This bill modifies the property tax exemption for community centers in Washington State by amending RCW 84.36.010. It establishes that all property of a community center is exempt from taxation for a period of 40 years from acquisition, with specific provisions for community centers that are determined to be surplus to the needs of a university exempt from property taxes under RCW 84.36.050. For taxes levied for collection in 2026 through 2035, the definition of "community center" is expanded to include such properties acquired by nonprofit organizations for the purpose of converting them into community facilities that provide nonresidential coordinated services.

Additionally, the bill clarifies that community centers may offer space to businesses and individuals through loans or rentals. It also specifies that the act applies to property taxes levied for collection in the years 2026 through 2035 and states that RCW 82.32.808 does not apply to this act. The changes aim to enhance the support for community centers and their role in delivering essential services to community members.

Statutes affected:
Original Bill: 84.36.010
Substitute Bill: 84.36.010
Bill as Passed Legislature: 84.36.010
Session Law: 84.36.010