This bill amends RCW 84.36.037 to remove the one-acre limit on the property tax exemption for nonprofit public assembly halls and meeting places. The legislation allows for an exemption on real or personal property owned by nonprofit organizations, associations, or corporations used for public assembly, including the building, land, and necessary parking. The bill specifies that if the property has been primarily used for community celebration events for at least 10 years, the exempt area can extend up to 29 acres. Additionally, it maintains that the property must be used exclusively for public gatherings and must be accessible to all, without requiring membership for use.

Furthermore, the bill clarifies that the use of the property for profit or business activities can nullify the tax exemption unless the income generated is reinvested into the property for maintenance or improvements. It also includes new sections stating that certain existing laws (RCW 82.32.805 and 82.32.808) do not apply to this act and specifies that the changes will take effect for taxes levied for collection in 2027 and thereafter.

Statutes affected:
Original Bill: 84.36.037
Substitute Bill: 84.36.037
Engrossed substitute: 84.36.037