Removing the acreage limit on the property tax exemption for nonprofit public assembly halls and meeting places.



ENGROSSED SUBSTITUTE SENATE BILL 5252

State of Washington

69th Legislature

2025 Regular Session

By Senate Ways & Means (originally sponsored by Senators Shewmake, Chapman, and Nobles)

READ FIRST TIME 02/10/25.

AN ACT Relating to removing the acreage limit on the property tax exemption for nonprofit public assembly halls and meeting places; amending RCW 84.36.037 ; and creating new sections.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 84.36.037 and 2014 c 99 s 8 are each amended to read as follows:

(1) Real or personal property owned by a nonprofit organization, association, or corporation in connection with the operation of a public assembly hall or meeting place is exempt from taxation. The area exempt under this section includes the building or buildings, the land under the buildings, and an additional area necessary for parking(( , not exceeding a total of one acre )). When property for which exemption is sought is essentially unimproved except for restroom facilities and structures and this property has been used primarily for annual community celebration events for at least (( ten )) 10 years, the exempt property shall not exceed (( twenty-nine )) 29 acres.