# RCW 84.26.040: RCW 84.26.040: Application—Fees

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S040

## Section

- **Citation:** RCW 84.26.040
- **Heading:** RCW 84.26.040: Application—Fees
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 84 / Chapter 26 / Section 040

## Text

An owner of property desiring special valuation under this chapter shall apply to the assessor of the county in which the property is located upon forms prescribed by the department of revenue and supplied by the county assessor. The application form shall include a statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for special valuation. Applications shall be made no later than October 1 of the calendar year preceding the first assessment year for which classification is requested. The assessor may charge only such fees as are necessary to process and record documents pursuant to this chapter.

## 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_S040. Check the current official text before relying on it. Not legal advice.