Revised Code of Washington

Wash. Rev. Code § 84.40.370 (2026)

Loss of exempt status—Valuation date—Extension on rolls

✓ current as of May 2026

Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

(1) Except as provided in subsection (2) of this section, the assessor shall list the property and assess it with reference to its value on the date the property lost its exempt status unless such property has been previously listed and assessed.

(2) For publicly owned property that loses its exempt status and becomes taxable, the assessor shall value and list such property as of the January 1st assessment date for the year of the status change in accordance with RCW 84.40.175.

(3) The assessor shall extend the taxes on the tax roll using the rate of percent applicable as if the property had been assessed in the previous year.

[ 2023 c 28 s 2; 2013 c 23 s 364; 1984 c 220 s 15; 1971 ex.s. c 44 s 4.]

Notes:

Application—2023 c 28 ss 2 and 7-9: "Sections 2 and 7 through 9 of this act apply to taxes levied for collection in 2024 and thereafter." [ 2023 c 28 s 12.]

Notes of Decisions

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

Sort: Relevance Newest Treatment

Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987). “RCW 84.40.370 provides: The assessor shall list the property and assess it with reference to its value on the date the property lost its exempt status unless such property has been previously listed and assessed.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.