SB 5783 — Exempting multipurpose senior citizen centers from property taxation.

S-1711.1SUBSTITUTES-1258.1SENATE SENATE BILL 5783State of Washington65th Legislature2017 Regular SessionBy Senate Ways & Means (originally sponsored by Senators Sheldon, Fain, Liias, Pearson, and Becker)READBeckerRead FIRSTfirst TIMEtime 02/24/17.AN02/09/17. ACT Relating to exempting multipurpose senior citizen centers from property taxation;

addingReferred ato newCommittee sectionon Ways & Means.AN ACT Relating to chapterexempting 84.36multipurpose RCW;senior citizen centers from property taxation;

and creatingadding a new section.BEsection to chapter 84.36 RCW.BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:NEW SECTION.  Sec. 1.  A new section is added to chapter 84.36 RCW to read as follows:(1) OneAll or more contiguous real property parcels and personal property ownedused byby, aand senior citizen organization is exempt from taxation, if the property is used for the actualpurposes operationof, of a multipurpose senior citizen center.(2)center The exemption in this section is not nullified by the use of the exempt propertyfrom astaxation, provided in this subsection.(a) The exempt property may be loaned or rented, if the rents and donations received for the use of the multipurpose senior citizen center aremeets reasonable and do not exceed the maintenancefollowing andrequirements:(a) operation expenses attributable to the portion of the property loaned or rented.(b) The exempt property maymust be used exclusively for fund-raising events and activities, including the actual operation of a farmers market or a thrift store, with the purpose of providing financial support for the multipurpose senior citizen centercenter. or the provision of services and activities for senior citizens.

IfNotwithstanding anything to the exemptcontrary propertyin isthis loanedsection:(i) The loan or rentedrental toof conductthe amultipurpose fund-raisingsenior eventcitizen forcenter otheris purposes,exempt (i)from suchtaxation eventif orthe activitiesrents mustand bedonations conductedreceived byfor athe nonprofituse organizationof eligiblethe forportion exemptionof underthe thismultipurpose chaptersenior citizen center are reasonable and (ii)do not exceed the requirementsmaintenance ofand (a)operation expenses attributable to the portion of thisthe subsectionproperty (2)loaned apply.(c)or Anrented;(ii) inadvertentThe use of the exemptmultipurpose propertysenior incitizen acenter mannerfor inconsistentfund-raising withevents theis purposesexempt offrom thetaxation exemptionif grantedthe underfund-raising thisevents sectionare doesconsistent notwith nullify the exemption,purposes iffor which the inadvertentexemption usehas isbeen notgranted partor ofare aconducted patternby ofa use.nonprofit organization.

AIf patternthe ofproperty use is presumedloaned when an inadvertent use is repeated in the same assessment year or inrented two or more successive years.(3) Multipurpose senior citizen centers must be available to allconduct regardlessa offund-raising race,event, color, religion (creed), gender, gender expression, national origin, ancestry, the presencerequirements of any(a)(i) sensory,of mental,this orsubsection physicalapply;(iii) disability,An maritalinadvertent status, sexual orientation, or honorably discharged veteran or military status.(4) The use of the exemptmultipurpose property,senior othercitizen thancenter as specifically authorized by this section, nullifies the exemption from taxation otherwise available for the property for the assessment year.(5) This section is not subject to the provisions of RCW 84.36.805.(6) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Farmers market" means a regularmanner assemblyinconsistent ofwith vendors at a location for the main purpose of promoting the saleexemption ofgranted agriculturalunder productsthis grown,section raised,is orexempt producedfrom intaxation, thisif state directly to the consumer.(b)inadvertent "Multipurposeuse senioris citizennot center"part meansof a communitypattern facility that provides for a broad spectrum of servicesuse. to senior citizens, whether provided directly by the nonprofit senior citizen organization that owns the facility or by another person.

SuchA pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive years.(b) Multipurpose senior citizen center facilities and services must be available to all regardless of race, color, national origin, or ancestry.(2) A multipurpose senior citizen center may operate or host a thrift store, farmers market, or similar activity without nullifying the exemption under this section.(3) The use of a multipurpose senior citizen center exempt under this section, other than as specifically authorized by this chapter, nullifies the exemption from taxation otherwise available for the property for the assessment year.(4) A multipurpose senior citizen center is not subject to the conditions of RCW 84.36.805.(5) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Farmers market" means a regular assembly of vendors at a location for the purpose of promoting the sale of agricultural products grown or produced in this state directly to the consumer.(b) "Multipurpose senior citizen center" means a nonprofit community facility that organizes and provides a broad spectrum of services, which may include the provision of health, social, nutritional, orand educational services and the provision of facilities for recreational activities for senior citizens.(c) "Senior citizen" means a person age sixty or older.(d) "Senior"Thrift citizenstore" organization" means a privateretail organizationestablishment that:(i)operated Wasby formeda multipurpose senior citizen center that sells goods, including but not limited to supportdonated seniorgoods, citizens;(ii)as Ispart exemptof fromfund-raising federalefforts incometo taxprovide underfor sectionthe 501(c)(3)operation of the internalfacility revenueand code;the provision of services and activities for senior citizens.--- END ---

and(iii) Operates a multipurpose senior citizen center.(e) "Thrift store" means a retail establishment that:(i) Is operated by a senior citizen organization;(ii) Is located on the same parcel of real property as the senior citizen organization's multipurpose senior citizen center, or on a contiguous parcel of real property;

and(iii) Sells goods including, but not limited to, donated goods, as part of the senior citizen organization's fund-raising efforts for the operation of its multipurpose senior citizen center and the provision of services and activities for senior citizens.NEW SECTION.  Sec. 2.  The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.--- END ---