instances, may not be public…”
Clark-Kunzl Co. v. Williams, 469 P.2d 874 (Wash. 1970). · cites it 5× “First, as to the six restaurants located on privately owned land, the county is mistaken in its assumption that RCW 84.04.080 provides authority for assessing and taxing these leaseholds separately from the fee interests.”
Cascade Court Ltd. P'ship v. Noble, 20 P.3d 997 (Wash. Ct. App. 2001). “See RCW 84.04.080, .090; WAC 458-12-005, -010.”
Haines v. Anaconda Aluminum Co., 549 P.2d 13 (Wash. 1976). · cites it 2× “Appel *32 lant contends the decision merely interprets RCW 84.04.080 7 and RCW 84.40.030. 8 If the Pier 67 case is only a statutory construction case, then the legislature possesses the necessary power to enact amendatory legislation such as chapter 43.”
City of Kennewick v. Benton Cnty., 131 Wash. 2d 768 (Wash. 1997). · cites it 2× “In discussing the relationship between RCW 84.04.080 and RCW 84.36.010, this court stated: The fee to land held by the United States belongs exclusively *775 to the United States even though the United States holds the fee in trust for the Indian tribe.”
Alaska Land Co. v. King Cnty., 461 P.2d 339 (Wash. 1969). · cites it 3× “He further points out that RCW 84.04.080, providing for taxation of improvements on lands, the fee of which is still vested in the state of Washington, is consistent with this theory.”
Wasser & Winters Co. v. Jefferson Cnty., 528 P.2d 471 (Wash. 1975). · cites it 2× “RCW 84.04.080. If the timber belongs to the State it is exempt from taxation.”
City of Kennewick v. Benton Cnty., 935 P.2d 606 (Wash. 1997). · cites it 2× “In discussing the relationship between RCW 84.04.080 and RCW 84.36.010, this court stated: The fee to land held by the United States belongs exclusively to the United States even though the United States holds the fee in trust for the Indian tribe.”
Washington Imaging Servs., LLC v. Dep't of Revenue, 222 P.3d 801 (Wash. Ct. App. 2009). “RCW 84.04.080 defines “gross income” of the business as the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or…”
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