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 the services were provided directly by them, qualifies for the exemption when used by various government entities or other nonprofits. Additionally, the bill clarifies that the sale of donated merchandise is considered an exempt use if the proceeds support the organization's specified purposes.

The bill also updates definitions and conditions related to property tax exemptions for nonprofit organizations, including those serving youth and veterans. It establishes that the exemptions will apply to taxes levied for collection in 2026 and thereafter, and it specifies that certain existing regulations (RCW 82.32.805 and 82.32.808) do not apply to this act. Overall, the legislation aims to enhance support for nonprofits engaged in community service by alleviating their property tax burdens when they collaborate with government entities.

Statutes affected:
Original Bill: 84.36.030