// Exemption
Nonprofit demonstration farms
Property Tax exemption · RCW 84.36.570 · enacted 1999
Details
- Citation
- RCW 84.36.570
- Study reference
- E1438-1
- Tax type
- Property Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1999
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — state ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
84.36.570 - Nonprofit demonstration farms Description Property tax does not apply to all real and personal property of a demonstration farm used by a research and education program of a state university and owned by a nonprofit organization, corporation, or association if: - The property is no more than 50 acres. - The nonprofit organization, corporation, or association is a 501(c)(3). - The farm includes research and extension facilities, a public agricultural museum and an educational tour site used by a state university for agricultural research and education programs. - Income from the sale of agricultural products furthers the purpose of the nonprofit organization. - Exempted property must be used exclusively for the purposes of the exemption. Purpose Supporting the continued operation of a demonstration farm by a state university for agricultural research and education programs. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption s
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: