// Exemption

Airports owned by cities in other states

Property Tax exemption · RCW 84.36.130 · enacted 1941

All exemptions & deductions

Details

Citation
RCW 84.36.130
Study reference
E1416-1
Tax type
Property Tax
Preference type
Exemption
Category
Government
Year enacted
1941
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

84.36.040(2) | Hospital districts | Property Tax | Exemption | Government | 1945 | | 1800000000 | 3.922 | 4.017 | 4.114 | 4.214 | 0 | 0 | 0 | 0 | 11.602 | 12.252 | 12.938 | 13.666 | 0 | 0.359 | 0.704 | 0.739 375 | E1374-1 | 84.36.015 | Low value parcels | Property Tax | Exemption | Other | 1997 | | 14400000 | 0.102 | 0.104 | 0.107 | 0.109 | 0 | 0 | 0 | 0 | 0.3 | 0.317 | 0.336 | 0.355 | 0 | 0.009 | 0.019 | 0.02 376 | E1375-1 | 84.36.020 | Cemeteries | Property Tax | Exemption | Tax Base | 1854 | | 234000000 | 0.508 | 0.52 | 0.533 | 0.546 | 0 | 0 | 0 | 0 | 1.503 | 1.587 | 1.676 | 1.77 | 0 | 0.047 | 0.091 | 0.096 377 | E1376-1 | 84.36.020 | Nonprofit churches, parsonages, and convents | Property Tax | Exemption | Nonprofit | 1854 | | 6400000000 | 13.461 | 13.786 | 14.118 | 14.463 | 0 | 0 | 0 | 0 | 39.821 | 42.049 | 44.407 | 46.901 | 0 | 1.232 | 2.414 | 2.534 378 | E1377-1 | 84.36.030(1)(a,c) | Nonsectarian organizations | Property Tax | Exemption | Nonprofit | 1915 | | 2900000000 | 6.3 | 6.452 | 6.607 | 6.769 | 0 | 0 | 0 | 0 | 18.636 | 19.679 | 20.782 | 21.949 | 0 | 0.576 | 1.13 | 1.186 379 | E1378-1 | 84.36.030(1)(b) | Nonprofit merchandise sales | Property Tax | Exemption | Nonprofi

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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: