NOTE CONCERNING IMPACT ESTIMATES OF PROPERTY TAX EXEMPTIONS:

The estimates listed in this section reflect savings to property owners as a result of exemptions. Because the state is projected to be at the maximum levy allowed under the levy limit during the forecast period, there would be no additional revenue accruing to the state general fund resulting from the broader tax base if property tax exemptions were eliminated. However, the amount of tax paid by other property owners would be reduced as a result of lower levy rates.

Similarly, many local taxing districts are at their maximum levy, and thus repeal of exemptions would yield no additional revenue to these local governments. For those districts whose regular levies are not at their statutory maximums, there would be some additional revenue accruing with the elimination of exemptions, but this amount is not indicated in the report since it focuses on tax savings to taxpayers. In addition, special levy rates could be lowered with the addition to the tax base.

PROPERTY TAX EXEMPTIONS: NONPROFIT ORGANIZATIONS

84.36.020 CHURCHES, PARSONAGES, CONVENTS, AND CHURCH GROUNDS

Description: Churches and grounds not exceeding five acres, parsonages, and convents of recognized religious denominations are exempt from the property tax.

Purpose: This long-standing exemption may have been originally enacted by the territorial government because of the perception that it was unconstitutional under federal law to tax such property. Subsequently, it reflected legislative policy that recognized the social benefits of religious organizations.

Category/Year Enacted: Nonprofit - charitable or religious; 1854.

Primary Beneficiaries: Approximately 4,857 churches representing over 120 different religious affiliations and covering some 9,396 parcels.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 8,137  8,454 8,822 9,200
Local Levies 27,113 28,468 29,892 31,386

If the exemption were repealed, would the estimated revenue be realized? No; shifts of tax burden would occur. In any case, such a change in tax policy is most unlikely.

84.36.030(1) NONSECTARIAN ORGANIZATIONS

Description: Property of nonprofit, benevolent, charitable organizations not affiliated with a specific religion is exempt from tax.

Purpose: The purpose is to support the social programs these organizations provide.

Category/Year Enacted: Nonprofit - charitable or religious; 1915.

Primary Beneficiaries: Approximately 653 nonprofit, nonsectarian organizations, representing about 1,022 parcels.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 1,077 1,120 1,168 1,218
Local Levies 3.590 3,770 3,958 4,156
If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.030(1) NONPROFIT MERCHANDISE SALES

Description: Nonprofit organizations that sell donated merchandise on their own premises are exempt from property tax, as long as the proceeds are devoted to maintaining the organization.

Purpose: The purpose is to support the programs and resulting social benefits which these organizations provide.

Category/Year Enacted: Nonprofit - charitable or religious; 1983.

Primary Beneficiaries: Approximately 10 thrift stores and a variety of community service organizations.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 57 59 61 64
Local Levies 189 198 208 219
If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.030(2) CHURCH CAMPS

Description: Church camps with a maximum of 200 acres that are owned by a nonprofit church denomination, group, or association of churches are exempt from tax.

Purpose: The purpose is apparently to provide equal treatment with other church-owned property, and to support the programs provided by these camps.

Category/Year Enacted: Nonprofit - charitable or religious; 1971.

Primary Beneficiaries: Approximately 371 parcels owned by 128 religious organizations.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 247 256 267 279
Local Levies 822 863 906 952

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.030(3) YOUTH ORGANIZATIONS

Description: The property of nonprofit, character building organizations serving boys and girls under eighteen years of age is exempt from taxation.

Purpose: Purpose is to support the social benefits which accrue from such organizations.

Category/Year Enacted: Nonprofit - charitable or religious; 1933.

Primary Beneficiaries: Approximately 205 parcels owned by 103 nonprofit youth organizations.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 245 255 266 277
Local Levies 817 857 900 946
If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.030(5) RED CROSS

Description: The property of corporations, incorporated under Congressional act, that provide volunteer aid to the armed forces and carry on a program of national and international relief is exempt from tax.

Purpose: The American Red Cross is the sole organization qualifying for this exemption, which was enacted to support the social benefits which it provides.

Category/Year Enacted: Nonprofit - health or social welfare; 1945.

Primary Beneficiaries: The Red Cross and its 25 chapters in Washington.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 94 98 102 107
Local Levies 314 330 347 364
If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.030(6) STUDENT LOAN ORGANIZATIONS

Description: Nonprofit organizations that are exempt from federal income tax which provide guarantees of federal student loans or which issue debt to provide or acquire student loans are exempt from property tax.

Purpose: The purpose is to support the programs and benefits to college students that such organizations provide.

Category/Year Enacted: Nonprofit - other; 1987.

Primary Beneficiaries: Two organizations are exempt on their personal property (no real property is owned).

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 4 5 5 5
Local Levies 15 15 16 17
If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.032 CHURCH ADMINISTRATIVE OFFICES

Description: Real and personal property used for administrative offices of recognized nonprofit religious organizations is exempt from property tax.

Purpose: This exemption was enacted to provide equal treatment with the exemption of church property and grounds, since some religious organizations conduct their administrative functions from the church facility while others have separate offices.

Category/Year Enacted: Nonprofit - charitable or religious; 1975.

Primary Beneficiaries: Approximately 38 religious organizations, representing 53 parcels.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 97 101 105 110
Local Levies 324 340 358 375

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.035 BLOOD BANKS

Description: The property of nonprofit blood banks, including personal property, is exempt from property tax.

Purpose: The exemption was enacted to support the social benefits which accrue from the work of these organizations.

Category/Year Enacted: Nonprofit - health or social welfare; 1971.

Primary Beneficiaries: Approximately 3 nonprofit blood banks, including 18 parcels.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 117 122 127 133
Local Levies 391 410 431 452

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.037 PUBLIC ASSEMBLY HALLS OR MEETING PLACES

Description: Public assembly halls or meeting places owned and operated by a nonprofit entity and made available to all organizations are exempt from the property tax. For improved facilities the exempted area is limited to one acre, but for essentially unimproved facilities that have been used for annual community celebration events for at least ten years the area shall not exceed 29 acres. The property must be used exclusively for public gatherings. In 1997 the number of days such property could be used by organizations to promote sales was increased from 3 to 7.

Purpose: The exemption supports the social benefits which these meeting places provide.

Category/Year Enacted: Nonprofit - other; 1981.

Primary Beneficiaries: Approximately 254 public meeting/assembly facilities.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 60 63 64 67
Local Levies 201 211 221 232

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.040 DAY CARE CENTERS

Description: The real and personal property of nonprofit day care centers is exempt from property taxation.

Purpose: This exemption was enacted to support the social benefits which these organizations provide.

Category/Year Enacted: Nonprofit - health or social welfare; 1973.

Primary Beneficiaries: Approximately 98 applicants operating some 151 day care centers.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
   
State levy 176 183 191 199
Local Levies 586 616 646 679

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.040 NONPROFIT LIBRARIES

Description: The real and personal property of nonprofit organizations that operate libraries which are open to the public without charge are exempt from tax.

Purpose: The purpose of the exemption is apparently to provide equal treatment with publicly owned libraries and to support the social benefits which they provide.

Category/Year Enacted: Nonprofit - arts or cultural; 1854.

Primary Beneficiaries: Approximately 14 nonprofit organizations that operate libraries.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 5 6 6 6
Local Levies 18 19 20 20

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.040 ORPHANAGES

Description: The real and personal property of orphanages is exempt from tax.

Purpose: The exemption was enacted to support the social benefits which these organizations provide.

Category/Year Enacted: Nonprofit - health or social welfare; 1891.

Primary Beneficiaries: Two organizations that operate orphanages.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 21 22 23 24
Local Levies 71 74 78 82

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.040 NURSING HOMES

Description: The real and personal property of nursing homes operated by nonprofit organizations is exempt from taxation.

Purpose: The exemption affirms the Legislature's support of the social benefits provided by these organizations.

Category/Year Enacted: Nonprofit - health or social welfare; 1891.

Primary Beneficiaries: Approximately 45 nonprofit nursing homes have applied for exemption covering 98 parcels.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 766 807 841 877
Local Levies 2,586 2,714 2,850 2,993

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.040 NONPROFIT HOSPITALS

Description: The real and personal property of privately owned nonprofit hospitals is exempt from property taxation.

Purpose: The exemption was enacted to support the social benefits provided by these institutions and to create equal treatment with public hospitals.

Category/Year Enacted: Nonprofit - health or social welfare; 1886.

Primary Beneficiaries: Approximately 69 private, nonprofit hospitals covering 590 parcels.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 7,058 7,336 7,652 7,979
Local Levies 23,516 24,692 25,927 27,223

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.040 DIALYSIS FACILITIES

Description: The real and personal property of nonprofit organizations used for outpatient dialysis treatment is exempt from property tax.

Purpose: Organizations that performed dialysis treatment at facilities they owned were previously exempt as hospitals. However, there was concern that proposed treatment at a leased outpatient facility separate from the hospital would not be exempt and that the organization might be subject to personal property tax upon the dialysis equipment.

Category/Year Enacted: Nonprofit - health or social welfare; 1987.

Primary Beneficiaries: Approximately 12 outpatient dialysis facilities operated by three applicants.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 464 482 503 525
Local Levies 1,546 1,623 1,705 1,790

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.041 HOMES FOR THE AGING

Description: Exempts all or part of the real and personal property of nonprofit organizations that operate homes for the aging, based on the income of residents of the home. The amount of exemption is determined by the percentage of occupants whose income does not exceed $22,000 per household. The calculation of the percentage applies only to real property; all personal property of the home is exempt.

Purpose: To provide equity between the senior citizen homeowners exemption and the exemption allowed nonprofit retirement homes.

Category/Year Enacted: Nonprofit - health or social welfare. Established as a separate statute in 1989; formula revised in 1993. Amended in 1999 to advance the eligibility date from January 1 following the initial year of operations to December 31 of the same year, thus allowing exemption from the first day of operation.

Primary Beneficiaries: About 150 retirement homes operated by 57 nonprofit organizations.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 677 704 734 766
Local Levies 2,277 2,370 2,488 2,612

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.042 HOUSING FOR THE DEVELOPMENTALLY DISABLED

Description: The real and personal property owned or leased by a nonprofit organization which is used to provide housing for eligible persons with developmental disabilities is exempt from property taxation.

Purpose: The exemption supports the social benefits provided by these institutions.

Category/Year Enacted: Nonprofit - health or social welfare. 1998.

Primary Beneficiaries: Approximately 28 homes.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 37 39 41 43
Local Levies 117 121 126 131

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.043 SHELTERS FOR HOMELESS PERSONS

Description: Property owned by nonprofit organizations which provide a nonpermanent shelter to indigent homeless persons is exempt from property taxation as long as any shelter charges do not exceed actual operation and maintenance costs. (NOTE: RCW 84.36.030(l) also provides exemption for nonprofit organizations that provide "protective" services.) A 1991 amendment extended the exemption to property that is rented by the organization.

Purpose: This exemption supports the services provided by such nonprofit organizations.

Category/Year Enacted: Nonprofit - health or social welfare; 1983. Amended in 1998 to make permanent the exemption on rented property.

Primary Beneficiaries: Approximately 238 applicants qualify for the exemption on nearly 300 parcels representing 173 shelters.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 480 499 521 543
Local Levies 1,601 1,681 1,765 1,853

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.045 NONPROFIT MEDICAL RESEARCH

Description: Property owned or used by nonprofit medical research corporations or associations, where the research results are available free to the public, is exempt from taxation.

Purpose: Provides support for nonprofit medical research facilities.

Category/Year Enacted: Nonprofit - health or social welfare; 1975. Expanded in 1998 to leased facilities.

Primary Beneficiaries: Approximately 8 nonprofit medical research centers.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 547 569 594 619
Local Levies 1,892 1,974 2.066 2,166

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.046 CANCER TREATMENT CLINICS

Description: The real and personal property of clinics that are primarily devoted to the prevention, detection, and treatment of cancer is exempt from property taxation, if the clinic is operated by a nonprofit organization or a municipal hospital.

Purpose: Nonprofit hospitals are exempted under RCW 84.36.040 but that statute does not cover out patient clinics which have no provision for overnight stay.

Category/Year Enacted: Nonprofit - health or social welfare; 1997.

Primary Beneficiaries: One nonprofit out patient cancer clinic.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 15 16 16 17
Local Levies 50 52 55 58

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.047 NONPROFIT RADIO & TV TRANSMISSION STATIONS

Description: The real and personal property of nonprofit organizations used for transmission or reception of radio or television signals originally broadcasted by governmental agencies is exempt from property tax.

Purpose: Reflects legislative policy to encourage the activities of nonprofit organizations associated with transmission of public radio and TV broadcasts.

Category/Year Enacted: Nonprofit - other; 1977.

Primary Beneficiaries: There is only one beneficiary of this exemption.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 32 34 35 37
Local Levies 108 113 119 125

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.050 PRIVATE SCHOOLS: COLLEGES

Description: Property owned by private, nonprofit colleges and universities which is used exclusively for educational purposes, including dormitories, athletic facilities, faculty housing and all other educational related structures and facilities, is exempt from taxation. The maximum amount of real property that may be exempt is 400 acres.

Purpose: This exemption was enacted for equity reasons, since public schools are exempt.

Category/Year Enacted: Nonprofit - other; 1925.

Primary Beneficiaries: Approximately 20 privately-owned colleges and universities.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 4,360 4,531 4,727 4,929
Local Levies 14,526 15,252 16,015 16,816

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.050 PRIVATE SCHOOLS: K-12

Description: Property owned by private, nonprofit schools offering education for grades from kindergarten through high school is exempt from property tax. Exemption is restricted to facilities actually used for educational purposes and real property limited to 400 acres.

Purpose: This exemption was enacted for equity reasons, since public schools are exempt.

Category/Year Enacted: Nonprofit - other; 1925.

Primary Beneficiaries: Approximately 495 private schools.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 3,342 3,474 3,624 3,779
Local Levies 11,137 11,694 12,278 12,892

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

 

84.36.060 ART AND HISTORICAL COLLECTIONS; MUSEUMS

Description: The real and personal property of art, scientific and historical collections owned by nonprofit organizations are exempt, if the collections are available to the public. These cover a wide range of uses, such as model railroads and various types of museums.

Purpose: This statute assists nonprofit art, scientific and historical collections and the programs operated by such organizations.

Category/Year Enacted: Nonprofit - arts or cultural; 1915.

Primary Beneficiaries: Approximately 171 parcels owned by 105 applicants.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 970 1,008 1,051 1,096
Local Levies 3,230 3,392 3,562 3,740

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.060 PERFORMING ARTS

Description: Real and personal property owned by or leased to nonprofit organizations that produce musical, dance, artistic, dramatic or literary performances is exempt from tax.

Purpose: To support such organizations and recognize the educational and artistic contribution they make to society.

Category/Year Enacted: Nonprofit - arts or cultural; 1981.

Primary Beneficiaries: Organizations such as little theaters, dance companies, music clubs, art centers, choral groups, symphonies, etc.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 1,289 1,340 1,398 1,457
Local Levies 4,295 4,510 4,735 4,972

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.250 WATER DISTRIBUTION COOPERATIVES

Description: The real and personal property of nonprofit corporations or cooperatives that distribute water to shareholders or members are exempt from property tax.

Purpose: The purpose is evidently to provide equal treatment with public water companies and districts.

Category/Year Enacted: Nonprofit - other; 1965.

Primary Beneficiaries: Approximately 229 nonprofit water corporations and cooperatives and their shareholders and members.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 101 105 109 114
Local Levies 336 353 371 389

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.260 CONSERVATION AND OPEN SPACE LANDS

Description: The real property interests, developmental rights, easements, covenants, and conservation futures on land used exclusively for ecological systems and open space purposes, owned by nonprofit organizations primarily devoted to scientific purposes or conserving resources for public purposes, are exempt from taxation.

Purpose: This exemption was enacted to encourage preservation of open space land and support the activities of such organizations.

Category/Year Enacted: Nonprofit - other; 1967.

Primary Beneficiaries: Approximately 174 applicants, claiming exemption for some 423 parcels.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 57 59 62 64
Local Levies 189 199 209 219

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.350 SHELTERED WORKSHOPS

Description: The real and personal property of nonprofit corporations operating a sheltered workshop for handicapped persons is exempt from property tax.

Purpose: To support the social benefits accruing from these organizations.

Category/Year Enacted: Nonprofit - health or social welfare; 1970.

Primary Beneficiaries: About 45 organizations representing 108 parcels.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 303 315 328 342
Local Levies 1,008 1,059 1,111 1,167

If the exemption were removed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.480 NONPROFIT FAIR ASSOCIATIONS

Description: Nonprofit fair associations that use county fairgrounds and receive parimutuel tax revenues from the state are exempt from property taxation. The loan or rent of the association's property to other nonprofit organizations will not nullify the exemption if the rental income is reasonable and is solely devoted to maintenance and operation of the property.

Purpose: The exemption supports agricultural fairs.

Category/Year Enacted: Nonprofit - other; 1975.

Primary Beneficiaries: Approximately 8 applicants benefit from this exemption.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 5 5 5 6
Local Levies 17 17 18 19

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.500 CONSERVATION FUTURES

Description: Nonprofit organizations may be exempt from property tax on the value of the development rights to agricultural lands that are enrolled in the current use program, if the conservation futures are acquired for an unlimited duration and they effectively prohibit conversion of the parcel to a nonagricultural use.

Purpose: To encourage the retention of farm lands, particularly in transitional areas that are becoming more urbanized.

Category/Year Enacted: Nonprofit - other; 1984.

Primary Beneficiaries: Nonprofit organizations that acquire the development rights to agricultural lands and the owners of the farm land who are thereby enabled to remain in farming.

Conflict With Other Programs: None evident.

Tax Savings ($000) No current impact. The few conservation futures that have been purchased involve open space lands which are covered by RCW 82.36.260, not this statute that is directed toward farm land.

84.36.550 NONPROFIT FUND-RAISING

Description: The real and personal property of nonprofit organizations used for solicitation or collection of gifts, donations or grants is exempt from property tax.

Purpose: The exemption supports fund-raising activities of nonprofit organizations.

Category/Year Enacted: Nonprofit - other; 1993.

Primary Beneficiaries: United Way.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 19 20 21 22
Local Levies 63 67 70 74

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.560 LOW-INCOME RENTAL HOUSING

Description: The real and personal property owned or leased by a nonprofit organization used to provide rental housing for low-income families is exempt from property taxation.

Purpose: To encourage housing facilities for low-income households.

Category/Year Enacted: Nonprofit - other; 1999.

Primary Beneficiaries: Owners of approximately 500 rental facilities and nearly 10,000 low-income renters.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 1,507 1,571 1,647   1,724
Local Levies 4,731 4,898 5,094 5,298

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.

84.36.570 DEMONSTRATION FARMS

Description: The real and personal property owned by a nonprofit organization and used by a research and education program of a state university, which is used to provide a demonstration farm with research and extension facilities, a public agricultural museum and an educational tour site, is exempt from property tax.

Purpose: To enable continued operation of a demonstration cranberry farm in Pacific County.

Category/Year Enacted: Nonprofit - other; 1999.

Primary Beneficiaries: A single demonstration farm operation.

Conflict With Other Programs: None evident.

Tax Savings ($000): CY 2000 CY 2001 CY 2002 CY 2003
State levy 1 1 1 1
Local Levies 2 2 2 2

If the exemption were repealed, would the revenue be realized? No; shifts of tax burden would occur.