// Exemption
Public K-12 schools
Property Tax exemption · RCW 84.36.010(1) · enacted 1889
Details
- Citation
- RCW 84.36.010(1)
- Study reference
- E1368-1
- Tax type
- Property Tax
- Preference type
- Exemption
- Category
- Government
- Year enacted
- 1889
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 21.563 · FY 2026: 41.95 · FY 2027: 43.434
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 710.675 · FY 2025: 740.395 · FY 2026: 771.485 · FY 2027: 803.778
- Taxpayer savings — state ($M)
- FY 2024: 240.265 · FY 2025: 242.766 · FY 2026: 245.301 · FY 2027: 247.885
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.4282(7) - Private kindergartens Description Privately operated kindergartens may take a B&O deduction for charges made to operate the kindergarten. Purpose Supports privately operated kindergartens. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this deduction would increase revenues. exemption Potential ($ 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 - The deduction for kindergarten cannot be separated from the total tuition received by schools. - This deduction is included in the B&O deduction for tuition and fees. Data Sources - Department of Revenue, Excise tax data - Office of Superintendent of Public Instruction, K-12 data Additional Additional Information Information Category: Nonprofit Year Enacted: 1965 Primary Beneficiaries: Privately owned kindergartens Taxpayer Count: 530 Program Inconsistency: None evident JLARC Review: Full review completed in 2009 2024 Tax Exemption Study Page 155
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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: