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SB5516 • 2026
Modifying the property tax exemption for community centers.
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.
Community centers/prop.
1st substitute bill substituted.
Community centers/prop. tax
AN ACT Relating to modifying the property tax exemption for 1 community centers; amending RCW 84.36.010; and creating new sections.2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3 Sec. 1. RCW 84.36.010 and 2020 c 272 s 1 are each amended to 4 read as follows: 5 (1) All property belonging exclusively to the United States, the 6 state, or any county or municipal corporation; all property belonging 7 exclusively to any federally recognized Indian tribe, if (a) the 8 tribe is located in the state, and (b) the property is used 9 exclusively for essential government services; all state route number 10 16 corridor transportation systems and facilities constructed under 11 chapter 47.46 RCW; all property under a financing contract pursuant 12 to chapter 39.94 RCW or recorded agreement granting immediate 13 possession and use to the public bodies listed in this section or 14 under an order of immediate possession and use pursuant to RCW 15 8.04.090; and, for a period of forty years from acquisition, all 16 property of a community center; is exempt from taxation. All property 17 belonging exclusively to a foreign national government is exempt from 18 taxation if that property is used exclusively as an office or 19 residence for a consul or other official representative of the 20 S-0781.2 SENATE BILL 5516 State of Washington 69th Legislature 2025 Regular Session By Senators Conway and Nobles Read first time 01/27/25. Referred to Committee on Ways & Means. p. 1 SB 5516 foreign national government, and if the consul or other official 1 representative is a citizen of that foreign nation.2 (2) For the purposes of this section the following definitions 3 apply unless the context clearly requires otherwise.4 (a) "Community center" means property, including a building or 5 buildings, determined to be surplus to the needs of a local school 6 district, or for tax years 2026 through 2035, a nonprofit university 7 exempt from property taxes under RCW 84.36.050, by ((a)) the local 8 school or nonprofit university board, and purchased or acquired by a 9 nonprofit organization for the purposes of converting ((them)) the 10 property into community facilities for the delivery of nonresidential 11 coordinated services for community members. The community center may 12 make space available to businesses, individuals, or other parties 13 through the loan or rental of space in or on the property.14 (b) "Essential government services" means services such as tribal 15 administration, public facilities, fire, police, public health, 16 education, sewer, water, environmental and land use, transportation, 17 utility services, and economic development. 18 (c) "Economic development" means commercial activities, including 19 those that facilitate the creation or retention of businesses or 20 jobs, or that improve the standard of living or economic health of 21 tribal communities. 22 NEW SECTION. Sec. 2. This act applies to property taxes levied 23 for collection in 2026 through 2035.24 NEW SECTION. Sec. 3. RCW 82.32.808 does not apply to this act.25 --- END --- p. 2 SB 5516