Current through Register Vol. 23-24, December 15, 2023
(1)
Introduction. This section explains the property tax exemption
available under the provisions of
RCW
84.36.043 to real and personal property used
by a nonprofit organization, association, or corporation to provide emergency
or transitional housing to low income persons or victims of domestic violence
who are homeless for personal safety reasons.
(2)
Definitions. For purposes of
this section, the following definitions apply:
(a) "Emergency housing" means a facility
whose primary purpose is to provide temporary or transitional shelter and
supportive services to the homeless in general or to a specific population of
the homeless for no more than sixty days.
(b) "Homeless" means a person, persons,
family, or families who do not have fixed, regular, adequate, or safe shelter
nor sufficient funds to pay for such shelter.
(c) "Low-income" means income that does not
exceed eighty percent of the median income for the standard metropolitan
statistical area in which the city or town is located.
(d) "Supportive services" means resume
writing, training, vocational and psychological counselling, or other similar
programs designed to assist the homeless into independent living.
(e) "Transitional housing" means a facility
that provides housing and supportive services to homeless individuals or
families for up to two years and whose primary purpose is to enable homeless
individuals or families to move into independent living and permanent
housing.
(f) "Victim(s) of domestic
violence" means either an adult(s) or a child(ren) who have been physically or
mentally abused and who fled his or her home out of fear for his or her
safety.
(g) "Property" means real
or personal property used by a nonprofit organization, association, or
corporation in providing emergency or transitional housing and supportive
services for low-income homeless persons or victims of domestic
violence.
(h) "Commercial" refers
to an activity or enterprise that has profit making as its primary
purpose.
(3)
Exemption. The real and personal property exclusively used, or to
the extent that it is exclusively used, by a nonprofit organization,
association or corporation to provide emergency or transitional housing to
low-income homeless persons or victims of domestic violence shall be exempt
from taxation if the following conditions are met:
(a) The amount of the charge or fee for the
housing does not exceed maintenance and operation expenses;
(b) The property is either:
(i) Owned by a nonprofit organization,
association, or corporation; or
(ii) Rented or leased by a nonprofit
organization, association, or corporation and the benefit of the exemption
inures to a nonprofit organization, association, or corporation; and
(c) If any portion of the
organization's, association's or corporation's property is used for a
commercial purpose rather than for an exempt purpose, that portion of the
property must be segregated and taxed.
(4)
Additional requirements. Any
organization, association, or corporation that applies for a property tax
exemption under this section must also comply with the provisions of WAC
458-16-165 that explains the
additional conditions and requirements necessary to obtain a property tax
exemption pursuant to
RCW
84.36.043.
Statutory Authority:
RCW
84.36.865 and
84.36.043. 99-13-018, §
458-16-320, filed 6/4/99, effective 7/5/99. Statutory Authority:
RCW
84.08.010,
84.08.070 and
chapter
84.36 RCW. 94-07-008,
§ 458-16-320, filed 3/3/94, effective
4/3/94.