# WAC 458-16-100: WAC 458-16-100. Property tax exemptions, generally, rules of construction > Washington · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_100 ## Section - **Citation:** WAC 458-16-100 - **Heading:** WAC 458-16-100. Property tax exemptions, generally, rules of construction - **Jurisdiction:** Washington - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Washington Administrative Code / Title 458 / Chapter 458-16 / Section 458-16-100 ## Text (1) Introduction. This section explains how statutes exempting property from taxation should be read and interpreted. (2) General rules of construction. All property located in Washington is subject to assessment and taxation, except property expressly exempted from taxation by law. The following principles shall govern the construction of statutes that exempt property from taxation: (a) There is no need to construe a statute when its language is plain. (b) The burden of proving entitlement to a property tax exemption rests upon the taxpayer claiming exemption. (c) Statutes exempting property from taxation shall be strictly construed, though fairly and in keeping with the ordinary meaning of the language employed. (d) If there is any doubt regarding the exact meaning of a statute exempting property from taxation, the statute shall be construed in favor of the power to tax and against the person claiming the exemption because taxation is the rule and exemption is the exception. (e) If the legislature has created an exemption, the exemption must not be enlarged by construction since it is reasonable to presume that the legislature has granted in express terms all that it intended to grant. An exemption must be limited to the very terms of the statute enacted; if not so limited, the exemption would be enlarged beyond what the legislature intended to exempt. (f) Property shall be exempt from taxation only when the legislature has created an exemption by clear and explicit language. s reasonable to presume that the legislature has granted in express terms all that it intended to grant. An exemption must be limited to the very terms of the statute enacted; if not so limited, the exemption would be enlarged beyond what the legislature intended to exempt. (f) Property shall be exempt from taxation only when the legislature has created an exemption by clear and explicit language. (3) General requirements. Applicants seeking an initial or continuing property tax exemption shall make the subject property available to the department of revenue at reasonable times for physical inspection, investigation, or examination. Applicants shall also provide to the department of revenue, upon request, all records, documents, or facts necessary for the department to determine the exempt or taxable status of the property. Failure to fully cooperate with the department may result in a determination that the property is taxable for the current year. ## Nearby sections - [WAC 458-16-080 WAC 458-16-080. Improvements to single family dwellings — Definitions — Exemption — Limitation — Appeal rights](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_080.md) - [WAC 458-16-100 WAC 458-16-100. Property tax exemptions, generally, rules of construction](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_100.md) - [WAC 458-16-110 WAC 458-16-110. Initial application and renewal declaration](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_110.md) - [WAC 458-16-115 WAC 458-16-115. Personal property exemptions for household goods, furnishings, and personal effects, and for the head of a family](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_115.md) - [WAC 458-16-120 WAC 458-16-120. Appeals](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_120.md) - [WAC 458-16-130 WAC 458-16-130. Change in taxable status of real property](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_130.md) - [WAC 458-16-150 WAC 458-16-150. Cessation of use—Taxes collectible for prior years](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_150.md) - [WAC 458-16-165 WAC 458-16-165. Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_165.md) - [WAC 458-16-180 WAC 458-16-180. Public burying grounds or cemeteries](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_180.md) - [WAC 458-16-190 WAC 458-16-190. Churches, parsonages and convents](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_190.md) - [WAC 458-16-200 WAC 458-16-200. Land upon which a church or parsonage shall be built](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_200.md) - [WAC 458-16-210 WAC 458-16-210. Nonprofit organizations, associations, or corporations organized and conducted for nonsectarian purposes](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_210.md) - [WAC 458-16-215 WAC 458-16-215. Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_215.md) - [WAC 458-16-220 WAC 458-16-220. Church camps](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_220.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_16_100. Check the current official text before relying on it. Not legal advice.