RCW 82.29A.010 Legislative findings and recognition. (1)(a) The legislature hereby recognizes that properties of the state of Washington, counties, school districts, and other municipal corporations are exempted by Article 7, section 1 of the state Constitution from property tax obligations, but that private lessees of such public properties receive substantial benefits from governmental services provided […]
RCW 82.29A.020 Definitions. The definitions in this section apply throughout this chapter unless the context requires otherwise. (1)(a) “Leasehold interest” means an interest in publicly owned, or specified privately owned, real or personal property which exists by virtue of any lease, permit, license, or any other agreement, written or verbal, between the owner of the […]
RCW 82.29A.025 Tax preferences—Expiration dates. See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter. [ 2013 2nd sp.s. c 13 § 1717.] NOTES: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.29A.030 Tax imposed—Credit—Additional tax imposed. (1) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. However, […]
RCW 82.29A.040 Counties and cities authorized to impose tax—Maximum rate—Credit—Collection. (1) The legislative body of any county or city is hereby authorized to levy and collect a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest within the […]
RCW 82.29A.050 Payment—Due dates—Collection and remittance—Liability—Reporting. (1) The leasehold excise taxes provided for in RCW 82.29A.030 and 82.29A.040 must be paid by the lessee to the lessor and the lessor must collect such tax and remit the same to the department. The tax must be payable at the same time as payments are due to […]
RCW 82.29A.055 Payment in lieu of leasehold excise tax—Property owned by Indian tribe. (1) Property owned exclusively by a federally recognized Indian tribe that is exempt from property tax under RCW 84.36.010 is subject to payment in lieu of leasehold excise taxes, if: (a) The tax exempt property is used exclusively for economic development, as […]
RCW 82.29A.060 Administration—Appraisal appeal—Audits. (1) All administrative provisions in chapters 82.02 and 82.32 RCW are applicable to taxes imposed pursuant to this chapter. (2)(a) A lessee, or a sublessee in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residential purposes may petition the county […]
RCW 82.29A.070 Disposition of revenue. All moneys received by the department of revenue from taxes levied under provisions of RCW 82.29A.030 shall be transmitted to the state treasurer and deposited in the general fund. [1975-’76 2nd ex.s. c 61 § 7.]
RCW 82.29A.080 Counties and cities to contract with state for administration and collection—Local leasehold excise tax account. The counties and cities shall contract, prior to the effective date of an ordinance imposing a leasehold excise tax, with the department of revenue for administration and collection. The department of revenue shall deduct a percentage amount, as […]
RCW 82.29A.090 Distributions to counties and cities. (1) Monthly the state treasurer must make distribution from the local leasehold excise tax account to the counties and cities the amount of tax collected on behalf of each county or city. (2) Monthly the state treasurer must disburse earnings from the local leasehold excise tax account to […]
RCW 82.29A.100 Distributions by county treasurers. Any moneys received by a county from the leasehold excise tax provided for under RCW 82.29A.040 shall be distributed proportionately by the county treasurer in accordance with RCW 84.56.230 as though such moneys were receipts from regular ad valorem property tax levies within such county: PROVIDED, That no distribution […]
RCW 82.29A.110 Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance. It is the intent of this chapter that any local leasehold excise tax adopted pursuant to this chapter be as consistent and uniform as possible with the state leasehold excise tax. It is further the intent of this chapter that the […]
RCW 82.29A.120 Allowable credits. (1)(a) After computation of the taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040, the following credits are allowed in determining the tax payable: (i) For lessees and sublessees who would qualify for a property tax exemption under RCW 84.36.381 if the property were privately owned, the tax otherwise due after this […]
RCW 82.29A.125 Exemptions—Electric vehicle infrastructure. (Expires July 1, 2025.) (1) Leasehold excise tax may not be imposed on leases to tenants of public lands for purposes of installing, maintaining, and operating electric vehicle infrastructure. (2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) “Battery charging station” means […]
RCW 82.29A.130 Exemptions—Certain property. (Effective until January 1, 2023.) The following leasehold interests are exempt from taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040: (1) All leasehold interests constituting a part of the operating properties of any public utility that is assessed and taxed as a public utility pursuant to chapter 84.12 RCW. (2) All […]
RCW 82.29A.132 Exemptions—Operation of state route No. 16. All leasehold interests in the state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW are exempt from tax under this chapter. [ 1998 c 179 § 6.] NOTES: Finding—1998 c 179: See note following RCW 35.21.718.
RCW 82.29A.134 Exemptions—Sales/leasebacks by regional transit authorities. All leasehold interests in property of a regional transit authority or public corporation created under RCW 81.112.320 under an agreement under RCW 81.112.300 are exempt from tax under this chapter. [ 2000 2nd sp.s. c 4 § 25.] NOTES: Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes […]
RCW 82.29A.135 Exemptions—Property used for the operation of an anaerobic digester. (1) For the purposes of this section, “anaerobic digester” has the same meaning as provided in RCW 82.08.900. (2) All leasehold interests in buildings, machinery, equipment, and other personal property which are used primarily for the operation of an anaerobic digester, the land upon […]
RCW 82.29A.136 Exemptions—Certain residential and recreational lots. All leasehold interests consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes are exempt from tax under this chapter. [ 2001 c 26 § 1.] NOTES: Effective date—2001 c 26 § 1: “Section 1 of this […]
