Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1971 NO. 3 > Jan 14 1971

If a mobile home meets the conditions set forth in the first paragraph of RCW 82.50.180 (5), it is not necessary, in order for the unit to be placed on the real property tax rolls of the county in which it is located, that the owner thereof make a request to the county assessor for such entry.

AGO 1980 NO. 4 > Jan 18 1980

Where (but only where) a mobile home is permanently affixed to a tract or realty so as to constitute an improvement, and the bona fide purchaser, encumbrancer or contract buyer has acquired an interest in the real estate upon which it is located prior to the time the mobile home is assessed, the proviso to the second sentence of RCW 84.40.080 will apply so as to prevent an omitted property assessment. 

AGO 1996 NO. 6 > Mar 1 1996

1.  A recorded declaration that a property owner holds real estate in "allodial freehold" is ineffective to exempt the real estate from property taxes levied under state law. 2.  A declaration of homestead filed on real estate pursuant to chapter 6.13 RCW does not prevent the foreclosure and sale of real estate for unpaid property taxes, as property taxes are not "debts of the owner" and thus are not rendered exempt from execution by RCW 6.13.070.

AGO 1974 NO. 6 > Feb 13 1974

(1) The substantive provisions of §§ 1 through 7 of chapter 40, Laws of 1973, 2nd Ex. Sess., redefining the standards to be applied in determining the eligibility of certain property for an exemption from property taxation, apply to assessments made in 1973 for taxes due and payable in 1974. (2) The procedural requirements of §§ 9 through 19 of chapter 40, Laws of 1973, 2nd Ex. Sess., under which the function of determining the eligibility of property for a tax exemption is, henceforth, to be performed by the state department of revenue instead of the various county assessors and boards of equalization, do not apply in the case of assessments made in 1973 for taxes due and payable in 1974. (3) The remedies available under existing law for taxpayers who, during 1974, received tax statements covering properties which qualify for an exemption under §§ 1 through 7, chapter 40, Laws of 1973, 2nd Ex. Sess., include a request for cancellation of the assessment as provided for in RCW 84.56.400, a suit for a refund pursuant to chapter 84.68 RCW, or an injunction under RCW 84.68.010 (2). (4) The provisions of § 21, chapter 40, Laws of 1973, 2nd Ex. Sess., making a general fund appropriation to the department of revenue to administer the provisions of this new property tax exemption law, do not authorize that department to reimburse the counties for their costs incurred in determining property tax exemptions during the 1973 assessment year.

AGO 1990 NO. 8 > Sep 12 1990

An individual school district cannot finance the acquisition of real property for school district purposes by borrowing funds from an institutional lender and securing payment of the obligation with a mortgage on the property acquired with the loan proceeds.

AGO 1972 NO. 8 > Mar 1 1972

(1) The reduction in the interest rate from ten percent to five percent per annum on not more than five hundred dollars of delinquent real property taxes "for a single year," as provided for by § 3, chapter 288, Laws of 1971, 1st Ex. Sess., applies only to the first year of delinquency rather than to each year in which the subject taxes may have been delinquent.(2) The five percent interest rate thus provided for by § 3, chapter 288, Laws of 1971, 1st Ex. Sess., is to be applied against not more than five hundred dollars of the combined total amount of all delinquent taxes which have been imposed for a single year on all real property owned by the same taxpayer in a given county.

AGLO 1977 NO. 9 > Mar 2 1977

Where a port district has submitted to its voters a proposal for the issuance of general obligation bonds under RCW 53.36.030, and in order to fund those bonds has, as a part of the same proposition, sought approval by the voters of an increase in the aggregate limitation upon regular property taxes above that described in RCW 84.55.010 the entire proposition must be deemed to have been defeated by the failure of at least 60% of the voters to have cast affirmative votes.

AGO 1972 NO. 13 > Jul 19 1972

(1) The owner of a mobile home which was affixed to a parcel of real property on January 1, 1972, and which had previously been placed upon the real property tax rolls of the county in which it was located pursuant to the provisions of RCW 82.50.180 (5) and assessed as such, is not liable for the excise tax on mobile homes imposed by RCW 82.50.020 for the calendar year 1972. (2) The owner of a mobile home which, although affixed to a parcel of real property as of January 1, 1972, had not previously been placed upon the real property tax rolls in accordance with RCW 82.50.180 (5) either because no application for such placement had been made by the owner or because the assessor had not discovered the mobile home and placed it upon the property tax rolls himself, is liable for the excise tax on mobile homes imposed by RCW 82.50.020 for the calendar year 1972.

AGO 1972 NO. 23 > Oct 16 1972

Where a person eligible for the real property tax exemption granted for residences owned and occupied by certain senior citizens pursuant to RCW 84.36.370-84.36.380 has timely claimed this exemption and paid his "first half" taxes by April 30 of the year when due as required by RCW 84.56.020 ‑ and then, prior to the due date for the second half payment he sells the property to a noneligible grantee who assumes the obligation to pay the remaining taxes, the grantee will be required to pay one‑half of the original amount levied.

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