# RCW 84.26.020: RCW 84.26.020: Definitions

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S020

## Section

- **Citation:** RCW 84.26.020
- **Heading:** RCW 84.26.020: Definitions
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 84 / Chapter 26 / Section 020

## Text

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Historic property" means real property together with improvements thereon, except property listed in a register primarily for objects buried below ground, which is: (a) Listed in a local register of historic places created by comprehensive ordinance, certified by the secretary of the interior as provided in P.L. 96-515; or (b) Listed in the national register of historic places. (2) "Cost" means the actual cost of rehabilitation, which cost shall be at least twenty-five percent of the assessed valuation of the historic property, exclusive of the assessed value attributable to the land, prior to rehabilitation. (3) "Special valuation" means the determination of the assessed value of the historic property subtracting, for up to ten years, such cost as is approved by the local review board. (4) "State review board" means the advisory council on historic preservation established under chapter 27.34 RCW, or any successor agency designated by the state to act as the state historic preservation review board under federal law. (5) "Local review board" means a local body designated by the local legislative authority. (6) "Owner" means the owner of record. (7) "Rehabilitation" is the process of returning a property to a state of utility through repair or alteration, which makes possible an efficient contemporary use while preserving those portions and features of the property which are significant to its architectural and cultural values.

## Nearby sections

- [RCW 84.26.010 RCW 84.26.010: Legislative findings.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S010.md)
- [RCW 84.26.020 RCW 84.26.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S020.md)
- [RCW 84.26.030 RCW 84.26.030: Special valuation criteria.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S030.md)
- [RCW 84.26.040 RCW 84.26.040: Application—Fees.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S040.md)
- [RCW 84.26.050 RCW 84.26.050: Referral of application to local review board—Agreement—Approval or denial.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S050.md)
- [RCW 84.26.060 RCW 84.26.060: Notice to assessor of approval—Certification and filing—Notation of special valuation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S060.md)
- [RCW 84.26.070 RCW 84.26.070: Valuation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S070.md)
- [RCW 84.26.080 RCW 84.26.080: Duration of special valuation—Notice of disqualification.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S080.md)
- [RCW 84.26.090 RCW 84.26.090: Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S090.md)
- [RCW 84.26.100 RCW 84.26.100: Payment of additional tax—Distribution.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S100.md)
- [RCW 84.26.110 RCW 84.26.110: Special valuation—Request for assistance from state historic preservation officer authorized.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S110.md)
- [RCW 84.26.120 RCW 84.26.120: Rules.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S120.md)
- [RCW 84.26.130 RCW 84.26.130: Appeals from decisions on applications.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S130.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S020. Check the current official text before relying on it. Not legal advice.