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

Wash. Rev. Code § 84.36.080 (2025)

Certain ships and vessels

✓ laws through the 2025 session: 2026 session laws are not yet included
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(1) All ships and vessels which are exempt from excise tax under RCW 82.49.020(2) and excepted from the registration requirements of RCW 88.02.570(10) shall be and are hereby made exempt from all ad valorem taxes, except taxes levied for any state purpose.
(2) All ships and vessels listed in the state or federal register of historical places are exempt from all ad valorem taxes.
[ 2011 c 171 s 126; 2000 c 103 s 24; 1998 c 335 s 5; 1986 c 229 s 1; 1983 2nd ex.s. c 3 s 51; 1983 c 7 s 23; 1961 c 15 s 84.36.080. Prior: 1945 c 82 s 1; 1931 c 81 s 1; Rem. Supp. 1945 s 11111-2.]

Notes:

Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
Effective date—1998 c 335: See note following RCW 84.12.200.
Application—1986 c 229: "This act shall be effective for taxes levied for collection in 1987, and thereafter." [ 1986 c 229 s 4.]
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.
Listing of taxable ships and vessels with department of revenue: RCW 84.40.065.
Valuation of vessels—Apportionment: RCW 84.40.036.
Notes of Decisions
Cited in 2 cases, 1956–1965 · leading case: Alaska Freight Lines, Inc. v. King Cnty., 402 P.2d 670 (Wash. 1965).
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Alaska Freight Lines, Inc. v. King Cnty., 402 P.2d 670 (Wash. 1965). · cites it 2× “Neither are we confronted with any issue arising out of RCW 84.36.080. 1 From the undisputed evidence presented, the trial court entered the following unchallenged findings of fact: That all of the said vessels owned by the plaintiff are used in interstate commerce between the…”
Clark v. Seiber, 296 P.2d 680 (Wash. 1956). · cites it 2× “No county shall be required to transfer to school district funds, on account of school district levies on property assessed pursuant to the provisions of this act, amounts in excess of taxes actually collected by the county treasurer.”
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