|
House of Representatives P.O. Box 40600 Office of Program Research Olympia WA 98504-0600 Finance Committee Phone 360-786-7100
|
|
House of Representatives P.O. Box 40600 Office of Program Research Olympia WA 98504-0600 Finance Committee Phone 360-786-7100
|
HB 1756
Bill Analysis
March 4, 1997
Brief Description: Exempting nonprofit cancer centers from property tax.
Bill Sponsors: Representatives Delvin, Koster, Mitchell, Robertson, McMorris, Sheahan, Zellinsky, Smith, Van Luven, Thompson, O'Brien and Dunn.
Staff: Linda Brooks (786-7153)
Background: All property in this state is subject to the property tax each year based on the property=s value unless a specific exemption is provided by law.
Several property tax exemptions exist for nonprofit organizations. Some exemptions apply only to property owned by a nonprofit organization, and other exemptions apply to property either owned or leased by a nonprofit. Examples of some nonprofit property tax exemptions are:
|
PROPERTY TAX EXEMPTIONS FOR NONPROFIT ORGANIZATIONS |
|
|
Exempt on Owned Property Only |
Exempt on Owned or Leased Property |
|
Character Building, Benevolent, Protective or Rehabilitative Social Service Organizations |
Free Public Libraries |
|
Churches and Church Camps |
Orphanages |
|
Youth Character Building Organizations |
Nursing Homes |
|
War Veterans= Organizations |
Hospitals |
|
Water Distribution Property |
Homes for the Aging |
|
Nonprofit Nature Conservancy Organization |
Schools and Colleges |
|
Public Assembly Halls |
Day Care Centers |
|
Medical Research or Training facilities |
Radio/TV Rebroadcast Facilities |
|
Art, Scientific, or Historical Collections or Facilities |
Performing Arts Property |
|
Sheltered Workshops |
Homeless Shelters |
|
Fair Associations |
Outpatient Dialysis Facilities |
|
Humane Societies |
Blood Banks |
Summary of Bill: All real or personal property owned or leased by a nonprofit organization in connection with a nonprofit cancer clinic is exempt from property tax. To receive an exemption, the following conditions must be met:
1) The clinic must be comprised of or have been formed by an organization qualified for exemption under section 501(c)(3) of the federal Internal Revenue Code, by a municipal hospital corporation, or by both;
2) The clinic must be operated by an organization qualified for exemption under section 501(c)(3) of the federal Internal Revenue Code; and
3) The property must be used primarily in connection with the prevention, detection, and treatment of cancer.
4) If the property is leased, the nonprofit organization must receive the benefit of the exemption (instead of the property owner.)
This property tax exemption applies not only to the medical facilities but also to administrative offices located within a clinic that are used exclusively in conjunction with the cancer treatment services provided.
The bill is effective for taxes levied for collection in 1998 and thereafter.
Fiscal Note: Available
Effective Date: Ninety days after adjournment of session in which bill is passed.