[WSBARP] Nonprofit Property Tax Exemption - LLC

[John Sherwood Jr.]

Paul, I had a similar situation with a wholly owned/disregarded entity. I requested and obtained a ruling from the DOR confirming that the exemption would apply.  They will issue a binding opinion if you provide the party names and property information. You can apply for it online – they say it takes about 30 days (which was correct in my case).

John

JOHN F. SHERWOOD, JR. | PRK Livengood
Partner

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Peterson Russell Kelly Livengood PLLC
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Bellevue, WA 98004
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From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Paul Okner
Sent: Thursday, June 11, 2026 3:23 PM
To: WSBA Real Property Listserv <WSBARP at lists.wsbarppt.com>
Subject: [WSBARP] Nonprofit Property Tax Exemption - LLC

Hi all,

501c3 Nonprofit is otherwise eligible for a property tax exemption under RCW 84.36.  However, it intends to take title to the land via a wholly-owned LLC.  I assume the exemption should still be granted based on clear ownership documentation and proof of tax-exempt status of the parent, but have you experienced otherwise?  Any DOR cautionary tales to share, or ways to ensure the exemption?  Many thanks.

Sincerely,

-Paul Okner
Fremont Law PLLC
3429 Fremont Pl. N.,  Suite 305
Seattle, WA 98103
(206) 399 - 1922

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