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. The new language specifies that properties owned by nonprofits, which would otherwise qualify for exemption, are eligible for this exemption when used by the United States, state, counties, municipal corporations, federally recognized Indian tribes, or other nonprofits for the specified social services. Additionally, the bill clarifies that the sale of donated merchandise is considered an exempt use of the property if the proceeds support the organization's purposes.

The bill also updates various definitions and conditions related to property tax exemptions for nonprofit organizations, including changes to age limits for youth services and the maximum acreage for camp facilities. It establishes that the act will apply to taxes levied for collection in 2026 and thereafter, and specifies that certain existing laws (RCW 82.32.805 and 82.32.808) do not apply to this act. Overall, the bill aims to enhance support for nonprofit organizations providing essential community services by offering them tax relief.

Statutes affected:
Original Bill: 84.36.030