Social services/property tax

AN ACT Relating to providing a property tax exemption for 1
property owned by a qualifying nonprofit organization and loaned, 2
leased, or rented to and used by any government entity to provide 3
character-building, benevolent, protective, or rehabilitative social 4
services; amending RCW 84.36.030; and creating new sections.5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:6
Sec. 1. RCW 84.36.030 and 2014 c 99 s 4 are each amended to read 7
as follows: 8
The following real and personal property is exempt from taxation:9
(1)(a) Property owned by nonprofit organizations or associations, 10
organized and conducted for nonsectarian purposes, which shall be 11
used for character-building, benevolent, protective or rehabilitative 12
social services directed at persons of all ages. 13
(b) Property owned by nonprofit organizations exempt under (a) of 14
this subsection or would be exempt if the services were provided by 15
the nonprofit, and is loaned, leased, or rented to and used by the 16
United States, the state, any county or municipal corporation, any 17
federally recognized Indian tribe located in the state, or another 18
nonprofit organization to provide the social services described in 19
(a) of this subsection.20
S-1214.1
SENATE BILL 5697
State of Washington 69th Legislature 2025 Regular Session
By Senators Slatter, Dhingra, Nobles, and Valdez
Read first time 02/07/25. Referred to Committee on Ways & Means.
p. 1 SB 5697
(c) The sale of donated merchandise is ((not)) considered ((a 1
nonexempt)) an exempt use of the property under this section if the 2
proceeds are devoted to the furtherance of the purposes of the 3
selling organization or association as specified in this subsection 4
(1). 5
(2) Property owned by any nonprofit church, denomination, group 6
of churches, or an organization or association, the membership of 7
which is comprised solely of churches or their qualified 8
representatives, which is utilized as a camp facility if used for 9
organized and supervised recreational activities and church purposes 10
as related to such camp facilities. The exemption provided by this 11
((paragraph)) subsection shall apply to a maximum of ((two hundred)) 12
200 acres of any such camp as selected by the church, including 13
buildings and other improvements thereon. 14
(3) Property, including buildings and improvements required for 15
the maintenance and safeguarding of such property, owned by nonprofit 16
organizations or associations engaged in character building of boys 17
and girls under ((eighteen)) 18 years of age, and used for such 18
purposes and uses, provided such purposes and uses are for the 19
general public good: PROVIDED, That if existing charters provide that 20
organizations or associations, which would otherwise qualify under 21
the provisions of this ((paragraph)) subsection, serve boys and girls 22
up to the age of ((twenty-one)) 21 years, then such organizations or 23
associations shall be deemed qualified pursuant to this section.24
(4) Property owned by all organizations and societies of veterans 25
of any war of the United States, recognized as such by the department 26
of defense, which shall have national charters, and which shall have 27
for their general purposes and objects the preservation of the 28
memories and associations incident to their war service and the 29
consecration of the efforts of their members to mutual helpfulness 30
and to patriotic and community service to state and nation. To be 31
exempt such property must be used in such manner as may be reasonably 32
necessary to carry out the purposes and objects of such societies.33
(5) Property owned by all corporations, incorporated under any 34
act of congress, whose principal purposes are to furnish volunteer 35
aid to members of the armed forces of the United States and also to 36
carry on a system of national and international relief and to apply 37
the same in mitigating the sufferings caused by pestilence, famine, 38
fire, floods, and other national calamities and to devise and carry 39
on measures for preventing the same. 40
p. 2 SB 5697
(6) Property owned by nonprofit organizations exempt from federal 1
income tax under section 501 (c)(3) of the internal revenue code of 2
1954, as amended, that are guarantee agencies under the federal 3
guaranteed student loan program or that issue debt to provide or 4
acquire student loans. 5
(7) To be exempt under this section, the property must be used 6
exclusively for the purposes for which exemption is granted, except 7
as otherwise provided in this section or RCW 84.36.805.8
(8) For the purposes of this section, "general public good" means 9
members of the community derive a benefit from the rental or use of 10
the property by the nonprofit community group or organization.11
NEW SECTION. Sec. 2. This act applies to taxes levied for 12
collection in 2026 and thereafter.13
NEW SECTION. Sec. 3. RCW 82.32.805 and 82.32.808 do not apply 14
to this act.15
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p. 3 SB 5697