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.