Humane societies

From the 2024 DOR Tax Exemption Study

84.36.060(1)(d) - Humane societies Description Property owned and used by humane societies is exempt from property tax. Purpose Supports the social benefits that humane societies provide. Also, provides the same tax-exempt status granted to animal shelters operated by local governments. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.142 $0.145 $0.149 $0.152 Local Taxes $0.420 $0.443 $0.468 $0.494 Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the currently exempt taxpayers and reduces the tax burden of other taxpayers. It may decrease the local rate and possibly result in local taxing districts at their statutory maximum rate experiencing a revenue increase. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.013 $0.026 $0.027 Assumptions - The total estimated exempt value is $65.3 million. - This repeal takes effect beginning with property taxes due for calendar year 2025. - Growth rate mirrors the property tax growth rate reflected in the Economic and Revenue Forec