Publicly-Owned Property Exemption

RCW 84.36.010 allows exemption of taxes to all publicly owned property such as that of federal, federally recognized Indian tribe, state, county, or city governments.

Essential government services includes public facilities (city hall, state offices), fire, police, public health, schools, sewer, water, environmental and land use, transportation, tribal administration, and utility services.

For further information, please contact Washington State Department of Revenue at (360) 534-1400, or via the internet at