Exemption
Public K-12 schools
Property Tax exemption · RCW 84.36.010(1) · enacted 1889
Details
- Citation
- RCW 84.36.010(1)
- Study reference
- E1368-1
- Tax type
- Property Tax
- Preference type
- Exemption
- Category
- Government
- Year enacted
- 1889
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 21.563 · FY 2026: 41.95 · FY 2027: 43.434
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 710.675 · FY 2025: 740.395 · FY 2026: 771.485 · FY 2027: 803.778
- Taxpayer savings — state ($M)
- FY 2024: 240.265 · FY 2025: 242.766 · FY 2026: 245.301 · FY 2027: 247.885
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Home Forms & Publications Publications By Subject Special Notices Legislative Changes To Property Tax Administration Print Legislative changes to property tax administration Issue Date July 18, 2025 Intended audience: County assessors, county treasurers, taxing districts, local governments, taxpayers, and disabled veterans. The 2025 Legislature passed several bills relating to property tax administration. Unless otherwise noted, these bills become effective on July 27, 2025. SHB 1488 Conservation district revenue limitations Substitute House Bill 1488 changes the amount property owners can be charged each year for conservation district special assessments. It raises the maximum amount to $25 per parcel, up from the existing rates of $5 to $15 per parcel, depending on the county’s population. Beginning March 1, 2029, the Department of Revenue must update and post the maximum per-parcel rate on its website every three years. The update will be based on the consumer price index, rounded to the nearest dollar. If the adjustment is negative, the maximum rate remains the same as the prior year. ESHB 2049 Modifies the local property tax authority and local school funding formula. Engrosse
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: