Wash. Rev. Code » Title 84 · Chapter 84.04

Wash. Rev. Code § 84.04.090

"Real property."

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The term "real property" for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in town lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon, except improvements upon lands the fee of which is still vested in the United States, or in the state of Washington, and all rights and privileges thereto belonging or in any wise appertaining, except leases of real property and leasehold interests therein for a term less than the life of the holder; and all substances in and under the same; all standing timber growing thereon, except standing timber owned separately from the ownership of the land upon which the same may stand or be growing; and all property which the law defines or the courts may interpret, declare and hold to be real property under the letter, spirit, intent and meaning of the law for the purposes of taxation. The term real property shall also include a mobile home which has substantially lost its identity as a mobile unit by virtue of its being permanently fixed in location upon land owned or leased by the owner of the mobile home and placed on a permanent foundation (posts or blocks) with fixed pipe connections with sewer, water, or other utilities: PROVIDED, That a mobile home located on land leased by the owner of the mobile home shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
[ 1987 c 155 s 1; 1985 c 395 s 2; 1971 ex.s. c 299 s 70; 1961 c 15 s 84.04.090. Prior: 1925 ex.s. c 130 s 4; 1897 c 71 s 2; 1893 c 124 s 2; 1891 c 140 s 2; 1890 p 530 s 2; 1886 p 48 s 2, part; Code 1881 s 2830, part; 1871 p 37 s 2; 1869 p 176 s 2; RRS s 11108.]

Notes:

Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).
Severability—1971 ex.s. c 299: See note following RCW 82.04.050.
Notes of Decisions
Cited in 16 cases (1 in the last 5 years), 1953–2026 · leading case: Cooper's Mobile Homes, Inc. v. Simmons
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Cooper's Mobile Homes, Inc. v. Simmons (1980) wash · cites it 2× “Although there are situations where a mobile home which is attached to land is treated as a part of the real estate, RCW 84.04.090, State v. Work, 75 Wn.2d 204 , 449 P.”
McCoy v. Lowrie (1953) wash · cites it 4× “, they must have paid the taxes on the minerals, because RCW 84.04.090 ( cf. Rem. Rev. Stat., § 11108), defining "real property" for taxation purposes, states that it includes "the land itself" and "all substances in and under the same.”
Star Iron & Steel Co. v. Pierce County (1971) washctapp · cites it 2× “Under RCW 84.04.090 real property is defined to include the land itself and all rights and privileges appertaining thereto.”
Grays Harbor Energy, LLC v. Grays Harbor County (2013) washctapp “New construction as used in this section refers only to real property, as defined in RCW 84.04.090 and further defined in WAC 458-12-010,.”
SSG Corp. v. Cunningham (1994) washctapp “…. and all buildings, structures or improvements or other fixtures of whatsoever kind thereon . . ..” (Italics ours.) RCW 84.04.090.”
Andrews v. Cusin (1964) wash “, Landlord and Tenant § 26, we find this summation: “Except in so far as the common-law rules may have been modified by statute, terms for years, however long, are chattels real, falling within the classification of personal property.”
Clevenger v. Peterson Construction Co. (1975) washctapp “…mobile home and placed on a permanent foundation with fixed pipe connections with sewer, water, or other utilities. RCW 84.04.090.”
University Village Ltd. Partners v. King County (2001) washctapp “RCW 84.04.090 (emphasis added). RCW 84.04.”
Gilbreath v. PAC. COAST COAL & OIL CO. (1969) wash “080, also *258 means "vacant and unoccupied mineral rights," the McCoys nevertheless have never paid any taxes on the minerals or mineral rights.”
Bucoda Trailer Park, Inc. v. State (1977) washctapp “090 provides that a mobile home is real property for purposes of property taxes, if it has substantially lost its identity as a mobile unit by virtue of its being permanently fixed in location upon land and placed on a permanent foundation with fixed pipe connections with sewer,…”
Gilbreath v. Pacific Coast Coal & Oil Co. (1969) wash “080, also *258 means “vacant and unoccupied mineral rights,” the Mc-Coys nevertheless have never paid any taxes on the mim erais or mineral rights. They argue to the contrary, insisting that, because they have paid all the taxes levied on .”
Us Bank v. North American Title Company (2016) washctapp “This is especially true given that, under RCW 84.04.090, "[t]he term 'real property' for the purposes of taxation shall be held and construed to mean and include the land itself.”
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