# RCW 84.36.012: RCW 84.36.012: Tribal property exemption—Application

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S012

## Section

- **Citation:** RCW 84.36.012
- **Heading:** RCW 84.36.012: Tribal property exemption—Application
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 84 / Chapter 36 / Section 012

## Text

(1) To qualify in any year for exempt status for real or personal property used exclusively for essential government services under RCW 84.36.010 , a federally recognized Indian tribe must file an initial application with the department of revenue on or before October 1st of the prior year. All applications must be filed on forms prescribed by the department and signed by an authorized agent of the federally recognized tribe. (2) If the use for essential government services is based in whole or in part on economic development, the application must also include: (a) If the economic development activities are those of a lessee, a declaration from both the federally recognized tribe and the lessee confirming a lease agreement exists for the exempt tax year. (b) If the property is subject to the payment in lieu of leasehold excise tax as described in RCW 82.29A.055 , a declaration from both the federally recognized tribe and the county in which the property is located confirming that an agreement exists for the exempt tax year regarding the amount for the payment in lieu of leasehold excise tax. (3) A federally recognized Indian tribe which files an application under the requirements of subsection (2) of this section , must file an annual renewal application, on forms prescribed by the department of revenue, on or before October 1st of each year. The application must contain a declaration certifying the continuing exempt status of the real or personal property, and that the lease agreement or agreement for payment in lieu of leasehold excise tax continue in good standing, or that a new lease or agreement exists.

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T84_C36_S012. Check the current official text before relying on it. Not legal advice.