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
Certain public authorities and sheltered workshops for the disabled
Day care centers
Musical and artistic associations
Nursing homes and hospitals
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 360-534-1412.