The bill amends RCW 84.36.037 to remove the one-acre limit on property tax exemptions for nonprofit public assembly halls and meeting places. It allows for an exemption on property owned by nonprofit organizations, including buildings and necessary parking areas, with the stipulation 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. The bill also clarifies that the property must be used exclusively for public gatherings and must be accessible to all, without requiring membership for use.

Additionally, the bill specifies that the use of the property for profit or business activities can nullify the tax exemption unless the income generated is used for maintenance, operation, or capital improvements of the exempt property. It also includes provisions that allow certain business activities, such as dance, art, or music lessons, under specific conditions in counties with populations under 20,000. The act will take effect for taxes levied for collection in 2027 and thereafter, and it states that RCW 82.32.805 and 82.32.808 do not apply to this act.

Statutes affected:
Original Bill: 84.36.037
Substitute Bill: 84.36.037
Engrossed substitute: 84.36.037
Bill as passed Legislature: 84.36.037
Session law: 84.36.037