Application for Property Tax Exemption
REV 63 0001 (08/05/2024) 1 of 8
Department of Revenue use only
Post/email:
Scan:
Fee:
Registraon number:
County number:
1
Applicant organizaon informaon
Name:
Mailing address:
City:
State:
Zip:
Contact person: Phone:
Website:
Email:
UBI number: Federal Employer Idencaon Number:
Does your organizaon currently have a property tax exempon on any property in Washington?
Yes No Unknown If yes, what is your registraon number?
Is your organizaon currently exempt from federal income tax under 501(c)? Yes No
2
Property informaon
County:
I am claiming exempon for (check all that apply):
Real property tax (building and land) Owned Leased
Personal property tax (furnishings and equipment) Owned Leased
Leasehold excise tax (lease of government owned property) Leased
Government owner/lessor:
Name of site occupant (if dierent from applicant):
Site locaon address:
City:
State:
Zip:
Parcel numbers:
State the current and/or planned use of the property:
1. On what date did your organizaon purchase/lease this property?
2. On what date did your organizaon begin to conduct the exempt acvity at this locaon?
Application for Property Tax Exemption
(RCW 84.36)
See page 6 for complete instrucons and
general informaon.
Aenon: Before lling out form, download and
save to your computer.
Form 63 0001
To request this document in an alternate format, please complete the form
dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711.
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Application for Property Tax Exemption
REV 63 0001 (08/05/2024) 2 of 8
3. Was this property exempt to the previous owner or lessee? Yes No Unknown
4. Does your organizaon rent/sublease the property or a poron of the property? Yes No
5. Does your organizaon rent/loan the property to individuals or groups for events or meengs?
Yes No
If yes, please provide a list of renters and fees:
6. Does this property include a parsonage, convent, or caretaker residence? Yes No
7. Has there been any change to parcel(s) including a change in non-exempt use, parcel segregaon, or
lot line adjustment?
Yes No
If yes, please provide addional details.
8. Are any buildings under construcon,
remodel, or
planned to be built? Yes No
If yes, what is/was the start date?
When is the esmated compleon date?
Application for Property Tax Exemption
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3 Exempon matrix
Please use the checkbox to idenfy the exempted acvity under which you are applying.
Exempt acvity or use
Statute
RCW
84.36
Rule
WAC
458-
16-
Administrave oces of a religious org.
032
Agricultural research or educaon facility
570
Arsts – Property used to solicit or collect
money for arsts
650
Blood/Tissue bank
035
Cancer clinic or center
046
Cemetery*
020(1) 180
Church building*
Future church site (land only) *
Parsonage/Caretaker res.*
Convent*
020(2) 190,
200
Church camp*
030(2) 220
Community celebraon facility*
037 310
Community center (surplus school
district property)
010
Consul oce/residence
010(1)
Child day care center*
040(1)(a) 260
Emergency/Transional housing*
Recovery housing facility*
043 320
Fair associaon*
480
Federally incorporated relief organizaon
030(5)
Fire company
060(1)(c) 284
Home for the aging*
HUD nanced facility
Tax exempt bond nancing
Non-HUD or bond: income vericaon
041 A-010
A-020
Home for the developmentally disabled*
042
Home for the sick or inrm*
040 260
Homeownership development
049
Humane society
060 286
Exempt acvity or use
Statute
RCW
84.36
Rule
WAC
458-
16-
Income qualifying households*
Rental housing facility
Future housing facility or cooperave
Mobile or manufactured home
cooperave
Converng exempon from future to
occupied.
560 560
Library (open to the public & free)*
040 260
Limited equity cooperave housing*
675
Military housing facility
665
Museum
Future museum site*
060(1)(a) 280
Nature conservancy land*
260, 262 290
Nonprot hospital*
Public hospital* (leased property)
040 260
Outpaent dialysis facility*
040 260
Performing arts facility
Future performing arts facility*
060(1)(b) 282
Public assembly hall or meeting facility*
037 300
Rebroadcast government radio/TV
signal
047
Senior cizen center
670
School or college*
050 270
College foundaon
050 270
Sheltered workshop for the
handicapped
350 330
Social service organizaon*
030(1) 210
Soil/Water conservaon district
240
Solicitaon & distribuon of gis,
donaons, or grants*
550 215
Student loan agency
030(6) 245
Veteran’s organizaon*
030(4) 240
Water distribuon organizaon*
250
Youth character building organizaon
(18 or younger) *
030 (3) 230
*Addional documents required. Please see Secon 6.
Application for Property Tax Exemption
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4 Documentaon conrmaon
Check the box to indicate that the following required documentaon is included with this applicaon
packet. Incomplete applicaons cannot be processed and will be returned.
A copy of your IRS leer, only if your organizaon has been granted exempon from federal income
tax under secon 501(c).
A copy of the ownership deed for real property or a copy of the lease agreement, if the property
is being leased. Note: Do not submit a Deed of Trust, as it is a nancing document and does not
demonstrate ownership. Please submit a Warranty, Quit Claim, Bargain and Sale, or similar deed to
document ownership.
All addional documents listed in Secon 6 of this applicaon for the acvity/exempon claimed.*
If your organizaon rents/sub-leases the property or a poron of the property, please provide the
following:
• A copy of all rental/sub-lease agreements, use agreements, or occupancy agreements.
If your organizaon rents or loans the property or a poron of the property for meengs, pares,
or similar events, for more than 15 days in a calendar year, please provide the following:
• A copy of your rental policies and rates.
• A list of all individuals or organizaons that used/rented from you during the previous
calendar year. The list must include the dates your property was used, the name of the user,
the purpose for which the property was used, the amount of rental/donaon received,
duraon/hours of use, and whether the funcon was open to the public.
• Maintenance and operaon expenses aributed to the rental space.
A copy of the property site map and/or oor plans.
5 Cercaon and refund request
By signing this document, I cerfy that I am an authorized representave of the applicant. I cerfy that
the statements in this applicaon and the informaon aached are true and correct to the best of my
knowledge and belief, and are made for the purpose of having the property described here on or a part
thereof, exempt from taxaon. I cerfy that I have reviewed, and can produce upon request, a statement
of the receipts and disbursement of the applicant which shows that the income and receipts (including
donaons) have been applied to the actual expenses of operang and maintaining the exempt acvity
or for its capital expenditures and to no other purpose. If applicable, I request a refund of property taxes
under the provisions of RCW 84.36.815 and RCW 84.69.020 and RCW 84.69.030.
Signature:
Date:
Print name:
Title:
Phone: Email:
Application for Property Tax Exemption
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6 Addional documents required
In addion to the documents requested in secon 4,
you must also provide the documents listed for your
specic acvity.
Cemetery (nonprot & for-prot) - Please provide:
• A copy of the cemetery plat or map.
• A copy of your cemetery license issued by the
Department of Licensing.
Future church site - Please provide:
• Clearly established plans for nancing the
construcon.
• The proposed architectural plans showing what
poron of the property will be under actual exempt
use.
• A copy of your site survey, building permit, other
documents relevant to conrming an acve building
program.
Church – Please provide:
• A copy of the arcles of formaon and/or bylaws if the
church is not recognized as a 501c with the IRS.
Parsonage - Please provide documentaon
conrming:
• The occupant is a licensed or ordained member of
the clergy.
• The occupant is responsible for holding regularly
scheduled worship services.
Convent - Please provide documentaon conrming:
• The occupants are licensed or ordained members of
clergy devoted to religious life under a superior (i.e.
convent formaon document and resident guide).
Caretaker residence - Please provide:
• A copy of your caretaker’s contract/occupancy
agreement.
• A list of your caretaker’s dues.
Child day care center - Please provide:
• A copy of your Child Care license from the
Department of Early Learning.
Church camp - Please provide:
• A list of all groups, organizaons, or individuals
(including your organizaon) that used the facility
during the previous calendar year. This informaon
should contain the dates of use, name of the user, the
acvies provided or conducted, and the rental or
donaon amount received.
Community celebraon facility - Please provide:
• Documentaon conrming the property has been
primarily used to conduct an annual community
celebraon event for 10 or more years.
Emergency/Transional housing facility - Please
provide:
• A descripon of your program or a list of the
supporve services provided by your organizaon.
• A copy of your length of stay policy.
• A copy of your tenant agreement.
• A tenant list showing names of occupants, their
move- in/move-out dates, and the rental fee.
• Maintenance/operaon expenses of the housing
facility.
Registered Recovery Residences - Please provide:
• Documentaon demonstrang your registraon with
the Washington State Health Care Authority as an
approved recovery residence.
• Tenant list with rental rates.
• Maintenance/operaon expenses of the residence.
Fair associaon - Please provide:
• Documentaon demonstrang your organizaon
sponsors a fair, which receives support from the
Department of Agriculture Fair Fund.
Home for the aging HUD assisted facility - Please
provide:
• A lisng of the varying levels of care and supervision
provided or coordinated by the home.
• Documentaon demonstrang the facility is assisted
by a HUD Project Based Program.
• A residenal tenant list showing the unit number;
name of the resident(s) occupying the unit as of
January 1, age of resident(s), an indicaon if the
resident is disabled; the annual household income,
and a descripon of the assisted living services (if
provided).
Home for the aging non-HUD or bond nanced
facility (Income Veried) - Please provide:
• A lisng of the varying levels of care and supervision
provided or coordinated by the home.
• A completed Tenant List Template showing the unit
number; name of the resident(s) occupying the unit
as of January 1 of the current year, age of resident(s),
an indicaon if the resident is disabled; the annual
household income, and a descripon of the assisted
living services (if provided).
• Applicant must also le an income vericaon form
REV 64 0043 with their County Assessor’s Oce for
each eligible resident.
Application for Property Tax Exemption
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Home for the aging tax exempt bond nanced facility
Please provide:
• A lisng of the varying levels of care and supervision
provided or coordinated by the home.
• A copy of the regulatory agreement between the
home and the enty that issued the bonds.
• A residenal tenant list showing the unit number;
name of the resident(s) occupying the unit as of
December 31 of the previous year, age of resident(s),
an indicaon if the resident is disabled; and the
annual household income.
Home for the developmentally disabled - Please
provide:
• A tenant lisng showing the names of all occupants,
and move-in dates.
• Proof of tenant eligibility (provided by DSHS –
Division of Developmental Disabilies).
Home for the sick or inrm - Please provide:
• A copy of the facility’s license issued by the
Department of Health.
Housing facilies or mobile/manufactured home
cooperaves with income qualifying households
(exisng or future) - Please provide:
• Copy of agreements that dene the applicant’s
interest in the ownership and operaon of the
facility/coop (i.e. formaon/ownership structures,
operang agreements, regulatory agreements etc.).
• Documentaon conrming the project was insured,
nanced, or assisted through one of the following
sources:
Ê A federal or state housing program administered by
the Department of Commerce.
Ê A federal housing program administered by a city
or county government.
Ê An aordable housing levy authorized by RCW
84.52.105 or RCW 84.55.050.
Ê The surcharges authorized by RCW 36.22.250 or
Chapter 43.185C RCW.
Ê Washington State Housing Finance Commission.
Ê City or county funds designated for aordable housing.
• A tenant list showing the type of unit, unit number,
name of the tenant occupying the unit as of
December 31 of the previous year, total number of
tenants in unit, and their annual combined household
income. Not necessary to include for a future very
low-Income housing facility.
• Converng from Future to Occupied, include updated
site plan and parcel details.
Note: If applying as a future very low-income housing
facility then please provide a site map showing the facility
to be constructed and a meline of planned construcon.
Library (free) - Please provide:
• A copy of your policies regarding use/membership,
library hours, and material loan.
Limited equity cooperave housing - Please provide:
• Copy of agreements/documents that dene the
applicant’s interest in the ownership and operaon
of the owned cooperave housing, including sale
restricons (i.e. formaon/ownership structures,
operang agreements, regulatory agreements, etc.).
• Site plan demonstrang at least 95% of the property
is used for dwelling units or other noncommercial
purposes.
• A tenant list showing the unit number, name of
occupant as of January 1 of the assessment year,
or the rst date of occupancy in the rst year of
operaon, annual household income, and number of
occupants in each unit.
• Documentaon conrming the housing is insured,
nanced, or assisted through one of the following
sources:
Ê A federal or state housing program administered by
the Department of Commerce.
Ê A federal or state housing program administered
by the federal department of housing and urban
development.
Ê A federal housing program administered by a city
or county government.
Ê An aordable housing levy authorized under RCW
84.52.105.
Ê The surcharges authorized by RCW 36.22.250 or
Chapter 43.185C RCW.
Ê The Washington State Housing Finance Commission.
Museum (future only) - Please provide:
• Clearly established plans for nancing the
construcon.
• The proposed architectural plans showing what
poron of the property will be under actual use.
• A copy of your site survey, building permit, other
documents relevant to conrming an acve building
program.
Nature conservancy - Please provide:
• A descripon of the specic resource(s) preserved on
the property.
• A copy of your policy statement on the availability of
the property to the public.
Nonprot or public hospital - Please provide:
• A copy of Department of Health Cercate of Need.
• A copy of Department of Health Construcon Review
Packet.
• A copy of Department of Health Hospital Acute Care
License for the address under applicaon.
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Outpaent dialysis facility - Please provide:
• A copy of your license issued by the Department
of Health.
Performing arts facility (future only) - Please provide:
• Clearly established plans for nancing the
construcon.
• The proposed architectural plans showing what
poron of the property will be under actual
exempt use.
• A copy of your site survey, building permit, other
documents relevant to conrming an acve
building program.
Public assembly hall/meeng facility - Please
provide:
• A copy of the facility’s rental policies and rates.
• Samples of public adversement concerning the
rental facility.
• A list of individuals/groups that used your facility
during the previous calendar year including uses
by your organizaon. The list must include the
dates the property was used, the hours/duraon
of each use, the names of the user, the purpose
for which the property was used, whether the
event was open to the public, and the amount of
rental/donaon received.
School or college - Please provide:
• Documents which show accreditaon by
the Superintendent of Public Instrucon or
cercaon by an external agency that ceres
educaonal instuons such as the U.S.
Department of Educaon.
• A copy of course catalog, schedule, and student
handbook.
Social Service Organizaon - Please provide:
• A general descripon of the goods/services
provided.
• A copy of your sliding fee scale or other charity
care/reduced fee schedule or policy.
• A spreadsheet showing the total number of
clients served at the locaon during the previous
year categorized by primary payer (see example).
Note: Instead of providing items 2 & 3 above
you may submit documentaon conrming your
organizaon contributed at least 10% of the total
annual income received from the property under
applicaon towards the support of social services.
Solicitaon of gis, donaons, or grants for
nonprots - Please provide:
• Proof of your aliaon with a state or naonal
volunteer charitable fund-raising organizaon.
• A list of the organizaons receiving gis, grants,
or donaons from your organizaon.
Veteran’s organizaon - Please provide:
• A copy of your organizaon’s naonal charter
document.
Water distribuon organizaon - Please provide:
• A list of members and their addresses.
• A list showing addresses receiving water.
Youth Character Building Organizaon
Please provide:
• A copy of your policy statement that shows the
maximum age of parcipants served by your
organizaon.
7 Submial instrucons
The aached applicaon is used by nonprot
organizaons seeking exempon from real property
tax, personal property tax and leasehold excise tax (a
tax on the use of government owned property).
1. Read the enre form.
2. Review the table on page 2 and select the
exempon that best ts your organizaon’s
acvies.
3. Compile or prepare the documents requested in
secons 4 & 6 of this applicaon.
4. Complete Secons 1, 2 and 3 of the applicaon.
Cost
Number of
clients
Reduced by
at least 20%
Uninsured Free 81 12.52%
Medicaid 80 12.36%
Medicare 22
Private insurance 412
Total clients: 647 *24.88%
Gi and giving example:
*Because this amount is greater than 15%, it would qualify for the exempon.
Application for Property Tax Exemption
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5. Scan and email the completed applicaon form
along with the addional documentaon to:
dornonprotapplicaon@dor.wa.gov or send by
U.S. mail to:
Department of Revenue
Property Tax Division/Exempt Property
PO Box 47471
Olympia WA 98504-7471
8 General informaon
Nonprot organizaons, even though they may be
exempt from federal taxes, are not generally exempt
from property taxes in Washington state. Unless
the nonprot organizaon is exclusively using the
property to conduct an acvity specically exempted
by the Legislature, it is required to pay property
taxes in the same manner as other enes. The
exempt acvies are found in Chapter 84.36 of
the Revised Code of Washington (RCW). Addional
informaon regarding these exempons is located
in Chapter 458-16 of the Washington Administrave
Code (WAC). A helpful reference matrix is included
with this applicaon.
Ownership
Generally, ownership by a nonprot enty is
required to qualify for exempon. However, some
statutes allow nonprot organizaons to lease
property and remain eligible for exempon. In these
cases the lease must transfer the responsibility for
the property taxes to the nonprot.
Filing date
Applicaons are due within 60 days of acquiring
the property and/or converng the property to an
exempt use. Applicaons requesng a retroacve
exempon are accepted as long as the applicaon is
led within three years of the date the taxes were
due. Late or retroacve applicaons are subject to
late ling penales.
Appeal process
Aer the department reviews your inial applicaon
and/or renewal, they will issue a determinaon of
taxability. If you do not agree with the Department
of Revenue’s determinaon, you have the right
to appeal to the Washington State Board of Tax
Appeals (Board). Your appeal must be led with
the Board within 30 calendar days of the date the
determinaon was mailed or emailed. You must
allow for mailing me within the 30 day period. To
obtain an appeal form, call the Board at 360-753-
5446 or visit their website at www.bta.state.wa.us.
Annual renewals due March 31
To keep your property tax exempon, you are
required to submit an annual renewal. The
Department of Revenue (department) sends a noce
each year in January, reminding nonprots to renew
their exempon online (www.dor.wa.gov) prior to
the March 31 deadline. The renewal process cannot
be used to add property to an exisng exempon.
Organizaons wanng to add previously taxed
property to an exisng exempon must submit a
new applicaon.
Report changes in use
Aer the exempon has been granted, any change in
use or ownership must be reported to the Property
Tax division of the Department of Revenue within 60
days of the change.
Jeopardizing the exempon
Washington’s laws and rules restrict the manner in
which exempt property may be used. To qualify for
and maintain exempt status the property must be
exclusively used to conduct the exempted acvity.
All other acvies including commercial acvies
must be severely restricted. Property may be
exempt in part if a poron of the property does not
inially qualify, or fails to connue to qualify for the
exempon.
Tax rollback
When an exempt property is no longer used for the
purpose under which an exempon was granted,
and has not been exempt for the required number
of years, the property may be subject to rollback
provisions. This means taxes, plus interest, may
be assessed for the current year plus the three
previous years. There are several excepons to this
rule. Please contact the Department of Revenue’s
Property Tax division for more informaon.
For assistance or quesons on this form
Please contact the Exempt Property Tax secon of
the Department of Revenue at 360-534-1400.
