# RCW 64.90.020: RCW 64.90.020: Separate titles and taxation

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S020

## Section

- **Citation:** RCW 64.90.020
- **Heading:** RCW 64.90.020: Separate titles and taxation
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 64 / Chapter 90 / Section 020

## Text

(1) In a cooperative, unless the declaration provides that a unit owner's interest in a unit and its allocated interests is real estate for all purposes, that interest is personal property. (2) In a condominium, plat community, or miscellaneous community, if there is any unit owner other than a declarant: (a) Each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate; and (b) Each unit together with its interest in the common elements must be separately taxed and assessed. (3) If a development right has an ascertainable market value, the development right constitutes a separate parcel of real estate for property tax purposes and must be separately taxed and assessed to the declarant, and the declarant alone is liable for payment of those taxes. (4) If there is no unit owner other than a declarant, the real estate comprising the common interest community may be taxed and assessed in any manner provided by law.

## Nearby sections

- [RCW 64.90.010 RCW 64.90.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S010.md)
- [RCW 64.90.015 RCW 64.90.015: No variation by agreement.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S015.md)
- [RCW 64.90.020 RCW 64.90.020: Separate titles and taxation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S020.md)
- [RCW 64.90.025 RCW 64.90.025: Applicability of local ordinances, regulations, and building codes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S025.md)
- [RCW 64.90.030 RCW 64.90.030: Eminent domain.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S030.md)
- [RCW 64.90.035 RCW 64.90.035: Supplemental general principles of law applicable.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S035.md)
- [RCW 64.90.040 RCW 64.90.040: Construction against implicit repeal.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S040.md)
- [RCW 64.90.045 RCW 64.90.045: Application—Construction.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S045.md)
- [RCW 64.90.050 RCW 64.90.050: Unconscionable agreement or term of contract.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S050.md)
- [RCW 64.90.055 RCW 64.90.055: Obligation of good faith.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S055.md)
- [RCW 64.90.060 RCW 64.90.060: Remedies.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S060.md)
- [RCW 64.90.065 RCW 64.90.065: Adjustment of dollar amounts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S065.md)
- [RCW 64.90.070 RCW 64.90.070: Electronic signatures in global and national commerce act.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S070.md)
- [RCW 64.90.085 RCW 64.90.085: Common interest communities, amendments to.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S085.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T64_C90_S020. Check the current official text before relying on it. Not legal advice.