This bill amends RCW 84.36.030 to provide a property tax exemption for properties owned by qualifying nonprofit organizations that are loaned, leased, or rented to government entities for the purpose of delivering character-building, benevolent, protective, or rehabilitative social services. The new language specifies that properties owned by these nonprofits, which would otherwise be exempt if used directly by the nonprofit, will also qualify for the exemption when utilized by the United States, state, counties, municipal corporations, federally recognized Indian tribes, or other nonprofits for the same social services. Additionally, the bill clarifies that the sale of donated merchandise is considered an exempt use if the proceeds support the organization's purposes.

The bill also updates definitions and conditions related to property owned by nonprofit organizations, including those serving youth and veterans, and specifies that the exemption applies to taxes levied for collection in 2026 and thereafter. It further states that certain existing regulations (RCW 82.32.805 and 82.32.808) do not apply to this act, ensuring that the new provisions are distinct and applicable moving forward.

Statutes affected:
Original Bill: 84.36.030
Bill as Passed Legislature: 84.36.030
Session Law: 84.36.030