Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-16 - Property tax Exemptions
Section 458-16-282 - Musical, dance, artistic, dramatic and literary associations
Current through Register Vol. 23-24, December 15, 2023
(1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.060(1)(b) to organizations, associations, or corporations engaged in the production and performance of musical, dance, artistic, dramatic, or literary works.
(2)Definitions. For purposes of this section, the following definitions apply:
(3)Exemption. All real and personal property owned by or leased to a nonprofit organization, association, or corporation engaged in the production and performance of musical, dance, artistic, dramatic, or literary works for the benefit of the general public and not for profit will be exempt from taxation under the following conditions:
(4) Exemption for property under construction or soon to be used for an exempt purpose. Property that is being constructed, remodeled, or otherwise prepared to be used by organizations, associations, or corporations engaged in the production and performance of musical, dance, artistic, dramatic, literary, or educational works, may qualify for exemption under certain circumstances. A nonprofit organization, association, or corporation seeking an exemption for property not currently being used for an exempt purpose, may qualify if the property will be used for an exempt purpose within a reasonable period of time and proof is submitted that a reasonably specific and active program is being carried out to enable the property to be used by organizations, associations, or corporations engaged in the production and performance of musical, dance, artistic, dramatic, literary, or educational works.
(5) Additional requirements. Any organization, association, or corporation applying for a property tax exemption under this rule must also comply with the provisions of WAC 458-16-165. WAC 458-16-165 provides additional conditions and requirements that must be complied with to obtain a property tax exemption pursuant to RCW 84.36.060.
Amended by WSR 15-07-021, Filed 3/10/2015, effective 4/10/2015
Statutory Authority: RCW 84.08.070, 84.34.141, 84.36.865, 84.52.0502. 09-19-010, § 458-16-282, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.36.865 and 84.36.060. 99-18-008, § 458-16-282, filed 8/19/99, effective 9/19/99. Statutory Authority: RCW 84.08.010, 84.08.070 and chapter 84.36 RCW. 94-07-008, § 458-16-282, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865. 86-12-034 (Order PT 86-2), § 458-16-282, filed 5/30/86; 85-05-025 (Order PT 85-1), § 458-16-282, filed 2/15/85; 81-21-010 (Order PT 81-14), § 458-16-282, filed 10/8/81.