Public right-of-way easements

From the 2024 DOR Tax Exemption Study

84.36.210 - Public right-of-way easements Description Easement rights obtained by government entities over private property are exempt from property taxation. Additionally, property over which the easement permits use is exempt from general tax foreclosure, and property taxes on the sale of delinquent property. Easement refers to the legal right to cross or otherwise use land for a specific purpose. To receive the exemption, the taxpayer must have written documentation of the easement on file with the county auditor’s office. However, that some jurisdictions do negotiate payments in lieu of property taxes with local taxing jurisdictions. Purpose Since publicly owned property is exempt from taxation, it follows that the value of easements obtained by government agencies for public purposes on privately owned land should be similarly exempt. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the currently