Exemption
Nonprofit homeless shelters
Property Tax exemption · RCW 84.36.043 · enacted 1983
Details
- Citation
- RCW 84.36.043
- Study reference
- E1396-1
- Tax type
- Property Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1983
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.089 · FY 2026: 0.174 · FY 2027: 0.183
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 2.871 · FY 2025: 3.031 · FY 2026: 3.202 · FY 2027: 3.381
- Taxpayer savings — state ($M)
- FY 2024: 0.97 · FY 2025: 0.994 · FY 2026: 1.018 · FY 2027: 1.043
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
84.36.043 - Nonprofit homeless shelters Description Property taxes do not apply to real and personal property used by a nonprofit organization providing emergency or transitional housing for low-income homeless persons or victims of domestic violence who are homeless for personal safety reasons. An approved registered recovery residence does not require a limited length-of-stay policy. In addition, the home must: - Register as a recovery residence with the Washington Health Care Authority. - Involve peers in the governance of the recovery residence. - Integrate recovery support into the daily activities. - Maintain an environment that is home-like, promotes healthy recovery, and is free from alcohol and illicit drugs. - Not charge more for the housing than the actual cost of operating and maintaining the housing. - Ensure the property tax exemption benefits the nonprofit organization when the nonprofit organization is leasing the property. Purpose Supporting the social services provided by these organizations. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.970 $0.994 $1.018 $1.043 Local Taxes $2.871 $3.031 $3.202 $3.381 Repeal of Repealing a proper
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