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 property 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 of the property if the proceeds support the organization's purposes.

The bill also includes several amendments to existing language, such as changing the age limits for certain services from 18 to 21 years and specifying that the exemption for camp facilities applies to a maximum of 200 acres. It establishes that the act will apply to taxes levied for collection in 2026 and thereafter, and it clarifies that certain existing laws (RCW 82.32.805 and 82.32.808) do not apply to this act. Overall, the bill aims to enhance support for nonprofit organizations providing essential social services by easing their tax burdens when collaborating with government entities.

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