# RCW 84.26.090: RCW 84.26.090: Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S090

## Section

- **Citation:** RCW 84.26.090
- **Heading:** RCW 84.26.090: Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 84 / Chapter 26 / Section 090

## Text

(1) Except as provided in subsection (3) of this section, whenever property classified and valued as eligible historic property under RCW 84.26.070 becomes disqualified for the valuation, there shall be added to the tax an additional tax equal to: (a) The cost multiplied by the levy rate in each year the property was subject to special valuation; plus (b) Interest on the amounts of the additional tax at the statutory rate charged on delinquent property taxes from the dates on which the additional tax could have been paid without penalty if the property had not been valued as historic property under this chapter; plus (c) A penalty equal to twelve percent of the amount determined in (a) and (b) of this subsection. (2) The additional tax and penalties, together with applicable interest thereon, shall become a lien on the property which shall have priority to and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the property may become charged or liable. (3) The additional tax, interest, and penalty shall not be imposed if the disqualification resulted solely from: (a) Sale or transfer of the property to an ownership making it exempt from taxation; (b) Alteration or destruction through no fault of the owner; or (c) A taking through the exercise of the power of eminent domain.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C26_S090. Check the current official text before relying on it. Not legal advice.