Property tax exemption for nonprofit organizations
Qualifying organizations conducting an activity specifically identified in Chapter 84.36 of the Revised Code of Washington. Not all nonprofits have a purpose and activity that entitles them to an exemption. The use of the property determines the exemption. Typical organizations receiving property tax exemption are schools, churches, cemeteries, hospitals, social service agencies, character building organizations, nursing homes, homes for the aging, museums, performing arts facilities, and public meeting halls.
The qualifying organizations receive abatement (exemption) of their property taxes. Special assessments are not eligible for this exemption. Please note: Property tax exemptions are only applicable to real and personal property located in Washington State.
Nonprofit organizations, even though they may be exempt from federal taxes, are not generally exempt from taxes in Washington. Typically, organizations must own and exclusively use their property to conduct an activity specifically exempted by the Legislature to qualify for the exemption.
- Completion of an initial Application for Property Tax Exemption (application).
- Annually on or before March 31
- Submit a renewal declaration online (instructions) OR
- Call (360) 534-1372 to request a renewal declaration via mail.
- Report any changes in use or ownership of the property within 60 days.
Special notices & publications
Application for Property Tax Exemption
Nonprofit Organizations (informational brochure)
Maintaining Your Church's Property Tax Exemption
PTA 13.1.2009 Impact of Local Zoning Ordinances on Property Tax Exemptions Granted under Chapter 84.36 RCW
PTA 10.1.2009 “True Lease” or Security Agreement
Please contact Sindy Armstrong at (360) 534-1412 with questions regarding nonprofit property tax exemptions.