84.36.815 - Tax exempt status -- Initial application -- Renewal.

Tax exempt status — Initial application — Renewal.

(1) In order to qualify for exempt status for any real or personal property under this chapter except personal property under RCW 84.36.600, all foreign national governments; cemeteries; nongovernmental nonprofit corporations, organizations, and associations; hospitals owned and operated by a public hospital district for purposes of exemption under RCW 84.36.040(2); and soil and water conservation districts shall file an initial application on or before March 31st with the state department of revenue. All applications shall be filed on forms prescribed by the department and shall be signed by an authorized agent of the applicant.

     (2) In order to requalify for exempt status, all applicants except nonprofit cemeteries shall file an annual renewal declaration on or before March 31st each year. The renewal declaration shall be on forms prescribed by the department of revenue and shall contain a statement certifying the exempt status of the real or personal property owned by the exempt organization. This renewal declaration may be submitted electronically in a format provided or approved by the department. Information may also be required with the renewal declaration to assist the department in determining whether the property tax exemption should continue.

     (3) When an organization acquires real property qualified for exemption or converts real property to exempt status, the organization shall file an initial application for the property within sixty days following the acquisition or conversion in accordance with all applicable provisions of subsection (1) of this section. If the application is filed after the expiration of the sixty-day period, a late filing penalty shall be imposed under RCW 84.36.825.

     (4) When organizations acquire real property qualified for exemption or convert real property to an exempt use, the property, upon approval of the application for exemption, is entitled to a property tax exemption for property taxes due and payable the following year. If the owner has paid taxes for the year following the year the property qualified for exemption, the owner is entitled to a refund of the amount paid on the property so acquired or converted.

[2007 c 111 § 301; 2001 c 126 § 4; 1998 c 311 § 27; 1994 c 123 § 1; 1991 sp.s. c 29 § 6; 1988 c 131 § 1; 1984 c 220 § 10; 1975 1st ex.s. c 291 § 18; 1973 2nd ex.s. c 40 § 9.]

Notes: Part headings not law -- 2007 c 111: See note following RCW 82.16.120.

Application -- 2001 c 126: See note following RCW 84.36.040.

Applicability -- 1994 c 123: "This act shall be effective for taxes levied for collection in 1995 and thereafter." [1994 c 123 § 5.]

Findings, intent -- Severability -- Application -- 1991 sp.s. c 29: See notes following RCW 84.04.150.

Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.