Non-Profit Organizations
Exemption

Nonprofit organizations may be eligible for exemption from property tax under the provisions of Chapter 84.36 RCW. In most cases, nonprofit ownership is required to qualify for exemption. To qualify for an exemption, the organization must be conducting an activity specifically identified in the exemption laws. The use of the property determines the exemption. Not all nonprofit organizations have a purpose and activity that entitles them to exemption. Typical organizations receiving property tax exemption are schools, churches, cemeteries, hospitals, social service agencies, character building organizations, nursing homes, homes for the aging, museums, performing arts organizations and public meeting halls.

Generally, labor unions, fraternal organizations, or fundraising organizations are not eligible for exemption, unless they are using their property for an activity exempted by law. For example, a training facility operated by a labor union would qualify for exemption as a school.

Filing an Application:

• Organizations must file an application with the Property Tax Division of the Department of Revenue.
• Applications are available from the department or from any county assessor's office.
• The application must include verification of nonprofit status, bylaws, and accurate map or site plan that will identify all improvements by dimension, and all filing fees.
• Nonprofit status may be evidenced by Articles of Incorporation or a determination letter from the Internal Revenue Service.

For Additional Information, Contact:

Maxine Schoales, Assessment Manager
mschoale@co.kitsap.wa.us
360-337-4511

OR

Department of Revenue
Exempt Property Section
P.O. Box 47471
Olympia WA 98504-7471
1-360-570-5867.