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WA HB1094

WA HB1094
Providing a property tax exemption for property owned by a qualifying nonprofit organization and loaned, leased, or rented to and used by any government entity to provide character-building, benevolent, protective, or rehabilitative social services.


summary

Introduced
01/13/2025
In Committee
03/18/2025
Crossed Over
03/12/2025
Passed
04/02/2025
Dead
Signed/Enacted/Adopted
04/07/2025

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT Relating to providing a property tax exemption for 2 property owned by a qualifying nonprofit organization and loaned, 3 leased, or rented to and used by any government entity to provide 4 character-building, benevolent, protective, or rehabilitative social 5 services; amending RCW 84.36.030; and creating new sections. 6

AI Summary

This bill amends Washington state law to expand property tax exemptions for nonprofit organizations by allowing tax-exempt status for properties owned by nonprofits that are loaned, leased, or rented to government entities (including the United States, state, county, municipal corporations, or federally recognized Indian tribes) or other nonprofits to provide character-building, benevolent, protective, or rehabilitative social services. The bill clarifies that the sale of donated merchandise by these nonprofits is considered an exempt use of property if the proceeds support the organization's mission. The tax exemption applies to properties used exclusively for the specified social service purposes, with the definition of "general public good" meaning that community members derive a benefit from the property's use. The bill specifies that these new tax exemption provisions will apply to taxes levied for collection in 2026 and thereafter, effectively expanding the existing property tax exemptions for nonprofit organizations engaged in social services. The legislation aims to support nonprofit organizations by providing financial relief through property tax exemptions when their properties are used to serve community needs.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Effective date 7/27/2025. (on 04/07/2025)

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