Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-260 - Nonprofit child day care centers, free libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the real and personal property tax exemption available under
			 RCW
			 84.36.040 for property used by nonprofit
			 child day care centers, free libraries, orphanages, homes for the sick or
			 infirm, hospitals, and outpatient dialysis facilities. In addition, this rule
			 explains the real and personal property tax exemption available to property
			 leased to and used by a hospital for hospital purposes for a hospital that is
			 established under chapter 36.62 RCW, or is owned and operated by a public
			 hospital district established under chapter 70.44 RCW.
(2)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a) "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 consecutive
			 hours.
(b) "Convalescent" or
			 "chronic care" means any or all procedures commonly provided in caring for the
			 sick including, but not limited to, administering medicines, preparing special
			 diets, providing bedside nursing care, applying dressings and bandages, and
			 carrying out any treatment prescribed by a duly licensed practitioner of the
			 healing arts.
(c) "Free library"
			 means a building or room containing collections of books, periodicals, other
			 written materials such as magazines and newspapers, and audio or visual
			 recordings. A free library must be accessible to the public for viewing,
			 listening to, or borrowing these materials without charge. A nominal fee may be
			 imposed for any materials that are damaged, lost, or not returned by the
			 borrower in a timely manner. In the context of this rule, a "free library" does
			 not include a library owned by an entity listed in
			 RCW
			 84.36.010(1).
(d) "Home for the sick or infirm" means any
			 home, place, or institution that operates or maintains facilities to provide
			 convalescent or chronic care, or both, for three or more persons not related by
			 blood or marriage to the operator, who by reason of illness or infirmity, are
			 unable to properly care for themselves.
(i)
			 The services must be provided to persons over a continuous period of
			 twenty-four hours or more.
(ii) A
			 boarding home, guest home, hotel, or similar institution that is offered to the
			 public as providing and supplying only room, board, or laundry services to
			 persons who do not need medical or nursing treatment or supervision is not
			 considered a "home for the sick or infirm" for purposes of this rule.
(e) "Hospital" means a nonprofit
			 organization, association, or corporation engaged in providing medical,
			 surgical, nursing, or related health care services for the prevention,
			 diagnosis, or treatment of human illness, pain, injury, disability, deformity,
			 or abnormality, including mental illness, treatment of mentally incompetent
			 persons, or treatment of chemically dependent persons. The term also includes:
(i) Buildings or portions of buildings that
			 are currently licensed as part of a hospital pursuant to chapters 70.41 or
			 71.12 RCW, and are part of an integrated, interrelated, homogeneous unit
			 exclusively used for hospital purposes. The licensed hospital must be able to
			 provide health care services to inpatients over a continuous period of
			 twenty-four hours or more;
(ii)
			 Administrative and support facilities integral and necessary to the functioning
			 of the licensed hospital;
(iii)
			 Buildings used as a residence for persons engaged or employed on a regular
			 basis in the operation of a licensed hospital. Such buildings include, but are
			 not limited to, a nurse's home or a residence for hospital employees;
			 and
(iv) Residential units
			 administered by a licensed hospital that are exclusively used to temporarily
			 house families of inpatients in an integrated program of therapy.
"Hospital" does not include:
(A) Hotels or similar places that furnish
			 only food and lodging or simple domiciliary care;
(B) Clinics or physician's offices, unless
			 licensed as part of a hospital;
(C)
			 Nursing homes as defined in chapter 18.51 RCW; and
(D) Maternity homes as defined in chapter
			 18.46 RCW.