Washington State House of Representatives Office of Program Research	BILL ANALYSIS
Finance Committee

HB 1092

Brief Description:  Changing the property tax exemption for church and church camp property.

Sponsors:  Representatives Lambert (co‑prime sponsor), Miloscia (co‑prime sponsor), Talcott, Pearson, Cairnes, Boldt, Anderson, D. Schmidt, Simpson, Bush and Mielke.

Brief Summary of Bill

$Expands church property tax exemption area from five acres to twenty acres and increases the limit on unoccupied ground from 1/3 acre to 1 and 1/3 acres.

$Expands church camp property tax exemption area from 200 to 400 acres.

Hearing Date:  2/14/01

Staff:  Rick Peterson (786‑7150).

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.  Examples of nonprofit property tax exemptions are: character building, benevolent, protective or rehabilitative social service organizations; churches and church camps; youth character building organizations; war veterans organizations;  public assembly halls; medical research or training facilities; art, scientific, and historical collections; sheltered workshops; fair associations; humane societies; free public libraries; orphanages; nursing homes; hospitals; homes for the aging; schools and colleges; day care centers; radio/TV rebroadcast facilities;  performing arts properties; homeless shelters; outpatient dialysis facilities; and blood banks.

The property tax exemption available for churches is limited to five acres including grounds covered by the church, parsonage, convent, and  maintenance buildings, and parking.  Unoccupied ground cannot exceed 1/3 acre (120 by 120 feet).

The property tax exemption available to church camps is limited to 200 acres.

Summary of Bill: 

The area eligible for the church property tax exemption is expanded from five acres to twenty acres.  The allowance for unoccupied ground is increased from 1/3 acre to 1 and 1/3 acres.

The area eligible for the church camp property tax exemption is increased from 200 to 400 acres.

These changes apply to taxes levied in 2002 and thereafter.

Appropriation:  None.

Fiscal Note:  Available.

Effective Date:  Ninety days after adjournment of session in which bill is passed.