Starting with taxes collected in 2027, nonprofit owners can claim exemptions for meeting halls and needed parking when the property serves only public gatherings and welcomes everyone.
For taxes collected starting in 2027, nonprofit halls used only for public gatherings and open to everyone qualify without a general acreage cap. Mostly undeveloped community celebration sites have a separate 29-acre limit.
Nonprofit owners can claim a property tax exemption for public meeting halls, the land beneath them, and parking space they need. The exemption covers property owned by nonprofit groups. Washington's Department of Revenue must interpret its coverage narrowly. The property must be used only for public gatherings and be available to everyone without requiring membership. Owners may set rules to protect the property and support its public use. Mostly undeveloped sites used mainly for annual community celebrations for at least 10 years have a 29-acre limit. Use for financial gain or business generally cancels the exemption for that assessment year. Exceptions appear in this section and RCW 84.36.805, a separate law. Dance, art, or music lessons can qualify in counties with fewer than 20,000 residents. Rental charges or donations must be reasonable and cannot exceed upkeep and operating costs for the portion used. All rental or use income must support property improvements, upkeep, operations, or tax-exempt purposes. These provisions apply to taxes levied for collection in 2027 and later.
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