Nonprofit public assembly halls and meeting places

From the 2024 DOR Tax Exemption Study

PDF WAC 458-16-150 Cessation of use—Taxes collectible for prior years. (1) Introduction. This rule explains what occurs when property loses its tax exempt status and is placed back on the tax rolls. It also describes the back taxes and interest that are collected when an exempt use ceases, unless the property has been exempt for more than 10 consecutive years or is otherwise exempt from the provisions of RCW 84.36.810 . This rule does not apply to property that received an exemption as a nature conservancy under RCW 84.36.260 . RCW 84.36.262 and WAC 458-16-290 Nature conservancy lands, provide additional information about the collection of back taxes for nature conservancies. (2) Definitions. For purposes of this rule, the following definitions apply: (a) "Back taxes" means the property taxes that would have been paid but for the existence of the property tax exemption during the three years immediately preceding the cancellation or removal of the exemption or during the life of the exemption, whichever is less, plus interest at the same rate and computed in the same way as delinquent property taxes. However, if the property was exempt under RCW 84.36.050 (2), "back taxes"