SUBSTITUTE HOUSE BILL 1739







                        52nd Legislature

                      1991 Regular Session



Passed by the House March 19, 1991

  Yeas 97   Nays 0




Speaker of the

       House of Representatives


Passed by the Senate April 12, 1991

  Yeas 39   Nays 0




President of the Senate



Approved Place Style On Codes above, and Style Off Codes below.









Governor of the State of Washington



I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 1739 as passed by the House of Representatives and the Senate on the dates hereon set forth.




                                      Chief Clerk











                        Secretary of State   

                       State of Washington  




                            SUBSTITUTE HOUSE BILL 1739



                     Passed Legislature - 1991 Regular Session




State of Washington              52nd Legislature             1991 Regular Session


By House Committee on Housing (originally sponsored by Representatives Leonard, Mitchell, Nelson, Winsley, Franklin, Locke, May, R. Johnson, Wineberry and Miller).


Read first time February 18, 1991.  Providing a property tax exemption for certain nonprofit organizations.

     AN ACT Relating to a property tax exemption for nonprofit organizations that house low-income homeless persons; and amending RCW 84.36.043.




     Sec. 1.  RCW 84.36.043 and 1990 c 283 s 2 are each amended to read as follows:

     (1) The real and personal property used by a nonprofit organization in providing ((nonpermanent shelter to)) 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 ((shelter)) housing does not exceed the actual cost of operating and maintaining the ((shelter facility)) housing; and

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

     (ii) For taxes levied for collection in 1991 through 1999 only, 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.