SENATE BILL REPORT

                                   SHB 1739

            AS REPORTED BY COMMITTEE ON WAYS & MEANS, APRIL 2, 1991

Brief Description:  Providing a property tax exemption for certain nonprofit organizations.

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

HOUSE COMMITTEE ON HOUSING

HOUSE COMMITTEE ON REVENUE

SENATE COMMITTEE ON WAYS & MEANS

Majority Report:  Do pass.

      Signed by Senators McDonald, Chairman; Craswell, Vice Chairman; Bailey, Bauer, Bluechel, Gaspard, Hayner, Johnson, L. Kreidler, Murray, Owen, Saling, Talmadge, and Williams. 

Staff:  Terry Wilson (786‑7715)

Hearing Dates:April 1, 1991; April 2, 1991

BACKGROUND:

The real and personal property used by a nonprofit organization in providing nonpermanent shelters to low-income homeless persons or victims of domestic violence who are homeless for personal safety reasons is exempt from property taxes.  To qualify for the property tax exemption for leased property, the benefit of the exemption must inure to the nonprofit organization in the form of reduced rents.  The exemption for leased property applies only to taxes payable through 1999.

SUMMARY:

The nonprofit organization property tax exemption is changed from an exemption for nonpermanent shelter to an exemption for emergency or transitional housing.

"Homeless" is defined as persons who do not have decent and safe shelter nor sufficient funds to purchase or rent a place to stay on one particular day or night.

"Emergency housing" is defined as a project that provides housing and supportive services to homeless persons or families for up to 60 days.

"Transitional housing" is defined as a project that provides housing and supportive services to 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.

Appropriation:  none

Revenue:  none

Fiscal Note:  available

TESTIMONY FOR:

The bill clarifies the nonpermanent shelter property tax exemption.

TESTIMONY AGAINST:  None

TESTIFIED:  Representative June Leonard (pro)