Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-16 - Property tax Exemptions
Section 458-16-286 - Humane societies
Current through Register Vol. 24-06, March 15, 2024
(1) Introduction. This section explains the property tax exemption available under the provisions of RCW 84.36.060 to humane societies.
(2) Definitions. For purposes of this section, the following definitions apply:
(3) Exemption. Property that is owned and in actual use by a humane society shall be exempt from taxation. Any portion of this property that is not in actual use by the humane society or that is used for a commercial rather than an exempt purpose must be segregated and taxed.
(4) Additional requirements. Any organization, association, or corporation that applies for a property tax exemption under this section must also comply with the provisions of WAC 458-16-165 that explains the additional conditions and requirements necessary to obtain a property tax exemption pursuant to RCW 84.36.060.
Statutory Authority: RCW 84.08.010, 84.08.070 and chapter 84.36 RCW. 94-07-008, § 458-16-286, filed 3/3/94, effective 4/3/94.