Wash. Rev. Code » Title 84 · Chapter 84.36
Revised Code of Washington

Wash. Rev. Code § 84.36.005 (2026)

Property subject to taxation

✓ current as of May 2026
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All property now existing, or that is hereafter created or brought into this state, shall be subject to assessment and taxation for state, county, and other taxing district purposes, upon equalized valuations thereof, fixed with reference thereto on the first day of January at twelve o'clock meridian in each year, excepting such as is exempted from taxation by law.
[ 1961 c 15 s 84.36.005. Prior: 1955 c 196 s 2; prior: 1939 c 206 s 8, part; 1933 ex.s. c 19 s 1, part; 1933 c 115 s 1, part; 1929 c 126 s 1, part; 1925 ex.s. c 130 s 7, part; 1915 c 131 s 1, part; 1903 c 178 s 1, part; 1901 c 176 s 1, part; 1899 c 141 s 2, part; 1897 c 71 ss 1, 5, part; 1895 c 176 s 2, part; 1893 c 124 ss 1, 5, part; 1891 c 140 ss 1, 5, part; 1890 p 532 ss 1, 5, part; 1886 p 47 s 1, part; Code 1881 s 2829, part; 1871 p 37 s 4, part; 1869 p 176 s 4, part; 1867 p 61 s 2, part; 1854 p 331 s 2, part; RRS s 11111, part. Formerly RCW 84.40.010.]
Notes of Decisions
Cited in 19 cases (2 in the last 5 years), 1969–2024 · 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 17× “ASiMI contends that January 1, 2002, is the correct valuation date for the 2002 assessments, citing RCW 84.36.005 and RCW 84.40.020. The county, relying on its cyclical revaluation authority under RCW 84.”
Advanced Silicon Materials v. Grant Cnty., 124 P.3d 294 (Wash. 2005). · cites it 17× “ASiMI contends that January 1, 2002, is the correct valuation date for the 2002 assessments, citing RCW 84.36.005 and RCW 84.40.020. The county, relying on its cyclical revaluation authority under RCW 84.”
Grays Harbor Energy, LLC v. Grays Harbor Cnty., 307 P.3d 754 (Wash. Ct. App. 2013). · cites it 4× “Here, RCW 84.36.005 provides that all property is subject to assessment, unless it is “exempted from taxation.”
Timber Traders, Inc. v. Johnston, 548 P.2d 1080 (Wash. 1976). “at if the stock of goods, wares, merchandise or material, whether in a raw or finished state or in process of manufacture, owned or held by any taxpayer on January 1 of any year does not fairly represent the average stock carried by such taxpayer, such stock shall be listed and…”
Alaska Land Co. v. King Cnty., 461 P.2d 339 (Wash. 1969). “RCW 84.36.005 provides: All property now existing, or that is hereafter created or brought into this state, shall be subject to assessment and taxation for state, county, and other taxing district purposes, upon equalized valuations thereof .”
Star Iron & Steel Co. v. Pierce Cnty., 488 P.2d 776 (Wash. Ct. App. 1971). “See RCW 84.36.005. In listing all property but that so exempted as to himself, we think the taxpayer has met the requirements of RCW 84.”
Johnson v. City of Spokane, 577 P.2d 164 (Wash. Ct. App. 1978). “175 stated: At the time of making the assessment of real property, the assessor shall enter each description of property exempt under the provisions of RCW 84.36.005 through 84.36.060, and value and list the same in the manner and subject to the same rule as he is required to…”
Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987). “175, which provides: At the time of making the assessment of real property, the assessor shall enter each description of property exempt under the provisions of RCW 84.36.005 through 84.36.060, and value and list the same in the manner and subject to the same rule as he is…”
Washington Mut. Sav. Bank v. Dep't of Revenue, 893 P.2d 654 (Wash. Ct. App. 1995). · cites it 2× “In this action we must determine whether the improvements under the lease at issue are subject to ad valorem taxation as personal property under RCW 84.36.005 or to leasehold excise taxation under RCW 82.”
P. B. Inv. Co. v. King Cnty., 469 P.2d 893 (Wash. 1970). · cites it 4× “175: At the time of making the assessment of real property, the assessor shall enter each description of property exempt under the provisions of RCW 84.36.005 through 84.36.060, and value and list the same in the manner and subject to the same rule as he is required to assess…”
Pioneer Nat'l Title Ins. v. Cnty. of Spokane, 765 P.2d 36 (Wash. Ct. App. 1988). “At the time of making the assessment of real property, the assessor shall enter each description of property exempt under the provisions of RCW 84.36.005 through 84.36-.060, and value and list the same in the manner and subject to the same rule as he is required to assess all…”
Tacoma Goodwill Indus. Rehab. Ctr., Inc. v. Cnty. of Pierce, 518 P.2d 196 (Wash. Ct. App. 1973). “175 provides: “At the time of making the assessment of real property, the assessor shall enter each description of property exempt under the provisions of RCW 84.36.005 through 84.36.060, and value and list the same in the manner and subject to the same rule as he is required to…”
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