Nonprofit public assembly halls and meeting places

From the 2024 DOR Tax Exemption Study

84.36.037 - Nonprofit public assembly halls and meeting places Description Property tax does not apply to real or personal property owned by a nonprofit public assembly hall or meeting place. The property must be used exclusively for public gatherings and must be available to everyone. A public assembly hall may be exempt up to one acre. Property that is mostly unimproved and used for annual community celebrations may be eligible for an exemption up to 29 acres. The property may be used for prescribed and limited instances of pecuniary or non- exempt purposes, including use as a farmers market for up to 53 days per year. Organizations providing dance lessons, art classes, or music lessons may also use the property if the property is in a county with a population of less than 20,000. Rents from non-exempt activities must be applied to capital improvements or maintenance and operation expenses or applied to exempt purposes of the nonprofit when used as a farmers market. Purpose Supporting the social benefits these organizations provide. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.185 $0.190 $0.195 $0.199 Local Taxes $0.549 $0.579 $0.611 $0.646 Rep