// Exemption

Cemeteries

Property Tax exemption · RCW 84.36.020 · enacted 1854

All exemptions & deductions

Details

Citation
RCW 84.36.020
Study reference
E1375-1
Tax type
Property Tax
Preference type
Exemption
Category
Tax Base
Year enacted
1854
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.047 · FY 2026: 0.091 · FY 2027: 0.096
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — local ($M)
FY 2024: 1.503 · FY 2025: 1.587 · FY 2026: 1.676 · FY 2027: 1.77
Taxpayer savings — state ($M)
FY 2024: 0.508 · FY 2025: 0.52 · FY 2026: 0.533 · FY 2027: 0.546

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Ballot Measure Requirements Part 4: List Of Voter Approved Levies By Taxing District Type Print Part 4: List of voter approved levies by taxing district type No. Type of taxing district Type of levy Approval requirement Validation requirement Cite Duration 1 Affordable housing Regular Majority None RCW 84.52.105 , Ballot must conform to: 84.52.054 , 29A.36.071 Up to 10 years 2 Air pollution control district Excess 60% 40% of voters voting in the last preceding general election RCW 70.94.091 , Art. 7, Sec. 2(a) of Washington Constitution 1 year 3 Airport district Regular Majority None RCW 14.08.290 , 29A.36.071 No duration limit 4 Cemetery district Excess (General) 60% 40% of voters voting in the last preceding general election RCW 68.52.290 , 68.52.310 , 84.52.052 , 84.52.054 , Art. 7, Sec. 2(a) of Washington Constitution 1 year 5 City (General levy) Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052 , 84.52.054 , Art. 7, Sec. 2(a) of Washington Constitution 1 year 6 City (General levy) Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 84.52.056 , 29A.36.071 , Art. 7, Sec. 2(b

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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: