The exemption for nonprofit organizations is administered by the Washington State Department of Revenue. Typical organizations receiving a property tax exemption are schools, churches, cemeteries, hospitals, social service agencies, character building organizations, nursing homes, homes for the aging, museums, and public meeting halls. Program Benefits: The law provides an exemption from the following taxes:
Personal Property Tax
Real Property Tax
Leasehold Excise Tax
The exemption does not include special assessments such as sewer, water, street improvements and surface water management. It is the responsibility of the nonprofit organization to pay special assessments.
To apply for a nonprofit property tax exemption, organizations must file an application with the Property Tax Division at the Department of Revenue.
For assistance or advice concerning the exemptions for nonprofit organizations, please contact the Washington State Department of Revenue.
Dept. of Revenue
Property Tax Division
PO Box 47471
Olympia, WA 98504-7471
Application Form and Filing Deadline: Initial Application:
Applications are due within 60 days of either acquiring the property or converting the property to an
exempt use (whichever is later). Applications seeking a retroactive exemption are accepted if the application is filed within three years of the date the taxes were due. Late or retroactive application are subject to late filing fee. After receipt of your application, the Department of Revenue will calculate the fee (if applicable) and provide you with a late fee notice.
Most nonprofit property tax exemptions must be renewed annually. The Department of Revenue should mail your organization a postcard each January with instructions for completing the renewal using the Department of Revenue online system.