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 qualify for exemption, are eligible for tax relief when utilized by the United States, state, counties, municipal corporations, federally recognized Indian tribes, or other nonprofits for the aforementioned 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 updates definitions and conditions related to property tax exemptions for various 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 laws (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
Bill as Passed Legislature: 84.36.030
Session Law: 84.36.030