This section adds a new section to an existing chapter 84.36. Here is the modified chapter for context.
There is an exemption from taxation for a mobile home or manufactured home:
For which the most recent assessed value is $15,000 or less; and
That is not determined to be an improvement to real property.
The department must identify properties that qualify for the exemption and notify the owner or owners.
An owner of three or more mobile homes or manufactured homes may receive an exemption under this section for the two units with the lowest appraised values. The department must aggregate similar names and addresses to determine ownership.
"Mobile home" and "manufactured home" have the meanings provided in RCW 59.20.030.
The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.