H-1737.1          _______________________________________________

 

                            SUBSTITUTE HOUSE BILL 1739

                  _______________________________________________

 

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.

 

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

 

     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.