Exemption
Nonsectarian organizations
Property Tax exemption · RCW 84.36.030(1)(a,c) · enacted 1915
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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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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