Nonprofit performing arts

From the 2024 DOR Tax Exemption Study

84.36.060(1)(b) - Nonprofit performing arts Description Property tax does not apply to the real or personal property owned or leased by a nonprofit organization producing and performing musical, dance, artistic, dramatic, or literary works for the general public. To receive a property tax exemption the nonprofit organization must: - Operate exclusively for artistic, literary, musical, dance, dramatic, or educational purposes. - Receive a substantial part of its support from the federal, state, or local government or public contributions. Purpose Supporting nonprofit artistic, literary, musical, dance or dramatic organizations and recognizing the education and artistic contributions they make to society. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.372 $0.381 $0.390 $0.399 Local Taxes $1.099 $1.161 $1.226 $1.295 Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the currently exempt taxpayers and reduces the tax burden of other taxpayers. It may decrease the local rate and possibly result in local taxing districts at their statutory maximum rate experiencing a revenue