Application For Property Tax Exemption Instructions (Form Rev 63 0001-3) printable pdf download

Application For Property Tax Exemption Instructions (Form Rev 63 0001-3)

PLEASE READ ALL OF THESE INSTRUCTIONS CAREFULLY

BEFORE ATTEMPTING TO COMPLETE THIS FORM

THIS APPLICATION WILL BE DELAYED IF NOT COMPLETE

APPLICATION USE

This application is to be used by cemeteries and nonprofit organizations seeking exemption from: real property tax, personal

property tax, and leasehold excise tax.

FEES

The application fee is $35.00. The annual renewal fee is $8.75. Also, see FILING PERIOD AND PENALTIES.

FILING PERIOD AND PENALTIES

Claims for property tax exemption must be filed annually with the Department of Revenue between January and March 31

each year, or within 60 days of purchase or conversion of the property to an exempt use.

A late filing penalty of $10.00 per month or portion of a month shall be collected before the Department of Revenue will

consider any claim for property tax exemption when the completed claim is not filed by the due date.

THE EFFECTIVE DATE OF EXEMPTION, IF GRANTED, IS THE YEAR FOLLOWING THE YEAR OF

APPLICATION.

ALL APPLICATIONS MUST INCLUDE:

1. Parcel map for each parcel. May be obtained from the local county assessor.

2. Copy of the deed for real property, or, if leased, a copy of the lease agreement.

3. Site plan sketch which identifies location of buildings, parking area, landscaping, and undeveloped areas.

Dimensions required for undeveloped areas.

ALL INITIAL APPLICATIONS MUST ALSO INCLUDE:

1. Copy of your articles of incorporation or association, including all amendments.

2. Copy of your by-laws.

3. IRS letter, if you have been granted an exemption from federal income tax.

FUTURE CHURCH SITES

Applications for future church sites must be accompanied with proposed site plans, building permits, minutes of meetings

pertaining to the building of the church; such as purchasing of the land, funding of the project, selecting the architect and

establishing the time frame for completion; and other documentation which will verify the intent to build within a reasonable

time.

LEASED PROPERTY

If claiming exemption on leased property, attach a complete copy of the lease or rental agreement.

LEASEHOLD EXCISE TAX

When filing for the Leasehold Excise Tax exemption, complete Items 4 & 5 as if you owned the property. Attach a copy of

the lease and indicate in Item 7 “See Attached Lease”.

QUESTIONS?

If you have any questions, please call Olympia at (360) 753-1941, Kennewick at (509) 585-1524, Spokane at (509) 482-

3845, or Seattle at (206) 389-2694.

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REV 63 0001-3 (10-03-96)

Application For Property Tax Exemption Instructions (Form Rev 63 0001-3)