Revised Code of Washington

Wash. Rev. Code § 84.40.360 (2026)

Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year

✓ current as of May 2026

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Property which no longer retains its exempt status shall be subject to a pro rata portion of the taxes allocable to the remaining portion of the year after the date that the property lost its exempt status. If a portion of the property has lost its exempt status, only that portion shall be subject to tax under this section.

[ 1984 c 220 s 14; 1971 ex.s. c 44 s 3.]

Notes of Decisions

Cited in 1 case, 1987–1987 · leading case: Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987).

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Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987). · cites it 2× “010 exempts from taxation property owned by the United States, the State, or other public entities, RCW 84.40.360 states private recipients of publicly owned property "shall be subject to a pro rata portion of the taxes allocable to the remaining portion of the year after the…”

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