FIND THE EXPLANATION
Choose the right mortgage branch before discussing a payment change or putting home equity behind another debt.
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The source locator for erroneous-exemption recovery is RCW 84.36.385(5), not renewal-notice subsection (4). This is a bounded locator repair; the other holds and predicates remain.
1. Exact two-cell replacements →This dated research component contains identified issues. Read the correction panel before relying on its affected passages or tables. Other findings retain their own evidence limits.
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SWA correction of the C070 coverage pinpoint →Source-access date: October 28, 2026, America/Los_Angeles; the corresponding UTC access date was October 29, 2026.
Research status: Focused statewide public-law findings, with the specific incorporation, history, currentness, local-implementation and construction holds recorded below. This is a researcher report and self-check, not independent review or acceptance.
The principal distinction is between reducing a tax obligation, postponing payment through a state-secured deferral, arranging payment of an existing obligation, waiving specified interest or penalties, and obtaining a correction or refund on a statutory ground. Those routes have different predicates and consequences. Applying for one does not establish approval, eligibility, a foreclosure stay, a lien release or an entitlement to money.
A particularly consequential timing issue affects the current online code: the material changes enacted in 2025 chapter 200 and 2026 chapter 163 apply to taxes levied for collection in 2027 and thereafter. Their appearance in current codified text does not make the expanded provisions applicable to 2026 collections. The report therefore preserves the earlier collection-year rules alongside the adopted prospective changes. lawfilesext.leg.wa.gov+1
The ordinary delinquency provision also has a narrower boundary than “residential property gets nine-percent interest”: its reduced rate expressly addresses residential real property with four or fewer units per taxable parcel, includes the specified manufactured/mobile-home category, and refers to taxes levied in 2023 or afterward. Its penalty rules, payment-agreement rules and waiver rules must be read separately. app.leg.wa.gov+1
Several material questions remain held. They include unavailable published county income-threshold tables, differences between older rules and later statutes, complete federal and medical-definition incorporations, local program implementation, and constitutional or judicial construction of notice, surplus and title provisions. The statutory text is reported without converting those unresolved questions into favorable or adverse outcomes.
The supplied prior records establish research boundaries only. They are not fresh source access or substantive authority for this component.
| Record | Supplied provenance | Permitted reuse in PASS-19 | NEW evidence required here | Retained gap |
|---|---|---|---|---|
| PASS-02, other Washington categories | Response d99fa0e7-8427-5177-94a0-d79c611f8e41; captured October 23, 2026, 07:23:21.074 UTC; supplied table 7; review reference [internal evidence reference] | Separate sector investigations remained required | Title 84 collection, exemption, deferral, foreclosure and remedy bodies | No statewide or parent acceptance follows |
| PASS-07, execution exemption versus property tax | Response 7ee54080-a762-53e0-8af2-19cbb96ebaae; captured October 28, 2026, 15:50:36.818 UTC; supplied table 12; C018/C086/C120; review reference [internal evidence reference] | Execution-homestead treatment does not establish property-tax exemption qualification | New property-tax eligibility, collection and relief readings | Property-tax exemption law was expressly unresearched in that record |
| Supplied overlap search | Coordinator reported searching 1,786 saved P1–P18 atomic records and reading the one complete hit | Scope metadata only | All consequential P19 propositions rest on new public-source readings below | Metadata search does not establish absence of other prior prose |
| P8/P9/P13–P18 and other earlier components | Separate statuses supplied by the user | Preserve their boundaries and holds | No mortgage, tenancy, utility, medical, student, payday or CLA merits imported | Their substantive review and acceptance remain separate |
| This component | Fresh official public-source readings listed below | NEW statewide framework within exact read bounds | Current code, material adopted originals and bounded currentness discovery | Local, federal, contractual, judicial and actual-application dependencies remain as specified |
The supplied provenance points to the earlier conversation at [[private conversation omitted]]([private conversation omitted]). That URL is a supplied provenance reference, not a legal source read in this pass.
| Source ID | Issuer/title and complete literal HTTPS URL | Actual read bounds; status and use |
|---|---|---|
| S_WA-P19-S001 | Legislature, chapter 84.04 RCW, definitions: https://app.leg.wa.gov/rcw/default.aspx?cite=84.04&full=true | C. Complete .010, .020, .030, .040, .045, .047, .050, .055, .065, .070, .075, .080, .090, .100, .120, .130 and .140. .060 and .095 also encountered completely; .150 only partial and unused. General tax/property/actor boundaries. app.leg.wa.gov |
| S_WA-P19-S002 | Legislature, RCW 84.40.020: https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.020 | C. Complete section; annual assessment reference event, with personal-property qualification retained. app.leg.wa.gov |
| S_WA-P19-S003 | Legislature, chapter 84.56 RCW, tax-roll delivery: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56&full=true | C, limited chapter read. Complete 84.56.010 only from this chapter route. Other chapter material is covered only by separately identified reads below. app.leg.wa.gov |
| S_WA-P19-S004 | Legislature, levy certification and roll preparation: https://app.leg.wa.gov/rcw/default.aspx?cite=84.52.020; https://app.leg.wa.gov/rcw/default.aspx?cite=84.52.070; https://app.leg.wa.gov/rcw/default.aspx?cite=84.52.080 | C. All three complete sections and displayed notes. Indispensable predicates for the March statement requirement; roll rounding distinguished from interest rounding. app.leg.wa.gov+3 |
| S_WA-P19-S005 | Legislature, RCW 84.56.020, collection/delinquency: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.020 | C, with 2027 application qualification. Complete (1)–(20) and displayed notes. Principal collection, payment, interest, penalty, notice and waiver source. app.leg.wa.gov+1 |
| S_WA-P19-S006 | Legislature, waivers and assistance: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.025; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.029 | C. Complete .025(1)–(4) and .029(1)–(2), including notes. app.leg.wa.gov+1 |
| S_WA-P19-S007 | Legislature, collection contracts, notices and receipts: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.035; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.050; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.060 | C. Each complete section. Intergovernmental collection fee, delinquency memoranda and receipt/current-payment distinctions. app.leg.wa.gov+2 |
| S_WA-P19-S008 | Legislature, continuing collection and payments by interested persons: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.260; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.310; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.320; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.330; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.340 | C. Each complete section. Continuing collection, interested-person payment, conditional tenant/mortgage consequences and segregation. No private agreement examined. app.leg.wa.gov+4 |
| S_WA-P19-S009 | Legislature, separately owned land/improvements: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.360; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.370; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.380 | C. All three complete sections. Segregation procedure and express preservation of otherwise applicable liens. app.leg.wa.gov+2 |
| S_WA-P19-S010 | Legislature, chapter 84.60 RCW, tax liens: https://app.leg.wa.gov/rcw/default.aspx?cite=84.60&full=true | C. Entire chapter: .010, .020, .040, .050, .070. Priority, attachment, public acquisition and partial condemnation. app.leg.wa.gov |
| S_WA-P19-S011 | Legislature, RCW 36.29.190: https://app.leg.wa.gov/rcw/default.aspx?cite=36.29.190 | C. Complete (1)–(4). Electronic-payment authority and processing-cost boundaries. app.leg.wa.gov |
| S_WA-P19-S012 | Legislature, RCW 36.16.145: https://app.leg.wa.gov/rcw/default.aspx?cite=36.16.145 | C. Complete (1)–(7). Electronic-auction authority, notice and deposit conditions. Incorporated electronic definitions remain held. app.leg.wa.gov |
| S_WA-P19-S013 | Legislature, advance deposits and county powers: https://app.leg.wa.gov/rcw/default.aspx?cite=35.21.650; https://app.leg.wa.gov/rcw/default.aspx?cite=36.32.120 | C. Both complete sections; .120(1)–(11) and notes. General debt powers not treated as overriding the specific tax-commutation restriction. app.leg.wa.gov+2 |
| S_WA-P19-S014 | Legislature, RCW 1.12.070, mailing/timeliness: https://app.leg.wa.gov/rcw/default.aspx?cite=1.12.070 | C. Complete section. General mailing provisions and their limits; no actual deadline calculated. app.leg.wa.gov |
| S_WA-P19-S015 | Legislature, RCW 84.36.379: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.379 | C. Complete findings section. Policy context only, not an independent eligibility rule. app.leg.wa.gov |
| S_WA-P19-S016 | Legislature, RCW 84.36.381, qualifying residence exemption: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.381 | C, materially prospective. Complete (1)–(6) and displayed notes. 2026/2027 separation requires S049–S051. app.leg.wa.gov+1 |
| S_WA-P19-S017 | Legislature, RCW 84.36.383, exemption definitions: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.383 | C, materially prospective. Complete (1)–(14) and notes. Residence, income, thresholds, disability and 2027 deduction changes. app.leg.wa.gov+1 |
| S_WA-P19-S018 | Legislature, RCW 84.36.385, claims/renewal/indexing: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.385 | C. Complete (1)–(9) and notes. Claim, renewal, recovery, publication and adjustment duties. app.leg.wa.gov |
| S_WA-P19-S019 | Legislature, claim execution and administration: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.387; https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.389 | C. Complete .387(1)–(6), .389(1)–(3), and notes. Verification, benefit pass-through, confidentiality and conditional sanction references. app.leg.wa.gov+1 |
| S_WA-P19-S020 | Legislature, loss of exemption and false-listing provisions: https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.360; https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.130 | C. Complete sections. Proration and specifically conditioned recovery/sanction text. Personal-property late-listing provisions were read but not imported. app.leg.wa.gov+1 |
| S_WA-P19-S021 | DOR/Code Reviser, WAC 458-16A-100: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-100 | C. Complete definitions (1)–(36) and history. Latest adopted original S072; 40-percent/application-date comparison retained. app.leg.wa.gov+1 |
| S_WA-P19-S022 | DOR/Code Reviser, federal-income explanations: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-110; https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-115 | C. Complete .110(1)–(3)(a)–(p), .115(1)–(2)(a)–(r). State rule explanations read; full federal income-tax coverage not claimed. app.leg.wa.gov+1 |
| S_WA-P19-S023 | DOR/Code Reviser, WAC 458-16A-120: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-120 | C. Complete (1)–(3). Addbacks, deductions and absent-spouse rule; original S077. app.leg.wa.gov |
| S_WA-P19-S024 | DOR/Code Reviser, qualification and application: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-130; https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-135 | C. Complete .130(1)–(4), .135(1)–(5), including history. Adopted original S072; statutory collection-year qualifications retained. app.leg.wa.gov+1 |
| S_WA-P19-S025 | DOR/Code Reviser, other exemption matters and renewal: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-140; https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-150 | C. Complete .140(1)–(7), .150(1)–(5), and history. Prior-year claims, special-assessment distinction, renewal and change reporting. app.leg.wa.gov+1 |
| S_WA-P19-S026 | Legislature, chapter 84.37 RCW, property-tax deferral program: https://app.leg.wa.gov/rcw/default.aspx?cite=84.37&full=true | C. Entire chapter, including .010–.090, .901 and .903. Limited-income deferral and nonconflicting incorporations. app.leg.wa.gov |
| S_WA-P19-S027 | Legislature, chapter 84.38 RCW, deferral: https://app.leg.wa.gov/rcw/default.aspx?cite=84.38&full=true | C, with prospective threshold change. Complete operative chapter .010–.180 and displayed notes. Senior/disability deferral, repayment and foreclosure bridge. app.leg.wa.gov+1 |
| S_WA-P19-S028 | Legislature, RCW 21.35.005: https://app.leg.wa.gov/rcw/default.aspx?cite=21.35.005 | C. Complete (1)–(11). Only incorporated “heir” and “devisee” meanings used; succession/title law remains separate. app.leg.wa.gov |
| S_WA-P19-S029 | Legislature, chapter 84.39 RCW, widows/widowers of veterans: https://app.leg.wa.gov/rcw/default.aspx?cite=84.39&full=true | C. Entire six-section chapter and notes. Exemption in the form of a grant, conditions, annual decision and recapture. app.leg.wa.gov |
| S_WA-P19-S030 | Legislature, veteran/discharge definitions: https://app.leg.wa.gov/rcw/default.aspx?cite=41.04.005; https://app.leg.wa.gov/rcw/default.aspx?cite=73.04.005 | C. Both complete sections and notes. The 2026 predischarge provision is expressly employment-specific. app.leg.wa.gov+2 |
| S_WA-P19-S031 | DOR/Code Reviser, chapter 458-18 WAC: https://app.leg.wa.gov/wac/default.aspx?cite=458-18&full=true | C. All 19 rules: .010–.100, .210, .215, .220, .500–.550. Deferral, refund, protest and future-tax-deposit rules. Historical rate-table entries not used as current rates. app.leg.wa.gov+2 |
| S_WA-P19-S032 | DOR/Code Reviser, chapter 458-18A WAC: https://app.leg.wa.gov/wac/default.aspx?cite=458-18A&full=true | C. All ten rules .010–.100. Limited-income deferral; original S075 and revised definitions S077. app.leg.wa.gov+1 |
| S_WA-P19-S033 | Legislature, foreclosure definitions/certificate-holder procedure: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.005; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.040 | C. Complete sections. Defined delinquency/interest/taxes and narrow certificate-holder provision. app.leg.wa.gov+1 |
| S_WA-P19-S034 | Legislature, RCW 84.64.050: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.050 | C. Complete (1)–(7) and notes. County certificate, notice, title search, deferral sale restriction and minimum delinquency. app.leg.wa.gov |
| S_WA-P19-S035 | Legislature, payment/redemption: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.060; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.070 | C. Both complete sections. Interested-person payment, ordinary presale redemption and limited protected-person postsale redemption. app.leg.wa.gov+1 |
| S_WA-P19-S036 | Legislature, RCW 84.64.080: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.080 | C. Complete (1)–(12), including statutory blank forms and notes. Forms were not reproduced or populated. Judgment, sale, surplus and deed text; constitutional/title holds retained. app.leg.wa.gov |
| S_WA-P19-S037 | Legislature, appeal and deed evidence: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.120; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.180 | C. Both complete sections. Appeal prerequisites and statutory evidentiary language, without adjudicating enforceability. app.leg.wa.gov+1 |
| S_WA-P19-S038 | Legislature, no-bid sale, deed charges and electronic sale: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.200; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.215; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.225 | C. Each complete section. County bidding, deed preparation and electronic-sale safeguards. app.leg.wa.gov+2 |
| S_WA-P19-S039 | Legislature, chapter 84.69 RCW, refunds: https://app.leg.wa.gov/rcw/default.aspx?cite=84.69&full=true | C. Entire chapter .010–.180. Grounds, claims, interest, refusal/inaction and no-protest provision. app.leg.wa.gov+1 |
| S_WA-P19-S040 | Legislature, chapter 84.68 RCW, recovery of taxes: https://app.leg.wa.gov/rcw/default.aspx?cite=84.68&full=true | C. Entire chapter .010–.150. Protest route, statutory limitations, small administrative corrections and narrowly read foreclosure-recovery interfaces. app.leg.wa.gov+1 |
| S_WA-P19-S041 | Legislature, RCW 84.48.065: https://app.leg.wa.gov/rcw/default.aspx?cite=84.48.065 | C. Complete (1)–(3). Manifest error and narrowly conditioned valuation-agreement correction. app.leg.wa.gov |
| S_WA-P19-S042 | Legislature, appeal and equalization-board scope: https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.038; https://app.leg.wa.gov/rcw/default.aspx?cite=84.48.010 | C. Both complete sections and notes. Filing-period branches, good cause, exemption jurisdiction and prohibition on legislative-authority tax commutation. app.leg.wa.gov+1 |
| S_WA-P19-S043 | Legislature, RCW 84.08.130: https://app.leg.wa.gov/rcw/default.aspx?cite=84.08.130 | C. Complete (1)–(2). Ordinary board-of-equalization appeal to the state Board of Tax Appeals; deferral-specific finality retained. app.leg.wa.gov |
| S_WA-P19-S044 | DOR/Code Reviser, board definitions/jurisdiction/petitions: https://app.leg.wa.gov/wac/default.aspx?cite=458-14-005; https://app.leg.wa.gov/wac/default.aspx?cite=458-14-015; https://app.leg.wa.gov/wac/default.aspx?cite=458-14-056 | C. Complete operative .005(1)–(22), .015(1)–(2), .056(1)–(6). .005 history footer was not separately read. No agency illustration adopted as a scenario. app.leg.wa.gov+2 |
| S_WA-P19-S045 | Legislature, chapter 84.70 RCW, destroyed property: https://app.leg.wa.gov/rcw/default.aspx?cite=84.70&full=true | C. Entire chapter: .010(1)–(8), .040 and notes. Abatement, replacement-improvement exemption and its closed application window. app.leg.wa.gov |
| S_WA-P19-S046 | Legislature, RCW 84.36.400, improvements/ADUs: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.400 | C plus displayed future version. Complete present (1), (2)(a)–(e), January 1, 2034 version and notes. Statewide improvement exemption versus local-option ADU relief. app.leg.wa.gov+2 |
| S_WA-P19-S047 | DOR/Code Reviser, WAC 458-16-080: https://app.leg.wa.gov/wac/default.aspx?cite=458-16-080 | C, older rule. Complete (1)–(9) and history. Improvement valuation, duration and application wording; later statutory ADU changes not silently imported into the rule. app.leg.wa.gov+3 |
| S_WA-P19-S048 | DOR/Code Reviser, WAC 458-19-005: https://app.leg.wa.gov/wac/default.aspx?cite=458-19-005 | C. Complete (1), (2)(a)–(y) and history. Used only for tax/levy/category distinctions. Full levy-limit and election merits excluded. app.leg.wa.gov+3 |
| Source ID | Official adopted instrument and complete literal HTTPS URL | Actual read bounds; material status |
|---|---|---|
| S_WA-P19-S049 | 2026 c 163, ESSB 6162: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6162-S.SL.pdf?cite=2026+c+163+s+101 | A. Entire act, cover/index 0 through printed p.20/index 20. §§101–103 pp.1–10; §201 pp.10–17; §§301–302 pp.17–19; §§401–403 pp.19–20. Effective June 11, 2026; whole-act collection application 2027+. lawfilesext.leg.wa.gov+3 |
| S_WA-P19-S050 | 2025 c 200, EHB 1106: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/House/1106.SL.pdf?cite=2025+c+200+s+1 | A. Entire act, cover through p.4/index 4; §§1–3. Effective July 27, 2025; collection 2027+. lawfilesext.leg.wa.gov |
| S_WA-P19-S051 | 2023 c 147, SHB 1355: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/House/1355-S.SL.pdf?cite=2023+c+147+s+1 | A. Entire act, cover through p.11/index 11; §§1–6. Effective July 23, 2023. Earlier exemption amounts, thresholds and indexing; temporary outreach provision separately identified. lawfilesext.leg.wa.gov+1 |
| S_WA-P19-S052 | 2023 c 376, SSB 5714: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/Senate/5714-S.SL.pdf?cite=2023+c+376+s+1 | A. Entire act, cover through p.8/index 8. Effective July 23, 2023; automated/no-discernible-postmark payment rule. lawfilesext.leg.wa.gov |
| S_WA-P19-S053 | 2022 c 143, EHB 1982: https://lawfilesext.leg.wa.gov/biennium/2021-22/Pdf/Bills/Session%20Laws/House/1982.SL.pdf?cite=2022+c+143+s+1 | A. Entire act, cover through p.8/index 8, §§1–2. Immediate effective date March 24, 2022; express later interest/penalty application language preserved. lawfilesext.leg.wa.gov |
| S_WA-P19-S054 | 2019 c 332, E2SHB 1105: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/House/1105-S2.SL.pdf?cite=2019+c+332+s+4 | A. Entire act, cover through p.13/index 13; §§1–8. Effective January 1, 2020; collection assistance, foreclosure threshold, electronic-sale payment period and related safeguards. lawfilesext.leg.wa.gov+2 |
| S_WA-P19-S055 | 2019 c 28, HB 1634: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/House/1634.SL.pdf?cite=2019+c+28+s+1 | A. Entire act, cover through p.5/index 5. Effective July 28, 2019; .080 sale text, including added as-is language and republished surplus provisions. lawfilesext.leg.wa.gov |
| S_WA-P19-S056 | 2024 c 119, HB 2375: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/House/2375.SL.pdf?cite=2024+c+119+s+1 | A. Complete operative §§1–3, pp.1–5/indexes 1–5, plus cover. Effective June 6, 2024; collection 2025+; ADU residence definition. lawfilesext.leg.wa.gov |
| S_WA-P19-S057 | 2024 c 334, SB 6238: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/Senate/6238.SL.pdf?cite=2024+c+334+s+1 | A. Complete §§1–3, pp.1–3/indexes 1–3, plus cover. Effective June 6, 2024; grant expansion for collection 2025+. lawfilesext.leg.wa.gov |
| S_WA-P19-S058 | 2005 c 253, SHB 1509: https://lawfilesext.leg.wa.gov/biennium/2005-06/Pdf/Bills/Session%20Laws/House/1509-S.SL.pdf?cite=2005+c+253+s+1 | A. Complete operative §§1–10, pp.1–6/indexes 1–6, plus cover. Effective July 24, 2005; collection 2006+. Historical grant amounts are superseded. lawfilesext.leg.wa.gov |
| S_WA-P19-S059 | 2007 special session c 2, SSB 6178: https://lawfilesext.leg.wa.gov/biennium/2007-08/Pdf/Bills/Session%20Laws/Senate/6178-S.SL.pdf?cite=2007+sp.s.+c+2+s+1 | A. Complete §§1–14, pp.1–6/indexes 1–6, plus cover. Effective November 29, 2007; taxes due after April 30, 2008. Review-section expiry is not program expiry. lawfilesext.leg.wa.gov |
| S_WA-P19-S060 | 2006 c 275, SHB 2569: https://lawfilesext.leg.wa.gov/biennium/2005-06/Pdf/Bills/Session%20Laws/House/2569-S.SL.pdf?cite=2006+c+275+s+1 | A. Complete §§1–3, pp.1–2/indexes 1–2, plus cover. Five-percent deferral rate with express grant-date and collection-year predicates. lawfilesext.leg.wa.gov |
| S_WA-P19-S061 | 2013 c 221, EHB 1421: https://lawfilesext.leg.wa.gov/biennium/2013-14/Pdf/Bills/Session%20Laws/House/1421.SL.pdf?cite=2013+c+221+s+8 | A. Complete §§1–12, pp.1–9/indexes 1–9, plus cover. Effective July 28, 2013. Material §§7–12 cover liens, charge-off, certificate inclusion and eligible-property sale restriction. Other republished provisions used only historically. lawfilesext.leg.wa.gov |
| S_WA-P19-S062 | 2019 c 453, ESSB 5160: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/Senate/5160-S.SL.pdf?cite=2019+c+453+s+5 | A, selected complete sections. Cover and §§4–10, pp.9–12/indexes 9–12. §§1–3 not credited as complete. Effective July 28, 2019; collection 2020+; heir/devisee expansion and deletion of former 90-day continuation wording. lawfilesext.leg.wa.gov+2 |
| S_WA-P19-S063 | 2020 c 139, ESB 5402: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/Senate/5402.SL.pdf?cite=2020+c+139+s+51 | A, selected complete sections. Cover; §§50–55 pp.62–66/indexes 62–66; §§62–66 pp.77–78/indexes 77–78; veto message p.79/index 79. Relevant sections effective June 11, 2020. Section-specific retroactivity/immediate clauses do not extend to §§50–55. lawfilesext.leg.wa.gov+5 |
| S_WA-P19-S064 | 2021 c 192, ESB 5454: https://lawfilesext.leg.wa.gov/biennium/2021-22/Pdf/Bills/Session%20Laws/Senate/5454.SL.pdf?cite=2021+c+192+s+1 | A. Complete §§1–3, pp.1–4/indexes 1–4, plus cover. Effective July 25, 2021; collection 2022+; disaster replacement and express application cutoff. lawfilesext.leg.wa.gov+2 |
| S_WA-P19-S065 | 2019 c 32, HB 1852: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/House/1852.SL.pdf?cite=2019+c+32+s+1 | A. Complete §1, pp.1–2/indexes 1–2, plus cover. Effective July 28, 2019; manifest-description-error refund language. lawfilesext.leg.wa.gov+2 |
| S_WA-P19-S066 | 2015 c 174, SSB 5276: https://lawfilesext.leg.wa.gov/biennium/2015-16/Pdf/Bills/Session%20Laws/Senate/5276-S.SL.pdf?cite=2015+c+174+s+2 | A. Complete §§1–3, pp.1–4/indexes 1–4, plus cover. Effective July 24, 2015; refund, roll-correction and small-claim timing. lawfilesext.leg.wa.gov+3 |
| S_WA-P19-S067 | 2014 c 13, SHB 2309: https://lawfilesext.leg.wa.gov/biennium/2013-14/Pdf/Bills/Session%20Laws/House/2309-S.SL.pdf?cite=2014+c+13+s+2 | A. Complete §§1–3, pp.1–6/indexes 1–6, plus cover. Effective June 12, 2014; collection 2015+. Historical payment-plan wording is not substituted for later amendments. lawfilesext.leg.wa.gov+2 |
| S_WA-P19-S068 | 2025 c 207, ESB 5529: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/5529.SL.pdf?cite=2025+c+207+s+1 | A. Complete operative §§1–4, pp.1–5/indexes 1–5, plus cover. Effective July 27, 2025; collection 2026+; local-option provisions expire January 1, 2034. Performance statement does not create private rights or determine eligibility. lawfilesext.leg.wa.gov+3 |
| S_WA-P19-S069 | 2024 c 146, 2SHB 2014: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/House/2014-S2.SL.pdf?cite=2024+c+146+s+36 | A, selected complete sections. Cover; §§1–2 pp.1–3; §4 pp.4–5; §§36–40 pp.50–52, matching PDF indexes. Relevant effective date June 6, 2024; §40 specific-funding condition checked against S071. lawfilesext.leg.wa.gov+5 |
| S_WA-P19-S070 | 2026 c 146, SSB 5827: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/5827-S.SL.pdf?cite=2026+c+146+s+3 | A. Complete operative §§1–3, pp.1–5/indexes 1–5, plus cover. Effective June 11, 2026. New predischarge definition is confined to specified employment statutes. lawfilesext.leg.wa.gov+3 |
| S_WA-P19-S071 | 2024 c 376, ESSB 5950, adopted budget: https://lawfilesext.leg.wa.gov/biennium/2023-24/Htm/Bills/Session%20Laws/Senate/5950-S.SL.htm | A, selected HTML sections. Complete §1(1)–(3), §138(1)–(10), §§913–914; effective-date cover and complete veto-item list. §138(9) specifically funds implementation of 2SHB 2014; §138 is not on the veto list. Whole budget and actual disbursement not examined. lawfilesext.leg.wa.gov+6 |
| S_WA-P19-S072 | DOR permanent rule, WSR 26-03-074: https://lawfilesext.leg.wa.gov/law/wsrpdf/2026/03/26-03-074.pdf | A, selected complete rules. Order printed p.1/index 0; 458-16A-100 pp.8–14/indexes 7–13; -130 pp.14–17/indexes 13–16; -135 pp.17–20/indexes 16–19. Adopted/filed January 20, effective February 20, 2026. School rule not credited as complete. lawfilesext.leg.wa.gov+3 |
| S_WA-P19-S073 | DOR expedited proposal, WSR 26-20-087: https://lawfilesext.leg.wa.gov/Law/WSR/2026/20/26-20-087.htm | P. Complete notice and proposed amendments to 458-16A-100, -120, -130 and 458-18-010; entire rendered text through line 376. Filed October 5, 2026; objection deadline stated as noon December 7, 2026. No adoption credited. lawfilesext.leg.wa.gov+4 |
| S_WA-P19-S074 | DOR permanent rule, WSR 26-01-183: https://lawfilesext.leg.wa.gov/law/wsr/2026/01/26-01-183.htm | A, selected complete rule. Complete order and 458-18-220, rendered lines 0–89. Adopted/filed December 23, 2025; effective January 1, 2026. Other farm/current-use rules not relied upon. lawfilesext.leg.wa.gov |
| S_WA-P19-S075 | DOR permanent rule, WSR 09-14-038: https://lawfilesext.leg.wa.gov/law/wsr/2009/14/09-14-038.htm | A. Complete order and all ten 458-18A rules, rendered lines 0–185. Adopted/filed June 24, effective July 25, 2009. Later changed definitions compared separately. lawfilesext.leg.wa.gov+2 |
| S_WA-P19-S076 | DOR permanent rule, WSR 20-04-016: https://lawfilesext.leg.wa.gov/law/wsr/2020/04/20-04-016.htm | A. Complete order and 458-18-010, -020, -100, lines 0–123. Adopted/filed January 24, effective February 24, 2020. lawfilesext.leg.wa.gov+2 |
| S_WA-P19-S077 | DOR permanent rule, WSR 24-22-115: https://lawfilesext.leg.wa.gov/Law/WSR/2024/22/24-22-115.htm | A. Complete order and four amended rules: 458-16A-100, -120; 458-18-010; 458-18A-010, lines 0–333. Adopted/filed November 5, effective December 6, 2024. lawfilesext.leg.wa.gov+6 |
The following claims state legal text and bounded comparisons. They do not classify a property, person, payment, application or proceeding.
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C001 | Title 84’s tax definition concerns value-proportional burdens for public revenue; its taxing-district definition distinguishes benefit-based assessments. A charge appearing on a tax statement is not thereby the same legal category as ordinary ad valorem tax. | S001, 84.04.100/.120; S048, 458-19-005(2) |
| S_WA-P19-C002 | Real-property treatment includes specified land, improvements and fixtures but contains personal-property exceptions; a qualifying fixed mobile home on leased land remains subject to the specified personal-property collection provisions. | S001, 84.04.080/.090; S017, 84.36.383(12) |
| S_WA-P19-C003 | General “person,” “householder,” parcel and taxpayer definitions do not substitute for a program’s particular ownership and occupancy predicates. A lessee’s appeal status under the board rule depends on contractual tax responsibility. | S001, .050/.075/.130; S044, 458-14-005 |
| S_WA-P19-C004 | Assessment and tax-collection years are distinct: the assessment year is a calendar year, valuation ordinarily references January 1, and the board rule defines the tax year as the following year. | S001, .040; S002; S044, -005 |
| S_WA-P19-C005 | Tax-roll completion and notification precede ordinary current-year collection; the statutory roll-delivery date is the first Monday in January following levy. | S003; S005(1) |
| S_WA-P19-C006 | The March 15 statement duty is expressly conditioned on budget submission, levy certification and January 15 roll delivery; it is not an unconditional statement-date rule detached from those predicates. | S005(2)(a); S004 |
| S_WA-P19-C007 | The county treasurer collects taxes extended on the county roll, including state and district levies; the county assessor determines relevant assessment and relief matters, while DOR administers specified statewide programs. | S005(1); S018; S026–S029 |
| S_WA-P19-C008 | Current taxes may be paid without simultaneously paying delinquent taxes, but that permission does not erase the older delinquency. | S007, 84.56.060; S008, .260 |
| S_WA-P19-C009 | The ordinary real-property tax lien attaches from and including January 1 of the levy year and continues until payment; the statutory priority provision places it ahead of listed private interests, subject to its express equal-rank treatment of state deferral liens. | S010, .010/.020 |
| S_WA-P19-C010 | Foreclosure definitions can include assessments and state-deferred amounts when included in the certificate; “interest” in that chapter includes penalties. | S033, 84.64.005(3)–(4) |
| S_WA-P19-C011 | The split-payment rule requires the stated minimum total and timely first half; the unpaid remainder then has the October due date. | S005(3) |
| S_WA-P19-C012 | The late-first-half branch requires applicable interest and penalty on the full annual tax, with payment after April 30 but before October 31. | S005(4) |
| S_WA-P19-C013 | The special three-business-day rule applies to automated-check-service payments or mailed payments lacking a discernible postmark; the separate general mailing statute supplies other stated evidentiary rules. | S005(3)(b)/(4)(b); S014; S052 |
| S_WA-P19-C014 | Delinquent-tax interest is computed monthly on delinquent tax; the reduced residential rate has unit-count and levy-year qualifiers. No daily fraction or interest-rounding rule is supplied by that clause. | S005(5)(a); S053 |
| S_WA-P19-C015 | The statute separately suspends penalties for the specified 2022 period and, beginning in 2023, distinguishes qualifying small residential parcels from the listed other property categories. | S005(5)(b); S053 |
| S_WA-P19-C016 | Successful participation in an included payment agreement or partial-payment program bars additional penalties on included delinquent taxes; the text preserves specified previously assessed amounts and does not expressly freeze all continuing interest. | S005(5)(c) |
| S_WA-P19-C017 | Current- and delinquent-year payment agreements are discretionary treasury options and require the specified signatures before the associated bill is sent. | S005(15)(b) |
| S_WA-P19-C018 | Acceptance of partial payments is discretionary; delinquent-year payments are applied to the oldest delinquent year unless the taxpayer requests otherwise. | S005(15)(b)–(c), (17) |
| S_WA-P19-C019 | The past-due-payment provision contains an 18-month collection requirement before certificate filing; its text does not establish a universal 18-month stay beginning on an assumed event. | S005(15)(d) |
| S_WA-P19-C020 | Electronic billing/payment may be offered but cannot be required under .020; separate statutory limits govern payment-processing costs and when specified electronic costs may be absorbed. | S005(14)/(17); S011 |
| S_WA-P19-C021 | Future-tax deposits under the advance-deposit rules are distinct from satisfaction of a current tax; the agreement must address administration and crediting, and the rules identify payment by the year the tax becomes due. | S013; S031, -500 through -550 |
| S_WA-P19-C022 | The delinquency notice must identify where current and delinquent tax/assessment information and direct-payment/foreclosure-hotline information can be obtained. | S005(6); S007, .050 |
| S_WA-P19-C023 | The treasurer has the specified referral duty after two years of delinquency; this is a public-actor duty, not proof that assistance has been received. | S005(7) |
| S_WA-P19-C024 | Before certificate filing, the treasurer may assess defined direct foreclosure-avoidance costs; a tax year remains delinquent until its tax, interest and penalties are fully paid. | S005(8), (20)(c) |
| S_WA-P19-C025 | The armed-conflict interest/penalty protection requires all stated active-duty, participation, foreign-duty-station, ownership and personal-residence predicates. | S005(9) |
| S_WA-P19-C026 | Emergency extensions are discretionary and depend on the referenced statutory emergency; that emergency-definition incorporation remains held. | S005(10); RCW 43.06.010(12) unread |
| S_WA-P19-C027 | County-caused failure to send notice triggers the stated interest/penalty waiver, subject to reinstatement if delinquent tax is not paid within the stated post-notice period. | S006, 84.56.025(1) |
| S_WA-P19-C028 | The death-related hardship waiver addresses one missed payment and the specifically described spouse, parent or stepparent circumstances, with timely notice and possible proof requirements. | S006, .025(2)/(4); S067 |
| S_WA-P19-C029 | Apparent taxpayer error permits, rather than mandates, an interest/penalty waiver when the statutory payment-after-notice condition is met. | S006, .025(3) |
| S_WA-P19-C030 | The foreclosure-related waiver is mandatory only within its timing boundary and when assessor-verified income, principal-residence, foreclosure and no-prior-waiver predicates are met; the clause does not add an age requirement. | S005(19); S054 §1 |
| S_WA-P19-C031 | On a qualifying request for assistance, the assessor may help with the identified exemption/deferral applications and must make the specified hotline referral; the treasurer may refer to the assessor. | S006, .029 |
| S_WA-P19-C032 | Receipt and tax-payment-record duties are distinct from a determination that all years or liens are satisfied. | S007, .060 |
| S_WA-P19-C033 | Interested-person payment before certificate issuance and payment after issuance arise under different statutory provisions. | S008, .310; S035, .060 |
| S_WA-P19-C034 | Tenant and mortgage-holder payment provisions create conditional reimbursement/lien relations; they do not establish a right concerning an unread agreement or an actual payment. | S008, .320/.330 |
| S_WA-P19-C035 | Statutory segregation of a portion, undivided interest, or separately owned improvement is distinct from an arbitrary partial payment; the separate-improvement rule expressly preserves otherwise applicable liens. | S008, .340; S009 |
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C036 | RCW 84.36.381 excuses all or part of specified tax liability only upon its combined residence, ownership, status and income predicates; it is not a universal residential exemption. | S016, opening text and (1)–(5) |
| S_WA-P19-C037 | The exemption accepts specified fee, life-estate, contract-purchase and cooperative ownership; community, domestic-partnership and cotenancy rules do not remove the other predicates. | S016(2) |
| S_WA-P19-C038 | The veteran-rating expansion from 80 to 40 percent is adopted for collection 2027 onward; the separate total-disability branch remains distinct. | S016(3); S050 §§1/3; S072 comparison |
| S_WA-P19-C039 | A surviving spouse or domestic partner of a recipient has the stated lower-age continuation route only if otherwise qualified. | S016(3)(b) |
| S_WA-P19-C040 | Program “residence” can include one ADU and specified land; principal residence, temporary care-related absence and replacement-residence rules have separate conditions. | S016(1); S017(1), (11)–(13); S056 |
| S_WA-P19-C041 | Combined disposable income aggregates the claimant’s, spouse/partner’s and resident owner-cotenant’s defined disposable income, then applies only the authorized deduction structure. | S017(2)/(3); S023 |
| S_WA-P19-C042 | State disposable income starts from the incorporated federal adjusted-gross-income concept and adds the listed items only to the extent omitted or deducted; the capital-gain and benefit exceptions remain material. | S017(7); S022–S023 |
| S_WA-P19-C043 | For collection 2027+, the adopted standard deduction is an alternative to itemized deductions; the new qualifying-rental deduction and combat-related-compensation exclusion have separate predicates. | S017(2), (7)(e), (14); S049 §102 |
| S_WA-P19-C044 | The state’s federal and medical-definition references were identified, but their complete external bodies were not read; no federal-benefit or medical-category qualification follows. | S017(2)/(6)/(7); S021–S023 |
| S_WA-P19-C045 | The absent-spouse rule has specific absence, communication/support, statement and later-discovery conditions; it is not a general option to omit a spouse’s income. | S023, -120 |
| S_WA-P19-C046 | Annualization is prescribed for the stated retirement and income-change branches; it does not authorize an invented income estimate or calendar result. | S016(4)(b)–(e); S024, -130 |
| S_WA-P19-C047 | Income thresholds depend on collection-year bands, prior thresholds and county median household income; they are not one statewide dollar limit. | S017(8)–(10); S051/S049 |
| S_WA-P19-C048 | DOR has statutory publication, periodic-adjustment and intervening CPI duties; the published county values were not authenticated because both permitted routes failed. | S018(8)–(9); S081 |
| S_WA-P19-C049 | Income tiers determine distinct excess/state/local-levy and regular-tax valuation exemptions; the 2027 valuation amounts and all-state-levy treatment must not be applied to 2026 collections. | S016(5); S049–S051 |
| S_WA-P19-C050 | The valuation freeze uses the specified January reference date and cannot exceed current true and fair value. | S016(6)(a)–(b) |
| S_WA-P19-C051 | A single high-income disqualification year has a different freeze consequence from successive high-income years or other disqualification; transfer uses the replacement residence’s specified assessment-year value. | S016(6)(a) |
| S_WA-P19-C052 | Subsequent improvements are added under statutory true-and-fair-value language; older rule wording about improvement cost is not silently substituted. | S016(6)(c); S025, -140 |
| S_WA-P19-C053 | Claims and periodic renewal are distinct; annual qualification and change reporting remain relevant between renewals. | S018(1)–(3); S025, -150 |
| S_WA-P19-C054 | Required verification, authorized signing, possible evidentiary waiver, record handling and income confidentiality are governed by their particular provisions, not by an unrestricted public-record assumption. | S019; S024, -135; S025, -140 |
| S_WA-P19-C055 | Changed eligibility can produce reporting, future-year adjustment or event-based proration; the consequence depends on the kind of change. | S020, .360; S025, -150 |
| S_WA-P19-C056 | Prior-year exemption claims and refunds are not interchangeable: unpaid prior-year tax and paid-tax refund limitations receive different treatment. | S024, -135; S025, -140; S039, .030 |
| S_WA-P19-C057 | Where the statutory legal-owner arrangement applies, the exemption benefit must be passed through by the stated offset/cash mechanism. | S019, .387(6) |
| S_WA-P19-C058 | Erroneous-exemption recovery and willful false-information consequences require their own predicates; neither an error nor an unsuccessful application alone establishes the statutory sanction. | S018(4); S020, .130; S025, -150 |
| S_WA-P19-C059 | Ordinary special assessments are not generally removed by this exemption; the rule’s separate fire-benefit-charge references require complete external statutory readings before a reduction can be asserted. | S025, -140(6); identified but unread fire-charge statutes |
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C060 | Chapter 84.38 deferral uses its own age/income limits while importing other residence-exemption predicates; it postpones payment through a state lien rather than extinguishing the tax. | S027, .030/.100/.120 |
| S_WA-P19-C061 | Deferral ownership is narrower than exemption ownership: the specified share-only cooperative, life-estate, life-lease and revocable-trust interests do not satisfy .030(4). | S027, .030(4) |
| S_WA-P19-C062 | Equity and insurance jointly limit deferral; statutory all-lien equity wording and rule wording excluding deferral liens require an explicit comparison before any available-equity calculation. | S027, .020/.030; S031, -010/-020/-060 |
| S_WA-P19-C063 | The initial senior-deferral filing period uses the later of the pre-due-date and post-foreclosure-notice periods, with discretionary DOR good cause; assessor decision and annual BOE finality are express. | S027, .040 |
| S_WA-P19-C064 | Annual renewal, special-assessment installment election and cessation-of-residence provisions are separate conditions; a prior deferral does not establish a new year’s qualification. | S027, .030(6)/.050/.070 |
| S_WA-P19-C065 | The senior-deferral lien and five-percent rate carry express application and accrual-start qualifications; foreclosure deferral uses the declaration date for its stated accrual branch. | S027, .100; S060; S061 §8 |
| S_WA-P19-C066 | Deferral rights cannot be reduced by the specified contracts; qualifying escrow arrangements nevertheless trigger cosigning and an express mortgage/purchase-contract priority rule. | S027, .080–.100; S026, .060–.070 |
| S_WA-P19-C067 | Current .38.130 makes deferred amounts payable on listed events, including failure of any .030 condition; the narrower older rule list does not justify an assurance that loss of income qualification affects only future deferrals. | S027, .130; S031, -100 |
| S_WA-P19-C068 | Qualified spouse/partner/heir/devisee continuation under chapter 84.38 is conditional; the current statute no longer contains the former 90-day election wording. | S027, .030/.130/.150; S028; S062 §§5/7/8 |
| S_WA-P19-C069 | Voluntary part/full payment does not itself end deferred status; senior-deferral and limited-income rules prescribe different allocation methods. | S027, .160; S031, -100; S032, -100(4) |
| S_WA-P19-C070 | Chapter 84.37 permits the stated half-statement deferral only with its income, ownership-duration, prior-half-payment, residence, equity and same-year-program restrictions. | S026, .030 |
| S_WA-P19-C071 | Limited-income deferral has a September filing/renewal framework and annual assessor decision, with good-cause and appeal qualifications. | S026, .040/.050; S032, -030/-050/-090 |
| S_WA-P19-C072 | Limited-income deferral interest uses the statutory four-observation federal-short-term-rate method plus two percentage points; no actual yearly rate or debt compounding result was determined. | S026, .070; S032, -060 |
| S_WA-P19-C073 | Limited-income repayment events and its spouse/partner continuation text must be read with the rule’s 90-day wording and the statute’s nonconflict incorporation; a universal heir continuation or universal 90-day rule is not established. | S026, .080/.090; S032, -100 |
| S_WA-P19-C074 | Chapter 84.37 incorporates identified chapter 84.38 provisions only insofar as they do not conflict; it is not wholesale adoption of every senior-deferral rule. | S026, .090 |
| S_WA-P19-C075 | Assessor transmission, DOR audit and appropriated state payment are public administration duties; they do not prove that a declaration has been granted or funded. | S027, .110/.120; S031, -070/-080; S032, -070/-080 |
| S_WA-P19-C076 | DOR’s conditional uncollectible charge-off authority is not claimant debt-forgiveness permission; chapter 84.38 also expressly preserves the stated personal-property foreclosure boundary. | S027, .140/.170; S061 §9 |
| S_WA-P19-C077 | Chapter 84.39 describes an exemption in the form of a grant, with additional widow/widower, age/disability, remarriage, veteran-death, income and ownership requirements. | S029, .010 |
| S_WA-P19-C078 | The grant’s tiered assessed-value comparison is additional to the .381 exemption comparison; no unstated negative-value floor or resulting grant amount was inferred. | S029, .010(5); S057 |
| S_WA-P19-C079 | The grant uses DOR application and annual determination, specified generic documentary categories, and state Board of Tax Appeals review of denial. | S029, .020–.040 |
| S_WA-P19-C080 | Specified midyear loss of permanent residence can require proportional grant repayment secured by a state lien; ordinary payment is from appropriations to the statutorily designated recipient. | S029, .050/.060 |
| S_WA-P19-C081 | The grant’s veteran definition requires the incorporated service and discharge predicates; the 2026 predischarge employment provision does not extend itself to this tax program. | S030; S069 §§2/4/36; S070 §3 |
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C082 | Destruction and qualifying natural-disaster value loss can support statutory reduction/abatement under distinct conditions; ordinary valuation dissatisfaction is not that predicate. | S045, .010(1)–(4) |
| S_WA-P19-C083 | Current-year disaster abatement uses the statutory value-loss, levy-rate and remaining-day relationship; paid taxes route through chapter 84.69. | S045, .010(2)–(3); S039 |
| S_WA-P19-C084 | The disaster-replacement exemption has a separate duration and application cutoff; applications received after June 30, 2026 cannot be approved under that provision. General disaster abatement does not share that expiration. | S045, .010(5)–(8), .040; S064 |
| S_WA-P19-C085 | The general physical-improvement exemption has its own cap, duration and repeat-use limit; statute/rule notice timing and older rule treatment of ADUs/outbuildings remain explicit comparisons. | S046(1); S047 |
| S_WA-P19-C086 | The additional low-income-rental ADU exemption depends on qualifying local authorization and statutory population categories; statewide authority is not proof of county implementation. | S046(2); S068 |
| S_WA-P19-C087 | The local ADU route has income, rent, lease, household-relationship, evidence and annual-qualification predicates distinct from the general improvement exemption. | S046(2)(a)–(e) |
| S_WA-P19-C088 | ADU administration, permitted fees and recovery differ between the population branches; the authorization and administrative clauses do not use identical endpoints. | S046(2); S068 §1 |
| S_WA-P19-C089 | After the statutory three-year delinquency period, the county certificate duty applies; county legislative consent can permit fewer years, but not less than the earliest year’s specified amounts. | S034(1) |
| S_WA-P19-C090 | A certificate cannot be filed for total tax delinquency of $100 or less, excluding interest/penalties, except for the stated nuisance-category parcels. | S034(7); S054 §4 |
| S_WA-P19-C091 | Certificate inclusion of assessments and state deferrals has distinct discretionary/mandatory branches; county filing is without cost to the treasurer, with county prosecuting-attorney assistance. | S034(3)–(5) |
| S_WA-P19-C092 | Notice must be reasonably calculated to reach owners and recorded interests and must follow the stated service/mail alternatives and unclaimed-mail follow-up; complete civil-service and constitutional sufficiency remain held. | S034(4) |
| S_WA-P19-C093 | A presale title search is mandatory; a different record titleholder receives the required notice, and discovered omitted state-deferral liens require an amended certificate. | S034(4)–(5) |
| S_WA-P19-C094 | The treasurer may not sell property eligible for chapter 84.38 deferral and must require its owner to file the declaration; an unverified application alone does not establish this eligibility predicate. | S034(6); S027, .040/.120 |
| S_WA-P19-C095 | The court considers statutory objections and enters the specified judgment/order process; the text permits stated continuance/equitable action but does not adjudicate any actual notice, defense or judgment. | S036(1)–(4) |
| S_WA-P19-C096 | Ordinary sale provisions prescribe minimum-bid, posting, sale-day, unit-sale and purchaser restrictions; an as-is sale is not an adjudication of universal title quality. | S036(5)–(9); S055 |
| S_WA-P19-C097 | Electronic auction is an authorized alternative with its own notice, deposit-return and winning-payment-period protections. | S036(7); S038, .225; S012 |
| S_WA-P19-C098 | The .060 payment route has a before-sale-day boundary, specified interest/agency predicates and an exception for deferrals not yet payable. | S035, .060 |
| S_WA-P19-C099 | Ordinary redemption under .070 ends before close of business on the day before sale and carries the specified tax/interest/cost requirements, without a redemption fee. | S035, .070(1)–(4)/(6) |
| S_WA-P19-C100 | The three-year postsale redemption provision is confined to property of a minor or person adjudicated legally incompetent, with additional statutory payment/value conditions. | S035, .070(5) |
| S_WA-P19-C101 | The surplus statute states a recorded-water/sewer-lien priority, certificate-date record-owner definition and three-year claim/forfeiture rule; constitutional validity and protected interests remain unadjudicated. | S036(10); S055 |
| S_WA-P19-C102 | Tax-deed conveyance and prima-facie/evidentiary language do not establish actual title, possession, validity or eviction rights in this report. | S036(11)–(12); S037, .180; S038, .215 |
| S_WA-P19-C103 | The foreclosure-judgment appeal provision states a filing period, deposit prerequisite and conditional affirmance damages; appellate-rule and constitutional construction remain held. | S037, .120 |
| S_WA-P19-C104 | A no-bid county purchase and a purchase by another bidder have distinct statutory payment/trust consequences; neither was investigated as an actual sale. | S038, .200 |
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C105 | Manifest-error correction is generally nonrevaluation relief, with separately conditioned exceptions and a discovery-year lookback; it is not unrestricted reassessment. | S041; S044, -005 |
| S_WA-P19-C106 | Relief appeals to the county board use the applicable statutory filing and good-cause structure; the board’s jurisdiction includes specified exemption, deferral and disaster matters. | S042; S044, -015/-056 |
| S_WA-P19-C107 | Ordinary BOE-to-BTA appeal is distinct from chapter 84.37/.38 provisions making the board’s annual deferral decision final, and from the grant’s direct DOR-to-BTA route. | S043; S026, .040; S027, .040; S029, .020 |
| S_WA-P19-C108 | Chapter 84.69 mandates refunds only on its enumerated grounds; ordinary valuation error is excluded except through the identified grounds, and third-party/innocent-purchaser qualifications matter. | S039, .020 |
| S_WA-P19-C109 | Refund claims ordinarily use a due-date-based limitation with enumerated no-claim exceptions; a county may authorize the specified longer manifest-description-error period. | S039, .030; S065/S066 |
| S_WA-P19-C110 | Refund interest has its own benchmark and exceptions, distinct from delinquency and deferral interest. | S039, .100/.140/.150; S031, -210/-220; S074 |
| S_WA-P19-C111 | Rejection or six months’ inaction can open the stated chapter 84.69 court route, but the action’s outer period runs from claim filing; unpaid refund orders/checks have another period. | S039, .110–.130 |
| S_WA-P19-C112 | Chapter 84.68’s protest route requires written grounds at payment; chapter 84.69 expressly does not require protest. | S040, .020; S039, .170; S031, -215 |
| S_WA-P19-C113 | Chapter 84.68 has its own action deadline and injunction/exclusivity text, subject to express exceptions and unread external construction; those provisions are not a universal prohibition on every remedy. | S040, .010/.060/.070 |
| S_WA-P19-C114 | The small administrative correction/refund route has sequential official review, a per-year refund cap and its own payable-year period; it does not adjudicate the balance of a larger claim. | S040, .110–.150; S066 §3 |
| S_WA-P19-C115 | A county legislative authority acting as such cannot change, release or commute taxes under .48.010(6); general county debt-compromise language does not establish a contrary tax-cancellation power here. | S042, .48.010(6); S013, .32.120(8) |
| S_WA-P19-C116 | The 2026 act is adopted and effective but expressly applies to collection 2027+; application year must be resolved before using its new amounts, deductions, thresholds or state-levy treatment. | S049 §§101–103/201/402 |
| S_WA-P19-C117 | WSR 26-20-087 was a proposed implementation update at access; it supplies no adopted replacement for existing rules. | S073 |
| S_WA-P19-C118 | The failed DOR routes leave instruction and published-threshold gaps; failure proves neither that no program exists nor that no threshold was published. | S080–S082 |
| S_WA-P19-C119 | Current-code footnotes and bounded discovery do not establish that all historical originals or every later enactment were examined. | Source/read log and history-gap ledger below |
| S_WA-P19-C120 | The adopted budget’s express 2SHB 2014 implementation appropriation supplies bounded textual evidence relevant to the 2024 act’s funding condition; it does not establish actual grant funding, disbursement or an entitlement. | S069 §40; S071 §138(9), §§913–914 |
| Route/category | Required public act or decision | Supported legal effect | What remains separate |
|---|---|---|---|
| Ordinary ad valorem tax collection | Roll preparation, levy extension and treasury collection | Collection of the lawful roll obligation | Assessment merits, benefit assessments, excise/transfer taxes and private debt |
| RCW 84.36.381 exemption | Assessor determination under residence/status/income rules | Specified tax relief and qualifying valuation treatment | Deferral, actual approval, complete federal/medical definitions |
| Chapter 84.38 deferral | Declaration, annual qualification, state payment/lien administration | Postponement secured by state lien and statutory interest | Extinguishment, current equity calculation, automatic continuation |
| Chapter 84.37 deferral | Required first-half payment, annual declaration and qualification | Deferral of the stated half of annual-statement amounts | Senior-program age rules; automatic deferral of all arrears |
| Chapter 84.39 grant | DOR determination using additional veteran-survivor predicates | Appropriated assistance calculated under the grant provision | Ordinary exemption alone; current appropriation availability |
| Current/delinquent payment agreement | Treasurer elects program and specified parties sign | Agreed payment administration; specified penalty protection during successful participation | Universal program availability, interest cancellation, automatic foreclosure stay |
| Partial-payment acceptance | Treasurer elects to accept; statutory allocation applies | Credit under the stated oldest-year/default-request rule | Full satisfaction, lien release or universal program terms |
| Future-tax deposit | Authorized agreement and fund administration | Accumulation/crediting for future taxes | Immediate payment of tax not yet due |
| Interest/penalty waiver | Particular mandatory or discretionary statutory determination | Waiver of specified additions | Cancellation of principal tax or unrelated costs |
| Disaster abatement | Assessor determination under chapter 84.70 | Value-based reduction and specified current-year abatement/refund | Ordinary valuation appeal; replacement exemption after its application cutoff |
| General improvement exemption | Statutory claim/notice and assessor determination | Temporary exemption of qualifying improvement value | Exemption of the entire residence or all arrears |
| Local-option rental ADU exemption | Qualifying local authorization plus annual statutory qualification | Additional exemption within the enacted local option | Statewide implementation or an assumed local resolution |
| Manifest-error correction | Assessor/treasurer action under the designated correction authority | Corrected roll and associated collection/refund treatment | General tax forgiveness or unrestricted revaluation |
| Chapter 84.69 refund | Statutory ground and claim or enumerated exception | Refund/interest under that chapter | Protest route, automatic recovery, or constitutional damages |
| Chapter 84.68 protest action | Payment accompanied by specified written protest and timely action | Judicial determination under that statutory route | Chapter 84.69’s no-protest process |
| Tax foreclosure | Certificate, notice, court judgment and sale process | Statutory enforcement of included liens | Mortgage foreclosure, ordinary execution, title adjudication and possession proceedings |
These comparisons follow C001–C120. They do not establish that a particular route is available or preferable.
All amounts and dates in this section are source-stated legal constants or historical application boundaries. No principal, assessed value, tax balance, income, payment, calendar or other financial input has been substituted.
| Register | Quantity/unit/base/reference event | Exact boundary, exception or unresolved point | Authority/claims |
|---|---|---|---|
| K001 | Assessment/fiscal year: January 1–December 31; ordinary annual valuation: January 1 | Tax/collection year follows assessment year under the board definition | S001 .040; S002; S044; C004 |
| K002 | Roll delivery: first Monday in January following levy | Ordinary collection also requires completed roll and completion notice | S003; S005(1); C005 |
| K003 | Statement by March 15; budgets November 30; roll January 15 | Conditional on all .020(2)(a) predicates. Certification statute separately uses first Monday in December, December 15 and specified November 30 branches | S004; S005(2); C006 |
| K004 | Certification exceptions: population ≥300,000; 12 working days before November 30 | Only the specified certification branches; no city/population determination made | S004, .020/.070 |
| K005 | Tax-extension fraction: more than one-half cent rounds upward; otherwise fraction dropped | Applies to roll tax extension under .080; not adopted as interest or refund rounding | S004, .080 |
| K006 | Total tax/special assessment ≥$50, payable by one person on the specified property unit; one-half by April 30; remainder by October 31 | Due on or before; delinquent after. Below-minimum property is not given this installment permission | S005(1)/(3)/(16); C011 |
| K007 | Late first half after April 30 and before October 31 | Applicable additions are based on the full tax payable for that year; October 31 itself is outside the stated late-half interval | S005(4); C012 |
| K008 | Receipt within three business days after the specified due date | Limited to automated-check-service or U.S.-mail/no-discernible-postmark branch | S005(3)(b)/(4)(b); S052; C013 |
| K009 | General mailing statute: postmark/evidence rules; replacement filing within 10 days after written nonreceipt notice; weekend/holiday extension | Exact legal-holiday definition and judicial service-counting law not completed; no actual deadline | S014; C013 |
| K010 | Delinquent interest: 12% per annum through December 31, 2022; beginning January 1, 2023, 9% for stated residential category and 12% for other property | Reduced category: ≤4 units per taxable parcel, specified homes, taxes levied in 2023 or after. Monthly computation on delinquent tax; fractional-month/day and rounding details unresolved | S005(5)(a); S053; C014 |
| K011 | Penalty suspension January 1–December 31, 2022 | Does not state cancellation of every penalty assessed before that period | S005(5)(b)/(c); C015–C016 |
| K012 | Beginning 2023: 3% of delinquent tax on June 1; additional 8% on December 1 of due year | Listed nonresidential, >4-unit residential and personal-property categories; no penalty for the specified ≤4-unit residential/mobile category | S005(5)(b); C015 |
| K013 | Referral within 90 days after two years from delinquency | Public-actor referral duty, not a borrower deadline or an automatic stay | S005(7); C023 |
| K014 | Oldest delinquent year, including tax/additions, within an 18-month period before certificate/distraint | Statutory starting event is not sufficiently explicit here to calculate a personal period | S005(15)(d); C019 |
| K015 | County-notice-error waiver: delinquent tax within 30 days after notice to avoid reinstatement | Separate from discretionary apparent-taxpayer-error waiver, also conditioned on payment within 30 days after notice | S006 .025(1)/(3); C027/C029 |
| K016 | Death hardship: one payment; notification within 60 days of due date | Only specified spouse/parent/stepparent branches; proof may be required | S006 .025(2)/(4); C028 |
| K017 | Foreclosure waiver: no earlier than 60 days before the three-year delinquency anniversary | Foreclosure, verified income, principal residence and no previous waiver on that property all required | S005(19); C030 |
| K018 | Electronic processing charge: no more than additional direct cost of the specific payment | Specified electronic methods may have costs absorbed; no transaction charge computed | S011; C020 |
| K019 | Intergovernmental collection-contract fee: ≤1% of amounts collected annually | This is a fee between the authorized governmental collection participants, not a universal taxpayer surcharge | S007 .035 |
| K020 | Tenant reimbursement interest: 10% per year under stated predicate; mortgage-holder recording: within 10 days | Mortgage interest follows the specified contract relation; no actual contract or reimbursement entitlement examined | S008 .320/.330; C034 |
| K021 | Future-tax deposits may span an unlimited number of years under the rules | Agreement controls authorized administration; deposit is not automatically “tax paid” in deposit year | S031 -500–-550; C021 |
| K022 | Partial condemnation: retained assessed value must exceed relevant liens for the stated election | Strict “greater than,” with additional deferral equity limits where applicable | S010 .070; S031/S032 -100 |
| Register | Quantity/unit/base/reference event | Exact boundary, exception or unknown | Authority/claims |
|---|---|---|---|
| K023 | Ordinary exemption age ≥61 on December 31 of claim year | Disability retirement branch applies at filing; veteran branch separate | S016(3); C038 |
| K024 | Veteran rating ≥80% for the prior collection rule, ≥40% for collection 2027+; total-disability alternative | Adopted rule effective February 20, 2026 does not erase the statute’s collection-2027 application clause | S050; S072; C038 |
| K025 | Recipient’s surviving spouse/partner ≥57 | Must otherwise qualify; no universal survivor exemption | S016(3)(b); C039 |
| K026 | Principal residence occupied more than six months each calendar year | Statutory care-related absence exceptions remain; no invented day count | S017(11); S016(1); C040 |
| K027 | At most one residence exemption in a year; residence may include one ADU; ordinarily ≤1 acre, up to 5 acres if larger parcel required by land-use regulation | Cooperative/unit and public/tribal-land dwelling definitions are program-specific, not jurisdiction determinations | S016(1); S017(13); C040 |
| K028 | Rule family definition includes up to 8 qualifying nontransient unrelated occupants; annuity extends more than one full year; disability rule states expected death or continuous ≥12 months | Federal disability incorporation not completed; these are definitional limits, not eligibility findings | S021 |
| K029 | Retirement for ≥2 months of assessment year: average qualifying monthly income × 12 | Death-related reduction has its own ≥2-month text; other substantial indefinite changes are a separate clause. No extra minimum invented for that alternative | S016(4)(b)/(c); C046 |
| K030 | Estimated-income confirmation may be required prior to May 31 of year after application | “Prior to,” not an invented inclusive May 31 endpoint | S016(4)(e); C046 |
| K031 | Social-security/SSI COLA continuation exception: collection 2024 only | Not carried into 2026 or 2027 | S016(4)(d) |
| K032 | Historical threshold bases before 2020: T1 $30,000, T2 $35,000, T3 $40,000 | Historical constants only | S017(8)–(10) |
| K033 | Collection 2020–2023 threshold percentages: 45% / 55% / 65% of county MHI | Each compared with prior threshold; not three statewide dollar figures | S017(8)–(10) |
| K034 | Collection 2024–2026 percentages: 50% / 60% / 70% | Same prior-threshold comparison | S017; S051; C047 |
| K035 | Collection 2027+ percentages: 60% / 70% / 80% | Three-year adjustment beginning August 1, 2026, as referenced; actual county table unavailable | S017; S049; C047–C048 |
| K036 | Threshold publication/adjustment: statutory three-year cycle, March 1 publication language, August 1, 2023 initial adjustment language; upward rounding to $1,000 | 2026 act adds August 1, 2026 starting language. Publication/application reconciliation and actual published values remain held | S018(8); S017(8)–(10) |
| K037 | Intervening CPI: seasonally adjusted CPI-U change over preceding 12 months, capped at 1%, rounded to nearest $1; negative change retains prior threshold | Only the statutory no-MHI-adjustment branch | S018(9); S027 .020 |
| K038 | 2027 standard deduction: $7,500 claimant plus additional $7,500 spouse/partner | Alternative to total authorized itemized deduction, not cumulative with it | S017(2)/(14); C043 |
| K039 | 2027 itemized principal-residence rental deduction: up to $6,000 per year | Statutory rental definition and short-term-rental exclusion require unread incorporations; short-term receipts remain reportable under the text | S017(2)(n); C043–C044 |
| K040 | 2026 middle-tier regular-tax valuation: greater of $50,000 or 35%, capped at $70,000; lowest tier: greater of $60,000 or 60% | Middle tier: T1 < CDI ≤ T2; lowest: CDI ≤ T1 | S051 §1; C049 |
| K041 | 2027 middle tier: greater of $70,000 or 45%, capped at $200,000; lowest: greater of $80,000 or 80% | Same tier endpoints; no dollar result or whole-residence exemption inferred | S016(5); S049 §101; C049 |
| K042 | Freeze reference: later of January 1, 1995 or January 1 of first qualifying assessment year | One high-income year preserves specified requalification value; more than one successive year or another reason resets under the statute | S016(6); C050–C052 |
| K043 | Renewal at least once every 6 years; renewal-year response by December 31; rule notice at least 3 weeks before expected response | Assessor may require stated additional renewal; nonresponse and assistance rules remain conditional | S018; S025 -150; C053 |
| K044 | Change reporting within 30 days under rule; erroneous-exemption recovery up to 5 years | Willful false-information penalty requires separate .130 predicates; no automatic penalty | S025 -150; S018(4); S020; C055/C058 |
| K045 | Prescription-expense verification branch: expense >$500 | Assessor’s stated evidence discretion retained; no actual medical expense supplied | S024 -135 |
| K046 | Absent-spouse branch: absence >1 year; later discovery within 6 years has reporting consequence | Other communication/support and statement conditions remain necessary | S023; C045 |
| K047 | External version dates: disability statute before January 1, 2005 or authorized later rule; AGI before January 1, 1989 or authorized later rule; cited VA regulations as of January 1, 2008 | Rule uses its own IRC adoption reference, including 2001-and-later treatment. No complete federal-version determination | S017; S021–S023; C044 |
| K048 | Fire-benefit-charge references: 25% / 50% / 75% in the state rule | External operative statutes not read; no reduction asserted | S025 -140; C059 |
| Register | Quantity/unit/base/reference event | Exact boundary, exception or unknown | Authority/claims |
|---|---|---|---|
| K049 | Senior deferral age ≥60 on December 31 of filing year; qualified survivor/heir/devisee ≥57 | Disability alternative and other qualifications retained | S027 .030; C060/C068 |
| K050 | Senior deferral threshold: historical $45,000 before 2020; later prior-threshold comparison with 75% county MHI through collection 2026, 90% for collection 2027+ | Indexed/publication dependencies and unavailable county values retained | S027 .020; S049 §103 |
| K051 | Senior deferral amount/lien cap ≤80% of equity; inadequate-insurance branch ≤100% of land/lot equity | These do not replace each other with a favorable interpretation. Rule’s insured-value and state-loss-payee conditions also matter | S027 .030/.100; S031 -020/-060; C062 |
| K052 | Statutory cap permits up to limit; rule bars further deferral where existing liens are ≥80% or ≥40%, using January 1 equity | Exact “≤” versus “≥” and equity-definition comparison held before calculation | S031 -060; S032 -060 |
| K053 | Senior initial filing: later of 30 days before due date or 30 days after receiving .64.050 notice | DOR may waive for good cause; no actual service/receipt date assumed | S027 .040; C063 |
| K054 | Senior annual/special-assessment filing: 30 days before due; renewal notice in January | Separate special-assessment installment-election requirement and full-assessment/equity cap | S027 .030(6)/.050; C064 |
| K055 | Cessation window: declaration filing through December 15 | Qualified death-continuation exception in chapter 84.38; limited-income rule instead uses tax-payable date in one clause, retained as comparison | S027 .070; S026 .050; S032 -100 |
| K056 | Senior deferral rate 5% per year for grants after June 7, 2006, collection 2007+; older rule branch 8% | Grant exactly on effective date is not resolved by assuming “after” includes it. Ordinary and foreclosure accrual starts differ | S027 .100; S060; S031 -060 |
| K057 | Limited-income CDI ≤$57,000 in preceding calendar year; 50% of annual-statement tax/assessments; first half already paid | No deferral for first 5 calendar years of ownership; no use of both programs in same tax year | S026 .030; C070 |
| K058 | Limited-income principal residence on January 1; first half by April 30 under rule; second installment due October 31; filing/renewal by September 1 | Good cause and care-related exceptions retained | S026 .030/.040; S032 -020/-030/-050 |
| K059 | Limited-income lien cap ≤40% of equity | Insurance/ownership incorporations also apply; no remaining-equity amount computed | S026 .030/.070; C070 |
| K060 | Limited-income rate: average specified federal short-term rates, nearest percentage point, plus 2 percentage points | Observations: January/April/July immediately preceding year and October of year before that. “Compounded annually” describes the referenced benchmark; no debt-compounding conclusion | S026 .070; C072 |
| K061 | Older limited-income continuation rule: original declaration within 90 days of death | Chapter 84.38’s former 90-day wording was deleted; nonconflict incorporation and chapter 84.37’s narrower survivor text require reconciliation | S032 -100; S062 §8; C073–C074 |
| K062 | Deferral collections remitted within 30 days; oldest deferred amount credited first | Senior rule prorates principal/interest; limited-income rule applies accrued interest first, then deferred tax/assessment | S031/S032 -100; C069 |
| K063 | Veteran-survivor grant age ≥62 on December 31 or qualifying disability retirement at filing | Also must meet .381 requirements and remain unremarried | S029 .010; C077 |
| K064 | Veteran-death alternatives include 100% rating for preceding 10 years, or former POW with 100% rating for ≥1 year, plus separate service-connected-death/active-duty branches | No federal rating or service determination made | S029 .010(2) |
| K065 | Grant comparison values: $200,000 at CDI≤T1; $150,000 at T1<CDI≤T2; $100,000 at T2<CDI≤T3 | Source describes tax on the difference from value eligible under .381(5); no unstated nonnegative floor or computed grant | S029 .010(5); S057; C078 |
| K066 | Grant claim/renewal 30 days before tax due; January renewal notice; cessation through December 15 | Good cause for initial filing; annual DOR decision; proportional recapture condition | S029 .020/.030/.050 |
| K067 | Incorporated veteran service periods include stated World War/war categories; Vietnam February 28, 1961–May 7, 1975 for in-country service, otherwise August 5, 1964–May 7, 1975; Gulf August 2, 1990–February 28, 1991, extended branch through November 30, 1995; specified civilian/merchant service December 7, 1941–December 31, 1946 | Campaign/expeditionary/qualifying-discharge predicates remain; no service calendar or person classified | S030, 41.04.005; C081 |
| K068 | Budget implementation appropriation $36,000; condition references enactment by June 30, 2024 | State administrative appropriation, not a grant ceiling or actual available grant fund | S071 §138(9); S069 §40; C120 |
| Register | Quantity/unit/base/reference event | Exact boundary, exception or unknown | Authority/claims |
|---|---|---|---|
| K069 | Destruction by December 31 of assessment year; declared-area disaster value reduction >20%; application within 3 years after event | Assessor own-motion authority and voluntary-destruction limitation preserved | S045 .010; C082–C083 |
| K070 | Abatement base: value reduction × applicable levy rate × days remaining after event ÷ days in year | No event day included by invented convention; no rate/value/day input supplied | S045 .010(2); C083 |
| K071 | Disaster replacement: 3 assessment years after completion, capped by destroyed-improvement value | Application before construction; no approval for applications received after June 30, 2026 | S045 .010(5)–(8); S064 |
| K072 | Transitional disaster dates: qualifying event on/after August 31, 2020; work begun before July 25, 2021 had October 1, 2021 application provision; collection 2022+ | Historical transition, not a reopened present application period | S045; S064 |
| K073 | General improvement exemption: 3 assessment years after completion, ≤30% original structure value, no more than once every 5 years | Statute says notice before improvement is made; rule says before completion. Exact timing held | S046(1); S047; C085 |
| K074 | ADU authorization population: county ≥1.5 million, or specified city/county 900,000–1.5 million inclusive | Administrative large-county branch says >1.5 million. Equality at 1.5 million is not silently assigned | S046(2); C086/C088 |
| K075 | ADU low-income ceiling ≤60% HUD county MHI, household adjusted; rent ≤30% tenant monthly income; lease ≥12 months | Family exclusion uses listed immediate-family relationships under age 60; annual application and generic evidence conditions remain | S046(2); C087 |
| K076 | ADU improvement cap ≤30% original structure value; collection 2026+; expiration January 1, 2034 | Local authorization required; fees limited by specified administrative-cost authority, not a researched dollar amount | S046; S068 |
| K077 | Foreclosure certificate after 3 years from first delinquency; tax-only floor ≤$100 | Nuisance exception; interest/penalty excluded from threshold base | S034(1)/(7); C089–C090 |
| K078 | Appearance period 30 days after service; publication alternative once | Complete service/counting and constitutional sufficiency held | S034(4); C092 |
| K079 | Ordinary sale notice: 10 successive days, posted in 3 public places, including treasurer’s office; sale not Saturday/Sunday/legal holiday | Electronic alternative has separate notice regime | S036(5)–(7); C096 |
| K080 | Electronic auction notice ≥14 days before sale, newspaper once a week for two successive weeks, plus designated postings | Nonwinner deposit refund within 10 business days; successful EFT bidder allowed ≥48 hours for payment under .225 | S012; S038 .225; C097 |
| K081 | Ordinary redemption before close of business on day before sale; .060 payment before day of sale | No redemption fee; not-yet-payable state deferral liens need not be paid under express exceptions | S035; C098–C099 |
| K082 | Protected-person postsale redemption within 3 years after sale | Only minor/adjudicated-incompetent category; statutory interest and good-faith-improvement/use-value conditions | S035 .070(5); C100 |
| K083 | Surplus claim within 3 years after sale; record-owner reference is certificate-issuance date | Subsequent recorded assignments do not change statutory payee rule; constitutional and protected-interest hold | S036(10); C101 |
| K084 | Foreclosure appeal within 30 days of judgment; deposit prerequisite; affirmance damages ≤20% of judgment | Full appellate rules and construction unread | S037 .120; C103 |
| K085 | Deed preparation $5, plus proper recording fee; certificate-holder provision $2 | $2 is not a universal county filing fee; county .050 filing is no-cost to treasurer. Recording fee not calculated | S033 .040; S034(4); S038 .215 |
| K086 | .180 evidentiary provision references judgments after January 9, 1926 | Historical statutory boundary, not actual deed validity | S037 .180; C102 |
| K087 | Manifest correction: up to 3 years preceding discovery year, with specified longer-period authorization | Different from three years after tax due or payable year | S041; C105 |
| K088 | BOE petition: later of July 1 or 30 days after notice, or local period up to 60 days; chosen local period cannot change for 3 years | Good-cause and no-change-notice branches apply; no local choice verified | S042 .40.038; S044 -056; C106 |
| K089 | Relevant absence good-cause branch: >15 days with deadline after July 1; supporting evidence ≥21 business days, excluding holidays, before hearing under rule | No actual reason, service date or hearing investigated | S042; S044 -056 |
| K090 | BOE organization/session provisions: July 15/later certification branches, 14 days, ≥3 days, ≤4 weeks; reconvening threshold >25 petitions or 10%, whichever greater | These are board-administration/valuation-context provisions, not universal relief-decision deadlines | S042 .48.010; S044 -005 |
| K091 | Ordinary BTA appeal 30 days after mailing BOE decision; board sends parties appeal within 30 days of receipt | Deferral-specific annual finality and direct grant review distinguished | S043; C107 |
| K092 | Refund claim ordinarily within 3 years after tax became due | Enumerated no-claim and manifest-description-error exceptions; no blanket late refund entitlement | S039 .030; C109 |
| K093 | Refusal or no action for 6 months; action within 1 year of claim filing; refund order/unpaid check void after 3 years from order | Separate clocks and events; no actual limitation calculation | S039 .110–.130; C111 |
| K094 | Refund-rate benchmark: 26-week Treasury-bill measure at first auction after June 30 of year preceding tax payment | Current rule lists 4.145% for taxes paid in 2026, 5.115% for taxes paid in 2025. No rate applied | S031 -220; S074; C110 |
| K095 | Refund-interest exceptions: stated widespread-court-refund 6-month rule; duplicate/excess refund within 60 days may be without interest | Not a general deadline or no-interest rule | S039 .100/.150; S031 -210 |
| K096 | Protest action deadline: June 30 of year following the year tax became payable | RCW 4.16.090 and full judicial construction held; written protest occurs at payment | S040 .020/.060; C112–C113 |
| K097 | Small correction route: assessor 10 days, prosecutor 10 days, DOR 30 days; maximum $200 per year | Filing within 3 years after payable year, with stated longer manifest-error exception; balance may use another authorized route | S040 .110–.150; S066; C114 |
| K098 | Exemption false-information sanction references 100% under specified .130 branches | Willfulness, fraud intent and statutory branch must be established; personal-property late-listing percentages not imported | S020; C058 |
| K099 | Statutory source dates, effective dates, application dates, proposal deadlines and temporary reporting expirations | Registered in the version table below; they are not transaction dates or an actual calendar | S049–S077; C038/C084/C086/C116–C117 |
Let VVV mean only the valuation legally relevant to the cited provision; MMM the legally relevant published county median household income; TiT_iTi a legally established threshold; EEE equity under the applicable legal definition; and DDD the legally relevant deferred amount. These are unpopulated symbols.
| Relation | Symbolic registration | Boundary |
|---|---|---|
| Threshold comparison | Ti=max(Ti,prior, piM)T_i=\max(T_{i,\mathrm{prior}},,p_iM)Ti=max(Ti,prior,piM), subject to statutory publication/indexing/rounding | pip_ipi depends on collection-year band; actual published thresholds unavailable |
| 2026 middle-tier exempt valuation | min{max($50,000, 0.35V), $70,000}\min{\max($50{,}000,,0.35V),,$70{,}000}min{max($50,000,0.35V),$70,000} | Only T1<CDI≤T2T_1<CDI\le T_2T1<CDI≤T2; no tax result |
| 2026 lowest-tier valuation | max($60,000, 0.60V)\max($60{,}000,,0.60V)max($60,000,0.60V) | Only CDI≤T1CDI\le T_1CDI≤T1; no unstated refund or cash value |
| 2027 middle-tier valuation | min{max($70,000, 0.45V), $200,000}\min{\max($70{,}000,,0.45V),,$200{,}000}min{max($70,000,0.45V),$200,000} | Collection 2027+ only |
| 2027 lowest-tier valuation | max($80,000, 0.80V)\max($80{,}000,,0.80V)max($80,000,0.80V) | Collection 2027+ only |
| Income annualization | CDIannualized=12×qualifying average monthly CDICDI_{\mathrm{annualized}}=12\times\text{qualifying average monthly CDI}CDIannualized=12×qualifying average monthly CDI | Only the statutory branch and qualifying months; no sample |
| Statutory equity wording | Estatute=FMV−all liensE_{\mathrm{statute}}=FMV-\text{all liens}Estatute=FMV−all liens | Rule definition excluding deferral liens is recorded separately; not reconciled by invention |
| Deferral caps | D≤0.80ED\le0.80ED≤0.80E for chapter 84.38; D≤0.40ED\le0.40ED≤0.40E for chapter 84.37 | Insurance, existing-lien and strict-endpoint rules also apply |
| Limited-income rate | r=round1pp(mean(four specified benchmark observations))+2ppr=\operatorname{round}_{1\mathrm{pp}}\big(\operatorname{mean}(\text{four specified benchmark observations})\big)+2\mathrm{pp}r=round1pp(mean(four specified benchmark observations))+2pp | Federal benchmark incorporation and actual observations not supplied |
| Disaster abatement | (Vbefore−Vafter)×L×dafter/dyear(V_{\mathrm{before}}-V_{\mathrm{after}})\times L\times d_{\mathrm{after}}/d_{\mathrm{year}}(Vbefore−Vafter)×L×dafter/dyear | LLL must use a legally consistent levy-rate unit; no numeric substitution |
| General improvement exemption | Rule relation: min(qualifying improvement-value increase, 0.30Voriginal)\min(\text{qualifying improvement-value increase},,0.30V_{\mathrm{original}})min(qualifying improvement-value increase,0.30Voriginal) | Statute/rule eligibility and notice comparisons retained |
| Grant | Statutory tax on the difference between .381(5)-eligible value and the applicable grant-tier value | No invented sign convention, zero floor or tax amount |
| Version relationship | Adopted/read evidence | Effective/application distinction and held issue |
|---|---|---|
| 2026 exemption/deferral expansion | S049 §§101–103/402 | Effective June 11, 2026; applies to taxes levied for collection 2027+ |
| 2026 state-levy and statement change | S049 §§101/201/301/402 | All-state-levy exemption and revised statement terminology share the whole-act 2027 application clause |
| 2026 income change | S049 §102 | Standard-or-itemized choice, qualifying rental deduction and combat-related-compensation exclusion are prospective collection changes |
| 2025 veteran rating change | S050 §§1/3 | Effective July 27, 2025; collection 2027+ |
| February 2026 permanent rule | S072 | Effective February 20, 2026; its 40-percent text does not remove the 2025 statute’s application clause |
| October 2026 proposed implementation | S073 | Filed October 5; objection period to noon December 7, 2026; proposal only |
| Earlier exemption amounts/thresholds | S051 §§1–4 | Supports the pre-2027 comparison; its June 30, 2024 outreach-section expiry is not termination of the exemption |
| 2024 ADU residence inclusion | S056 §§1–3 | Effective June 6, 2024; collection 2025+; different from the local-option rental ADU exemption |
| 2024 permanent ADU definitions | S077 | Effective December 6, 2024; amended four identified rules |
| Residential delinquency changes | S053 §§1–2 | Immediate effective date March 24, 2022; operative rate/penalty branches separately specify 2022 and 2023 boundaries |
| Automated/no-postmark payment change | S052 | Effective July 23, 2023; current three-business-day rule |
| Collection/foreclosure assistance reforms | S054 §§1–8 | Effective January 1, 2020; includes revised payment, waiver, notice, threshold and electronic-payment provisions |
| Historical waiver/payment enactment | S067 §§1–3 | Effective June 12, 2014; collection 2015+; later payment changes control comparison |
| Sale as-is amendment | S055 | Effective July 28, 2019; surplus text republished, not constitutionally adjudicated |
| State-deferral lien/foreclosure relationship | S061 §§7–12 | Effective July 28, 2013; equal-rank state tax lien, inclusion and charge-off provisions traced |
| Senior-deferral five-percent change | S060 §§1–3 | Granted after June 7, 2006, collection 2007+; December 1, 2012 report date is not program expiration |
| Heirs/devisees and continuation | S062 §§4–10 | Effective July 28, 2019; collection 2020+; former 90-day .150 language deleted |
| 2020 senior-deferral rules | S076 | Effective February 24, 2020; current statutory repayment breadth still requires comparison |
| Limited-income program enactment | S059 §§1–14 | Effective November 29, 2007; taxes due after April 30, 2008; review provision expired January 1, 2012, not the program |
| Limited-income rule adoption | S075 | Effective July 25, 2009; later definition/priority amendments separately compared; survivor timing remains unresolved |
| 2020 administration amendments | S063 §§50–55 | Relevant sections effective June 11, 2020; different dates/retroactivity for unrelated sections not transplanted |
| Original veteran-survivor grant | S058 | Effective July 24, 2005; collection 2006+; historical grant values superseded |
| 2024 grant expansion | S057 | Effective June 6, 2024; collection 2025+ |
| 2024 veteran/discharge reform | S069 | Relevant sections effective June 6, 2024; §40 funding clause was not ignored |
| Funding-clause evidence | S071 §138(9), §§913–914 | Budget effective March 29, 2024; specifically names 2SHB 2014; bounded support for funding condition, not actual current grant resources |
| 2026 predischarge definition | S070 §3 | Effective June 11, 2026; new definition expressly limited to employment provisions |
| Disaster replacement | S064 §§1–3 | Effective July 25, 2021; collection 2022+; applications received after June 30, 2026 barred |
| Local rental ADU expansion | S068 §§1–4 | Effective July 27, 2025; collection 2026+; expires January 1, 2034 |
| ADU performance review | S068 §2 | December 1, 2027 report date is not a private eligibility or remedy provision |
| Refund/correction amendments | S065/S066 | Effective July 28, 2019 and July 24, 2015 respectively; different due/discovery/payable-year clocks retained |
| 2026 refund-interest rule | S074 | Adopted/filed December 23, 2025; effective January 1, 2026; rate keyed to year taxes were paid |
| 2026 act reporting sunset | S049 §401 | December 31, 2027 expiry applies to the reporting section, not the relief programs |
| Unopened older originals | History-gap ledger below | Current bodies were read; older footnotes are not represented as opened original acts |
| Branch | Missing predicate | Supported consequence if predicate is established | Adverse or favorable inference excluded | Exact next generic inquiry |
|---|---|---|---|---|
| Residential reduced interest | Statutory property category, unit count and levy year | Applicable .020(5)(a) rate branch | “Every home arrear bears nine percent” | Complete category incorporation and legal treatment of the relevant levy-year band, without a parcel inquiry |
| Payment arrangement | Lawful local program, required agreement and successful participation | Specified penalty protection and allocation | Automatic interest freeze or stay | Read generic adopted local program terms and complete statutory interpretation of .020(15)(d) |
| County notice error | Error attributable to county, missing notice and post-notice condition | Mandatory specified waiver, subject to reinstatement | Every missing bill cancels additions | Authenticate DOR waiver guidelines and generic county procedure |
| Apparent taxpayer error | Erroneous amount and timely correction after notice | Treasurer may waive additions | Mandatory forgiveness | Complete generic discretionary criteria; no payment facts |
| Foreclosure income waiver | All .020(19) predicates and timing | Waiver of outstanding interest/penalties | Tax-principal cancellation or age qualification | Read published income-threshold authority and generic administration |
| 2026 versus 2027 exemption | Collection year and applicable statutory version | Correct tier/rating/deduction structure | Current webpage text governs every earlier bill | Apply the opened original’s application clause at the legal-version level |
| Exemption ownership | Legally qualifying interest | Access to exemption analysis | Same interest necessarily qualifies for deferral | Complete generic title/trust/cooperative incorporation if needed |
| Income deduction | Complete federal/medical/rental definition and qualifying category | Only authorized deduction | All medical spending or all rent is excluded | Read each identified incorporated definition before a positive category claim |
| County threshold | Published DOR value and statutory publication/application reconciliation | Legally established threshold | Calculated substitute treated as official | Ordinary public access to the official table when available; no repeated failed route |
| Senior equity | Applicable equity definition, liens and insurance rule reconciliation | Statutory/rule cap can be analyzed | All-lien and excluding-own-lien formulas treated as identical | Generic authoritative construction of .38.020 versus -18-010/-060 |
| Senior loss of qualification | Meaning/application of .38.130(5) | Potential repayment under express statute | Income increase only stops future awards | Reconcile current statute with narrower -18-100 through generic authority |
| Limited-income survivor | .37.080 category and nonconflicting .38.150 incorporation | Conditional continuation | Automatic heir continuation or universal 90-day deadline | Resolve .37.080/.090 and -18A-100 interaction |
| Deferral during foreclosure | Actual legal eligibility under chapter 84.38 | Express sale restriction and declaration requirement | Application alone halts every step | Complete generic eligibility/incorporation and procedural construction |
| Not-yet-payable deferral | Repayment event has not occurred | Express exclusion from specified redemption payment | All state deferral liens disappear | Read applicable repayment predicate and redemption interaction |
| Veteran-survivor grant | All grant, veteran/discharge and appropriation predicates | Statutory grant determination | Exemption approval automatically produces a grant | Complete federal veteran definitions and current generic appropriation authority |
| Disaster abatement | Qualifying destruction/disaster and statutory timing | Reduction/abatement and possible refund route | Ordinary market decline qualifies | Complete declared-disaster and replacement-valuation bridges |
| Disaster replacement after cutoff | Timely received qualifying application | Existing approved term may continue under law | General abatement expired, or late new application is permitted | Read application-transition construction without an actual application |
| General improvement exemption | Statutory qualifying improvement and valid notice timing | Limited temporary valuation exemption | All ADUs/outbuildings governed by older rule exclusion | Reconcile current .400(1) with 2018 -16-080 |
| Local rental ADU route | Qualifying local enactment, population branch and other conditions | Authorized local exemption | Statewide automatic availability | Read generic local ordinance and resolve exact population endpoint |
| Foreclosure notice | Full service rules, recorded-interest and constitutional requirements | Statutory process may proceed if satisfied | Publication text alone proves due process | Complete chapter 4.28 and constitutional construction; no case investigation in this pass |
| Surplus | Statutory payee/lien predicates and constitutional treatment | Statutory distribution process | Universal forfeiture or entitlement conclusively established | Separate generic constitutional/statutory construction |
| Refund | Enumerated ground, proper period and claim exception | Refund route and specified interest | Error automatically cancels unpaid tax or creates damages | Complete the particular ground and procedural bridge |
| Protest action | Proper protest, statutory timing and judicial prerequisites | Chapter 84.68 adjudication | Protest needed for chapter 84.69 | Complete court-rule/external limitation incorporations |
| Tax deed/possession | Valid process, protected interests and applicable title law | Only conditional statutory conveyance effect | Immediate possession or eviction permission | Separate title/possession/protected-party component |
The cells below are intentionally empty. This is not an application, notice, financial worksheet or completed example.
| Scope category | Governing source and version | Required legal predicate | Source-stated public act | Conditional consequence | Incorporation or construction gap | Review status |
|---|---|---|---|---|---|---|
R means the identified operative bodies were read and the bounded proposition reported. H means an exact dependency remains. E means deliberately excluded, not declared inapplicable.
| Requested component | Status | Coverage and retained boundary |
|---|---|---|
| 1 — Tax/property/taxing-district definitions | R/H | S001/S033/S044/S048; mobile-home external definition and full levy-limit incorporations held |
| 1 — Taxpayer/owner/principal residence | R/H | Program-specific ownership and residence read; actual title, trusts and contractual tax responsibility not determined |
| 1 — Assessment versus special assessment | R | Ad valorem/benefit distinction and certificate/deferral inclusion conditions stated |
| 1 — State/county/court roles | R | Assessor, treasurer, DOR, BOE, BTA, prosecutor and court roles differentiated |
| 1 — State mandates/local options | R/H | Mandatory duties versus discretionary payment/ADU options identified; no county implementation reviewed |
| 1 — Excise, personal property, commercial, utility, escrow/private collection | R/E | Necessary boundary references read; separate merits excluded |
| 2 — Assessment, levy, roll, statement and collection years | R | Complete necessary calendar-event provisions read; no actual calendar |
| 2 — Full/installment payment | R | Minimum, half-payment, strict endpoints and late-half base stated |
| 2 — Partial/current/advance payments | R/H | Statutory allocation and future-deposit distinction read; local agreement and 18-month construction held |
| 2 — Interest and penalties | R/H | Rates, bases, property/levy-year distinctions and exceptions read; fractional-month/rounding questions held |
| 2 — Notices/referrals | R/H | State duties read; no notice, address or hotline implementation investigated |
| 2 — Waivers/emergency extensions | R/H | Complete state clauses read; DOR guidelines/emergency incorporation/local procedures held |
| 2 — Cancellation/refund | R/H | Specific correction/refund authority distinguished from general cancellation; judicial consequences held |
| 3 — Senior/disability/veteran exemption | R/H | Complete state predicates and 2026/2027 versions; federal/medical definitions held |
| 3 — Residence/ownership/occupancy | R/H | Care absence, replacement, coownership, ADU and acreage rules; actual title/jurisdiction held |
| 3 — Income/combined income | R/H | Complete state list and state explanatory rules; federal tax and medical/rental incorporations held |
| 3 — Threshold/indexing | R/H | Statutory formulas and rounding read; official published county values unavailable |
| 3 — Application/renewal/change/evidence | R/H | Complete necessary state rules read; no form/evidence created; full criminal-law incorporation held |
| 3 — Senior deferral | R/H | Complete chapter/rules and material originals; equity/repayment comparisons held |
| 3 — Limited-income deferral | R/H | Complete chapter/rules and original; survivor/nonconflict and equity comparisons held |
| 3 — Veteran-survivor grant | R/H | Complete chapter and material definitions/originals; federal benefit and current funding dependencies held |
| 3 — Disaster/improvement/ADU relief | R/H | Operative bodies, cutoff and local-option status read; valuation/local/HUD dependencies held |
| 4 — Lien attachment and priority | R/H | Chapter 84.60 complete; external assessment, federal and actual-priority law held |
| 4 — Certificate years/threshold/filing | R | Complete .050 and relevant original |
| 4 — Notice/service/title search | R/H | Complete state text; chapter 4.28 and constitutional sufficiency held |
| 4 — Court/objection/judgment | R/H | .080 complete; full litigation rules and actual defenses excluded |
| 4 — Sale/electronic sale | R/H | .080/.200/.215/.225 and .16.145 complete; no sale or implementation examined |
| 4 — Payment/redemption | R/H | .060/.070 complete, including protected-person exception; no amount/calendar |
| 4 — Surplus/title/possession | R/H | Statutory text read; constitutional/title/possession merits held |
| 4 — Bankruptcy/federal/protected parties | H | Exact federal bridges listed below; not deemed inapplicable |
| 5 — Relief versus delinquency/foreclosure | R/H | Sale restriction, waiver, deferral inclusion and not-yet-payable exception stated; application alone not approval |
| 5 — Mortgages/other liens | R/H | Cosign/priority and tax-payment interfaces read; private agreements and full priority law excluded |
| 5 — Death/transfer/household change | R/H | Statutory repayment/continuation read; rule conflicts and succession/title held |
| 5 — Recovery/recapture | R/H | Grant recapture, exemption recovery and deferral repayment distinguished |
| 5 — Forms/instruction titles | R/H | Generic form requirements identified; DOR guide bodies unavailable; no populated forms |
| 6 — Decisionmaker/review route | R/H | Assessor/BOE/DOR/BTA/court distinctions read; full administrative procedure held |
| 6 — Correction/refund grounds | R | Complete necessary statutory bodies read; no actual error determination |
| 6 — Protest/exhaustion/deposit | R/H | Express state prerequisites stated; external judicial/procedural construction held |
| 6 — Complaint structure | H | Specific statutory review routes authenticated; no separate general complaint process asserted |
| 6 — Foreclosure effects | R/H | Statutory interfaces stated; no automatic stay/release/recovery |
| 7 — Material adopted originals | R/H | Listed originals read at exact bounds; remaining older originals explicitly held |
| 7 — 2025–2026/future application | R | 2027 collection changes, 2026 ADU application and 2034 expiration separated |
| 7 — Proposed rules | R/H | 26-20-087 complete proposal read; 26-20-083 purpose only; no adoption inferred |
| 7 — Quantities/units/endpoints | R/H | K001–K099 and symbolic table; unresolved fractions, definitions and counting held |
| 7 — Current instructions/counties | H | DOR failures logged; no all-county or published-threshold certification |
| Deliberate exclusions | E | Full valuation appeals, levy-setting, mortgage foreclosure, ordinary execution/homestead, federal income tax, business/excise tax, personal-property distraint merits, nonprofit/current-use/multifamily programs, title litigation, private contracts and actual proceedings |
| Stage | Actual work | Coverage credited |
|---|---|---|
| Initial official navigation | Chapter indexes for RCW 84.04, 84.37, 84.38, 84.39, 84.56, 84.64, 84.68, 84.69, 84.70; WAC 458-16A, 458-18, 458-18A | Navigation only until complete operative sections were opened |
| Core collection/relief reads | S001–S010, S015–S029, S033–S040 | Exact complete bodies in source ledger |
| Rule completion | S021–S025, S031–S032 | Complete identified rules; successive windows used to finish longer pages |
| Foreclosure/review completion | S033–S044 | Notice, redemption, surplus, appeal, correction and refund interfaces |
| Original-act tracing | S049–S070 | Complete acts or explicitly selected complete sections; cover/transition clauses read |
| Incorporated state boundaries | S004, S011–S014, S028/S030, S043–S048 | Necessary state bridges; remaining incorporations held |
| Rule-original tracing | S072–S077 | Complete identified orders/rules; proposal distinguished from permanent adoption |
| Budget-condition check | S071 | Selected complete appropriation/definition/effective/severability sections and veto-item list |
| Currentness discovery | S078–S079 and searches below | Bounded discovery, not no-later-law certification |
| Final cross-reference audit | Rechecked cached complete bodies for .56.020, .36.381/.383, chapter .37/.38/.39, .64.050/.070/.080 and deferral allocation | No additional source or independent corroboration claimed |
The initial chapter-index routes were:
https://app.leg.wa.gov/rcw/default.aspx?cite=84.04 https://app.leg.wa.gov/rcw/default.aspx?cite=84.37 https://app.leg.wa.gov/rcw/default.aspx?cite=84.38 https://app.leg.wa.gov/rcw/default.aspx?cite=84.39 https://app.leg.wa.gov/rcw/default.aspx?cite=84.56 https://app.leg.wa.gov/rcw/default.aspx?cite=84.64 https://app.leg.wa.gov/rcw/default.aspx?cite=84.68 https://app.leg.wa.gov/rcw/default.aspx?cite=84.69 https://app.leg.wa.gov/rcw/default.aspx?cite=84.70 https://app.leg.wa.gov/wac/default.aspx?cite=458-16A https://app.leg.wa.gov/wac/default.aspx?cite=458-18 https://app.leg.wa.gov/wac/default.aspx?cite=458-18A
Repeated opens and finds completed reading windows or located sections within an already identified instrument. They are not counted as independent corroboration. A partial rendered window was not recorded as a failed public route.
| Search group | Exact query text | Scope/result use |
|---|---|---|
| D01 | site:app.leg.wa.gov "84.56.020" "2026"; site:app.leg.wa.gov "84.38" "2026" property tax; site:dor.wa.gov "property tax" "2026" "deferral" | 730-day discovery filter; led to operative sources and DOR routes |
| D02 | site.lawfilesext.leg.wa.gov "26-03-074"; site:dor.wa.gov "2026" "property tax" "6162" | First query contained the recorded site. typo; no absence inference. 730-day filter |
| D03 | site:dor.wa.gov filetype:pdf "2027" "income thresholds" property tax; site:dor.wa.gov filetype:pdf "Changes to property tax relief programs" "2026"; site:lawfilesext.leg.wa.gov "26-20-087"; site:dor.wa.gov filetype:pdf "Property Tax Deferral for Homeowners with Limited Income" | 730-day filter; discovered alternate official routes and proposal |
| D04 | site:lawfilesext.leg.wa.gov "26-01-183"; site:lawfilesext.leg.wa.gov "24-22-115"; site:lawfilesext.leg.wa.gov "09-14-038" "458-18A"; site:lawfilesext.leg.wa.gov "20-04-016" "458-18" | 730-day discovery filter; adopted originals then read |
| D05 | site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.64" "foreclosure" "2026"; site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.56.020" "2025" "2026"; site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.37" "84.38" "2026"; site:lawfilesext.leg.wa.gov/law/wsr/2026 "458-18" "458-16A" "PERMANENT" | 730-day bounded currentness search; earlier bill drafts and incidental results not adopted as law |
| D06 | site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.64.080"; site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.56.025"; site:lawfilesext.leg.wa.gov/law/wsr/2026 "458-18-220"; site:lawfilesext.leg.wa.gov "26-20-083" | 730-day filter; current/code history and rule-status discovery only |
| D07 | site:lawfilesext.leg.wa.gov/biennium/2023-24 "2014" "veteran" "appropriation" "5950" | 1,000-day filter; adopted budget selected provisions read; draft amendments not used |
No search snippet, index entry or unread bill was used as completed substantive coverage. Incidental case, person, roster and local-record results were not opened or relied upon.
| Failure pair | First ordinary public route | One materially different ordinary official route | Result and exact gap |
|---|---|---|---|
| F01/F02 | DOR special notice, S080 first URL | DOR 2026 legislative-report PDF, S080 second URL | Both 403; official explanatory notice/report unavailable |
| F03/F04 | DOR threshold overview, S081 first URL | DOR income-threshold table page, S081 second URL | Both 403; actual published county thresholds unverified |
| F05/F06 | DOR exemption/deferral overview, S082 first URL | DOR limited-income-deferral brochure PDF, S082 second URL | Both 403; guide/brochure unavailable |
No identical failed retry, additional guessed route, hidden endpoint, access-control bypass, contact or records request was used. Historical failures from other passes were not counted as fresh failures here.
| Gap | What was authenticated | Exact remaining dependency |
|---|---|---|
| G01 — Published thresholds | Statutory threshold formulas, publication duties and index methods | DOR’s actual county tables, OFM source values and publication/application reconciliation; both permitted DOR routes failed |
| G02 — County implementation | State authority and discretion | Local payment agreements, partial-payment programs, waiver procedures, ADU enactments, local levy-exemption ordinances, appeal-period choice and administrative fees; no 39-county claim |
| G03 — Federal income base | State definitions and state explanatory rules | Complete applicable IRC 61/62/121 and other federal income provisions, including historically incorporated editions and authorized rule updates |
| G04 — Federal benefit/disability | State references and exclusions | 42 U.S.C. 423(d)(1)(A), Medicare/1395ss, historical 38 C.F.R. 3.4/3.5, 10 U.S.C. 1413a and complete federal veteran-benefit predicates |
| G05 — Medical definitions | Enumerated state deduction categories | RCW 82.08.0283/.803/.804/.935; 48.84.020; 48.43.005; chapter 18.36A and necessary associated definitions |
| G06 — Rental/mobile definitions | State deduction and mobile-home collection references | RCW 59.18.030, 64.37.010 and 59.20.030 complete incorporated definitions |
| G07 — Ownership/succession | Program ownership clauses and heir/devisee definitions | Full trust, life-estate, cooperative, domestic-partnership, succession and title law; no actual interest determined |
| G08 — Deferral equity | Statutory all-lien wording and rule exclusion of deferral liens | Reconciliation of equity definitions, January reference value, existing-liens-at-cap rule and statutory inclusive cap |
| G09 — Senior repayment | .38.130(5) and narrower -18-100 read | Generic authoritative construction of failure of any .030 condition versus rule language about previously granted deferrals |
| G10 — Limited-income continuation | .37.080/.090, current .38.150 and -18A-100 read | Nonconflict incorporation, spouse/partner versus heir/devisee coverage, 90-day election and cessation-window discrepancies |
| G11 — Priority | Chapter 84.60 and express deferral/escrow priority clauses | Complete current chapters 35.49, 35.50, 36.35, federal liens and other special priority laws; no actual priority adjudication |
| G12 — Interest/counting | Stated rates, monthly base and source endpoints | Fractional-month treatment, interest rounding, complete payment crediting under lawful agreements and exact 18-month starting event |
| G13 — Foreclosure service | Complete .64.050 | Complete chapter 4.28, service/counting rules and constitutional notice construction |
| G14 — Surplus/title/possession | Complete .64.080/.180 | Constitutional limits on surplus forfeiture/payee rules, protected property interests, deed validity, title and possession consequences |
| G15 — Federal/protected-party enforcement | Narrow state armed-conflict and minor/incompetent provisions | Bankruptcy, SCRA, federal tax liens, federal ownership/immunity, tribal/interstate and other protected-party law; none declared inapplicable |
| G16 — Review/court procedure | State route and express periods/prerequisites | Full APA/BTA procedure, WAC 458-14-066/-076, appellate rules 5.2/8.1/18.22, RCW 4.16.090 and judicial jurisdiction/exhaustion construction |
| G17 — Other state bridges | Express references identified | RCW 84.40.045 notice, 1.16.050 holidays, 43.06.010(12) emergency, 36.21.080/.090 replacement valuation, 82.32.085 electronic transfer and 19.270.010 internet |
| G18 — Fire-benefit charges | Rule references and percentages | Complete RCW 52.18.090, 52.26.270 and 35.13.256 before any reduction claim |
| G19 — Older-rule discrepancies | Both texts read | Old refund county-order wording versus current treasurer-order statute; improvement cost versus true/fair value; before-made versus before-completed notice; older ADU/outbuilding treatment; stale .64.030 reference |
| G20 — Grant funding/value relationship | Grant statutes, 2024 original and specific implementation appropriation | Current grant appropriation availability; construction where .381 exempt value exceeds a grant comparison value; no invented floor |
| G21 — Older statutory originals | Current bodies fully read at listed bounds | Unopened historical acts behind 84.04; several .56 receipt/payment/segregation sections; older .60 and .64 payment/redemption/appeal/deed sections; older .68/.69 provisions, including 2017 special-session c13 §310; other noted histories |
| G22 — Older rule originals | Current rule bodies read | Unopened original orders for 458-16A-110/-115, -140, -150; older 458-18 administrative/refund/advance-payment rules; 458-14-005/-015/-056; 458-16-080; 458-19-005, except originals expressly listed above |
| G23 — Currentness scope | Bounded official 2025–2026 searches and identified adoptions/proposals | No universal certification that no other amendment, adoption, future-effective law or special law exists |
| G24 — Other exemption systems | Necessary category boundaries and proposal purpose | Full nonprofit, governmental ownership, multifamily, current-use, historic/conservation and other special-property regimes remain separate |
| G25 — Actual application | Generic public law only | No actual property, owner, tax year, balance, income, medical fact, title, agreement, notice, filing, sale or outcome supplied or determined |
| Check | Result |
|---|---|
| Correct component | PASS-19 only; ordinary residential property-tax collection/relief and necessary foreclosure interfaces |
| New source basis | Consequential claims tied to fresh official bodies and identified adopted originals |
| Prior work | Supplied prior records used only for their stated scope/provenance boundaries |
| Version separation | Effective date, collection application, historical transition, proposal and reporting expiry distinguished |
| Exact quantities | Legal constants, bases, strict/inclusive endpoints and unresolved counting recorded; no populated calculation |
| Remedies | Application, approval, waiver, refund, deferral, stay, lien release and recovery kept distinct |
| Access discipline | Six fresh 403 failures recorded as three permitted route pairs; no further failed-route retries or bypass |
| Read-bound honesty | Complete sections distinguished from partial discovery; parsed PDFs distinguished from page images |
| Identifying or private material | No actual or invented party/property/account narrative, private agreement, filled form or financial/medical input used |
| Worksheet | Wholly blank |
| Review status | Researcher self-check only; no independent review, statewide/dimension/A066/parent, operational or publication acceptance |
END S_WA PASS-19.
Captured cells with original header handling and explicitly labeled bounded correction overlays. Downloaded JSON retains original cells. Tables may contain source limitations, historical examples and identified corrections; the complete reading supplies context.
Read the evidence with its boundaries. These are saved research components, including revisions. A scoped coordinator review checks selected evidence; it does not certify every claim, a complete jurisdiction, current law or individual applicability. Dates and access limits remain attached to the records.
The source locator for erroneous-exemption recovery is RCW 84.36.385(5), not renewal-notice subsection (4). This is a bounded locator repair; the other holds and predicates remain.
1. Exact two-cell replacements →This dated research component contains identified issues. Read the correction panel before relying on its affected passages or tables. Other findings retain their own evidence limits.
These components repair their stated scope. They do not replace every other finding in this research series.
SWA correction of the C070 coverage pinpoint →Record · Supplied provenance · Permitted reuse in PASS-19 · 5 data rows
| Record | Supplied provenance | Permitted reuse in PASS-19 | NEW evidence required here | Retained gap |
|---|---|---|---|---|
| PASS-02, other Washington categories | Response d99fa0e7-8427-5177-94a0-d79c611f8e41; captured October 23, 2026, 07:23:21.074 UTC; supplied table 7; review reference [internal evidence reference] | Separate sector investigations remained required | Title 84 collection, exemption, deferral, foreclosure and remedy bodies | No statewide or parent acceptance follows |
| PASS-07, execution exemption versus property tax | Response 7ee54080-a762-53e0-8af2-19cbb96ebaae; captured October 28, 2026, 15:50:36.818 UTC; supplied table 12; C018/C086/C120; review reference [internal evidence reference] | Execution-homestead treatment does not establish property-tax exemption qualification | New property-tax eligibility, collection and relief readings | Property-tax exemption law was expressly unresearched in that record |
| Supplied overlap search | Coordinator reported searching 1,786 saved P1–P18 atomic records and reading the one complete hit | Scope metadata only | All consequential P19 propositions rest on new public-source readings below | Metadata search does not establish absence of other prior prose |
| P8/P9/P13–P18 and other earlier components | Separate statuses supplied by the user | Preserve their boundaries and holds | No mortgage, tenancy, utility, medical, student, payday or CLA merits imported | Their substantive review and acceptance remain separate |
| This component | Fresh official public-source readings listed below | NEW statewide framework within exact read bounds | Current code, material adopted originals and bounded currentness discovery | Local, federal, contractual, judicial and actual-application dependencies remain as specified |
Source ID · Issuer/title and complete literal HTTPS URL · Actual read bounds; status and use · 48 data rows
| Source ID | Issuer/title and complete literal HTTPS URL | Actual read bounds; status and use |
|---|---|---|
| S_WA-P19-S001 | Legislature, chapter 84.04 RCW, definitions: https://app.leg.wa.gov/rcw/default.aspx?cite=84.04&full=true | C. Complete .010, .020, .030, .040, .045, .047, .050, .055, .065, .070, .075, .080, .090, .100, .120, .130 and .140. .060 and .095 also encountered completely; .150 only partial and unused. General tax/property/actor boundaries. app.leg.wa.gov |
| S_WA-P19-S002 | Legislature, RCW 84.40.020: https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.020 | C. Complete section; annual assessment reference event, with personal-property qualification retained. app.leg.wa.gov |
| S_WA-P19-S003 | Legislature, chapter 84.56 RCW, tax-roll delivery: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56&full=true | C, limited chapter read. Complete 84.56.010 only from this chapter route. Other chapter material is covered only by separately identified reads below. app.leg.wa.gov |
| S_WA-P19-S004 | Legislature, levy certification and roll preparation: https://app.leg.wa.gov/rcw/default.aspx?cite=84.52.020; https://app.leg.wa.gov/rcw/default.aspx?cite=84.52.070; https://app.leg.wa.gov/rcw/default.aspx?cite=84.52.080 | C. All three complete sections and displayed notes. Indispensable predicates for the March statement requirement; roll rounding distinguished from interest rounding. app.leg.wa.gov +3 |
| S_WA-P19-S005 | Legislature, RCW 84.56.020, collection/delinquency: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.020 | C, with 2027 application qualification. Complete (1)–(20) and displayed notes. Principal collection, payment, interest, penalty, notice and waiver source. app.leg.wa.gov +1 |
| S_WA-P19-S006 | Legislature, waivers and assistance: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.025; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.029 | C. Complete .025(1)–(4) and .029(1)–(2), including notes. app.leg.wa.gov +1 |
| S_WA-P19-S007 | Legislature, collection contracts, notices and receipts: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.035; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.050; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.060 | C. Each complete section. Intergovernmental collection fee, delinquency memoranda and receipt/current-payment distinctions. app.leg.wa.gov +2 |
| S_WA-P19-S008 | Legislature, continuing collection and payments by interested persons: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.260; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.310; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.320; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.330; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.340 | C. Each complete section. Continuing collection, interested-person payment, conditional tenant/mortgage consequences and segregation. No private agreement examined. app.leg.wa.gov +4 |
| S_WA-P19-S009 | Legislature, separately owned land/improvements: https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.360; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.370; https://app.leg.wa.gov/rcw/default.aspx?cite=84.56.380 | C. All three complete sections. Segregation procedure and express preservation of otherwise applicable liens. app.leg.wa.gov +2 |
| S_WA-P19-S010 | Legislature, chapter 84.60 RCW, tax liens: https://app.leg.wa.gov/rcw/default.aspx?cite=84.60&full=true | C. Entire chapter: .010, .020, .040, .050, .070. Priority, attachment, public acquisition and partial condemnation. app.leg.wa.gov |
| S_WA-P19-S011 | Legislature, RCW 36.29.190: https://app.leg.wa.gov/rcw/default.aspx?cite=36.29.190 | C. Complete (1)–(4). Electronic-payment authority and processing-cost boundaries. app.leg.wa.gov |
| S_WA-P19-S012 | Legislature, RCW 36.16.145: https://app.leg.wa.gov/rcw/default.aspx?cite=36.16.145 | C. Complete (1)–(7). Electronic-auction authority, notice and deposit conditions. Incorporated electronic definitions remain held. app.leg.wa.gov |
| S_WA-P19-S013 | Legislature, advance deposits and county powers: https://app.leg.wa.gov/rcw/default.aspx?cite=35.21.650; https://app.leg.wa.gov/rcw/default.aspx?cite=36.32.120 | C. Both complete sections; .120(1)–(11) and notes. General debt powers not treated as overriding the specific tax-commutation restriction. app.leg.wa.gov +2 |
| S_WA-P19-S014 | Legislature, RCW 1.12.070, mailing/timeliness: https://app.leg.wa.gov/rcw/default.aspx?cite=1.12.070 | C. Complete section. General mailing provisions and their limits; no actual deadline calculated. app.leg.wa.gov |
| S_WA-P19-S015 | Legislature, RCW 84.36.379: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.379 | C. Complete findings section. Policy context only, not an independent eligibility rule. app.leg.wa.gov |
| S_WA-P19-S016 | Legislature, RCW 84.36.381, qualifying residence exemption: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.381 | C, materially prospective. Complete (1)–(6) and displayed notes. 2026/2027 separation requires S049–S051. app.leg.wa.gov +1 |
| S_WA-P19-S017 | Legislature, RCW 84.36.383, exemption definitions: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.383 | C, materially prospective. Complete (1)–(14) and notes. Residence, income, thresholds, disability and 2027 deduction changes. app.leg.wa.gov +1 |
| S_WA-P19-S018 | Legislature, RCW 84.36.385, claims/renewal/indexing: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.385 | C. Complete (1)–(9) and notes. Claim, renewal, recovery, publication and adjustment duties. app.leg.wa.gov |
| S_WA-P19-S019 | Legislature, claim execution and administration: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.387; https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.389 | C. Complete .387(1)–(6), .389(1)–(3), and notes. Verification, benefit pass-through, confidentiality and conditional sanction references. app.leg.wa.gov +1 |
| S_WA-P19-S020 | Legislature, loss of exemption and false-listing provisions: https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.360; https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.130 | C. Complete sections. Proration and specifically conditioned recovery/sanction text. Personal-property late-listing provisions were read but not imported. app.leg.wa.gov +1 |
| S_WA-P19-S021 | DOR/Code Reviser, WAC 458-16A-100: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-100 | C. Complete definitions (1)–(36) and history. Latest adopted original S072; 40-percent/application-date comparison retained. app.leg.wa.gov +1 |
| S_WA-P19-S022 | DOR/Code Reviser, federal-income explanations: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-110; https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-115 | C. Complete .110(1)–(3)(a)–(p), .115(1)–(2)(a)–(r). State rule explanations read; full federal income-tax coverage not claimed. app.leg.wa.gov +1 |
| S_WA-P19-S023 | DOR/Code Reviser, WAC 458-16A-120: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-120 | C. Complete (1)–(3). Addbacks, deductions and absent-spouse rule; original S077. app.leg.wa.gov |
| S_WA-P19-S024 | DOR/Code Reviser, qualification and application: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-130; https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-135 | C. Complete .130(1)–(4), .135(1)–(5), including history. Adopted original S072; statutory collection-year qualifications retained. app.leg.wa.gov +1 |
| S_WA-P19-S025 | DOR/Code Reviser, other exemption matters and renewal: https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-140; https://app.leg.wa.gov/wac/default.aspx?cite=458-16A-150 | C. Complete .140(1)–(7), .150(1)–(5), and history. Prior-year claims, special-assessment distinction, renewal and change reporting. app.leg.wa.gov +1 |
| S_WA-P19-S026 | Legislature, chapter 84.37 RCW, property-tax deferral program: https://app.leg.wa.gov/rcw/default.aspx?cite=84.37&full=true | C. Entire chapter, including .010–.090, .901 and .903. Limited-income deferral and nonconflicting incorporations. app.leg.wa.gov |
| S_WA-P19-S027 | Legislature, chapter 84.38 RCW, deferral: https://app.leg.wa.gov/rcw/default.aspx?cite=84.38&full=true | C, with prospective threshold change. Complete operative chapter .010–.180 and displayed notes. Senior/disability deferral, repayment and foreclosure bridge. app.leg.wa.gov +1 |
| S_WA-P19-S028 | Legislature, RCW 21.35.005: https://app.leg.wa.gov/rcw/default.aspx?cite=21.35.005 | C. Complete (1)–(11). Only incorporated “heir” and “devisee” meanings used; succession/title law remains separate. app.leg.wa.gov |
| S_WA-P19-S029 | Legislature, chapter 84.39 RCW, widows/widowers of veterans: https://app.leg.wa.gov/rcw/default.aspx?cite=84.39&full=true | C. Entire six-section chapter and notes. Exemption in the form of a grant, conditions, annual decision and recapture. app.leg.wa.gov |
| S_WA-P19-S030 | Legislature, veteran/discharge definitions: https://app.leg.wa.gov/rcw/default.aspx?cite=41.04.005; https://app.leg.wa.gov/rcw/default.aspx?cite=73.04.005 | C. Both complete sections and notes. The 2026 predischarge provision is expressly employment-specific. app.leg.wa.gov +2 |
| S_WA-P19-S031 | DOR/Code Reviser, chapter 458-18 WAC: https://app.leg.wa.gov/wac/default.aspx?cite=458-18&full=true | C. All 19 rules: .010–.100, .210, .215, .220, .500–.550. Deferral, refund, protest and future-tax-deposit rules. Historical rate-table entries not used as current rates. app.leg.wa.gov +2 |
| S_WA-P19-S032 | DOR/Code Reviser, chapter 458-18A WAC: https://app.leg.wa.gov/wac/default.aspx?cite=458-18A&full=true | C. All ten rules .010–.100. Limited-income deferral; original S075 and revised definitions S077. app.leg.wa.gov +1 |
| S_WA-P19-S033 | Legislature, foreclosure definitions/certificate-holder procedure: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.005; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.040 | C. Complete sections. Defined delinquency/interest/taxes and narrow certificate-holder provision. app.leg.wa.gov +1 |
| S_WA-P19-S034 | Legislature, RCW 84.64.050: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.050 | C. Complete (1)–(7) and notes. County certificate, notice, title search, deferral sale restriction and minimum delinquency. app.leg.wa.gov |
| S_WA-P19-S035 | Legislature, payment/redemption: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.060; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.070 | C. Both complete sections. Interested-person payment, ordinary presale redemption and limited protected-person postsale redemption. app.leg.wa.gov +1 |
| S_WA-P19-S036 | Legislature, RCW 84.64.080: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.080 | C. Complete (1)–(12), including statutory blank forms and notes. Forms were not reproduced or populated. Judgment, sale, surplus and deed text; constitutional/title holds retained. app.leg.wa.gov |
| S_WA-P19-S037 | Legislature, appeal and deed evidence: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.120; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.180 | C. Both complete sections. Appeal prerequisites and statutory evidentiary language, without adjudicating enforceability. app.leg.wa.gov +1 |
| S_WA-P19-S038 | Legislature, no-bid sale, deed charges and electronic sale: https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.200; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.215; https://app.leg.wa.gov/rcw/default.aspx?cite=84.64.225 | C. Each complete section. County bidding, deed preparation and electronic-sale safeguards. app.leg.wa.gov +2 |
| S_WA-P19-S039 | Legislature, chapter 84.69 RCW, refunds: https://app.leg.wa.gov/rcw/default.aspx?cite=84.69&full=true | C. Entire chapter .010–.180. Grounds, claims, interest, refusal/inaction and no-protest provision. app.leg.wa.gov +1 |
| S_WA-P19-S040 | Legislature, chapter 84.68 RCW, recovery of taxes: https://app.leg.wa.gov/rcw/default.aspx?cite=84.68&full=true | C. Entire chapter .010–.150. Protest route, statutory limitations, small administrative corrections and narrowly read foreclosure-recovery interfaces. app.leg.wa.gov +1 |
| S_WA-P19-S041 | Legislature, RCW 84.48.065: https://app.leg.wa.gov/rcw/default.aspx?cite=84.48.065 | C. Complete (1)–(3). Manifest error and narrowly conditioned valuation-agreement correction. app.leg.wa.gov |
| S_WA-P19-S042 | Legislature, appeal and equalization-board scope: https://app.leg.wa.gov/rcw/default.aspx?cite=84.40.038; https://app.leg.wa.gov/rcw/default.aspx?cite=84.48.010 | C. Both complete sections and notes. Filing-period branches, good cause, exemption jurisdiction and prohibition on legislative-authority tax commutation. app.leg.wa.gov +1 |
| S_WA-P19-S043 | Legislature, RCW 84.08.130: https://app.leg.wa.gov/rcw/default.aspx?cite=84.08.130 | C. Complete (1)–(2). Ordinary board-of-equalization appeal to the state Board of Tax Appeals; deferral-specific finality retained. app.leg.wa.gov |
| S_WA-P19-S044 | DOR/Code Reviser, board definitions/jurisdiction/petitions: https://app.leg.wa.gov/wac/default.aspx?cite=458-14-005; https://app.leg.wa.gov/wac/default.aspx?cite=458-14-015; https://app.leg.wa.gov/wac/default.aspx?cite=458-14-056 | C. Complete operative .005(1)–(22), .015(1)–(2), .056(1)–(6). .005 history footer was not separately read. No agency illustration adopted as a scenario. app.leg.wa.gov +2 |
| S_WA-P19-S045 | Legislature, chapter 84.70 RCW, destroyed property: https://app.leg.wa.gov/rcw/default.aspx?cite=84.70&full=true | C. Entire chapter: .010(1)–(8), .040 and notes. Abatement, replacement-improvement exemption and its closed application window. app.leg.wa.gov |
| S_WA-P19-S046 | Legislature, RCW 84.36.400, improvements/ADUs: https://app.leg.wa.gov/rcw/default.aspx?cite=84.36.400 | C plus displayed future version. Complete present (1), (2)(a)–(e), January 1, 2034 version and notes. Statewide improvement exemption versus local-option ADU relief. app.leg.wa.gov +2 |
| S_WA-P19-S047 | DOR/Code Reviser, WAC 458-16-080: https://app.leg.wa.gov/wac/default.aspx?cite=458-16-080 | C, older rule. Complete (1)–(9) and history. Improvement valuation, duration and application wording; later statutory ADU changes not silently imported into the rule. app.leg.wa.gov +3 |
| S_WA-P19-S048 | DOR/Code Reviser, WAC 458-19-005: https://app.leg.wa.gov/wac/default.aspx?cite=458-19-005 | C. Complete (1), (2)(a)–(y) and history. Used only for tax/levy/category distinctions. Full levy-limit and election merits excluded. app.leg.wa.gov +3 |
Source ID · Official adopted instrument and complete literal HTTPS URL · Actual read bounds; material status · 29 data rows
| Source ID | Official adopted instrument and complete literal HTTPS URL | Actual read bounds; material status |
|---|---|---|
| S_WA-P19-S049 | 2026 c 163, ESSB 6162: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6162-S.SL.pdf?cite=2026+c+163+s+101 | A. Entire act, cover/index 0 through printed p.20/index 20. §§101–103 pp.1–10; §201 pp.10–17; §§301–302 pp.17–19; §§401–403 pp.19–20. Effective June 11, 2026; whole-act collection application 2027+. lawfilesext.leg.wa.gov +3 |
| S_WA-P19-S050 | 2025 c 200, EHB 1106: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/House/1106.SL.pdf?cite=2025+c+200+s+1 | A. Entire act, cover through p.4/index 4; §§1–3. Effective July 27, 2025; collection 2027+. lawfilesext.leg.wa.gov |
| S_WA-P19-S051 | 2023 c 147, SHB 1355: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/House/1355-S.SL.pdf?cite=2023+c+147+s+1 | A. Entire act, cover through p.11/index 11; §§1–6. Effective July 23, 2023. Earlier exemption amounts, thresholds and indexing; temporary outreach provision separately identified. lawfilesext.leg.wa.gov +1 |
| S_WA-P19-S052 | 2023 c 376, SSB 5714: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/Senate/5714-S.SL.pdf?cite=2023+c+376+s+1 | A. Entire act, cover through p.8/index 8. Effective July 23, 2023; automated/no-discernible-postmark payment rule. lawfilesext.leg.wa.gov |
| S_WA-P19-S053 | 2022 c 143, EHB 1982: https://lawfilesext.leg.wa.gov/biennium/2021-22/Pdf/Bills/Session%20Laws/House/1982.SL.pdf?cite=2022+c+143+s+1 | A. Entire act, cover through p.8/index 8, §§1–2. Immediate effective date March 24, 2022; express later interest/penalty application language preserved. lawfilesext.leg.wa.gov |
| S_WA-P19-S054 | 2019 c 332, E2SHB 1105: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/House/1105-S2.SL.pdf?cite=2019+c+332+s+4 | A. Entire act, cover through p.13/index 13; §§1–8. Effective January 1, 2020; collection assistance, foreclosure threshold, electronic-sale payment period and related safeguards. lawfilesext.leg.wa.gov +2 |
| S_WA-P19-S055 | 2019 c 28, HB 1634: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/House/1634.SL.pdf?cite=2019+c+28+s+1 | A. Entire act, cover through p.5/index 5. Effective July 28, 2019; .080 sale text, including added as-is language and republished surplus provisions. lawfilesext.leg.wa.gov |
| S_WA-P19-S056 | 2024 c 119, HB 2375: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/House/2375.SL.pdf?cite=2024+c+119+s+1 | A. Complete operative §§1–3, pp.1–5/indexes 1–5, plus cover. Effective June 6, 2024; collection 2025+; ADU residence definition. lawfilesext.leg.wa.gov |
| S_WA-P19-S057 | 2024 c 334, SB 6238: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/Senate/6238.SL.pdf?cite=2024+c+334+s+1 | A. Complete §§1–3, pp.1–3/indexes 1–3, plus cover. Effective June 6, 2024; grant expansion for collection 2025+. lawfilesext.leg.wa.gov |
| S_WA-P19-S058 | 2005 c 253, SHB 1509: https://lawfilesext.leg.wa.gov/biennium/2005-06/Pdf/Bills/Session%20Laws/House/1509-S.SL.pdf?cite=2005+c+253+s+1 | A. Complete operative §§1–10, pp.1–6/indexes 1–6, plus cover. Effective July 24, 2005; collection 2006+. Historical grant amounts are superseded. lawfilesext.leg.wa.gov |
| S_WA-P19-S059 | 2007 special session c 2, SSB 6178: https://lawfilesext.leg.wa.gov/biennium/2007-08/Pdf/Bills/Session%20Laws/Senate/6178-S.SL.pdf?cite=2007+sp.s.+c+2+s+1 | A. Complete §§1–14, pp.1–6/indexes 1–6, plus cover. Effective November 29, 2007; taxes due after April 30, 2008. Review-section expiry is not program expiry. lawfilesext.leg.wa.gov |
| S_WA-P19-S060 | 2006 c 275, SHB 2569: https://lawfilesext.leg.wa.gov/biennium/2005-06/Pdf/Bills/Session%20Laws/House/2569-S.SL.pdf?cite=2006+c+275+s+1 | A. Complete §§1–3, pp.1–2/indexes 1–2, plus cover. Five-percent deferral rate with express grant-date and collection-year predicates. lawfilesext.leg.wa.gov |
| S_WA-P19-S061 | 2013 c 221, EHB 1421: https://lawfilesext.leg.wa.gov/biennium/2013-14/Pdf/Bills/Session%20Laws/House/1421.SL.pdf?cite=2013+c+221+s+8 | A. Complete §§1–12, pp.1–9/indexes 1–9, plus cover. Effective July 28, 2013. Material §§7–12 cover liens, charge-off, certificate inclusion and eligible-property sale restriction. Other republished provisions used only historically. lawfilesext.leg.wa.gov |
| S_WA-P19-S062 | 2019 c 453, ESSB 5160: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/Senate/5160-S.SL.pdf?cite=2019+c+453+s+5 | A, selected complete sections. Cover and §§4–10, pp.9–12/indexes 9–12. §§1–3 not credited as complete. Effective July 28, 2019; collection 2020+; heir/devisee expansion and deletion of former 90-day continuation wording. lawfilesext.leg.wa.gov +2 |
| S_WA-P19-S063 | 2020 c 139, ESB 5402: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/Senate/5402.SL.pdf?cite=2020+c+139+s+51 | A, selected complete sections. Cover; §§50–55 pp.62–66/indexes 62–66; §§62–66 pp.77–78/indexes 77–78; veto message p.79/index 79. Relevant sections effective June 11, 2020. Section-specific retroactivity/immediate clauses do not extend to §§50–55. lawfilesext.leg.wa.gov +5 |
| S_WA-P19-S064 | 2021 c 192, ESB 5454: https://lawfilesext.leg.wa.gov/biennium/2021-22/Pdf/Bills/Session%20Laws/Senate/5454.SL.pdf?cite=2021+c+192+s+1 | A. Complete §§1–3, pp.1–4/indexes 1–4, plus cover. Effective July 25, 2021; collection 2022+; disaster replacement and express application cutoff. lawfilesext.leg.wa.gov +2 |
| S_WA-P19-S065 | 2019 c 32, HB 1852: https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/House/1852.SL.pdf?cite=2019+c+32+s+1 | A. Complete §1, pp.1–2/indexes 1–2, plus cover. Effective July 28, 2019; manifest-description-error refund language. lawfilesext.leg.wa.gov +2 |
| S_WA-P19-S066 | 2015 c 174, SSB 5276: https://lawfilesext.leg.wa.gov/biennium/2015-16/Pdf/Bills/Session%20Laws/Senate/5276-S.SL.pdf?cite=2015+c+174+s+2 | A. Complete §§1–3, pp.1–4/indexes 1–4, plus cover. Effective July 24, 2015; refund, roll-correction and small-claim timing. lawfilesext.leg.wa.gov +3 |
| S_WA-P19-S067 | 2014 c 13, SHB 2309: https://lawfilesext.leg.wa.gov/biennium/2013-14/Pdf/Bills/Session%20Laws/House/2309-S.SL.pdf?cite=2014+c+13+s+2 | A. Complete §§1–3, pp.1–6/indexes 1–6, plus cover. Effective June 12, 2014; collection 2015+. Historical payment-plan wording is not substituted for later amendments. lawfilesext.leg.wa.gov +2 |
| S_WA-P19-S068 | 2025 c 207, ESB 5529: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/5529.SL.pdf?cite=2025+c+207+s+1 | A. Complete operative §§1–4, pp.1–5/indexes 1–5, plus cover. Effective July 27, 2025; collection 2026+; local-option provisions expire January 1, 2034. Performance statement does not create private rights or determine eligibility. lawfilesext.leg.wa.gov +3 |
| S_WA-P19-S069 | 2024 c 146, 2SHB 2014: https://lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/House/2014-S2.SL.pdf?cite=2024+c+146+s+36 | A, selected complete sections. Cover; §§1–2 pp.1–3; §4 pp.4–5; §§36–40 pp.50–52, matching PDF indexes. Relevant effective date June 6, 2024; §40 specific-funding condition checked against S071. lawfilesext.leg.wa.gov +5 |
| S_WA-P19-S070 | 2026 c 146, SSB 5827: https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/5827-S.SL.pdf?cite=2026+c+146+s+3 | A. Complete operative §§1–3, pp.1–5/indexes 1–5, plus cover. Effective June 11, 2026. New predischarge definition is confined to specified employment statutes. lawfilesext.leg.wa.gov +3 |
| S_WA-P19-S071 | 2024 c 376, ESSB 5950, adopted budget: https://lawfilesext.leg.wa.gov/biennium/2023-24/Htm/Bills/Session%20Laws/Senate/5950-S.SL.htm | A, selected HTML sections. Complete §1(1)–(3), §138(1)–(10), §§913–914; effective-date cover and complete veto-item list. §138(9) specifically funds implementation of 2SHB 2014; §138 is not on the veto list. Whole budget and actual disbursement not examined. lawfilesext.leg.wa.gov +6 |
| S_WA-P19-S072 | DOR permanent rule, WSR 26-03-074: https://lawfilesext.leg.wa.gov/law/wsrpdf/2026/03/26-03-074.pdf | A, selected complete rules. Order printed p.1/index 0; 458-16A-100 pp.8–14/indexes 7–13; -130 pp.14–17/indexes 13–16; -135 pp.17–20/indexes 16–19. Adopted/filed January 20, effective February 20, 2026. School rule not credited as complete. lawfilesext.leg.wa.gov +3 |
| S_WA-P19-S073 | DOR expedited proposal, WSR 26-20-087: https://lawfilesext.leg.wa.gov/Law/WSR/2026/20/26-20-087.htm | P. Complete notice and proposed amendments to 458-16A-100, -120, -130 and 458-18-010; entire rendered text through line 376. Filed October 5, 2026; objection deadline stated as noon December 7, 2026. No adoption credited. lawfilesext.leg.wa.gov +4 |
| S_WA-P19-S074 | DOR permanent rule, WSR 26-01-183: https://lawfilesext.leg.wa.gov/law/wsr/2026/01/26-01-183.htm | A, selected complete rule. Complete order and 458-18-220, rendered lines 0–89. Adopted/filed December 23, 2025; effective January 1, 2026. Other farm/current-use rules not relied upon. lawfilesext.leg.wa.gov |
| S_WA-P19-S075 | DOR permanent rule, WSR 09-14-038: https://lawfilesext.leg.wa.gov/law/wsr/2009/14/09-14-038.htm | A. Complete order and all ten 458-18A rules, rendered lines 0–185. Adopted/filed June 24, effective July 25, 2009. Later changed definitions compared separately. lawfilesext.leg.wa.gov +2 |
| S_WA-P19-S076 | DOR permanent rule, WSR 20-04-016: https://lawfilesext.leg.wa.gov/law/wsr/2020/04/20-04-016.htm | A. Complete order and 458-18-010, -020, -100, lines 0–123. Adopted/filed January 24, effective February 24, 2020. lawfilesext.leg.wa.gov +2 |
| S_WA-P19-S077 | DOR permanent rule, WSR 24-22-115: https://lawfilesext.leg.wa.gov/Law/WSR/2024/22/24-22-115.htm | A. Complete order and four amended rules: 458-16A-100, -120; 458-18-010; 458-18A-010, lines 0–333. Adopted/filed November 5, effective December 6, 2024. lawfilesext.leg.wa.gov +6 |
Source ID · URL · Actual status and permitted use · 5 data rows
Claim ID · Consequential proposition · Exact authority · 35 data rows
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C001 | Title 84’s tax definition concerns value-proportional burdens for public revenue; its taxing-district definition distinguishes benefit-based assessments. A charge appearing on a tax statement is not thereby the same legal category as ordinary ad valorem tax. | S001, 84.04.100/.120; S048, 458-19-005(2) |
| S_WA-P19-C002 | Real-property treatment includes specified land, improvements and fixtures but contains personal-property exceptions; a qualifying fixed mobile home on leased land remains subject to the specified personal-property collection provisions. | S001, 84.04.080/.090; S017, 84.36.383(12) |
| S_WA-P19-C003 | General “person,” “householder,” parcel and taxpayer definitions do not substitute for a program’s particular ownership and occupancy predicates. A lessee’s appeal status under the board rule depends on contractual tax responsibility. | S001, .050/.075/.130; S044, 458-14-005 |
| S_WA-P19-C004 | Assessment and tax-collection years are distinct: the assessment year is a calendar year, valuation ordinarily references January 1, and the board rule defines the tax year as the following year. | S001, .040; S002; S044, -005 |
| S_WA-P19-C005 | Tax-roll completion and notification precede ordinary current-year collection; the statutory roll-delivery date is the first Monday in January following levy. | S003; S005(1) |
| S_WA-P19-C006 | The March 15 statement duty is expressly conditioned on budget submission, levy certification and January 15 roll delivery; it is not an unconditional statement-date rule detached from those predicates. | S005(2)(a); S004 |
| S_WA-P19-C007 | The county treasurer collects taxes extended on the county roll, including state and district levies; the county assessor determines relevant assessment and relief matters, while DOR administers specified statewide programs. | S005(1); S018; S026–S029 |
| S_WA-P19-C008 | Current taxes may be paid without simultaneously paying delinquent taxes, but that permission does not erase the older delinquency. | S007, 84.56.060; S008, .260 |
| S_WA-P19-C009 | The ordinary real-property tax lien attaches from and including January 1 of the levy year and continues until payment; the statutory priority provision places it ahead of listed private interests, subject to its express equal-rank treatment of state deferral liens. | S010, .010/.020 |
| S_WA-P19-C010 | Foreclosure definitions can include assessments and state-deferred amounts when included in the certificate; “interest” in that chapter includes penalties. | S033, 84.64.005(3)–(4) |
| S_WA-P19-C011 | The split-payment rule requires the stated minimum total and timely first half; the unpaid remainder then has the October due date. | S005(3) |
| S_WA-P19-C012 | The late-first-half branch requires applicable interest and penalty on the full annual tax, with payment after April 30 but before October 31. | S005(4) |
| S_WA-P19-C013 | The special three-business-day rule applies to automated-check-service payments or mailed payments lacking a discernible postmark; the separate general mailing statute supplies other stated evidentiary rules. | S005(3)(b)/(4)(b); S014; S052 |
| S_WA-P19-C014 | Delinquent-tax interest is computed monthly on delinquent tax; the reduced residential rate has unit-count and levy-year qualifiers. No daily fraction or interest-rounding rule is supplied by that clause. | S005(5)(a); S053 |
| S_WA-P19-C015 | The statute separately suspends penalties for the specified 2022 period and, beginning in 2023, distinguishes qualifying small residential parcels from the listed other property categories. | S005(5)(b); S053 |
| S_WA-P19-C016 | Successful participation in an included payment agreement or partial-payment program bars additional penalties on included delinquent taxes; the text preserves specified previously assessed amounts and does not expressly freeze all continuing interest. | S005(5)(c) |
| S_WA-P19-C017 | Current- and delinquent-year payment agreements are discretionary treasury options and require the specified signatures before the associated bill is sent. | S005(15)(b) |
| S_WA-P19-C018 | Acceptance of partial payments is discretionary; delinquent-year payments are applied to the oldest delinquent year unless the taxpayer requests otherwise. | S005(15)(b)–(c), (17) |
| S_WA-P19-C019 | The past-due-payment provision contains an 18-month collection requirement before certificate filing; its text does not establish a universal 18-month stay beginning on an assumed event. | S005(15)(d) |
| S_WA-P19-C020 | Electronic billing/payment may be offered but cannot be required under .020; separate statutory limits govern payment-processing costs and when specified electronic costs may be absorbed. | S005(14)/(17); S011 |
| S_WA-P19-C021 | Future-tax deposits under the advance-deposit rules are distinct from satisfaction of a current tax; the agreement must address administration and crediting, and the rules identify payment by the year the tax becomes due. | S013; S031, -500 through -550 |
| S_WA-P19-C022 | The delinquency notice must identify where current and delinquent tax/assessment information and direct-payment/foreclosure-hotline information can be obtained. | S005(6); S007, .050 |
| S_WA-P19-C023 | The treasurer has the specified referral duty after two years of delinquency; this is a public-actor duty, not proof that assistance has been received. | S005(7) |
| S_WA-P19-C024 | Before certificate filing, the treasurer may assess defined direct foreclosure-avoidance costs; a tax year remains delinquent until its tax, interest and penalties are fully paid. | S005(8), (20)(c) |
| S_WA-P19-C025 | The armed-conflict interest/penalty protection requires all stated active-duty, participation, foreign-duty-station, ownership and personal-residence predicates. | S005(9) |
| S_WA-P19-C026 | Emergency extensions are discretionary and depend on the referenced statutory emergency; that emergency-definition incorporation remains held. | S005(10); RCW 43.06.010(12) unread |
| S_WA-P19-C027 | County-caused failure to send notice triggers the stated interest/penalty waiver, subject to reinstatement if delinquent tax is not paid within the stated post-notice period. | S006, 84.56.025(1) |
| S_WA-P19-C028 | The death-related hardship waiver addresses one missed payment and the specifically described spouse, parent or stepparent circumstances, with timely notice and possible proof requirements. | S006, .025(2)/(4); S067 |
| S_WA-P19-C029 | Apparent taxpayer error permits, rather than mandates, an interest/penalty waiver when the statutory payment-after-notice condition is met. | S006, .025(3) |
| S_WA-P19-C030 | The foreclosure-related waiver is mandatory only within its timing boundary and when assessor-verified income, principal-residence, foreclosure and no-prior-waiver predicates are met; the clause does not add an age requirement. | S005(19); S054 §1 |
| S_WA-P19-C031 | On a qualifying request for assistance, the assessor may help with the identified exemption/deferral applications and must make the specified hotline referral; the treasurer may refer to the assessor. | S006, .029 |
| S_WA-P19-C032 | Receipt and tax-payment-record duties are distinct from a determination that all years or liens are satisfied. | S007, .060 |
| S_WA-P19-C033 | Interested-person payment before certificate issuance and payment after issuance arise under different statutory provisions. | S008, .310; S035, .060 |
| S_WA-P19-C034 | Tenant and mortgage-holder payment provisions create conditional reimbursement/lien relations; they do not establish a right concerning an unread agreement or an actual payment. | S008, .320/.330 |
| S_WA-P19-C035 | Statutory segregation of a portion, undivided interest, or separately owned improvement is distinct from an arbitrary partial payment; the separate-improvement rule expressly preserves otherwise applicable liens. | S008, .340; S009 |
Claim ID · Consequential proposition · Exact authority · 24 data rows
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C036 | RCW 84.36.381 excuses all or part of specified tax liability only upon its combined residence, ownership, status and income predicates; it is not a universal residential exemption. | S016, opening text and (1)–(5) |
| S_WA-P19-C037 | The exemption accepts specified fee, life-estate, contract-purchase and cooperative ownership; community, domestic-partnership and cotenancy rules do not remove the other predicates. | S016(2) |
| S_WA-P19-C038 | The veteran-rating expansion from 80 to 40 percent is adopted for collection 2027 onward; the separate total-disability branch remains distinct. | S016(3); S050 §§1/3; S072 comparison |
| S_WA-P19-C039 | A surviving spouse or domestic partner of a recipient has the stated lower-age continuation route only if otherwise qualified. | S016(3)(b) |
| S_WA-P19-C040 | Program “residence” can include one ADU and specified land; principal residence, temporary care-related absence and replacement-residence rules have separate conditions. | S016(1); S017(1), (11)–(13); S056 |
| S_WA-P19-C041 | Combined disposable income aggregates the claimant’s, spouse/partner’s and resident owner-cotenant’s defined disposable income, then applies only the authorized deduction structure. | S017(2)/(3); S023 |
| S_WA-P19-C042 | State disposable income starts from the incorporated federal adjusted-gross-income concept and adds the listed items only to the extent omitted or deducted; the capital-gain and benefit exceptions remain material. | S017(7); S022–S023 |
| S_WA-P19-C043 | For collection 2027+, the adopted standard deduction is an alternative to itemized deductions; the new qualifying-rental deduction and combat-related-compensation exclusion have separate predicates. | S017(2), (7)(e), (14); S049 §102 |
| S_WA-P19-C044 | The state’s federal and medical-definition references were identified, but their complete external bodies were not read; no federal-benefit or medical-category qualification follows. | S017(2)/(6)/(7); S021–S023 |
| S_WA-P19-C045 | The absent-spouse rule has specific absence, communication/support, statement and later-discovery conditions; it is not a general option to omit a spouse’s income. | S023, -120 |
| S_WA-P19-C046 | Annualization is prescribed for the stated retirement and income-change branches; it does not authorize an invented income estimate or calendar result. | S016(4)(b)–(e); S024, -130 |
| S_WA-P19-C047 | Income thresholds depend on collection-year bands, prior thresholds and county median household income; they are not one statewide dollar limit. | S017(8)–(10); S051/S049 |
| S_WA-P19-C048 | DOR has statutory publication, periodic-adjustment and intervening CPI duties; the published county values were not authenticated because both permitted routes failed. | S018(8)–(9); S081 |
| S_WA-P19-C049 | Income tiers determine distinct excess/state/local-levy and regular-tax valuation exemptions; the 2027 valuation amounts and all-state-levy treatment must not be applied to 2026 collections. | S016(5); S049–S051 |
| S_WA-P19-C050 | The valuation freeze uses the specified January reference date and cannot exceed current true and fair value. | S016(6)(a)–(b) |
| S_WA-P19-C051 | A single high-income disqualification year has a different freeze consequence from successive high-income years or other disqualification; transfer uses the replacement residence’s specified assessment-year value. | S016(6)(a) |
| S_WA-P19-C052 | Subsequent improvements are added under statutory true-and-fair-value language; older rule wording about improvement cost is not silently substituted. | S016(6)(c); S025, -140 |
| S_WA-P19-C053 | Claims and periodic renewal are distinct; annual qualification and change reporting remain relevant between renewals. | S018(1)–(3); S025, -150 |
| S_WA-P19-C054 | Required verification, authorized signing, possible evidentiary waiver, record handling and income confidentiality are governed by their particular provisions, not by an unrestricted public-record assumption. | S019; S024, -135; S025, -140 |
| S_WA-P19-C055 | Changed eligibility can produce reporting, future-year adjustment or event-based proration; the consequence depends on the kind of change. | S020, .360; S025, -150 |
| S_WA-P19-C056 | Prior-year exemption claims and refunds are not interchangeable: unpaid prior-year tax and paid-tax refund limitations receive different treatment. | S024, -135; S025, -140; S039, .030 |
| S_WA-P19-C057 | Where the statutory legal-owner arrangement applies, the exemption benefit must be passed through by the stated offset/cash mechanism. | S019, .387(6) |
| Targeted corrected record → S_WA-P19-C058 | Erroneous-exemption recovery and willful false-information consequences require their own predicates; neither an error nor an unsuccessful application alone establishes the statutory sanction. | S018(5); S020, .130; S025, -150 Corrected locator · EX-WA19-RESOLVED-L001 |
| S_WA-P19-C059 | Ordinary special assessments are not generally removed by this exemption; the rule’s separate fire-benefit-charge references require complete external statutory readings before a reduction can be asserted. | S025, -140(6); identified but unread fire-charge statutes |
Claim ID · Consequential proposition · Exact authority · 22 data rows
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C060 | Chapter 84.38 deferral uses its own age/income limits while importing other residence-exemption predicates; it postpones payment through a state lien rather than extinguishing the tax. | S027, .030/.100/.120 |
| S_WA-P19-C061 | Deferral ownership is narrower than exemption ownership: the specified share-only cooperative, life-estate, life-lease and revocable-trust interests do not satisfy .030(4). | S027, .030(4) |
| S_WA-P19-C062 | Equity and insurance jointly limit deferral; statutory all-lien equity wording and rule wording excluding deferral liens require an explicit comparison before any available-equity calculation. | S027, .020/.030; S031, -010/-020/-060 |
| S_WA-P19-C063 | The initial senior-deferral filing period uses the later of the pre-due-date and post-foreclosure-notice periods, with discretionary DOR good cause; assessor decision and annual BOE finality are express. | S027, .040 |
| S_WA-P19-C064 | Annual renewal, special-assessment installment election and cessation-of-residence provisions are separate conditions; a prior deferral does not establish a new year’s qualification. | S027, .030(6)/.050/.070 |
| S_WA-P19-C065 | The senior-deferral lien and five-percent rate carry express application and accrual-start qualifications; foreclosure deferral uses the declaration date for its stated accrual branch. | S027, .100; S060; S061 §8 |
| S_WA-P19-C066 | Deferral rights cannot be reduced by the specified contracts; qualifying escrow arrangements nevertheless trigger cosigning and an express mortgage/purchase-contract priority rule. | S027, .080–.100; S026, .060–.070 |
| S_WA-P19-C067 | Current .38.130 makes deferred amounts payable on listed events, including failure of any .030 condition; the narrower older rule list does not justify an assurance that loss of income qualification affects only future deferrals. | S027, .130; S031, -100 |
| S_WA-P19-C068 | Qualified spouse/partner/heir/devisee continuation under chapter 84.38 is conditional; the current statute no longer contains the former 90-day election wording. | S027, .030/.130/.150; S028; S062 §§5/7/8 |
| S_WA-P19-C069 | Voluntary part/full payment does not itself end deferred status; senior-deferral and limited-income rules prescribe different allocation methods. | S027, .160; S031, -100; S032, -100(4) |
| S_WA-P19-C070 | Chapter 84.37 permits the stated half-statement deferral only with its income, ownership-duration, prior-half-payment, residence, equity and same-year-program restrictions. | S026, .030 |
| S_WA-P19-C071 | Limited-income deferral has a September filing/renewal framework and annual assessor decision, with good-cause and appeal qualifications. | S026, .040/.050; S032, -030/-050/-090 |
| S_WA-P19-C072 | Limited-income deferral interest uses the statutory four-observation federal-short-term-rate method plus two percentage points; no actual yearly rate or debt compounding result was determined. | S026, .070; S032, -060 |
| S_WA-P19-C073 | Limited-income repayment events and its spouse/partner continuation text must be read with the rule’s 90-day wording and the statute’s nonconflict incorporation; a universal heir continuation or universal 90-day rule is not established. | S026, .080/.090; S032, -100 |
| S_WA-P19-C074 | Chapter 84.37 incorporates identified chapter 84.38 provisions only insofar as they do not conflict; it is not wholesale adoption of every senior-deferral rule. | S026, .090 |
| S_WA-P19-C075 | Assessor transmission, DOR audit and appropriated state payment are public administration duties; they do not prove that a declaration has been granted or funded. | S027, .110/.120; S031, -070/-080; S032, -070/-080 |
| S_WA-P19-C076 | DOR’s conditional uncollectible charge-off authority is not claimant debt-forgiveness permission; chapter 84.38 also expressly preserves the stated personal-property foreclosure boundary. | S027, .140/.170; S061 §9 |
| S_WA-P19-C077 | Chapter 84.39 describes an exemption in the form of a grant, with additional widow/widower, age/disability, remarriage, veteran-death, income and ownership requirements. | S029, .010 |
| S_WA-P19-C078 | The grant’s tiered assessed-value comparison is additional to the .381 exemption comparison; no unstated negative-value floor or resulting grant amount was inferred. | S029, .010(5); S057 |
| S_WA-P19-C079 | The grant uses DOR application and annual determination, specified generic documentary categories, and state Board of Tax Appeals review of denial. | S029, .020–.040 |
| S_WA-P19-C080 | Specified midyear loss of permanent residence can require proportional grant repayment secured by a state lien; ordinary payment is from appropriations to the statutorily designated recipient. | S029, .050/.060 |
| S_WA-P19-C081 | The grant’s veteran definition requires the incorporated service and discharge predicates; the 2026 predischarge employment provision does not extend itself to this tax program. | S030; S069 §§2/4/36; S070 §3 |
Claim ID · Consequential proposition · Exact authority · 23 data rows
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C082 | Destruction and qualifying natural-disaster value loss can support statutory reduction/abatement under distinct conditions; ordinary valuation dissatisfaction is not that predicate. | S045, .010(1)–(4) |
| S_WA-P19-C083 | Current-year disaster abatement uses the statutory value-loss, levy-rate and remaining-day relationship; paid taxes route through chapter 84.69. | S045, .010(2)–(3); S039 |
| S_WA-P19-C084 | The disaster-replacement exemption has a separate duration and application cutoff; applications received after June 30, 2026 cannot be approved under that provision. General disaster abatement does not share that expiration. | S045, .010(5)–(8), .040; S064 |
| S_WA-P19-C085 | The general physical-improvement exemption has its own cap, duration and repeat-use limit; statute/rule notice timing and older rule treatment of ADUs/outbuildings remain explicit comparisons. | S046(1); S047 |
| S_WA-P19-C086 | The additional low-income-rental ADU exemption depends on qualifying local authorization and statutory population categories; statewide authority is not proof of county implementation. | S046(2); S068 |
| S_WA-P19-C087 | The local ADU route has income, rent, lease, household-relationship, evidence and annual-qualification predicates distinct from the general improvement exemption. | S046(2)(a)–(e) |
| S_WA-P19-C088 | ADU administration, permitted fees and recovery differ between the population branches; the authorization and administrative clauses do not use identical endpoints. | S046(2); S068 §1 |
| S_WA-P19-C089 | After the statutory three-year delinquency period, the county certificate duty applies; county legislative consent can permit fewer years, but not less than the earliest year’s specified amounts. | S034(1) |
| S_WA-P19-C090 | A certificate cannot be filed for total tax delinquency of $100 or less, excluding interest/penalties, except for the stated nuisance-category parcels. | S034(7); S054 §4 |
| S_WA-P19-C091 | Certificate inclusion of assessments and state deferrals has distinct discretionary/mandatory branches; county filing is without cost to the treasurer, with county prosecuting-attorney assistance. | S034(3)–(5) |
| S_WA-P19-C092 | Notice must be reasonably calculated to reach owners and recorded interests and must follow the stated service/mail alternatives and unclaimed-mail follow-up; complete civil-service and constitutional sufficiency remain held. | S034(4) |
| S_WA-P19-C093 | A presale title search is mandatory; a different record titleholder receives the required notice, and discovered omitted state-deferral liens require an amended certificate. | S034(4)–(5) |
| S_WA-P19-C094 | The treasurer may not sell property eligible for chapter 84.38 deferral and must require its owner to file the declaration; an unverified application alone does not establish this eligibility predicate. | S034(6); S027, .040/.120 |
| S_WA-P19-C095 | The court considers statutory objections and enters the specified judgment/order process; the text permits stated continuance/equitable action but does not adjudicate any actual notice, defense or judgment. | S036(1)–(4) |
| S_WA-P19-C096 | Ordinary sale provisions prescribe minimum-bid, posting, sale-day, unit-sale and purchaser restrictions; an as-is sale is not an adjudication of universal title quality. | S036(5)–(9); S055 |
| S_WA-P19-C097 | Electronic auction is an authorized alternative with its own notice, deposit-return and winning-payment-period protections. | S036(7); S038, .225; S012 |
| S_WA-P19-C098 | The .060 payment route has a before-sale-day boundary, specified interest/agency predicates and an exception for deferrals not yet payable. | S035, .060 |
| S_WA-P19-C099 | Ordinary redemption under .070 ends before close of business on the day before sale and carries the specified tax/interest/cost requirements, without a redemption fee. | S035, .070(1)–(4)/(6) |
| S_WA-P19-C100 | The three-year postsale redemption provision is confined to property of a minor or person adjudicated legally incompetent, with additional statutory payment/value conditions. | S035, .070(5) |
| S_WA-P19-C101 | The surplus statute states a recorded-water/sewer-lien priority, certificate-date record-owner definition and three-year claim/forfeiture rule; constitutional validity and protected interests remain unadjudicated. | S036(10); S055 |
| S_WA-P19-C102 | Tax-deed conveyance and prima-facie/evidentiary language do not establish actual title, possession, validity or eviction rights in this report. | S036(11)–(12); S037, .180; S038, .215 |
| S_WA-P19-C103 | The foreclosure-judgment appeal provision states a filing period, deposit prerequisite and conditional affirmance damages; appellate-rule and constitutional construction remain held. | S037, .120 |
| S_WA-P19-C104 | A no-bid county purchase and a purchase by another bidder have distinct statutory payment/trust consequences; neither was investigated as an actual sale. | S038, .200 |
Claim ID · Consequential proposition · Exact authority · 16 data rows
| Claim ID | Consequential proposition | Exact authority |
|---|---|---|
| S_WA-P19-C105 | Manifest-error correction is generally nonrevaluation relief, with separately conditioned exceptions and a discovery-year lookback; it is not unrestricted reassessment. | S041; S044, -005 |
| S_WA-P19-C106 | Relief appeals to the county board use the applicable statutory filing and good-cause structure; the board’s jurisdiction includes specified exemption, deferral and disaster matters. | S042; S044, -015/-056 |
| S_WA-P19-C107 | Ordinary BOE-to-BTA appeal is distinct from chapter 84.37/.38 provisions making the board’s annual deferral decision final, and from the grant’s direct DOR-to-BTA route. | S043; S026, .040; S027, .040; S029, .020 |
| S_WA-P19-C108 | Chapter 84.69 mandates refunds only on its enumerated grounds; ordinary valuation error is excluded except through the identified grounds, and third-party/innocent-purchaser qualifications matter. | S039, .020 |
| S_WA-P19-C109 | Refund claims ordinarily use a due-date-based limitation with enumerated no-claim exceptions; a county may authorize the specified longer manifest-description-error period. | S039, .030; S065/S066 |
| S_WA-P19-C110 | Refund interest has its own benchmark and exceptions, distinct from delinquency and deferral interest. | S039, .100/.140/.150; S031, -210/-220; S074 |
| S_WA-P19-C111 | Rejection or six months’ inaction can open the stated chapter 84.69 court route, but the action’s outer period runs from claim filing; unpaid refund orders/checks have another period. | S039, .110–.130 |
| S_WA-P19-C112 | Chapter 84.68’s protest route requires written grounds at payment; chapter 84.69 expressly does not require protest. | S040, .020; S039, .170; S031, -215 |
| S_WA-P19-C113 | Chapter 84.68 has its own action deadline and injunction/exclusivity text, subject to express exceptions and unread external construction; those provisions are not a universal prohibition on every remedy. | S040, .010/.060/.070 |
| S_WA-P19-C114 | The small administrative correction/refund route has sequential official review, a per-year refund cap and its own payable-year period; it does not adjudicate the balance of a larger claim. | S040, .110–.150; S066 §3 |
| S_WA-P19-C115 | A county legislative authority acting as such cannot change, release or commute taxes under .48.010(6); general county debt-compromise language does not establish a contrary tax-cancellation power here. | S042, .48.010(6); S013, .32.120(8) |
| S_WA-P19-C116 | The 2026 act is adopted and effective but expressly applies to collection 2027+; application year must be resolved before using its new amounts, deductions, thresholds or state-levy treatment. | S049 §§101–103/201/402 |
| S_WA-P19-C117 | WSR 26-20-087 was a proposed implementation update at access; it supplies no adopted replacement for existing rules. | S073 |
| S_WA-P19-C118 | The failed DOR routes leave instruction and published-threshold gaps; failure proves neither that no program exists nor that no threshold was published. | S080–S082 |
| S_WA-P19-C119 | Current-code footnotes and bounded discovery do not establish that all historical originals or every later enactment were examined. | Source/read log and history-gap ledger below |
| S_WA-P19-C120 | The adopted budget’s express 2SHB 2014 implementation appropriation supplies bounded textual evidence relevant to the 2024 act’s funding condition; it does not establish actual grant funding, disbursement or an entitlement. | S069 §40; S071 §138(9), §§913–914 |
Route/category · Required public act or decision · Supported legal effect · 16 data rows
| Route/category | Required public act or decision | Supported legal effect | What remains separate |
|---|---|---|---|
| Ordinary ad valorem tax collection | Roll preparation, levy extension and treasury collection | Collection of the lawful roll obligation | Assessment merits, benefit assessments, excise/transfer taxes and private debt |
| RCW 84.36.381 exemption | Assessor determination under residence/status/income rules | Specified tax relief and qualifying valuation treatment | Deferral, actual approval, complete federal/medical definitions |
| Chapter 84.38 deferral | Declaration, annual qualification, state payment/lien administration | Postponement secured by state lien and statutory interest | Extinguishment, current equity calculation, automatic continuation |
| Chapter 84.37 deferral | Required first-half payment, annual declaration and qualification | Deferral of the stated half of annual-statement amounts | Senior-program age rules; automatic deferral of all arrears |
| Chapter 84.39 grant | DOR determination using additional veteran-survivor predicates | Appropriated assistance calculated under the grant provision | Ordinary exemption alone; current appropriation availability |
| Current/delinquent payment agreement | Treasurer elects program and specified parties sign | Agreed payment administration; specified penalty protection during successful participation | Universal program availability, interest cancellation, automatic foreclosure stay |
| Partial-payment acceptance | Treasurer elects to accept; statutory allocation applies | Credit under the stated oldest-year/default-request rule | Full satisfaction, lien release or universal program terms |
| Future-tax deposit | Authorized agreement and fund administration | Accumulation/crediting for future taxes | Immediate payment of tax not yet due |
| Interest/penalty waiver | Particular mandatory or discretionary statutory determination | Waiver of specified additions | Cancellation of principal tax or unrelated costs |
| Disaster abatement | Assessor determination under chapter 84.70 | Value-based reduction and specified current-year abatement/refund | Ordinary valuation appeal; replacement exemption after its application cutoff |
| General improvement exemption | Statutory claim/notice and assessor determination | Temporary exemption of qualifying improvement value | Exemption of the entire residence or all arrears |
| Local-option rental ADU exemption | Qualifying local authorization plus annual statutory qualification | Additional exemption within the enacted local option | Statewide implementation or an assumed local resolution |
| Manifest-error correction | Assessor/treasurer action under the designated correction authority | Corrected roll and associated collection/refund treatment | General tax forgiveness or unrestricted revaluation |
| Chapter 84.69 refund | Statutory ground and claim or enumerated exception | Refund/interest under that chapter | Protest route, automatic recovery, or constitutional damages |
| Chapter 84.68 protest action | Payment accompanied by specified written protest and timely action | Judicial determination under that statutory route | Chapter 84.69’s no-protest process |
| Tax foreclosure | Certificate, notice, court judgment and sale process | Statutory enforcement of included liens | Mortgage foreclosure, ordinary execution, title adjudication and possession proceedings |
Register · Quantity/unit/base/reference event · Exact boundary, exception or unresolved point · 22 data rows
| Register | Quantity/unit/base/reference event | Exact boundary, exception or unresolved point | Authority/claims |
|---|---|---|---|
| K001 | Assessment/fiscal year: January 1–December 31; ordinary annual valuation: January 1 | Tax/collection year follows assessment year under the board definition | S001 .040; S002; S044; C004 |
| K002 | Roll delivery: first Monday in January following levy | Ordinary collection also requires completed roll and completion notice | S003; S005(1); C005 |
| K003 | Statement by March 15; budgets November 30; roll January 15 | Conditional on all .020(2)(a) predicates. Certification statute separately uses first Monday in December, December 15 and specified November 30 branches | S004; S005(2); C006 |
| K004 | Certification exceptions: population ≥300,000; 12 working days before November 30 | Only the specified certification branches; no city/population determination made | S004, .020/.070 |
| K005 | Tax-extension fraction: more than one-half cent rounds upward; otherwise fraction dropped | Applies to roll tax extension under .080; not adopted as interest or refund rounding | S004, .080 |
| K006 | Total tax/special assessment ≥$50, payable by one person on the specified property unit; one-half by April 30; remainder by October 31 | Due on or before; delinquent after. Below-minimum property is not given this installment permission | S005(1)/(3)/(16); C011 |
| K007 | Late first half after April 30 and before October 31 | Applicable additions are based on the full tax payable for that year; October 31 itself is outside the stated late-half interval | S005(4); C012 |
| K008 | Receipt within three business days after the specified due date | Limited to automated-check-service or U.S.-mail/no-discernible-postmark branch | S005(3)(b)/(4)(b); S052; C013 |
| K009 | General mailing statute: postmark/evidence rules; replacement filing within 10 days after written nonreceipt notice; weekend/holiday extension | Exact legal-holiday definition and judicial service-counting law not completed; no actual deadline | S014; C013 |
| K010 | Delinquent interest: 12% per annum through December 31, 2022; beginning January 1, 2023, 9% for stated residential category and 12% for other property | Reduced category: ≤4 units per taxable parcel, specified homes, taxes levied in 2023 or after. Monthly computation on delinquent tax; fractional-month/day and rounding details unresolved | S005(5)(a); S053; C014 |
| K011 | Penalty suspension January 1–December 31, 2022 | Does not state cancellation of every penalty assessed before that period | S005(5)(b)/(c); C015–C016 |
| K012 | Beginning 2023: 3% of delinquent tax on June 1; additional 8% on December 1 of due year | Listed nonresidential, >4-unit residential and personal-property categories; no penalty for the specified ≤4-unit residential/mobile category | S005(5)(b); C015 |
| K013 | Referral within 90 days after two years from delinquency | Public-actor referral duty, not a borrower deadline or an automatic stay | S005(7); C023 |
| K014 | Oldest delinquent year, including tax/additions, within an 18-month period before certificate/distraint | Statutory starting event is not sufficiently explicit here to calculate a personal period | S005(15)(d); C019 |
| K015 | County-notice-error waiver: delinquent tax within 30 days after notice to avoid reinstatement | Separate from discretionary apparent-taxpayer-error waiver, also conditioned on payment within 30 days after notice | S006 .025(1)/(3); C027/C029 |
| K016 | Death hardship: one payment; notification within 60 days of due date | Only specified spouse/parent/stepparent branches; proof may be required | S006 .025(2)/(4); C028 |
| K017 | Foreclosure waiver: no earlier than 60 days before the three-year delinquency anniversary | Foreclosure, verified income, principal residence and no previous waiver on that property all required | S005(19); C030 |
| K018 | Electronic processing charge: no more than additional direct cost of the specific payment | Specified electronic methods may have costs absorbed; no transaction charge computed | S011; C020 |
| K019 | Intergovernmental collection-contract fee: ≤1% of amounts collected annually | This is a fee between the authorized governmental collection participants, not a universal taxpayer surcharge | S007 .035 |
| K020 | Tenant reimbursement interest: 10% per year under stated predicate; mortgage-holder recording: within 10 days | Mortgage interest follows the specified contract relation; no actual contract or reimbursement entitlement examined | S008 .320/.330; C034 |
| K021 | Future-tax deposits may span an unlimited number of years under the rules | Agreement controls authorized administration; deposit is not automatically “tax paid” in deposit year | S031 -500–-550; C021 |
| K022 | Partial condemnation: retained assessed value must exceed relevant liens for the stated election | Strict “greater than,” with additional deferral equity limits where applicable | S010 .070; S031/S032 -100 |
Register · Quantity/unit/base/reference event · Exact boundary, exception or unknown · 26 data rows
| Register | Quantity/unit/base/reference event | Exact boundary, exception or unknown | Authority/claims |
|---|---|---|---|
| K023 | Ordinary exemption age ≥61 on December 31 of claim year | Disability retirement branch applies at filing; veteran branch separate | S016(3); C038 |
| K024 | Veteran rating ≥80% for the prior collection rule, ≥40% for collection 2027+; total-disability alternative | Adopted rule effective February 20, 2026 does not erase the statute’s collection-2027 application clause | S050; S072; C038 |
| K025 | Recipient’s surviving spouse/partner ≥57 | Must otherwise qualify; no universal survivor exemption | S016(3)(b); C039 |
| K026 | Principal residence occupied more than six months each calendar year | Statutory care-related absence exceptions remain; no invented day count | S017(11); S016(1); C040 |
| K027 | At most one residence exemption in a year; residence may include one ADU; ordinarily ≤1 acre, up to 5 acres if larger parcel required by land-use regulation | Cooperative/unit and public/tribal-land dwelling definitions are program-specific, not jurisdiction determinations | S016(1); S017(13); C040 |
| K028 | Rule family definition includes up to 8 qualifying nontransient unrelated occupants; annuity extends more than one full year; disability rule states expected death or continuous ≥12 months | Federal disability incorporation not completed; these are definitional limits, not eligibility findings | S021 |
| K029 | Retirement for ≥2 months of assessment year: average qualifying monthly income × 12 | Death-related reduction has its own ≥2-month text; other substantial indefinite changes are a separate clause. No extra minimum invented for that alternative | S016(4)(b)/(c); C046 |
| K030 | Estimated-income confirmation may be required prior to May 31 of year after application | “Prior to,” not an invented inclusive May 31 endpoint | S016(4)(e); C046 |
| K031 | Social-security/SSI COLA continuation exception: collection 2024 only | Not carried into 2026 or 2027 | S016(4)(d) |
| K032 | Historical threshold bases before 2020: T1 $30,000, T2 $35,000, T3 $40,000 | Historical constants only | S017(8)–(10) |
| K033 | Collection 2020–2023 threshold percentages: 45% / 55% / 65% of county MHI | Each compared with prior threshold; not three statewide dollar figures | S017(8)–(10) |
| K034 | Collection 2024–2026 percentages: 50% / 60% / 70% | Same prior-threshold comparison | S017; S051; C047 |
| K035 | Collection 2027+ percentages: 60% / 70% / 80% | Three-year adjustment beginning August 1, 2026, as referenced; actual county table unavailable | S017; S049; C047–C048 |
| K036 | Threshold publication/adjustment: statutory three-year cycle, March 1 publication language, August 1, 2023 initial adjustment language; upward rounding to $1,000 | 2026 act adds August 1, 2026 starting language. Publication/application reconciliation and actual published values remain held | S018(8); S017(8)–(10) |
| K037 | Intervening CPI: seasonally adjusted CPI-U change over preceding 12 months, capped at 1%, rounded to nearest $1; negative change retains prior threshold | Only the statutory no-MHI-adjustment branch | S018(9); S027 .020 |
| K038 | 2027 standard deduction: $7,500 claimant plus additional $7,500 spouse/partner | Alternative to total authorized itemized deduction, not cumulative with it | S017(2)/(14); C043 |
| K039 | 2027 itemized principal-residence rental deduction: up to $6,000 per year | Statutory rental definition and short-term-rental exclusion require unread incorporations; short-term receipts remain reportable under the text | S017(2)(n); C043–C044 |
| K040 | 2026 middle-tier regular-tax valuation: greater of $50,000 or 35%, capped at $70,000; lowest tier: greater of $60,000 or 60% | Middle tier: T1 < CDI ≤ T2; lowest: CDI ≤ T1 | S051 §1; C049 |
| K041 | 2027 middle tier: greater of $70,000 or 45%, capped at $200,000; lowest: greater of $80,000 or 80% | Same tier endpoints; no dollar result or whole-residence exemption inferred | S016(5); S049 §101; C049 |
| K042 | Freeze reference: later of January 1, 1995 or January 1 of first qualifying assessment year | One high-income year preserves specified requalification value; more than one successive year or another reason resets under the statute | S016(6); C050–C052 |
| K043 | Renewal at least once every 6 years; renewal-year response by December 31; rule notice at least 3 weeks before expected response | Assessor may require stated additional renewal; nonresponse and assistance rules remain conditional | S018; S025 -150; C053 |
| K044 | Change reporting within 30 days under rule; erroneous-exemption recovery up to 5 years | Willful false-information penalty requires separate .130 predicates; no automatic penalty | S025 -150; S018(5); S020; C055/C058 Corrected locator · EX-WA19-RESOLVED-L001 |
| K045 | Prescription-expense verification branch: expense >$500 | Assessor’s stated evidence discretion retained; no actual medical expense supplied | S024 -135 |
| K046 | Absent-spouse branch: absence >1 year; later discovery within 6 years has reporting consequence | Other communication/support and statement conditions remain necessary | S023; C045 |
| K047 | External version dates: disability statute before January 1, 2005 or authorized later rule; AGI before January 1, 1989 or authorized later rule; cited VA regulations as of January 1, 2008 | Rule uses its own IRC adoption reference, including 2001-and-later treatment. No complete federal-version determination | S017; S021–S023; C044 |
| K048 | Fire-benefit-charge references: 25% / 50% / 75% in the state rule | External operative statutes not read; no reduction asserted | S025 -140; C059 |
Register · Quantity/unit/base/reference event · Exact boundary, exception or unknown · 20 data rows
| Register | Quantity/unit/base/reference event | Exact boundary, exception or unknown | Authority/claims |
|---|---|---|---|
| K049 | Senior deferral age ≥60 on December 31 of filing year; qualified survivor/heir/devisee ≥57 | Disability alternative and other qualifications retained | S027 .030; C060/C068 |
| K050 | Senior deferral threshold: historical $45,000 before 2020; later prior-threshold comparison with 75% county MHI through collection 2026, 90% for collection 2027+ | Indexed/publication dependencies and unavailable county values retained | S027 .020; S049 §103 |
| K051 | Senior deferral amount/lien cap ≤80% of equity; inadequate-insurance branch ≤100% of land/lot equity | These do not replace each other with a favorable interpretation. Rule’s insured-value and state-loss-payee conditions also matter | S027 .030/.100; S031 -020/-060; C062 |
| K052 | Statutory cap permits up to limit; rule bars further deferral where existing liens are ≥80% or ≥40%, using January 1 equity | Exact “≤” versus “≥” and equity-definition comparison held before calculation | S031 -060; S032 -060 |
| K053 | Senior initial filing: later of 30 days before due date or 30 days after receiving .64.050 notice | DOR may waive for good cause; no actual service/receipt date assumed | S027 .040; C063 |
| K054 | Senior annual/special-assessment filing: 30 days before due; renewal notice in January | Separate special-assessment installment-election requirement and full-assessment/equity cap | S027 .030(6)/.050; C064 |
| K055 | Cessation window: declaration filing through December 15 | Qualified death-continuation exception in chapter 84.38; limited-income rule instead uses tax-payable date in one clause, retained as comparison | S027 .070; S026 .050; S032 -100 |
| K056 | Senior deferral rate 5% per year for grants after June 7, 2006, collection 2007+; older rule branch 8% | Grant exactly on effective date is not resolved by assuming “after” includes it. Ordinary and foreclosure accrual starts differ | S027 .100; S060; S031 -060 |
| K057 | Limited-income CDI ≤$57,000 in preceding calendar year; 50% of annual-statement tax/assessments; first half already paid | No deferral for first 5 calendar years of ownership; no use of both programs in same tax year | S026 .030; C070 |
| K058 | Limited-income principal residence on January 1; first half by April 30 under rule; second installment due October 31; filing/renewal by September 1 | Good cause and care-related exceptions retained | S026 .030/.040; S032 -020/-030/-050 |
| K059 | Limited-income lien cap ≤40% of equity | Insurance/ownership incorporations also apply; no remaining-equity amount computed | S026 .030/.070; C070 |
| K060 | Limited-income rate: average specified federal short-term rates, nearest percentage point, plus 2 percentage points | Observations: January/April/July immediately preceding year and October of year before that. “Compounded annually” describes the referenced benchmark; no debt-compounding conclusion | S026 .070; C072 |
| K061 | Older limited-income continuation rule: original declaration within 90 days of death | Chapter 84.38’s former 90-day wording was deleted; nonconflict incorporation and chapter 84.37’s narrower survivor text require reconciliation | S032 -100; S062 §8; C073–C074 |
| K062 | Deferral collections remitted within 30 days; oldest deferred amount credited first | Senior rule prorates principal/interest; limited-income rule applies accrued interest first, then deferred tax/assessment | S031/S032 -100; C069 |
| K063 | Veteran-survivor grant age ≥62 on December 31 or qualifying disability retirement at filing | Also must meet .381 requirements and remain unremarried | S029 .010; C077 |
| K064 | Veteran-death alternatives include 100% rating for preceding 10 years, or former POW with 100% rating for ≥1 year, plus separate service-connected-death/active-duty branches | No federal rating or service determination made | S029 .010(2) |
| K065 | Grant comparison values: $200,000 at CDI≤T1; $150,000 at T1<CDI≤T2; $100,000 at T2<CDI≤T3 | Source describes tax on the difference from value eligible under .381(5); no unstated nonnegative floor or computed grant | S029 .010(5); S057; C078 |
| K066 | Grant claim/renewal 30 days before tax due; January renewal notice; cessation through December 15 | Good cause for initial filing; annual DOR decision; proportional recapture condition | S029 .020/.030/.050 |
| K067 | Incorporated veteran service periods include stated World War/war categories; Vietnam February 28, 1961–May 7, 1975 for in-country service, otherwise August 5, 1964–May 7, 1975; Gulf August 2, 1990–February 28, 1991, extended branch through November 30, 1995; specified civilian/merchant service December 7, 1941–December 31, 1946 | Campaign/expeditionary/qualifying-discharge predicates remain; no service calendar or person classified | S030, 41.04.005; C081 |
| K068 | Budget implementation appropriation $36,000; condition references enactment by June 30, 2024 | State administrative appropriation, not a grant ceiling or actual available grant fund | S071 §138(9); S069 §40; C120 |
Register · Quantity/unit/base/reference event · Exact boundary, exception or unknown · 31 data rows
| Register | Quantity/unit/base/reference event | Exact boundary, exception or unknown | Authority/claims |
|---|---|---|---|
K069 | Destruction by December 31 of assessment year; declared-area disaster value reduction >20%; application within 3 years after event | Assessor own-motion authority and voluntary-destruction limitation preserved | S045 .010; C082–C083 |
| K070 | Abatement base: value reduction × applicable levy rate × days remaining after event ÷ days in year | No event day included by invented convention; no rate/value/day input supplied | S045 .010(2); C083 |
| K071 | Disaster replacement: 3 assessment years after completion, capped by destroyed-improvement value | Application before construction; no approval for applications received after June 30, 2026 | S045 .010(5)–(8); S064 |
| K072 | Transitional disaster dates: qualifying event on/after August 31, 2020; work begun before July 25, 2021 had October 1, 2021 application provision; collection 2022+ | Historical transition, not a reopened present application period | S045; S064 |
| K073 | General improvement exemption: 3 assessment years after completion, ≤30% original structure value, no more than once every 5 years | Statute says notice before improvement is made; rule says before completion. Exact timing held | S046(1); S047; C085 |
| K074 | ADU authorization population: county ≥1.5 million, or specified city/county 900,000–1.5 million inclusive | Administrative large-county branch says >1.5 million. Equality at 1.5 million is not silently assigned | S046(2); C086/C088 |
| K075 | ADU low-income ceiling ≤60% HUD county MHI, household adjusted; rent ≤30% tenant monthly income; lease ≥12 months | Family exclusion uses listed immediate-family relationships under age 60; annual application and generic evidence conditions remain | S046(2); C087 |
| K076 | ADU improvement cap ≤30% original structure value; collection 2026+; expiration January 1, 2034 | Local authorization required; fees limited by specified administrative-cost authority, not a researched dollar amount | S046; S068 |
| K077 | Foreclosure certificate after 3 years from first delinquency; tax-only floor ≤$100 | Nuisance exception; interest/penalty excluded from threshold base | S034(1)/(7); C089–C090 |
| K078 | Appearance period 30 days after service; publication alternative once | Complete service/counting and constitutional sufficiency held | S034(4); C092 |
| K079 | Ordinary sale notice: 10 successive days, posted in 3 public places, including treasurer’s office; sale not Saturday/Sunday/legal holiday | Electronic alternative has separate notice regime | S036(5)–(7); C096 |
| K080 | Electronic auction notice ≥14 days before sale, newspaper once a week for two successive weeks, plus designated postings | Nonwinner deposit refund within 10 business days; successful EFT bidder allowed ≥48 hours for payment under .225 | S012; S038 .225; C097 |
| K081 | Ordinary redemption before close of business on day before sale; .060 payment before day of sale | No redemption fee; not-yet-payable state deferral liens need not be paid under express exceptions | S035; C098–C099 |
| K082 | Protected-person postsale redemption within 3 years after sale | Only minor/adjudicated-incompetent category; statutory interest and good-faith-improvement/use-value conditions | S035 .070(5); C100 |
| K083 | Surplus claim within 3 years after sale; record-owner reference is certificate-issuance date | Subsequent recorded assignments do not change statutory payee rule; constitutional and protected-interest hold | S036(10); C101 |
| K084 | Foreclosure appeal within 30 days of judgment; deposit prerequisite; affirmance damages ≤20% of judgment | Full appellate rules and construction unread | S037 .120; C103 |
| K085 | Deed preparation $5, plus proper recording fee; certificate-holder provision $2 | $2 is not a universal county filing fee; county .050 filing is no-cost to treasurer. Recording fee not calculated | S033 .040; S034(4); S038 .215 |
| K086 | .180 evidentiary provision references judgments after January 9, 1926 | Historical statutory boundary, not actual deed validity | S037 .180; C102 |
| K087 | Manifest correction: up to 3 years preceding discovery year, with specified longer-period authorization | Different from three years after tax due or payable year | S041; C105 |
| K088 | BOE petition: later of July 1 or 30 days after notice, or local period up to 60 days; chosen local period cannot change for 3 years | Good-cause and no-change-notice branches apply; no local choice verified | S042 .40.038; S044 -056; C106 |
| K089 | Relevant absence good-cause branch: >15 days with deadline after July 1; supporting evidence ≥21 business days, excluding holidays, before hearing under rule | No actual reason, service date or hearing investigated | S042; S044 -056 |
| K090 | BOE organization/session provisions: July 15/later certification branches, 14 days, ≥3 days, ≤4 weeks; reconvening threshold >25 petitions or 10%, whichever greater | These are board-administration/valuation-context provisions, not universal relief-decision deadlines | S042 .48.010; S044 -005 |
| K091 | Ordinary BTA appeal 30 days after mailing BOE decision; board sends parties appeal within 30 days of receipt | Deferral-specific annual finality and direct grant review distinguished | S043; C107 |
| K092 | Refund claim ordinarily within 3 years after tax became due | Enumerated no-claim and manifest-description-error exceptions; no blanket late refund entitlement | S039 .030; C109 |
| K093 | Refusal or no action for 6 months; action within 1 year of claim filing; refund order/unpaid check void after 3 years from order | Separate clocks and events; no actual limitation calculation | S039 .110–.130; C111 |
| K094 | Refund-rate benchmark: 26-week Treasury-bill measure at first auction after June 30 of year preceding tax payment | Current rule lists 4.145% for taxes paid in 2026, 5.115% for taxes paid in 2025. No rate applied | S031 -220; S074; C110 |
| K095 | Refund-interest exceptions: stated widespread-court-refund 6-month rule; duplicate/excess refund within 60 days may be without interest | Not a general deadline or no-interest rule | S039 .100/.150; S031 -210 |
| K096 | Protest action deadline: June 30 of year following the year tax became payable | RCW 4.16.090 and full judicial construction held; written protest occurs at payment | S040 .020/.060; C112–C113 |
| K097 | Small correction route: assessor 10 days, prosecutor 10 days, DOR 30 days; maximum $200 per year | Filing within 3 years after payable year, with stated longer manifest-error exception; balance may use another authorized route | S040 .110–.150; S066; C114 |
| K098 | Exemption false-information sanction references 100% under specified .130 branches | Willfulness, fraud intent and statutory branch must be established; personal-property late-listing percentages not imported | S020; C058 |
| K099 | Statutory source dates, effective dates, application dates, proposal deadlines and temporary reporting expirations | Registered in the version table below; they are not transaction dates or an actual calendar | S049–S077; C038/C084/C086/C116–C117 |
Relation · Symbolic registration · Boundary · 12 data rows
| Relation | Symbolic registration | Boundary |
|---|---|---|
| Threshold comparison | 𝑇 𝑖 = max ( 𝑇 𝑖 , p r i o r , 𝑝 𝑖 𝑀 ) T i =max(T i,prior ,p i M), subject to statutory publication/indexing/rounding | 𝑝 𝑖 p i depends on collection-year band; actual published thresholds unavailable |
| 2026 middle-tier exempt valuation | min { max ( $ 50,000 , 0.35 𝑉 ) , $ 70,000 } min{max($50,000,0.35V),$70,000} | Only 𝑇 1 < 𝐶 𝐷 𝐼 ≤ 𝑇 2 T 1 <CDI≤T 2 ; no tax result |
| 2026 lowest-tier valuation | max ( $ 60,000 , 0.60 𝑉 ) max($60,000,0.60V) | Only 𝐶 𝐷 𝐼 ≤ 𝑇 1 CDI≤T 1 ; no unstated refund or cash value |
| 2027 middle-tier valuation | min { max ( $ 70,000 , 0.45 𝑉 ) , $ 200,000 } min{max($70,000,0.45V),$200,000} | Collection 2027+ only |
| 2027 lowest-tier valuation | max ( $ 80,000 , 0.80 𝑉 ) max($80,000,0.80V) | Collection 2027+ only |
| Income annualization | 𝐶 𝐷 𝐼 a n n u a l i z e d = 12 × qualifying average monthly CDI CDI annualized =12×qualifying average monthly CDI | Only the statutory branch and qualifying months; no sample |
Statutory equity wording | 𝐸 s t a t u t e = 𝐹 𝑀 𝑉 − all liens E statute =FMV−all liens | Rule definition excluding deferral liens is recorded separately; not reconciled by invention |
| Deferral caps | 𝐷 ≤ 0.80 𝐸 D≤0.80E for chapter 84.38; 𝐷 ≤ 0.40 𝐸 D≤0.40E for chapter 84.37 | Insurance, existing-lien and strict-endpoint rules also apply |
| Limited-income rate | 𝑟 = round 1 p p ( mean ( four specified benchmark observations ) ) + 2 p p r=round 1pp (mean(four specified benchmark observations))+2pp | Federal benchmark incorporation and actual observations not supplied |
| Disaster abatement | ( 𝑉 b e f o r e − 𝑉 a f t e r ) × 𝐿 × 𝑑 a f t e r / 𝑑 y e a r (V before −V after )×L×d after /d year | 𝐿 L must use a legally consistent levy-rate unit; no numeric substitution |
| General improvement exemption | Rule relation: min ( qualifying improvement-value increase , 0.30 𝑉 o r i g i n a l ) min(qualifying improvement-value increase,0.30V original ) | Statute/rule eligibility and notice comparisons retained |
| Grant | Statutory tax on the difference between .381(5)-eligible value and the applicable grant-tier value | No invented sign convention, zero floor or tax amount |
Version relationship · Adopted/read evidence · Effective/application distinction and held issue · 33 data rows
| Version relationship | Adopted/read evidence | Effective/application distinction and held issue |
|---|---|---|
| 2026 exemption/deferral expansion | S049 §§101–103/402 | Effective June 11, 2026; applies to taxes levied for collection 2027+ |
| 2026 state-levy and statement change | S049 §§101/201/301/402 | All-state-levy exemption and revised statement terminology share the whole-act 2027 application clause |
| 2026 income change | S049 §102 | Standard-or-itemized choice, qualifying rental deduction and combat-related-compensation exclusion are prospective collection changes |
| 2025 veteran rating change | S050 §§1/3 | Effective July 27, 2025; collection 2027+ |
| February 2026 permanent rule | S072 | Effective February 20, 2026; its 40-percent text does not remove the 2025 statute’s application clause |
| October 2026 proposed implementation | S073 | Filed October 5; objection period to noon December 7, 2026; proposal only |
| Earlier exemption amounts/thresholds | S051 §§1–4 | Supports the pre-2027 comparison; its June 30, 2024 outreach-section expiry is not termination of the exemption |
| 2024 ADU residence inclusion | S056 §§1–3 | Effective June 6, 2024; collection 2025+; different from the local-option rental ADU exemption |
| 2024 permanent ADU definitions | S077 | Effective December 6, 2024; amended four identified rules |
| Residential delinquency changes | S053 §§1–2 | Immediate effective date March 24, 2022; operative rate/penalty branches separately specify 2022 and 2023 boundaries |
| Automated/no-postmark payment change | S052 | Effective July 23, 2023; current three-business-day rule |
| Collection/foreclosure assistance reforms | S054 §§1–8 | Effective January 1, 2020; includes revised payment, waiver, notice, threshold and electronic-payment provisions |
| Historical waiver/payment enactment | S067 §§1–3 | Effective June 12, 2014; collection 2015+; later payment changes control comparison |
| Sale as-is amendment | S055 | Effective July 28, 2019; surplus text republished, not constitutionally adjudicated |
| State-deferral lien/foreclosure relationship | S061 §§7–12 | Effective July 28, 2013; equal-rank state tax lien, inclusion and charge-off provisions traced |
| Senior-deferral five-percent change | S060 §§1–3 | Granted after June 7, 2006, collection 2007+; December 1, 2012 report date is not program expiration |
| Heirs/devisees and continuation | S062 §§4–10 | Effective July 28, 2019; collection 2020+; former 90-day .150 language deleted |
| 2020 senior-deferral rules | S076 | Effective February 24, 2020; current statutory repayment breadth still requires comparison |
| Limited-income program enactment | S059 §§1–14 | Effective November 29, 2007; taxes due after April 30, 2008; review provision expired January 1, 2012, not the program |
| Limited-income rule adoption | S075 | Effective July 25, 2009; later definition/priority amendments separately compared; survivor timing remains unresolved |
| 2020 administration amendments | S063 §§50–55 | Relevant sections effective June 11, 2020; different dates/retroactivity for unrelated sections not transplanted |
| Original veteran-survivor grant | S058 | Effective July 24, 2005; collection 2006+; historical grant values superseded |
| 2024 grant expansion | S057 | Effective June 6, 2024; collection 2025+ |
| 2024 veteran/discharge reform | S069 | Relevant sections effective June 6, 2024; §40 funding clause was not ignored |
| Funding-clause evidence | S071 §138(9), §§913–914 | Budget effective March 29, 2024; specifically names 2SHB 2014; bounded support for funding condition, not actual current grant resources |
| 2026 predischarge definition | S070 §3 | Effective June 11, 2026; new definition expressly limited to employment provisions |
| Disaster replacement | S064 §§1–3 | Effective July 25, 2021; collection 2022+; applications received after June 30, 2026 barred |
| Local rental ADU expansion | S068 §§1–4 | Effective July 27, 2025; collection 2026+; expires January 1, 2034 |
| ADU performance review | S068 §2 | December 1, 2027 report date is not a private eligibility or remedy provision |
| Refund/correction amendments | S065/S066 | Effective July 28, 2019 and July 24, 2015 respectively; different due/discovery/payable-year clocks retained |
| 2026 refund-interest rule | S074 | Adopted/filed December 23, 2025; effective January 1, 2026; rate keyed to year taxes were paid |
| 2026 act reporting sunset | S049 §401 | December 31, 2027 expiry applies to the reporting section, not the relief programs |
| Unopened older originals | History-gap ledger below | Current bodies were read; older footnotes are not represented as opened original acts |
Branch · Missing predicate · Supported consequence if predicate is established · 24 data rows
| Branch | Missing predicate | Supported consequence if predicate is established | Adverse or favorable inference excluded | Exact next generic inquiry |
|---|---|---|---|---|
| Residential reduced interest | Statutory property category, unit count and levy year | Applicable .020(5)(a) rate branch | “Every home arrear bears nine percent” | Complete category incorporation and legal treatment of the relevant levy-year band, without a parcel inquiry |
| Payment arrangement | Lawful local program, required agreement and successful participation | Specified penalty protection and allocation | Automatic interest freeze or stay | Read generic adopted local program terms and complete statutory interpretation of .020(15)(d) |
| County notice error | Error attributable to county, missing notice and post-notice condition | Mandatory specified waiver, subject to reinstatement | Every missing bill cancels additions | Authenticate DOR waiver guidelines and generic county procedure |
| Apparent taxpayer error | Erroneous amount and timely correction after notice | Treasurer may waive additions | Mandatory forgiveness | Complete generic discretionary criteria; no payment facts |
| Foreclosure income waiver | All .020(19) predicates and timing | Waiver of outstanding interest/penalties | Tax-principal cancellation or age qualification | Read published income-threshold authority and generic administration |
| 2026 versus 2027 exemption | Collection year and applicable statutory version | Correct tier/rating/deduction structure | Current webpage text governs every earlier bill | Apply the opened original’s application clause at the legal-version level |
| Exemption ownership | Legally qualifying interest | Access to exemption analysis | Same interest necessarily qualifies for deferral | Complete generic title/trust/cooperative incorporation if needed |
| Income deduction | Complete federal/medical/rental definition and qualifying category | Only authorized deduction | All medical spending or all rent is excluded | Read each identified incorporated definition before a positive category claim |
| County threshold | Published DOR value and statutory publication/application reconciliation | Legally established threshold | Calculated substitute treated as official | Ordinary public access to the official table when available; no repeated failed route |
| Senior equity | Applicable equity definition, liens and insurance rule reconciliation | Statutory/rule cap can be analyzed | All-lien and excluding-own-lien formulas treated as identical | Generic authoritative construction of .38.020 versus -18-010/-060 |
| Senior loss of qualification | Meaning/application of .38.130(5) | Potential repayment under express statute | Income increase only stops future awards | Reconcile current statute with narrower -18-100 through generic authority |
| Limited-income survivor | .37.080 category and nonconflicting .38.150 incorporation | Conditional continuation | Automatic heir continuation or universal 90-day deadline | Resolve .37.080/.090 and -18A-100 interaction |
| Deferral during foreclosure | Actual legal eligibility under chapter 84.38 | Express sale restriction and declaration requirement | Application alone halts every step | Complete generic eligibility/incorporation and procedural construction |
| Not-yet-payable deferral | Repayment event has not occurred | Express exclusion from specified redemption payment | All state deferral liens disappear | Read applicable repayment predicate and redemption interaction |
| Veteran-survivor grant | All grant, veteran/discharge and appropriation predicates | Statutory grant determination | Exemption approval automatically produces a grant | Complete federal veteran definitions and current generic appropriation authority |
| Disaster abatement | Qualifying destruction/disaster and statutory timing | Reduction/abatement and possible refund route | Ordinary market decline qualifies | Complete declared-disaster and replacement-valuation bridges |
| Disaster replacement after cutoff | Timely received qualifying application | Existing approved term may continue under law | General abatement expired, or late new application is permitted | Read application-transition construction without an actual application |
| General improvement exemption | Statutory qualifying improvement and valid notice timing | Limited temporary valuation exemption | All ADUs/outbuildings governed by older rule exclusion | Reconcile current .400(1) with 2018 -16-080 |
| Local rental ADU route | Qualifying local enactment, population branch and other conditions | Authorized local exemption | Statewide automatic availability | Read generic local ordinance and resolve exact population endpoint |
| Foreclosure notice | Full service rules, recorded-interest and constitutional requirements | Statutory process may proceed if satisfied | Publication text alone proves due process | Complete chapter 4.28 and constitutional construction; no case investigation in this pass |
| Surplus | Statutory payee/lien predicates and constitutional treatment | Statutory distribution process | Universal forfeiture or entitlement conclusively established | Separate generic constitutional/statutory construction |
| Refund | Enumerated ground, proper period and claim exception | Refund route and specified interest | Error automatically cancels unpaid tax or creates damages | Complete the particular ground and procedural bridge |
| Protest action | Proper protest, statutory timing and judicial prerequisites | Chapter 84.68 adjudication | Protest needed for chapter 84.69 | Complete court-rule/external limitation incorporations |
| Tax deed/possession | Valid process, protected interests and applicable title law | Only conditional statutory conveyance effect | Immediate possession or eviction permission | Separate title/possession/protected-party component |
Scope category · Governing source and version · Required legal predicate · 12 data rows
| Scope category | Governing source and version | Required legal predicate | Source-stated public act | Conditional consequence | Incorporation or construction gap | Review status |
|---|---|---|---|---|---|---|
Requested component · Status · Coverage and retained boundary · 46 data rows
| Requested component | Status | Coverage and retained boundary |
|---|---|---|
| 1 — Tax/property/taxing-district definitions | R/H | S001/S033/S044/S048; mobile-home external definition and full levy-limit incorporations held |
| 1 — Taxpayer/owner/principal residence | R/H | Program-specific ownership and residence read; actual title, trusts and contractual tax responsibility not determined |
| 1 — Assessment versus special assessment | R | Ad valorem/benefit distinction and certificate/deferral inclusion conditions stated |
| 1 — State/county/court roles | R | Assessor, treasurer, DOR, BOE, BTA, prosecutor and court roles differentiated |
| 1 — State mandates/local options | R/H | Mandatory duties versus discretionary payment/ADU options identified; no county implementation reviewed |
| 1 — Excise, personal property, commercial, utility, escrow/private collection | R/E | Necessary boundary references read; separate merits excluded |
| 2 — Assessment, levy, roll, statement and collection years | R | Complete necessary calendar-event provisions read; no actual calendar |
| 2 — Full/installment payment | R | Minimum, half-payment, strict endpoints and late-half base stated |
| 2 — Partial/current/advance payments | R/H | Statutory allocation and future-deposit distinction read; local agreement and 18-month construction held |
| 2 — Interest and penalties | R/H | Rates, bases, property/levy-year distinctions and exceptions read; fractional-month/rounding questions held |
| 2 — Notices/referrals | R/H | State duties read; no notice, address or hotline implementation investigated |
| 2 — Waivers/emergency extensions | R/H | Complete state clauses read; DOR guidelines/emergency incorporation/local procedures held |
| 2 — Cancellation/refund | R/H | Specific correction/refund authority distinguished from general cancellation; judicial consequences held |
| 3 — Senior/disability/veteran exemption | R/H | Complete state predicates and 2026/2027 versions; federal/medical definitions held |
| 3 — Residence/ownership/occupancy | R/H | Care absence, replacement, coownership, ADU and acreage rules; actual title/jurisdiction held |
| 3 — Income/combined income | R/H | Complete state list and state explanatory rules; federal tax and medical/rental incorporations held |
| 3 — Threshold/indexing | R/H | Statutory formulas and rounding read; official published county values unavailable |
| 3 — Application/renewal/change/evidence | R/H | Complete necessary state rules read; no form/evidence created; full criminal-law incorporation held |
| 3 — Senior deferral | R/H | Complete chapter/rules and material originals; equity/repayment comparisons held |
| 3 — Limited-income deferral | R/H | Complete chapter/rules and original; survivor/nonconflict and equity comparisons held |
| 3 — Veteran-survivor grant | R/H | Complete chapter and material definitions/originals; federal benefit and current funding dependencies held |
| 3 — Disaster/improvement/ADU relief | R/H | Operative bodies, cutoff and local-option status read; valuation/local/HUD dependencies held |
| 4 — Lien attachment and priority | R/H | Chapter 84.60 complete; external assessment, federal and actual-priority law held |
| 4 — Certificate years/threshold/filing | R | Complete .050 and relevant original |
| 4 — Notice/service/title search | R/H | Complete state text; chapter 4.28 and constitutional sufficiency held |
| 4 — Court/objection/judgment | R/H | .080 complete; full litigation rules and actual defenses excluded |
| 4 — Sale/electronic sale | R/H | .080/.200/.215/.225 and .16.145 complete; no sale or implementation examined |
| 4 — Payment/redemption | R/H | .060/.070 complete, including protected-person exception; no amount/calendar |
| 4 — Surplus/title/possession | R/H | Statutory text read; constitutional/title/possession merits held |
| 4 — Bankruptcy/federal/protected parties | H | Exact federal bridges listed below; not deemed inapplicable |
| 5 — Relief versus delinquency/foreclosure | R/H | Sale restriction, waiver, deferral inclusion and not-yet-payable exception stated; application alone not approval |
| 5 — Mortgages/other liens | R/H | Cosign/priority and tax-payment interfaces read; private agreements and full priority law excluded |
| 5 — Death/transfer/household change | R/H | Statutory repayment/continuation read; rule conflicts and succession/title held |
| 5 — Recovery/recapture | R/H | Grant recapture, exemption recovery and deferral repayment distinguished |
| 5 — Forms/instruction titles | R/H | Generic form requirements identified; DOR guide bodies unavailable; no populated forms |
| 6 — Decisionmaker/review route | R/H | Assessor/BOE/DOR/BTA/court distinctions read; full administrative procedure held |
| 6 — Correction/refund grounds | R | Complete necessary statutory bodies read; no actual error determination |
| 6 — Protest/exhaustion/deposit | R/H | Express state prerequisites stated; external judicial/procedural construction held |
| 6 — Complaint structure | H | Specific statutory review routes authenticated; no separate general complaint process asserted |
| 6 — Foreclosure effects | R/H | Statutory interfaces stated; no automatic stay/release/recovery |
| 7 — Material adopted originals | R/H | Listed originals read at exact bounds; remaining older originals explicitly held |
| 7 — 2025–2026/future application | R | 2027 collection changes, 2026 ADU application and 2034 expiration separated |
| 7 — Proposed rules | R/H | 26-20-087 complete proposal read; 26-20-083 purpose only; no adoption inferred |
| 7 — Quantities/units/endpoints | R/H | K001–K099 and symbolic table; unresolved fractions, definitions and counting held |
| 7 — Current instructions/counties | H | DOR failures logged; no all-county or published-threshold certification |
| Deliberate exclusions | E | Full valuation appeals, levy-setting, mortgage foreclosure, ordinary execution/homestead, federal income tax, business/excise tax, personal-property distraint merits, nonprofit/current-use/multifamily programs, title litigation, private contracts and actual proceedings |
Stage · Actual work · Coverage credited · 10 data rows
| Stage | Actual work | Coverage credited |
|---|---|---|
| Initial official navigation | Chapter indexes for RCW 84.04, 84.37, 84.38, 84.39, 84.56, 84.64, 84.68, 84.69, 84.70; WAC 458-16A, 458-18, 458-18A | Navigation only until complete operative sections were opened |
| Core collection/relief reads | S001–S010, S015–S029, S033–S040 | Exact complete bodies in source ledger |
| Rule completion | S021–S025, S031–S032 | Complete identified rules; successive windows used to finish longer pages |
| Foreclosure/review completion | S033–S044 | Notice, redemption, surplus, appeal, correction and refund interfaces |
| Original-act tracing | S049–S070 | Complete acts or explicitly selected complete sections; cover/transition clauses read |
| Incorporated state boundaries | S004, S011–S014, S028/S030, S043–S048 | Necessary state bridges; remaining incorporations held |
| Rule-original tracing | S072–S077 | Complete identified orders/rules; proposal distinguished from permanent adoption |
| Budget-condition check | S071 | Selected complete appropriation/definition/effective/severability sections and veto-item list |
| Currentness discovery | S078–S079 and searches below | Bounded discovery, not no-later-law certification |
| Final cross-reference audit | Rechecked cached complete bodies for .56.020, .36.381/.383, chapter .37/.38/.39, .64.050/.070/.080 and deferral allocation | No additional source or independent corroboration claimed |
Search group · Exact query text · Scope/result use · 7 data rows
| Search group | Exact query text | Scope/result use |
|---|---|---|
| D01 | site:app.leg.wa.gov "84.56.020" "2026"; site:app.leg.wa.gov "84.38" "2026" property tax; site:dor.wa.gov "property tax" "2026" "deferral" | 730-day discovery filter; led to operative sources and DOR routes |
| D02 | site.lawfilesext.leg.wa.gov "26-03-074"; site:dor.wa.gov "2026" "property tax" "6162" | First query contained the recorded site. typo; no absence inference. 730-day filter |
| D03 | site:dor.wa.gov filetype:pdf "2027" "income thresholds" property tax; site:dor.wa.gov filetype:pdf "Changes to property tax relief programs" "2026"; site:lawfilesext.leg.wa.gov "26-20-087"; site:dor.wa.gov filetype:pdf "Property Tax Deferral for Homeowners with Limited Income" | 730-day filter; discovered alternate official routes and proposal |
| D04 | site:lawfilesext.leg.wa.gov "26-01-183"; site:lawfilesext.leg.wa.gov "24-22-115"; site:lawfilesext.leg.wa.gov "09-14-038" "458-18A"; site:lawfilesext.leg.wa.gov "20-04-016" "458-18" | 730-day discovery filter; adopted originals then read |
| D05 | site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.64" "foreclosure" "2026"; site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.56.020" "2025" "2026"; site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.37" "84.38" "2026"; site:lawfilesext.leg.wa.gov/law/wsr/2026 "458-18" "458-16A" "PERMANENT" | 730-day bounded currentness search; earlier bill drafts and incidental results not adopted as law |
| D06 | site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.64.080"; site:lawfilesext.leg.wa.gov/biennium/2025-26 "84.56.025"; site:lawfilesext.leg.wa.gov/law/wsr/2026 "458-18-220"; site:lawfilesext.leg.wa.gov "26-20-083" | 730-day filter; current/code history and rule-status discovery only |
| D07 | site:lawfilesext.leg.wa.gov/biennium/2023-24 "2014" "veteran" "appropriation" "5950" | 1,000-day filter; adopted budget selected provisions read; draft amendments not used |
Failure pair · First ordinary public route · One materially different ordinary official route · 3 data rows
| Failure pair | First ordinary public route | One materially different ordinary official route | Result and exact gap |
|---|---|---|---|
| F01/F02 | DOR special notice, S080 first URL | DOR 2026 legislative-report PDF, S080 second URL | Both 403; official explanatory notice/report unavailable |
| F03/F04 | DOR threshold overview, S081 first URL | DOR income-threshold table page, S081 second URL | Both 403; actual published county thresholds unverified |
| F05/F06 | DOR exemption/deferral overview, S082 first URL | DOR limited-income-deferral brochure PDF, S082 second URL | Both 403; guide/brochure unavailable |
Gap · What was authenticated · Exact remaining dependency · 25 data rows
| Gap | What was authenticated | Exact remaining dependency |
|---|---|---|
| G01 — Published thresholds | Statutory threshold formulas, publication duties and index methods | DOR’s actual county tables, OFM source values and publication/application reconciliation; both permitted DOR routes failed |
| G02 — County implementation | State authority and discretion | Local payment agreements, partial-payment programs, waiver procedures, ADU enactments, local levy-exemption ordinances, appeal-period choice and administrative fees; no 39-county claim |
| G03 — Federal income base | State definitions and state explanatory rules | Complete applicable IRC 61/62/121 and other federal income provisions, including historically incorporated editions and authorized rule updates |
| G04 — Federal benefit/disability | State references and exclusions | 42 U.S.C. 423(d)(1)(A), Medicare/1395ss, historical 38 C.F.R. 3.4/3.5, 10 U.S.C. 1413a and complete federal veteran-benefit predicates |
| G05 — Medical definitions | Enumerated state deduction categories | RCW 82.08.0283/.803/.804/.935; 48.84.020; 48.43.005; chapter 18.36A and necessary associated definitions |
| G06 — Rental/mobile definitions | State deduction and mobile-home collection references | RCW 59.18.030, 64.37.010 and 59.20.030 complete incorporated definitions |
| G07 — Ownership/succession | Program ownership clauses and heir/devisee definitions | Full trust, life-estate, cooperative, domestic-partnership, succession and title law; no actual interest determined |
| G08 — Deferral equity | Statutory all-lien wording and rule exclusion of deferral liens | Reconciliation of equity definitions, January reference value, existing-liens-at-cap rule and statutory inclusive cap |
| G09 — Senior repayment | .38.130(5) and narrower -18-100 read | Generic authoritative construction of failure of any .030 condition versus rule language about previously granted deferrals |
| G10 — Limited-income continuation | .37.080/.090, current .38.150 and -18A-100 read | Nonconflict incorporation, spouse/partner versus heir/devisee coverage, 90-day election and cessation-window discrepancies |
| G11 — Priority | Chapter 84.60 and express deferral/escrow priority clauses | Complete current chapters 35.49, 35.50, 36.35, federal liens and other special priority laws; no actual priority adjudication |
| G12 — Interest/counting | Stated rates, monthly base and source endpoints | Fractional-month treatment, interest rounding, complete payment crediting under lawful agreements and exact 18-month starting event |
| G13 — Foreclosure service | Complete .64.050 | Complete chapter 4.28, service/counting rules and constitutional notice construction |
| G14 — Surplus/title/possession | Complete .64.080/.180 | Constitutional limits on surplus forfeiture/payee rules, protected property interests, deed validity, title and possession consequences |
| G15 — Federal/protected-party enforcement | Narrow state armed-conflict and minor/incompetent provisions | Bankruptcy, SCRA, federal tax liens, federal ownership/immunity, tribal/interstate and other protected-party law; none declared inapplicable |
| G16 — Review/court procedure | State route and express periods/prerequisites | Full APA/BTA procedure, WAC 458-14-066/-076, appellate rules 5.2/8.1/18.22, RCW 4.16.090 and judicial jurisdiction/exhaustion construction |
| G17 — Other state bridges | Express references identified | RCW 84.40.045 notice, 1.16.050 holidays, 43.06.010(12) emergency, 36.21.080/.090 replacement valuation, 82.32.085 electronic transfer and 19.270.010 internet |
| G18 — Fire-benefit charges | Rule references and percentages | Complete RCW 52.18.090, 52.26.270 and 35.13.256 before any reduction claim |
| G19 — Older-rule discrepancies | Both texts read | Old refund county-order wording versus current treasurer-order statute; improvement cost versus true/fair value; before-made versus before-completed notice; older ADU/outbuilding treatment; stale .64.030 reference |
| G20 — Grant funding/value relationship | Grant statutes, 2024 original and specific implementation appropriation | Current grant appropriation availability; construction where .381 exempt value exceeds a grant comparison value; no invented floor |
| G21 — Older statutory originals | Current bodies fully read at listed bounds | Unopened historical acts behind 84.04; several .56 receipt/payment/segregation sections; older .60 and .64 payment/redemption/appeal/deed sections; older .68/.69 provisions, including 2017 special-session c13 §310; other noted histories |
| G22 — Older rule originals | Current rule bodies read | Unopened original orders for 458-16A-110/-115, -140, -150; older 458-18 administrative/refund/advance-payment rules; 458-14-005/-015/-056; 458-16-080; 458-19-005, except originals expressly listed above |
| G23 — Currentness scope | Bounded official 2025–2026 searches and identified adoptions/proposals | No universal certification that no other amendment, adoption, future-effective law or special law exists |
| G24 — Other exemption systems | Necessary category boundaries and proposal purpose | Full nonprofit, governmental ownership, multifamily, current-use, historic/conservation and other special-property regimes remain separate |
| G25 — Actual application | Generic public law only | No actual property, owner, tax year, balance, income, medical fact, title, agreement, notice, filing, sale or outcome supplied or determined |
Check · Result · 11 data rows
| Check | Result |
|---|---|
| Correct component | PASS-19 only; ordinary residential property-tax collection/relief and necessary foreclosure interfaces |
| New source basis | Consequential claims tied to fresh official bodies and identified adopted originals |
| Prior work | Supplied prior records used only for their stated scope/provenance boundaries |
| Version separation | Effective date, collection application, historical transition, proposal and reporting expiry distinguished |
| Exact quantities | Legal constants, bases, strict/inclusive endpoints and unresolved counting recorded; no populated calculation |
| Remedies | Application, approval, waiver, refund, deferral, stay, lien release and recovery kept distinct |
| Access discipline | Six fresh 403 failures recorded as three permitted route pairs; no further failed-route retries or bypass |
| Read-bound honesty | Complete sections distinguished from partial discovery; parsed PDFs distinguished from page images |
| Identifying or private material | No actual or invented party/property/account narrative, private agreement, filled form or financial/medical input used |
| Worksheet | Wholly blank |
| Review status | Researcher self-check only; no independent review, statewide/dimension/A066/parent, operational or publication acceptance |
Read the evidence with its boundaries. These are saved research components, including revisions. A scoped coordinator review checks selected evidence; it does not certify every claim, a complete jurisdiction, current law or individual applicability. Dates and access limits remain attached to the records.
The source locator for erroneous-exemption recovery is RCW 84.36.385(5), not renewal-notice subsection (4). This is a bounded locator repair; the other holds and predicates remain.
1. Exact two-cell replacements →This dated research component contains identified issues. Read the correction panel before relying on its affected passages or tables. Other findings retain their own evidence limits.
These components repair their stated scope. They do not replace every other finding in this research series.
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Targeted corrected display. The source locator for erroneous-exemption recovery is RCW 84.36.385(5), not renewal-notice subsection (4). This is a bounded locator repair; the other holds and predicates remain.
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Keep the source version, actual read extent and jurisdiction with the proposition. A link or researcher access claim is not a substitute for an operative primary passage.
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Recorded check status: selected primary comparison with stated bounds and holds
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Recorded check status: selected primary comparison with stated bounds and holds
Recorded check status: selected primary comparison with stated bounds and holds
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Recorded check status: selected primary comparison with stated bounds and holds
Recorded check status: selected primary comparison with stated bounds and holds
Recorded check status: selected primary comparison with stated bounds and holds
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Recorded check status: selected primary comparison with stated bounds and holds
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The saved component-level coverage record keeps answered, partial, blank and unresolved branches distinct. A coverage label is not acceptance of a whole subject or jurisdiction.
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Read the evidence with its boundaries. These are saved research components, including revisions. A scoped coordinator review checks selected evidence; it does not certify every claim, a complete jurisdiction, current law or individual applicability. Dates and access limits remain attached to the records.
Formula and C062/G08 shorthand say all liens, omitting other obligations. Complete the legal-base wording only; do not resolve existing rule/statute deferral-lien, referencevalue,insurance,capendpoint or actual-equity holds.
Disposition: correction queued; no replacement research was generated for this website. Use the exact recorded limits.
Statute prohibits a reduction or abatement more than3yearsafterdestruction/value loss. K069labels this an applicationwithin3yearsdeadline. Replace only that asserted deadline with the actual reduction/abatement cutoff; do not infer a separate application deadline from this clause.
Disposition: correction queued; no replacement research was generated for this website. Use the exact recorded limits.
revise two bounded quantity wording corrections pending
Inside: 1. Source and usage register · 3. Old-versus-new patch table · 5. Source-version and quantity-or-unchanged table
Inside: 1. Source and usage register · 2. Corrected claim table · 3. Complete old/new patch table
Inside: Two bounded source corrections · 1. Exact replacement claim table · 2. Necessary cross-reference patch table
Inside: 1. Exact two-cell replacements · 2. Minimal source and claim traceability · 4. Actual read/failure log and version limits
Inside: Washington provider market access and consumer fees · 1. What Washington classifies as debt adjustment · Conduct controls the classification
Inside: Remaining fee interactions and patches to PASS-01 · A. Substantive findings · 1. Initial $25, the payment cap, cumulative retention, and a small first payment
Inside: Generic limitation periods, accrual, acknowledgment, payment and revival · How to read the registers · 1.1 Ordinary contracts, accounts, sales and leases
Inside: 1. Reading conventions and authority boundaries · Authority and procedural-category comparison · 2.1 Courts, jurisdiction, venue, and procedural tracks
Inside: Reading conventions · A1. Legal categories, jurisdictional predicates, and authority levels · A2. Symbolic wage relations and adopted rate references
Inside: Washington non-earnings bank/deposit garnishment, account protections, and exemption process · Reading and citation conventions · 1.1 What each authority governs
Inside: Washington homestead and ordinary nonwage, nondeposit property exemptions from execution · Reading conventions · 1.1 The principal distinctions
Inside: Washington nonjudicial deed-of-trust foreclosure, residential presale protections, cure, sale, postponement, and deficiency boundaries · 1. Reading conventions and authority boundaries · Authority and category comparison
Inside: Judicial mortgage foreclosure, judicial sale, redemption, deficiency, and debt/security boundaries · Reading conventions · A. Judicial-route gateway, instruments, actors, parties, and proof — Questions 1–2
Inside: Washington Article 9A: default, possession, disposition, redemption, surplus, deficiency, and bounded remedies · Reading conventions · 1. Material category, actor, authority, and event comparisons
Inside: 1. Principal findings · Identifier convention · 2. Material legal-category and authority comparisons
Inside: 1. Substantive findings by requested question · Question 1 — Governing regimes and classification · Question 2 — Agreement, disclosure, writing, and prohibited terms
Inside: Reading conventions · 1. Material category and authority comparisons · B. Rent increases, nonwaiver, and dishonored-payment boundaries
Inside: Reading key and limits · 1.1 Statutes: instruments, literal URLs and read bounds · 1.2 Administrative-code instruments and section-by-section usage
Inside: 1. Material legal-category and actor comparisons · 2A. Current codified operative sources · 2B. Adopted originals, federal poverty publication, interpretation, and status sources
Inside: Washington student-loan servicing and borrower protection · 1. Material category and authority comparisons · Reading and identification conventions
Inside: 1. Reading conventions and evidentiary status · A. Category, actor, exemption, and territorial boundaries · B. License, endorsement, limited-agent, and financial-security structure
Inside: Ordinary nonmortgage Consumer Loan Act origination, pricing, agreement, payment, prepayment, refinancing and refund · Reading conventions · 2. Atomic consequential claim ledger
Inside: Ordinary contested civil debt proof in Washington · 1.2 Assertions, admissions, affidavits, and declarations · 1.3 Documentary and electronic proof
Original saved Markdown SHA-256: 9803eb220c91ebd18836b8958b885020deae585c7bd0eeeeacb636ceff5a3c10. Public formatting, private-reference removal and correction annotations are separate from that immutable original.