Exemption

Nonsectarian organizations

Property Tax exemption · RCW 84.36.030(1)(a,c) · enacted 1915

All exemptions & deductions

Details

Citation
RCW 84.36.030(1)(a,c)
Study reference
E1377-1
Tax type
Property Tax
Preference type
Exemption
Category
Nonprofit
Year enacted
1915
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.576 · FY 2026: 1.13 · FY 2027: 1.186
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — local ($M)
FY 2024: 18.636 · FY 2025: 19.679 · FY 2026: 20.782 · FY 2027: 21.949
Taxpayer savings — state ($M)
FY 2024: 6.3 · FY 2025: 6.452 · FY 2026: 6.607 · FY 2027: 6.769

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

84.36.030(1)(a,c) - Nonsectarian organizations Description Property used for character-building, benevolent, protective, or rehabilitative social service owned by nonreligious, nonprofit organizations is exempt from property tax. Purpose Supporting the social programs provided by these nonprofit organizations. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $6.300 $6.452 $6.607 $6.769 Local Taxes $18.636 $19.679 $20.782 $21.949 Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the currently exempt taxpayers and reduces the tax burden of other taxpayers. It may decrease the local rate and possibly result in local taxing districts at their statutory maximum rate experiencing a revenue increase. Potential ($ 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 $0.576 $1.130 $1.186 Assumptions - The total estimated exempt value is $2.9 billion. - This repeal takes effect beginning with property taxes due for calendar year 2025. - Growth rate mirrors the property tax growth rate reflected in the

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