H-0166.2  _______________________________________________

                          HOUSE BILL 1028

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Representatives Sheahan, Schoesler, Chandler, Sterk, McMorris, Mastin, Mulliken, Boldt and Smith

Read first time 01/13/97.  Referred to Committee on Finance.

Exempting granges from property taxation.

    AN ACT Relating to exempting granges from property taxation; adding a new section to chapter 84.36 RCW; and creating new sections.

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

NEW SECTION. Sec. 1.  The legislature finds that granges serve as a necessary institution in promoting vitality and strength in our local rural communities.  The legislature recognizes the positive effects grange organizations and their facilities can have on ensuring rural communities maintain their heritage and afford the opportunity for fellowship among the citizenry.  For that purpose, the legislature finds that property taxation on real and personal property owned by a grange that affords these opportunities to its community is inappropriate.  Therefore, the legislature deems it appropriate and necessary to exempt grange facilities that engage in certain community functions from property taxation.

NEW SECTION. Sec. 2.  A new section is added to chapter 84.36 RCW to read as follows:

    Real and personal property of a grange of the patrons of husbandry is exempt from taxation if the grange:  (1) Is incorporated under chapter 24.28 RCW; and (2) makes available land that exceeds a total of one-half acre to a community fair as defined in RCW 15.76.120(3).

NEW SECTION. Sec. 3.  This act is effective for taxes levied for collection in 1998 and thereafter.

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