Nonprofit Exemptions

Non Profit Exemptions (Chapter 84.36 RCW)
Many church properties and a variety of properties owned or used by nonprofit organizations may qualify for property tax exemption. Requirements for exemption vary for these nonprofit properties, but are generally based on the activities for which the property is used.

Examples of activities that may qualify for nonprofit exemption include:
  • Art, scientific, and historical collections
  • Camp facilities
  • Certain public authorities and sheltered workshops for the disabled
  • Day care centers
  • Fire companies
  • Humane societies
  • Libraries
  • Musical and artistic associations
  • Nursing homes and hospitals
  • Orphanages
  • Property used in character building, benevolent, protective, or rehabilitative social services
  • Public assembly halls
  • Schools and colleges
  • Veterans and relief organizations

Nonprofit exemptions are determined by the Property Tax Division of the Washington State Department of Revenue. A detailed application must be made by the nonprofit organization to receive exemption. Churches or other qualifying nonprofits do not receive this exemption automatically. To apply for property tax exemption, a church or nonprofit organization should contact the Exemption Section at the Property Tax Division in Olympia at 360-570-5871.