RCW 84.36.350
Property owned and used for sheltered workshops for persons with disabilities.
(1) The following property shall be exempt from taxation:
(a) Real or personal property owned and used by a nonprofit corporation in connection with the operation of a sheltered workshop for persons with disabilities, and used primarily in connection with the manufacturing and the handling, sale or distribution of goods constructed, processed, or repaired in such workshops or centers; and
(b) Inventory owned by a sheltered workshop for sale or lease by the sheltered workshop or to be furnished under a contract of service, including raw materials, work in process, and finished products.
(2) Unless a different meaning is plainly required by the context, "sheltered workshop" means a rehabilitation facility, or that part of a rehabilitation facility operated by a nonprofit corporation, where any manufacture or handiwork is carried on and operated for the primary purpose of: (a) Providing gainful employment or rehabilitation services to persons with disabilities as an interim step in the rehabilitation process for those who cannot be readily absorbed in the competitive labor market or during such time as employment opportunities for them in the competitive labor market do not exist; or (b) providing evaluation and work adjustment services for persons with disabilities.
[ 2020 c 274 § 70; 1999 c 358 § 17; 1975 1st ex.s. c 3 § 1; 1970 ex.s. c 81 § 1.]
NOTES:
Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
Structure Revised Code of Washington
84.36.005 - Property subject to taxation.
84.36.010 - Public, certain public-private and tribal property exempt.
84.36.012 - Tribal property exemption—Application.
84.36.015 - Property valued at less than five hundred dollars—Exceptions.
84.36.020 - Cemeteries, churches, parsonages, convents, and grounds.
84.36.031 - Clarification of exemption in RCW 84.36.030.
84.36.032 - Administrative offices of nonprofit religious organizations.
84.36.035 - Property used by qualifying blood, tissue, or blood and tissue banks.
84.36.041 - Nonprofit homes for the aging.
84.36.046 - Nonprofit cancer clinic or center.
84.36.049 - Nonprofit homeownership development.
84.36.050 - Schools and colleges.
84.36.070 - Intangible personal property—Appraisal.
84.36.079 - Rights, title, interest, and materials of certain vessels under construction.
84.36.080 - Certain ships and vessels.
84.36.090 - Exemption for other ships and vessels.
84.36.100 - Size of vessel immaterial.
84.36.105 - Cargo containers used in ocean commerce.
84.36.120 - Household goods and personal effects—Definitions.
84.36.133 - Aircraft owned and operated by a commuter air carrier.
84.36.135 - Real and personal property of housing finance commission.
84.36.210 - Public right-of-way easements.
84.36.230 - Interstate bridges—Reciprocity.
84.36.240 - Soil and water conservation districts, personal property.
84.36.250 - Water distribution property owned by nonprofit corporation or cooperative association.
84.36.262 - Cessation of use giving rise to exemption.
84.36.264 - Application for exemption under RCW 84.36.260, conservation of ecological systems.
84.36.301 - Legislative finding and declaration for RCW 84.36.300.
84.36.310 - Requirements for exemption under RCW 84.36.300.
84.36.320 - Inspection of books and records for exemption under RCW 84.36.300.
84.36.350 - Property owned and used for sheltered workshops for persons with disabilities.
84.36.379 - Residences—Property tax exemption—Findings.
84.36.381 - Residences—Property tax exemptions—Qualifications.
84.36.383 - Residences—Definitions.
84.36.387 - Residences—Claimants—Penalty for falsification—Reduction by remainderman.
84.36.389 - Residences—Rules and regulations—Audits—Confidentiality—Criminal penalty.
84.36.400 - Improvements to single-family dwellings.
84.36.451 - Right to occupy or use certain public property, including leasehold interests.
84.36.470 - Agricultural products—Exemption.
84.36.477 - Business inventories.
84.36.480 - Nonprofit fair associations.
84.36.500 - Conservation futures on agricultural land.
84.36.510 - Mobile homes in dealer's inventory.
84.36.570 - Nonprofit organizations—Property used for agricultural research and education programs.
84.36.590 - Property used in connection with privatization contract at Hanford reservation.
84.36.595 - Motor vehicles, travel trailers, campers, and vehicles carrying exempt licenses.
84.36.597 - Heavy equipment rental property.
84.36.600 - Computer software.
84.36.605 - Sales/leasebacks by regional transit authorities.
84.36.630 - Farming machinery and equipment.
84.36.635 - Property used for the operation of an anaerobic digester.
84.36.640 - Property used for the manufacture of wood biomass fuel.
84.36.645 - Semiconductor materials.
84.36.650 - Property used by certain nonprofits to solicit or collect money for artists.
84.36.655 - Property related to the manufacture of superefficient airplanes.
84.36.660 - Installation of automatic sprinkler system under RCW 19.27.500 through 19.27.520.
84.36.675 - Housing for low-income households provided by limited equity cooperatives.
84.36.810 - Cessation of use under which exemption granted—Collection of taxes.
84.36.812 - Additional tax payable at time of sale—Appeal of assessed values.
84.36.813 - Change in use—Duty to notify county assessor—Examination—Recommendation.
84.36.815 - Tax exempt status—Initial application—Renewal.
84.36.820 - Renewal notice for exempt property—Failure to file before due date, effect.
84.36.825 - Late filing penalty.
84.36.830 - Review of applications for exemption—Procedure—Approval or denial—Notice.
84.36.833 - Application for exemption or renewal may include all contiguous exempt property.
84.36.835 - List of exempt properties to be prepared and furnished each county assessor.
84.36.840 - Statements—Reports—Information—Filing—Requirements.
84.36.845 - Revocation of exemption approved or renewed due to inaccurate information.
84.36.855 - Property changing from exempt to taxable status—Procedure.
84.36.860 - Public notice of provisions of act.
84.36.865 - Rules and regulations.
84.36.905 - Effective date—Construction—1973 2nd ex.s. c 40.