Historic vessels

From the 2024 DOR Tax Exemption Study

PDF WAC 458-17-101 Assessment and taxation of ships and vessels. (1) Introduction. This rule explains the application of the state property tax to ships and vessels. Ships and vessels that are not subject to the excise tax imposed by chapter 82.49 RCW are either subject to the state property tax or are exempt from both the property tax and the excise tax. This rule covers only those ships and vessels subject to the property tax. See chapter 308-93 WAC for information regarding ships and vessels subject to the excise tax, which is administered by the department of licensing. This rule also discusses the annual derelict vessel removal fee that is imposed upon all persons required by RCW 84.40.065 to list any ship or vessel with the department of revenue for state property tax purposes (see RCW 79.100.180 ). (2) Which ships and vessels are subject to property taxation? A ship or vessel is subject to the state property tax if the ship or vessel is: (a) Used exclusively for commercial fishing purposes; or (b) Primarily engaged in commerce and has or is required to have a valid marine document as a vessel of the United States. (See RCW 84.36.080 .) Accordingly, such a ship or ve