// Deduction

Nonprofit organization government grants

B&O Tax deduction · RCW 82.04.4297 · enacted 1979

All exemptions & deductions

Details

Citation
RCW 82.04.4297
Study reference
E1135-1
Tax type
B&O Tax
Preference type
Deduction
Category
Nonprofit
Year enacted
1979
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 540.6 · FY 2026: 622.1 · FY 2027: 656.6
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 561.9 · FY 2025: 589.7 · FY 2026: 622.1 · FY 2027: 656.6

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Special Notices Legislative Updates To The Administration Of The Property Tax Exemption For Property Owned By A Qualifying Social Service Organization Print Legislative updates to the administration of the property tax exemption for property owned by a qualifying social service organization Issue Date July 23, 2025 Intended audience: Nonprofit Social Service Organizations, County assessors, State and local governments, federally recognized Tribes in Washington. The 2025 Legislature passed House Bill 1094 (HB 1094), which modifies the loan and rental criteria for the property tax exemption available for property owned by a qualifying social service organization. The bill is effective July 27, 2025. What the bill does This bill amends RCW 84.36.030 to exempt property that is owned by a qualifying social service organization and loaned or rented to a government entity, or another social service organization that provides qualifying social services. Which social service organizations can loan or rent their property? Nonprofit social service organizations whose property is currently exempt from property taxes under RCW 84.36.030 (1). Non

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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: