Nonprofit property tax exemptions may continue after eligible transfers

The exemption may continue when eligible property is transferred to another nonprofit. This covers property receiving the affordable-housing exemption when it is transferred to another nonprofit organization, association, or corporation. The receiving organization must use the property for a purpose that qualifies for, and is granted, an exemption under this chapter. The act applies to taxes levied for collection in 2027 and later. This section expires January 1, 2038.

Exempt property may have some otherwise unauthorized uses within yearly limits. This applies to property receiving the affordable-housing exemption when an individual, group, or organization uses it in a way the law does not otherwise allow. Such uses may occur for up to 50 days per calendar year, but uses for profit or to promote business may occur on no more than 15 of those days. Setup and takedown immediately around an event do not count. Going over either limit removes the exemption for the affected part of the property for that assessment year. The limits apply in each calendar year. The exemption is removed for the affected part for that assessment year if either limit is exceeded.

Many nonprofits receiving property tax exemptions must file yearly renewal declarations. This covers nonprofits renewing property tax exemptions, including nonprofits receiving the affordable-housing exemption. The declaration must use a Department of Revenue form and certify that the property still qualifies. The department may require other information. Exceptions apply to nonprofit cemeteries and nonprofits receiving exemptions under RCW 84.36.560 or 84.36.675. The declaration is due by March 31 each year. The related sections take effect January 1, 2033.