// Exemption

Nonprofit homes for the sick or infirm

Property Tax exemption · RCW 84.36.040(1)(d) · enacted 1891

All exemptions & deductions

Details

Citation
RCW 84.36.040(1)(d)
Study reference
E1391-1
Tax type
Property Tax
Preference type
Exemption
Category
Nonprofit
Year enacted
1891
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.291 · FY 2026: 0.57 · FY 2027: 0.598
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — local ($M)
FY 2024: 9.393 · FY 2025: 9.919 · FY 2026: 10.475 · FY 2027: 11.063
Taxpayer savings — state ($M)
FY 2024: 3.175 · FY 2025: 3.252 · FY 2026: 3.33 · FY 2027: 3.412

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

WAC 458-20-189 - Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts WAC 458-61A-100 - Real estate excise tax - Overview WAC 458-61A-101 - Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state WAC 458-61A-102 - Definitions WAC 458-61A-107 - Option to purchase WAC 458-20-193 - Interstate sales of tangible personal property WAC 458-20-221 - Collection of use tax by retailers and selling agents WAC 458-16A-100 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Definitions WAC 458-16A-110 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Gross income WAC 458-16A-115 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Adjusted gross income WAC 458-16A-120 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Determining combined disposable income WAC 458-16A-130 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Qualifications for exempti

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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: