SENATE BILL REPORT

SSB 5387

BYSenate Committee on Ways & Means (originally sponsored by Senators Conner, Craswell, Johnson, McDonald, Garrett, Stratton, Anderson, Rasmussen and Hayner)

Expanding the church-related property tax exemption to leased property.

Senate Committee on Ways & Means

Senate Hearing Date(s):March 6, 1987; March 9, 1987

Majority Report:  That Substitute Senate Bill No. 5387 be substituted therefor, and the substitute bill do pass.

      Signed by Senators McDermott, Chairman; Bauer, Bluechel, Cantu, Craswell, Deccio, Fleming, Hayner, Kreidler, Lee, McDonald, Owen, Rasmussen, Vognild, Warnke, Wojahn.

Senate Staff:William Bafus (786-7437)

                  March 17, 1987

AS PASSED SENATE, MARCH 16, 1987

BACKGROUND:

At present, the buildings and grounds owned by a church and used for church purposes are exempt from property tax.  Equipment, such as office machines, maintenance equipment, etc., leased or rented by a church are not exempt from this tax.

SUMMARY:

An exemption from property taxes is extended to equipment used for church purposes.  The definition of church purposes in RCW 84.36.800(1) is changed to include real property and personal property rented, leased or used by a church as well as such property owned by a church.

Revenue:    yes

Fiscal Note:      requested

Senate Committee - Testified: No one