Nonprofit organizations in the state of Washington may be eligible for an exemption from property tax. In most situations, nonprofit ownership is required to qualify for an exemption. In addition, the organization must conduct an activity specifically identified in the exemption laws. The use of the property determines the exemption. Not all nonprofit organizations have a purpose and activity that entitles them to an exemption. To apply for a property tax exemption, organizations must file an application with the Property Tax Division at the Department of Revenue.
These applications are not processed by your local assessor. The Department of Revenue application must include verification of nonprofit status, bylaws, an accurate map or site plan that will identify all improvements by dimension, and all filing fees. Nonprofit status may be evidenced by Articles of Incorporation or a determination letter from the Internal Revenue Service approving exempt status with the federal government. Incorporated applicants must be currently registered with the Washington Secretary of State's office and provide a copy of their Articles of Incorporation. Please view the Non Profit Pamphlet (PDF).
The deadline for filing an application is March 31 each year, or within 60 days from acquiring the property and converting it to an exempt activity. An application may be filed for a retroactive exemption as long as it is filed within three years of the date the taxes were paid. A retroactive application will be subject to late filing penalties.