Property tax laws & rules

WAC Name
458-07 Valuation and Revaluation of Real Property
458-10 Accreditation of Real Property Appraisers
458-12 Property Tax Division - Rules for Assessors
458-14 County Boards of Equalization
458-15 Historic Property
458-16 Property Tax -- Exemptions
458-16a Property Tax -- Exemptions -- Homes for the Aging, Senior Citizens and Disabled Persons
458-18 Property Tax Abatements, Credits, Deferrals, and Refunds
458-19 Property Tax Levies, Rates, and Limits
458-30 Open Space Taxation Act Rules
458-50 Intercounty Utilities and Transportation
458-53 Property Tax Annual Ratio Study


RCW Name
84 Property Taxes


Property tax advisories

Advisories Name

Property Tax Bulletin Phase-Out--Introduction of Property Tax Advisories

1.1.2014 Taxation of Permanent Improvements on Tribal Trust Land
2.1.2009 Property Tax Bulletins Canceled
4.3.2012 Specific Question Pertaining to the Administration and Qualification of the Land on which a Residence is Sited for Property Classified as Farm and Agricultural Land Under Chapter 84.34 RCW (REVISED)
5.1.2009 Specific Question Pertaining to Land Classified as Farm and Agricultural Land Under Chapter 84.34 RCW, when the Land Qualifies for Classification because of the Commercial Agricultural Activity Produced from Perennial Plantings.
6.2.2020 Property Taxability of Motor Vehicles
7.1.2009 Sales Tax as an Element of Value
8.1.2009 Appraisal of Bed and Breakfast Establishments
9.1.2009 Assessment of Supplies
10.1.2009 "True Lease" or Security Agreement
11.2.2009 Application of the Federal Servicemembers’ Civil Relief Act and the Washington Service Members' Civil Relief Act To Property Tax Administration
12.3.2014 Classification of Land Used for Christmas Tree Production
13.1.2009 Impact of Local Zoning Ordinances on Property Tax Exemptions Granted Under Chapter 84.36 RCW
14.1.2009 Transfer or removal of land owned by a federally recognized Indian Tribe classified under chapter 84.33 or 84.34 RCW
14.2.2009 Transfer or Removal of Land Owned by a Federally Recognized Indian Tribe Classified Under Chapter 84.33 or 84.34 RCW
15.1.2009 Low-Income Housing Valuation
16.1.2011 Establishing Additional Eligibility Requirements for the Current Use Program
17.0.2014 Valuation of Community Land Trust (Resale Restricted) Properties
18.0.2017 BTA Non-acquiescence
19.1.2020 Occupancy Requirement for Senior Citizen, Disabled Person, and Disabled Veteran Property Tax Exemption
20.1.2021 State-Assessed Utility Company Annual Apportionment Reports
21.1.2021 Levy Certification Requirements
22.1.2024 County Road Levy Shifts

For more information on Department of Revenue's Rules & Laws click here.