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SB5252 • 2026
Removing the acreage limit on the property tax exemption for nonprofit public assembly halls and meeting places.
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Assembly halls/property tax
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508 • Shewmake
Plain English: 5252-S AMS SHEW S3880.1 SSB 5252 - S AMD 508 By Senator Shewmake ADOPTED 01/21/2026 On page 2, line 22, after "in" strike "2026" and insert "2027"1 EFFECT: Makes a technical update of the date so that the act applies to taxes levied for collection in 2027 and thereafter.
1st substitute bill substituted.
Assembly halls/property tax
AN ACT Relating to removing the acreage limit on the property tax 1 exemption for nonprofit public assembly halls and meeting places; 2 amending RCW 84.36.037; and creating new sections. 3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4 Sec. 1. RCW 84.36.037 and 2014 c 99 s 8 are each amended to read 5 as follows: 6 (1) Real or personal property owned by a nonprofit organization, 7 association, or corporation in connection with the operation of a 8 public assembly hall or meeting place is exempt from taxation. The 9 area exempt under this section includes the building or buildings, 10 the land under the buildings, and an additional area necessary for 11 parking((, not exceeding a total of one acre. When property for which 12 exemption is sought is essentially unimproved except for restroom 13 facilities and structures and this property has been used primarily 14 for annual community celebration events for at least ten years, the 15 exempt property shall not exceed twenty-nine acres)).16 (2) To qualify for this exemption the property must be used 17 exclusively for public gatherings and be available to all 18 organizations or persons desiring to use the property, but the owner 19 may impose conditions and restrictions which are necessary for the 20 safekeeping of the property and promote the purposes of this 21 S-0334.1 SENATE BILL 5252 State of Washington 69th Legislature 2025 Regular Session By Senators Shewmake, Chapman, and Nobles Read first time 01/14/25. Referred to Committee on Ways & Means. p. 1 SB 5252 exemption. Membership shall not be a prerequisite for the use of the 1 property. 2 (3) The use of the property for pecuniary gain or for business 3 activities, except as provided in this section and RCW 84.36.805, 4 nullifies the exemption otherwise available for the property for the 5 assessment year. If all income received from rental or use of the 6 exempt property is used for capital improvements to the exempt 7 property, maintenance and operation of the exempt property, or exempt 8 purposes, the exemption is not nullified as provided by RCW 84.36.805 9 or by the use of the property, in a county with a population of less 10 than twenty thousand, to promote the following business activities, 11 if the rental income or donations, if any, are reasonable and do not 12 exceed the maintenance and operation expenses attributable to the 13 portion of the property loaned or rented: Dance lessons, art classes, 14 or music lessons. 15 (4) The department of revenue must narrowly construe this 16 exemption. 17 NEW SECTION. Sec. 2. RCW 82.32.805 and 82.32.808 do not apply 18 to this act.19 NEW SECTION. Sec. 3. This act applies to taxes levied for 20 collection in 2026 and thereafter.21 --- END --- p. 2 SB 5252