H-1338.1 _______________________________________________
HOUSE BILL 1739
_______________________________________________
State of Washington 52nd Legislature 1991 Regular Session
By Representatives Leonard, Mitchell, Nelson, Winsley, Franklin, Locke, May, R. Johnson, Wineberry and Miller.
Read first time February 7, 1991. Referred to Committee on Housing.
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)) temporary or permanent 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) This exemption is subject to the administrative provisions contained in RCW 84.36.800 through 84.36.865.