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SUBSTITUTE
HOUSE BILL 2067
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AS
AMENDED BY THE SENATE
Passed
Legislature - 1995 Regular Session
State of Washington 54th
Legislature 1995 Regular Session
By
Read first time 03/06/95.
Extending property
tax exemptions for nonprofit arts, scientific, or historical organizations.
AN ACT
Relating to property tax exemptions for nonprofit arts, scientific, or
historical organizations; amending RCW 84.36.060; creating a new section; and
declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
Sec.
1. RCW
84.36.060 and 1981 c 141 s 1 are each amended to read as follows:
The
following property shall be exempt from taxation:
(1)
All art, scientific, or historical collections of associations maintaining and
exhibiting such collections for the benefit of the general public and not for
profit, together with all real and personal property of such associations used
exclusively for the safekeeping, maintaining and exhibiting of such
collections; and all the real and personal property owned by or leased to
associations engaged in the production and performance of musical, dance,
artistic, dramatic, or literary works for the benefit of the general public and
not for profit, which real and personal property is used exclusively for this
production or performance((: PROVIDED, That to qualify for)).
(a)
To receive this exemption an organization must be organized and operated
exclusively for artistic, scientific, historical, literary, musical, dance,
dramatic, or educational purposes and receive a substantial part of its support
(exclusive of income received in the exercise or performance by such
organization of its purpose or function) from the United States or any state or
any political subdivision thereof or from direct or indirect contributions from
the general public((;)).
(b)
If the property is not currently being used for an exempt purpose but will be
used for an exempt purpose within a reasonable period of time, the nonprofit
organization, association, or corporation claiming the exemption must submit
proof that a reasonably specific and active program is being carried out to
construct, remodel, or otherwise enable the property to be used for an exempt
purpose. The property does not qualify for an exemption during this interim
period if the property is used by, loaned to, or rented to a for-profit
organization or business enterprise. Proof of a specific and active program to
build or remodel the property so it may be used for an exempt purpose may
include, but is not limited to:
(i)
Affirmative action by the board of directors, trustees, or governing body of
the nonprofit organization, association, or corporation toward an active
program of construction or remodeling;
(ii)
Itemized reasons for the proposed construction or remodeling;
(iii)
Clearly established plans for financing the construction or remodeling; or
(iv)
Building permits.
(c)
Notwithstanding (b) of this subsection, a for-profit limited partnership
created to provide facilities for the use of nonprofit art, scientific, or
historical organizations qualifies for the exemption under (b) of this
subsection through 1997 if the for-profit limited partnership otherwise
qualifies under (b) of this subsection.
(2)
All fire engines and other implements used for the extinguishment of fire, with
the buildings used exclusively for the safekeeping thereof, and for meetings of
fire companies, provided such properties belong to any city or town or to a
fire company therein((;)).
(3)
Property owned by humane societies in this state in actual use by such
societies.
NEW
SECTION. Sec. 2. The act
is effective for taxes levied for collection in 1995 and thereafter.
NEW SECTION. Sec. 3. 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.
