2012 Revised Code of Washington
Title 84 - PROPERTY TAXES
84.36 Exemptions.
84.36.043 Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence.

RCW 84.36.043 Nonprofit organization property used in providing emergency or transitional housing to low-income homeless persons or victims of domestic violence.

(1) The real and personal property used by a nonprofit organization in providing emergency or transitional housing for low-income homeless persons as defined in RCW 35.21.685 or 36.32.415 or victims of domestic violence who are homeless for personal safety reasons is exempt from taxation if:

     (a) The charge, if any, for the housing does not exceed the actual cost of operating and maintaining the housing; and

     (b)(i) The property is owned by the nonprofit organization; or

     (ii) The property is rented or leased by the nonprofit organization and the benefit of the exemption inures to the nonprofit organization.

     (2) As used in this section:

     (a) "Homeless" means persons, including families, who, on one particular day or night, do not have decent and safe shelter nor sufficient funds to purchase or rent a place to stay.

     (b) "Emergency housing" means a project that provides housing and supportive services to homeless persons or families for up to sixty days.

     (c) "Transitional housing" means a project that provides housing and supportive services to homeless persons or families for up to two years and that has as its purpose facilitating the movement of homeless persons and families into independent living.

     (3) This exemption is subject to the administrative provisions contained in RCW 84.36.800 through 84.36.865.

[1998 c 174 § 1; 1991 c 198 § 1; 1990 c 283 § 2; 1983 1st ex.s. c 55 § 12.]

Notes:

Effective dates -- 1983 1st ex.s. c 55: See note following RCW 82.08.010.