// Exemption

Nonprofit character building leases

Property Tax exemption · RCW 84.36.031(2) · enacted 2012

All exemptions & deductions

Details

Citation
RCW 84.36.031(2)
Study reference
E1384-1
Tax type
Property Tax
Preference type
Exemption
Category
Nonprofit
Year enacted
2012
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.003 · FY 2026: 0.006 · FY 2027: 0.006
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — local ($M)
FY 2024: 0.093 · FY 2025: 0.098 · FY 2026: 0.103 · FY 2027: 0.108
Taxpayer savings — state ($M)
FY 2024: 0.031 · FY 2025: 0.032 · FY 2026: 0.033 · FY 2027: 0.034

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

84.36.031(2) - Nonprofit character building leases Additional Additional Information Information Category: Nonprofit Year Enacted: 2012 Primary Beneficiaries: 3 parcels leased by community service organizations Taxpayer Count: 3 Program Inconsistency: None evident JLARC Review: No review completed 2024 Tax Exemption Study Page 517

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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: