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. Specifically, it inserts provisions that clarify that property owned by nonprofits, which would be exempt if used directly by the nonprofit, remains exempt when used by various government entities or other nonprofits for these social services. Additionally, the bill modifies the language regarding the sale of donated merchandise, stating that such sales are 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 owned by nonprofit organizations, including those serving youth and veterans, and specifies that the exemption applies to taxes levied for collection in 2026 and thereafter. It further clarifies that certain existing regulations (RCW 82.32.805 and 82.32.808) do not apply to this act, ensuring that the new provisions stand independently. Overall, the bill aims to enhance support for nonprofits engaged in community service by providing them with tax relief when their properties are utilized for public benefit.

Statutes affected:
Original Bill: 84.36.030