H-3992              _______________________________________________

                                                   HOUSE BILL NO. 1753

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Representatives Prince, Nealey, Allen, Belcher, Hankins, Jacobsen, Unsoeld, Braddock, Lux, Silver and Betrozoff

Read first time 1/23/86 and referred to Committee on Ways & Means.

AN ACT Relating to property tax exemptions for homes for the aged; and amending RCW 84.36.040.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 84.36.040, chapter 15, Laws of 1961 as last amended by section 2, chapter 220, Laws of 1984 and RCW 84.36.040 are each amended to read as follows:

          The real and personal property used by nonprofit (1) day care centers as defined pursuant to RCW 74.15.020 as now or hereafter amended; (2) free public libraries; (3) orphanages and orphan asylums; (4) homes for the aged; (5) homes for the sick or infirm; and, (6) hospitals for the sick, which are used for the purposes of such organizations shall be exempt from taxation:  PROVIDED, That the benefit of the exemption inures to the user.

          To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805.

Property that is exempt from taxation under subsection (4) of this section and includes separate living units for its residents shall be tax exempt only to the extent that each resident of the property qualifies for a tax exemption under RCW 84.36.381 through 84.36.389, as determined by the department of revenue.