CERTIFICATION OF ENROLLMENT

HOUSE BILL 2598

Chapter 174, Laws of 1998

55th Legislature

1998 Regular Session

PROPERTY TAX EXEMPTIONS FOR RENTALS OR LEASES BY NONPROFIT ORGANIZATIONS

EFFECTIVE DATE: 6/11/98

Passed by the House February 13, 1998 Yeas 98 Nays 0

CLYDE BALLARD

Speaker of the

House of Representatives

Passed by the Senate March 4, 1998

Yeas 47 Nays 0

CERTIFICATE

I, Timothy A. Martin, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 2598 as passed by the House of Representatives and the Senate on the dates hereon set forth.

BRAD OWEN

President of the Senate

TIMOTHY A. MARTIN

Chief Clerk

Approved March 27, 1998

FILED

March 27, 1998 - 3:16 p.m.

GARY LOCKE

Governor of the State of Washington

Secretary of State

State of Washington

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HOUSE BILL 2598

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Passed Legislature - 1998 Regular Session

State of Washington 55th Legislature 1998 Regular Session

By Representatives Radcliff, McDonald, Pennington, Dickerson, Mastin, Dunshee, O'Brien, Mulliken, Cole, Conway, Mason, Wood and Ogden

Read first time 01/15/98. Referred to Committee on Finance.

AN ACT Relating to property tax exemptions for nonprofit organizations; and amending RCW 84.36.043.

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

Sec. 1. RCW 84.36.043 and 1991 c 198 s 1 are each amended to read as follows:

(1) The real and personal property used by a nonprofit organization in providing emergency or transitional housing for low-income homeless persons as defined in RCW 35.21.685 or 36.32.415 or victims of domestic violence who are homeless for personal safety reasons is exempt from taxation if:

(a) The charge, if any, for the housing does not exceed the actual cost of operating and maintaining the housing; and

(b)(i) The property is owned by the nonprofit organization; or

(ii) ((~~For taxes levied for collection in 1991 through 1999 only,~~)) The property is rented or leased by the nonprofit organization and the benefit of the exemption inures to the nonprofit organization.

(2) As used in this section:

(a) "Homeless" means persons, including families, who, on one particular day or night, do not have decent and safe shelter nor sufficient funds to purchase or rent a place to stay.

(b) "Emergency housing" means a project that provides housing and supportive services to homeless persons or families for up to sixty days.

(c) "Transitional housing" means a project that provides housing and supportive services to homeless persons or families for up to two years and that has as its purpose facilitating the movement of homeless persons and families into independent living.

(3) This exemption is subject to the administrative provisions contained in RCW 84.36.800 through 84.36.865.