Bill > SB5252

This bill removes the acreage limit on property tax exemptions for nonprofit public assembly halls and meeting places, specifically modifying existing state law (RCW 84.36.037). Under the updated legislation, nonprofit organizations that own property used for public gatherings will no longer be restricted to a one-acre exemption. For properties primarily used for annual community celebration events for at least 10 years, the exempt property can now exceed the previous 29-acre limit. To qualify for the exemption, the property must still be used exclusively for public gatherings and be available to all organizations or persons, with the owner allowed to impose reasonable restrictions for property safekeeping. The bill maintains existing provisions that nullify the exemption if the property is used for pecuniary gain, with some exceptions for certain limited business activities like dance, art, or music lessons. The tax exemption changes will apply to taxes levied for collection in 2026 and subsequent years, providing nonprofits with more flexibility in maintaining and developing their community gathering spaces.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=5252&Year=2025&Initiative=false