Nonprofit sheltered workshops

From the 2024 DOR Tax Exemption Study

84.36.350 - Nonprofit sheltered workshops Description Property tax does not apply to real or personal property used by a nonprofit corporation to operate a sheltered workshop for individuals with disabilities, including property used for manufacturing and handling, selling, or distributing goods constructed, processed, or repaired in the workshop and any inventory and raw materials. Purpose Supporting the social benefits and rehabilitative opportunities provided by the workshops. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.400 $0.410 $0.420 $0.430 Local Taxes $1.184 $1.251 $1.320 $1.394 Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the currently exempt taxpayers and reduces the tax burden of other taxpayers. It may decrease the local rate and possibly result in local taxing districts at their statutory maximum rate experiencing a revenue increase. Potential ($ 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 $0.037 $0.072 $0.075 Assumptions - The total estimated exempt value