Nonprofit child day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities.
RCW 84.36.040
in effect(1) The real and personal property used by, and for the purposes of, the following nonprofit organizations is exempt from property taxation: (a) Child day care centers as defined in subsection (4) of this section; (b) Free public libraries; (c) Orphanages and orphan asylums; (d) Homes for the sick or infirm; (e) Hospitals for the sick; and (f) Outpatient dialysis facilities. (2) The real and personal property leased to and used by a hospital for hospital purposes is exempt from property taxation if the hospital is established under chapter 36.62 RCW or is owned and operated by a public hospital district established under chapter 70.44 RCW. (3) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805 , and the benefit of the exemption must inure to the user. (4) For purposes of subsection (1) of this section, "child day care center" means a nonprofit organization that regularly provides child day care and early learning services for a group of children for periods of less than twenty-four hours.
(1) The real and personal property used by, and for the purposes of, the following nonprofit organizations is exempt from property taxation:
(a) Child day care centers as defined in subsection (4) of this section;
(b) Free public libraries;
(c) Orphanages and orphan asylums;
(d) Homes for the sick or infirm;
(e) Hospitals for the sick; and
(f) Outpatient dialysis facilities.
(2) The real and personal property leased to and used by a hospital for hospital purposes is exempt from property taxation if the hospital is established under chapter 36.62 RCW or is owned and operated by a public hospital district established under chapter 70.44 RCW.
(3) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805 , and the benefit of the exemption must inure to the user.
(4) For purposes of subsection (1) of this section, "child day care center" means a nonprofit organization that regularly provides child day care and early learning services for a group of children for periods of less than twenty-four hours.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36&full=trueFetched: 6/29/2026