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

Wash. Rev. Code § 84.36.451 (2026)

Right to occupy or use certain public property, including leasehold interests

✓ current as of May 2026
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(1) The following property is exempt from taxation: Any and all rights to occupy or use any real or personal property owned in fee or held in trust by:
(a) The United States, the state of Washington, or any political subdivision or municipal corporation of the state of Washington, or a federally recognized Indian tribe for property exempt under RCW 84.36.010; or
(b) A public corporation, commission, or authority created under RCW 35.21.730 or 35.21.660 if the property is listed on or is within a district listed on any federal or state register of historical sites; and
(c) Any leasehold interest arising from the property identified in (a) and (b) of this subsection as defined in RCW 82.29A.020.
(2) The exemption under this section does not apply to:
(a) Any such leasehold interests which are a part of operating properties of public utilities subject to assessment under chapter 84.12 RCW; or
(b) Any such leasehold interest consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes.
(3) The exemption under this section may not be construed to modify the provisions of RCW 84.40.230.
[ 2014 c 207 s 6; 2001 c 26 s 2; 1979 ex.s. c 196 s 10; 1975-'76 2nd ex.s. c 61 s 14.]

Notes:

Application—2014 c 207: See note following RCW 84.36.010.
Application—2001 c 26 ss 2 and 3: See note following RCW 84.40.410.
Effective date—1979 ex.s. c 196: See note following RCW 82.04.240.
Leasehold excise tax: Chapter 82.29A RCW.
Notes of Decisions
Cited in 6 cases, 1984–2013 · 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 2× “In response to these holdings, the Legislature enacted the exemption (RCW 84.36.451) and the "in lieu" excise tax for leases of public land (RCW 82.”
CLEAN v. State, 928 P.2d 1054 (Wash. 1996). “(6) All leasehold interests held by enrolled Indians of lands owned or held by any Indian or Indian tribe where the fee ownership of such property is vested in or held in trust by the United States and which are not subleased to other than to a lessee which would qualify…”
Clean v. State, 928 P.2d 1054 (Wash. 1997). “(6) All leasehold interests held by enrolled Indians of lands owned or held by any Indian or Indian tribe where the fee ownership of such property is vested in or held in trust by the United States and which are not subleased to other than to a lessee which would qualify…”
Crystal Mountain, Inc. v. Dep't of Revenue, 295 P.3d 1216 (Wash. Ct. App. 2013). · cites it 4× “The *935 legislature enacted the leasehold excise tax together with an exemption from the real property tax; thus these two statutes are related.”
Washington Mut. Sav. Bank v. Dep't of Revenue, 893 P.2d 654 (Wash. Ct. App. 1995). · cites it 2× “175, improvements owned or being acquired by contract purchase or otherwise by any lessee or sublessee which are not defined as contract rent shall be taxable to such lessee or sublessee under Title 84 RCW at their full and fair value without any deduction for interests held hy…”
Crystal Chalets Ass'n v. Pierce Cnty., 966 P.2d 424 (Wash. Ct. App. 1998). · cites it 3× “After the Board sustained the assessor’s valuation, the Owners filed an action in superior court seeking a reduction in the assessed value and a refund of taxes paid in violation of RCW 84.36.451. The Owners contended that the County’s valuation method improperly included the…”
— Wash. Rev. Code § 84.36.451(1) — 1 case
Crystal Mountain, Inc. v. Dep't of Revenue, 295 P.3d 1216 (Wash. Ct. App. 2013). “The *935 legislature enacted the leasehold excise tax together with an exemption from the real property tax; thus these two statutes are related.”
— Wash. Rev. Code § 84.36.451(3) — 1 case
Washington Mut. Sav. Bank v. Dep't of Revenue, 893 P.2d 654 (Wash. Ct. App. 1995). “175, improvements owned or being acquired by contract purchase or otherwise by any lessee or sublessee which are not defined as contract rent shall be taxable to such lessee or sublessee under Title 84 RCW at their full and fair value without any deduction for interests held hy…”
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