Wash. Rev. Code » Title 84 · Chapter 84.40
Revised Code of Washington

Wash. Rev. Code § 84.40.175 (2026)

✓ current as of May 2026
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At the time of making the assessment of real property, the assessor must enter each description of property exempt under the provisions of chapter 84.36 RCW, and value and list the same in the manner and subject to the same rule as the assessor is required to assess all other property, designating in each case to whom such property belongs. The valuation requirements of this section do not apply to publicly owned property exempt from taxation under provisions of RCW 84.36.010. However, when the exempt status of such property no longer applies as a result of a sale or change in use, the assessor must value and list such property as of the January 1st assessment date for the year of the status change. The owner or person responsible for payment of taxes may thereafter petition the county board of equalization for a change in the assessed value in accordance with the timing and procedures set forth in RCW 84.40.038.
[ 2014 c 97 s 408; 2013 c 235 s 2; 1994 c 124 s 24; 1986 c 285 s 3; 1975-'76 2nd ex.s. c 61 s 15; 1961 c 15 s 84.40.175. Prior: 1925 ex.s. c 130 s 9; 1891 c 140 s 5; 1890 p 532 s 5; RRS s 11113. Formerly RCW 84.36.220.]

Notes:

Leasehold excise tax: Chapter 82.29A RCW.
Notes of Decisions
Cited in 5 cases, 1970–1988 · leading case: Johnson v. City of Spokane, 577 P.2d 164 (Wash. Ct. App. 1978).
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Johnson v. City of Spokane, 577 P.2d 164 (Wash. Ct. App. 1978). · cites it 5× “010), RCW 84.40.175 requires the county assessor to list tax exempt property.”
Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987). · cites it 5× “The landowners dispute the validity of that assessment, based upon their reading of RCW 84.40.175. RCW 84.40.175. The Counties argue they acted properly in assessing the property at its fair market value while publicly owned.”
Pioneer Nat'l Title Ins. v. Cnty. of Spokane, 765 P.2d 36 (Wash. Ct. App. 1988). · cites it 2× “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). · cites it 2× “The court noted in this connection that RCW 84.40.175 requires the assessor to value and list exempt property in the same manner and subject to the same rule as all other property.”
P. B. Inv. Co. v. King Cnty., 469 P.2d 893 (Wash. 1970). · cites it 2× “The procedure for the listing of exempt property is detailed in RCW 84.40.175: 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.”
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