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<p class="MsoNormal"><span style="font-size:11.0pt">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).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:Lato-Semibold;color:#182B4C">JOHN F. SHERWOOD, JR. |
</span></b><b><span style="font-size:11.0pt;font-family:Lato-Semibold;color:#182B4C">PRK</span></b><b><span style="font-size:13.5pt;font-family:Lato-Semibold;color:#182B4C">
</span></b><b><span style="font-size:11.0pt;font-family:Lato-Semibold;color:#182B4C">Livengood</span></b><b><span style="font-size:11.0pt;font-family:Lato-Semibold;color:#182B4C"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:Lato-Semibold;color:#182B4C">Partner<o:p></o:p></span></b></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Lato",sans-serif;color:#1A1A1A">Peterson Russell Kelly Livengood
</span><span style="font-size:8.0pt;font-family:"Lato",sans-serif;color:#1A1A1A">PLLC</span><span style="font-size:10.0pt;font-family:"Lato",sans-serif;color:#1A1A1A"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Lato",sans-serif;color:#1A1A1A">10900 NE 4th Street, Suite 1850<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Lato",sans-serif;color:#1A1A1A">Bellevue, WA 98004</span><span style="font-family:"Lato",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Lato",sans-serif;color:#1A1A1A">D: 425.990.4029
</span><span style="font-size:10.0pt;font-family:"Lao UI",sans-serif"> | F:</span><span style="font-size:10.0pt;font-family:"Lato",sans-serif;color:#1A1A1A"> 425.451.0714</span><span style="font-family:"Lato",sans-serif;color:#1A1A1A"> <br>
</span><span style="font-size:9.0pt;font-family:"Lato",sans-serif"><a href="mailto:jsherwoodjr@prklaw.com"><span style="color:blue">jsherwoodjr@prklaw.com</span></a><span style="color:#1A1A1A"> <b>| </b> </span></span><span style="font-family:"Times New Roman",serif"><a href="http://www.prklaw.com/"><span style="font-size:9.0pt;font-family:"Lato",sans-serif;color:blue">www.prklaw.com</span></a></span><span style="font-size:9.0pt;font-family:"Lato",sans-serif;color:#1A1A1A"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Paul Okner<br>
<b>Sent:</b> Thursday, June 11, 2026 3:23 PM<br>
<b>To:</b> WSBA Real Property Listserv <WSBARP@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] Nonprofit Property Tax Exemption - LLC<o:p></o:p></span></p>
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<p class="MsoNormal">Hi all,<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">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.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Sincerely,</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">-Paul Okner</span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-family:"Arial Narrow",sans-serif">Fremont Law PLLC</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial Narrow",sans-serif">3429 Fremont Pl. N., Suite 305</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial Narrow",sans-serif">Seattle, WA 98103</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial Narrow",sans-serif">(206) 399 - 1922</span><o:p></o:p></p>
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