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HOUSE
BILL 1163
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Passed
Legislature - 1995 Regular Session
State of Washington 54th
Legislature 1995 Regular Session
By
Read first time 01/16/95.
Referred to Committee on Natural Resources.
Providing a tax
exemption for property used by nonprofit organizations for camping and
recreational purposes.
AN ACT
Relating to tax exemption of public-owned property used by nonprofit
organizations; amending RCW 82.29A.130; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.29A.130 and 1992 c 123 s 2 are each amended to read as follows:
The
following leasehold interests shall be exempt from taxes imposed pursuant to
RCW 82.29A.030 and 82.29A.040:
(1)
All leasehold interests constituting a part of the operating properties of any public
utility which is assessed and taxed as a public utility pursuant to chapter
84.12 RCW.
(2)
All leasehold interests in facilities owned or used by a school, college or
university which leasehold provides housing for students and which is otherwise
exempt from taxation under provisions of RCW 84.36.010 and 84.36.050.
(3)
All leasehold interests of subsidized housing where the fee ownership of such
property is vested in the government of the United States, or the state of
Washington or any political subdivision thereof but only if income
qualification exists for such housing.
(4)
All leasehold interests used for fair purposes of a nonprofit fair association
that sponsors or conducts a fair or fairs which receive support from revenues
collected pursuant to RCW 67.16.100 and allocated by the director of the
department of agriculture where the fee ownership of such property is vested in
the government of the United States, the state of Washington or any of its
political subdivisions: PROVIDED, That this exemption shall not apply to the
leasehold interest of any sublessee of such nonprofit fair association if such
leasehold interest would be taxable if it were the primary lease.
(5)
All leasehold interests in any property of any public entity used as a residence
by an employee of that public entity who is required as a condition of
employment to live in the publicly owned property.
(6)
All leasehold interests held by enrolled Indians of lands owned or held by any
Indian or Indian tribe where the fee ownership of such property is vested in or
held in trust by the United States and which are not subleased to other than to
a lessee which would qualify pursuant to this chapter, RCW 84.36.451 and
84.40.175.
(7)
All leasehold interests in any real property of any Indian or Indian tribe,
band, or community that is held in trust by the United States or is subject to
a restriction against alienation imposed by the United States: PROVIDED, That
this exemption shall apply only where it is determined that contract rent paid
is greater than or equal to ninety percent of fair market rental, to be
determined by the department of revenue using the same criteria used to
establish taxable rent in RCW 82.29A.020(2)(b).
(8)
All leasehold interests for which annual taxable rent is less than two hundred
fifty dollars per year. For purposes of this subsection leasehold interests
held by the same lessee in contiguous properties owned by the same lessor shall
be deemed a single leasehold interest.
(9)
All leasehold interests which give use or possession of the leased property for
a continuous period of less than thirty days: PROVIDED, That for purposes of
this subsection, successive leases or lease renewals giving substantially
continuous use of possession of the same property to the same lessee shall be
deemed a single leasehold interest: PROVIDED FURTHER, That no leasehold
interest shall be deemed to give use or possession for a period of less than
thirty days solely by virtue of the reservation by the public lessor of the right
to use the property or to allow third parties to use the property on an
occasional, temporary basis.
(10)
All leasehold interests under month-to-month leases in residential units rented
for residential purposes of the lessee pending destruction or removal for the
purpose of constructing a public highway or building.
(11)
All leasehold interests in any publicly owned real or personal property to the
extent such leasehold interests arises solely by virtue of a contract for
public improvements or work executed under the public works statutes of this
state or of the United States between the public owner of the property and a
contractor.
(12)
All leasehold interests that give use or possession of state adult correctional
facilities for the purposes of operating correctional industries under RCW
72.09.100.
(13)
All leasehold interests used to provide organized and supervised recreational
activities for disabled persons of all ages in a camp facility and for public
recreational purposes by a nonprofit organization, association, or corporation
that would be exempt from property tax under RCW 84.36.030(1) if it owned the
property. If the publicly owned property is used for any taxable purpose, the
leasehold excise taxes set forth in RCW 82.29A.030 and 82.29A.040 shall be
imposed and shall be apportioned accordingly.
NEW SECTION. Sec. 2. This act
is necessary for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing public
institutions, and shall take effect immediately.
