# RCW 84.36.010: RCW 84.36.010: Public, certain public-private and tribal property exempt > Washington · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S010 ## Section - **Citation:** RCW 84.36.010 - **Heading:** RCW 84.36.010: Public, certain public-private and tribal property exempt - **Jurisdiction:** Washington - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Washington Code / Title 84 / Chapter 36 / Section 010 ## Text (1) All property belonging exclusively to the United States, the state, or any county or municipal corporation; all property belonging exclusively to any federally recognized Indian tribe, if (a) the tribe is located in the state, and (b) the property is used exclusively for essential government services; all state route number 16 corridor transportation systems and facilities constructed under chapter 47.46 RCW; all property under a financing contract pursuant to chapter 39.94 RCW or recorded agreement granting immediate possession and use to the public bodies listed in this section or under an order of immediate possession and use pursuant to RCW 8.04.090 ; and, except as provided in subsection (2)(a)(ii) of this section, for a period of 40 years from acquisition, all property of a community center; is exempt from taxation. All property belonging exclusively to a foreign national government is exempt from taxation if that property is used exclusively as an office or residence for a consul or other official representative of the foreign national government, and if the consul or other official representative is a citizen of that foreign nation. (2) For the purposes of this section the following definitions apply unless the context clearly requires otherwise. (a)(i) "Community center" means property, including buildings, determined to be surplus to the needs of a district by a local school board, and purchased or acquired by a nonprofit organization for the purposes of converting the property into community facilities for the delivery of nonresidential coordinated services for community members. (ii) For taxes levied for collection in 2026 through 2035, "community center" includes property, including buildings, determined to be surplus to the needs of a university exempt from property taxes under RCW 84.36.050 and purchased or acquired by a nonprofit organization for the purposes of converting the property into community facilities for the delivery of nonresidential coordinated services for community members. Property meeting the definition of "community center" in this subsection (2)(a)(ii) is exempt from taxation for tax years 2026 through 2035. (iii) The community center may make space available to businesses, individuals, or other parties through the loan or rental of space in or on the property. (b) "Essential government services" means services such as tribal administration, public facilities, fire, police, public health, education, sewer, water, environmental and land use, transportation, utility services, and economic development. (c) "Economic development" means commercial activities, including those that facilitate the creation or retention of businesses or jobs, or that improve the standard of living or economic health of tribal communities. ## Nearby sections - [RCW 39.36.015 RCW 39.36.015: "Value of the taxable property" defined.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S015.md) - [RCW 39.36.020 RCW 39.36.020: Limitation of indebtedness prescribed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S020.md) - [RCW 39.36.050 RCW 39.36.050: Ballot proposition authorizing indebtedness—Excess property tax levies.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S050.md) - [RCW 39.36.060 RCW 39.36.060: Chapter not applicable to loan agreements under chapter 39.69 RCW.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S060.md) - [RCW 84.36.005 RCW 84.36.005: Property subject to taxation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S005.md) - [RCW 84.36.010 RCW 84.36.010: Public, certain public-private and tribal property exempt.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S010.md) - [RCW 84.36.012 RCW 84.36.012: Tribal property exemption—Application.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S012.md) - [RCW 84.36.030 RCW 84.36.030: Property used for character building, benevolent, protective, or rehabilitative social services—Camp facilities—Veteran or relief organization owned property—Property of nonprofit organizations that issue debt for student loans or that are guarantee agencies.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S030.md) - [RCW 84.36.031 RCW 84.36.031: Clarification of exemption in RCW 84.36.030.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S031.md) - [RCW 84.36.032 RCW 84.36.032: Administrative offices of nonprofit religious organizations.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S032.md) - [RCW 84.36.035 RCW 84.36.035: Property used by qualifying blood, tissue, or blood and tissue banks.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S035.md) - [RCW 84.36.037 RCW 84.36.037: Nonprofit organization property connected with operation of public assembly hall or meeting place.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S037.md) - [RCW 84.36.040 RCW 84.36.040: Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S040.md) - [RCW 84.36.041 RCW 84.36.041: Nonprofit homes for the aging.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S041.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S010. Check the current official text before relying on it. Not legal advice.