Determination of the exempt status from personal property assessment and taxation for non-profit entities is a function of the State Department of Revenue.Application must be made annually to the Department of Revenue. RCW 84.36.020 allows exemption of church-owned property used for church purposes.Property must be used for such things as a church, parking, parsonage, convent, and caretaker’s residence.The land on which an exemption is granted may not exceed five acres.After initial application, a renewal application must be submitted annually.Application must be made to the State of Washington Department of Revenue
RCW’s 84.36.030 through 84.36.350 allow tax exemptions for property used in character building, benevolent, protective or rehabilitative social services, camp facilities, veterans and relief organizations, libraries, orphanages, day care centers, nursing homes and hospitals, schools and colleges, art, scientific and historical collections, fire companies, humane societies, musical and artistic associations, public assembly halls, certain public authorities, and sheltered workshops for the disabled.Exemption must be claimed annually and ceases upon cessation of the exemption-qualifying use of the property.Applications must be made to the State Department of Revenue
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