Washington § 84.40.037 Valuation of computer software—Embedded software.

Washington Statutes

§ 84.40.037 — Valuation of computer software—Embedded software.

Washington § 84.40.037

Title 84PROPERTY TAXES

Ch. 84.40LISTING OF PROPERTY

This text of Washington § 84.40.037 (Valuation of computer software—Embedded software.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 84.40.037 (2026).

Text

(1)Computer software, except embedded software, shall be valued in the first year of taxation at one hundred percent of the acquisition cost of the software and in the second year at fifty percent of the acquisition cost. Computer software, other than embedded software, shall have no value for purposes of property taxation after the second year.

(2)Embedded software is a part of the computer system or other machinery or equipment in which it is housed and shall be valued in the same manner as the machinery or equipment. Findings, intent — Severability — Application — 1991 sp.s. c 29: See notes following RCW 84.04.150 .

Free access — add to your briefcase to read the full text and ask questions with AI

(1) Computer software, except embedded software, shall be valued in the first year of taxation at one hundred percent of the acquisition cost of the software and in the second year at fifty percent of the acquisition cost. Computer software, other than embedded software, shall have no value for purposes of property taxation after the second year.

(2) Embedded software is a part of the computer system or other machinery or equipment in which it is housed and shall be valued in the same manner as the machinery or equipment.

Findings, intent — Severability — Application — 1991 sp.s. c 29: See notes following RCW 84.04.150 .