PRIA Logo™
WashingtonSB 52522025-2026 Regular SessionSenate

Removing the acreage limit on the property tax exemption for nonprofit public assembly halls and meeting places.

Sponsored By: Sharon Shewmake (Democratic)

Signed by Governor

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Nonprofit halls get a larger tax exemption

The law removes the one-acre parking limit for the property-tax exemption covering nonprofit-owned public halls and meeting places. The exemption still covers the buildings, land beneath them, and land needed for parking—not all surrounding land. Existing public-use rules remain: the property must serve only public gatherings and be available to everyone without requiring membership. Owners can set rules to protect the property and support its public purpose. A 29-acre cap remains for mostly unimproved land, apart from restrooms and related structures, used mainly for annual community celebrations for at least 10 years. Business or profit-making use generally cancels the exemption for that assessment year, subject to existing exceptions. Rental or use income does not cancel it when all income supports property improvements, upkeep, operations, or other tax-exempt purposes. In counties with fewer than 20,000 people, allowed activities include dance, art, and music lessons. Rental income or donations for those activities must be reasonable and cannot exceed operating and upkeep costs for the space used. The Department of Revenue must interpret the exemption narrowly. The law takes effect June 11, 2026, and applies to taxes levied for collection in 2027 and later.

Sponsors & Cosponsors

Sponsor

  • Sharon Shewmake

    Democratic • Senate

Cosponsors

  • Mike Chapman

    Democratic • Senate

  • T'wina Nobles

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 191 • No: 2

House vote • 3/5/2026

3rd Reading & Final Passage

Yes: 96 • No: 0 • Other: 2

Senate vote • 1/21/2026

3rd Reading & Final Passage

Yes: 48 • No: 1

Senate vote • 3/12/2025

3rd Reading & Final Passage

Yes: 47 • No: 1 • Other: 1

Actions Timeline

  1. Effective date 6/11/2026.

    3/16/2026Senate

  2. Chapter 67, 2026 Laws.

    3/16/2026Senate

  3. Governor signed.

    3/16/2026legislature

  4. Delivered to Governor.

    3/9/2026legislature

  5. Speaker signed.

    3/6/2026legislature

  6. President signed.

    3/6/2026legislature

  7. Third reading, passed; yeas, 96; nays, 0; absent, 0; excused, 2.

    3/5/2026Senate

  8. Rules suspended. Placed on Third Reading.

    3/5/2026Senate

  9. Rules Committee relieved of further consideration. Placed on second reading.

    3/4/2026Senate

  10. Referred to Rules 2 Review.

    3/2/2026Senate

  11. FIN - Majority; do pass.

    3/2/2026Senate

  12. FIN - Executive action taken by committee.

    3/2/2026Senate

  13. First reading, referred to Finance.

    1/26/2026Senate

  14. First reading, referred to Finance (Not Officially read and referred until adoption of Introduction report).

    1/26/2026Senate

  15. Third reading, passed; yeas, 48; nays, 1; absent, 0; excused, 0.

    1/21/2026Senate

  16. Rules suspended. Placed on Third Reading.

    1/21/2026Senate

  17. Floor amendment(s) adopted.

    1/21/2026Senate

  18. Returned to second reading for amendment.

    1/21/2026Senate

  19. Rules suspended.

    1/21/2026Senate

  20. Placed on third reading by Rules Committee.

    1/13/2026Senate

  21. By resolution, reintroduced and retained in present status.

    1/12/2026Senate

  22. By resolution, returned to Senate Rules Committee for third reading.

    4/27/2025Senate

  23. Referred to Rules 2 Review.

    4/7/2025Senate

  24. FIN - Majority; do pass.

    4/4/2025Senate

  25. FIN - Executive action taken by committee.

    4/4/2025Senate

Bill Text

Related Bills

Back to State Legislation