This bill modifies the property tax exemption for community centers in Washington State by amending RCW 84.36.010. It clarifies that all property of a community center is exempt from taxation for a period of 40 years from acquisition, with specific provisions for property determined to be surplus to the needs of a university exempt from property taxes. The bill introduces a new definition of "community center" that includes properties acquired by nonprofit organizations for converting into facilities that provide nonresidential coordinated services to community members. Additionally, it specifies that for taxes levied for collection in 2026 through 2035, properties meeting this definition will also be exempt from taxation.

The bill further defines "essential government services" and "economic development" to encompass a range of services and activities that support community welfare and economic growth. It establishes that community centers may rent or loan space to businesses and individuals, thereby promoting community engagement. The act is set to apply specifically to property taxes levied for collection in the years 2026 through 2035, and it clarifies that RCW 82.32.808 does not apply to this act.

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