Foreign consulates

From the 2024 DOR Tax Exemption Study

84.36.010(1) - Foreign consulates Description Property owned by a foreign national government, or an international commission is exempt from property taxation. To qualify, the property must serve exclusively as an office or residence for a consul or official representative of that nation and the consul or representative must be a citizen of that nation. Purpose Follows the principle of reciprocity, whereby a foreign nation will not tax the property of a U.S. consulate if it is used and maintained by U.S. nationals. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.075 $0.076 $0.077 $0.078 Local Taxes $0.223 $0.232 $0.242 $0.252 Repeal of Repealing this exemption would not increase revenues. Constitutional case law exemption makes federal instrumentalities immune from state and local taxes. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - Total estimated exempt value is $34.4 million. - Repealing this exemption would not increase revenues. Constitutional case law makes federal instrumentalities immune from state and loc