This bill establishes a property tax exemption for adult family homes that serve individuals with intellectual or developmental disabilities and are owned by nonprofit organizations. It amends existing laws, specifically RCW 84.36.042 and RCW 84.36.805, to clarify that all real and personal property owned or leased by a nonprofit for housing eligible persons with developmental disabilities is exempt from property taxation. The bill includes provisions that allow these properties to be leased or subject to service agreements with adult family home providers without affecting the nonprofit status of the operator. Additionally, it specifies that the housing must be occupied by low-income individuals and that the nonprofit must be organized for charitable purposes.
The bill also introduces new sections that outline the effective date of the tax exemption, which will apply to taxes levied for collection beginning January 1, 2024, and includes an expiration date for certain provisions on January 1, 2033. It clarifies that specific existing tax regulations do not apply to this act, ensuring that the new exemptions are distinct and tailored to support nonprofit organizations serving individuals with developmental disabilities.
Statutes affected:
Original Bill: 84.36.042, 84.36.805
Bill as Passed Legislature: 84.36.042, 84.36.805
Session Law: 84.36.042, 84.36.805