Sec. 1901   RCW 84.36.020 and 2010 c 186 s 2 are each amended to read as follows:
     The following real and personal property is exempt from taxation:
     (1) All lands, buildings, and personal property required for necessary administration and maintenance, used, or to the extent used, exclusively for public burying grounds or cemeteries without discrimination as to race, color, national origin or ancestry;
     (2)(a) All churches, personal property, and the ground, not exceeding five acres in area, upon which a church of any nonprofit recognized religious denomination is or will be built, together with a parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property. The area exempted in any case includes all ground covered by the church, parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property and the structures and ground necessary for street access, parking, light, and ventilation, but the area of unoccupied ground exempted in such cases, in connection with church, parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property, does not exceed the equivalent of one hundred twenty by one hundred twenty feet except where additional unoccupied land may be required to conform with state or local codes, zoning, or licensing requirements. The parsonage and convent need not be on land contiguous to the church property. Except as otherwise provided in this subsection, to be exempt the property must be wholly used for church purposes.
     (b)(i) The exemption provided in this subsection (2) is not nullified by:
     (A) The loan or rental of property otherwise exempt under this subsection (2) to a nonprofit organization, association, or corporation, or school for use for:
     (I) An eleemosynary activity ((or for use for)); or
     (II) Activities related to a farmers market, ((does not nullify the exemption provided in this subsection if the rental income, if any, is reasonable and is devoted solely to the operation and maintenance of the property. However,)) if such activities ((related to a farmers market may)) do not occur on the property more than fifty-three days each assessment year. For the purposes of this section, "farmers market" has the same meaning as "qualifying farmers market" as defined in RCW 66.24.170; or
     (B) The use of the property for pecuniary gain, if the use of the property is a fund-raising activity for the nonprofit religious organization and such use does not exceed fifteen days each assessment year.
     (ii) Rental income, if any, for uses specified under (b)(i) of this subsection (2) must be reasonable and devoted to the operation and maintenance of the property or capital improvements for the property.

Sec. 1902   RCW 84.36.020 and 1994 c 124 s 16 are each amended to read as follows:
     The following real and personal property ((shall be)) is exempt from taxation:
     (1) All lands, buildings, and personal property required for necessary administration and maintenance, used, or to the extent used, exclusively for public burying grounds or cemeteries without discrimination as to race, color, national origin or ancestry;
     (2)(a) All churches, personal property, and the ground, not exceeding five acres in area, upon which a church of any nonprofit recognized religious denomination is or ((shall)) will be built, together with a parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property. The area exempted ((shall)) in any case includes all ground covered by the church, parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property and the structures and ground necessary for street access, parking, light, and ventilation, but the area of unoccupied ground exempted in such cases, in connection with church, parsonage, convent, and buildings and improvements required for the maintenance and safeguarding of such property, ((shall)) does not exceed the equivalent of one hundred twenty by one hundred twenty feet except where additional unoccupied land may be required to conform with state or local codes, zoning, or licensing requirements. The parsonage and convent need not be on land contiguous to the church property. To be exempt the property must be wholly used for church purposes((: PROVIDED, That))
     (b)(i) The exemption provided in this subsection (2) is not nullified by:
     (A) The loan or rental of property otherwise exempt under this ((paragraph)) subsection (2) to a nonprofit organization, association, or corporation, or school for use for an eleemosynary activity ((shall not nullify the exemption provided in this paragraph if the rental income, if any, is reasonable and is devoted solely to the operation and maintenance of the property)); or
     (B) The use of the property for pecuniary gain, if the use of the property is a fund-raising activity for the nonprofit religious organization and such use does not exceed fifteen days each assessment year.
     (ii) Rental income, if any, for uses specified under (b)(i) of this subsection (2) must be reasonable and devoted to the operation and maintenance of the property or capital improvements for the property.

NEW SECTION.  Sec. 1903   Section 1901 of this act expires December 31, 2020.

NEW SECTION.  Sec. 1904   Section 1902 of this act takes effect December 31, 2020."