Page 203 - Washington Nonprofit Handbook 2018 Edition

• Nonprofit organizations’ property connected with operation of public
assembly halls or meeting places;

• Nonprofit day care centers, libraries, orphanages, homes or hospitals
for the sick or infirm, and outpatient dialysis facilities;

• Nonprofit homes for the aging;

• Nonprofit organizations’ property used in providing emergency or
transitional housing to low-income homeless persons or victims of
domestic violence;

• Nonprofit organizations’ property available without charge for medical
research or training of medical personnel;

• Nonprofit cancer clinics or centers;

• Nonprofit organizations’ property used for transmission or reception
of radio or television signals originally broadcast by governmental
agencies;

• Schools and colleges;

• Art, scientific and historical collections and property used to maintain
such collections; property of associations engaged in the production
and performance of musical, dance, artistic, etc., works; property to be
used for an exempt purpose in the future; fire engines, implements,
and buildings of cities, towns, or fire companies; and property owned
by humane societies;

• Water distribution property owned by nonprofit corporations or
cooperative associations; and

• Property owned or used for sheltered workshops for handicapped.

b. Application for Exemption

A nonprofit organization must apply in advance of receiving an exemption
for property taxes and renew its exemption with the Department of Revenue by
March 31 of each year. See Department of Revenue website on property tax
exemption for nonprofit organizations at https://dor.wa.gov/content/property-tax-
exemption-nonprofit-organizations.

WASHINGTON NONPROFIT HANDBOOK -192- 2018