Nonprofit Organizations

Link to Online Documents:
Forms, Publications, State Law


Overview and Benefit

Nonprofit organizations in the state of Washington may be eligible for an exemption from property tax. Nonprofit organizations, even though they may be exempt from federal taxes, are not generally exempt from taxes in Washington. Typically, organizations must own and exclusively use their property to conduct an activity specifically exempted by the Legislature to qualify for the exemption.

The law provides an exemption from the following taxes:

  • Personal Property Tax
  • Real Property Tax
  • Leasehold Excise Tax

Special assessments are not eligible for this exemption.

Eligibility Requirements

Qualifying organizations conducting an activity specifically identified in Chapter 84.36 of the Revised Code of Washington. Not all nonprofits have a purpose and activity that entitles them to an exemption. The use of the property determines the exemption. Typical organizations receiving property tax exemption are schools, churches, cemeteries, hospitals, social service agencies, character building organizations, nursing homes, homes for the aging, museums, performing arts facilities, and public meeting halls.

Application Process


If the Department of Revenue determines that your organization qualifies for the exemption, you must submit a renewal application annually. The renewal application is due on or before March 31st.

  • Call 360-534-1372 to request a renewal declaration via mail.

Report any changes in use or ownership of the property within 60 days.

Where do I file the application?

Mail
E-mail
Department of Revenue
Property Tax Division
PO Box 47471
Olympia, WA 98504-7471
WA DOR Non-Profit Application