SHB 2133
In CommitteeHouse
Senior citizen centers/tax
Making the property tax exemption for multipurpose senior citizen centers permanent.
This status may be delayed. See Action History below for the latest updates.
How does a bill become law?
- Introduced: The bill is filed and assigned a number.
- Committee: A subject-matter committee holds hearings, takes public testimony, and decides whether to advance the bill.
- Floor Vote: The full chamber (House or Senate) debates and votes on the bill.
- Opposite Chamber: The bill repeats the committee and floor vote process in the other chamber.
- Governor: The Governor reviews the bill and decides whether to sign or veto it.
- Signed: The bill has been signed into law.
AI Analysis
This bill makes permanent the property tax exemption for qualifying multipurpose senior citizen centers, removing the previous expiration date and ensuring the exemption continues indefinitely without renewal requirements.
- Makes permanent the property tax exemption for qualifying multipurpose senior citizen centers that was previously set to expire.
- Clarifies that the existing sunset provision in RCW 83.32.805 does not apply to the exemption created in chapter 301, Laws of 2017.
- Ensures qualifying centers do not need to reapply or renew their exemption after the original expiration date.
Who is affected
- Multipurpose senior citizen centers — Senior citizen centers that qualify as 'multipurpose' may continue to receive a property tax exemption without needing to reapply or renew it periodically.
Pro/Con Analysis
Stronger case for benefits
Potential Benefits (4)
By making the exemption permanent and eliminating renewal requirements, the bill ensures stable, long-term financial support for multipurpose senior citizen centers, enabling them to maintain operations and continue offering critical services—including wellness checks, meal programs, and social support—that enhance safety and well-being for older adults, especially those who are isolated or low-income.
Public SafetyPeopleRef: Sec. 1. RCW 83.32.805 does not apply to the tax preference created in section 2, chapter 301, Laws of 2017.Multipurpose senior citizen centers often serve as hubs for health education, vaccination clinics, mental health screenings, and connections to home-based care; the exemption helps preserve these services, particularly for low- and fixed-income seniors who rely on them for access to preventive care and chronic disease management.
HealthcarePeopleRef: Sec. 1. RCW 83.32.805 does not apply to the tax preference created in section 2, chapter 301, Laws of 2017.The exemption supports the sustainability of senior centers that provide housing-adjacent services—such as aging-in-place support, home repair referrals, and eviction prevention counseling—helping older adults remain safely housed and avoid institutionalization, which is especially critical in Washington’s high-cost housing markets.
HousingPeopleRef: Sec. 1. RCW 83.32.805 does not apply to the tax preference created in section 2, chapter 301, Laws of 2017.While not directly funding schools, the bill supports intergenerational programs and volunteer networks run through senior centers that assist students (e.g., literacy tutoring, mentorship), and helps preserve community infrastructure that supports lifelong learning and civic engagement.
EducationPeopleRef: Sec. 1. RCW 83.32.805 does not apply to the tax preference created in section 2, chapter 301, Laws of 2017.
Potential Concerns (1)
The bill permanently removes property tax revenue from local governments by exempting qualifying multipurpose senior citizen centers, reducing funds available for public services like schools, roads, and emergency response. Though the fiscal impact is described as modest, repeated annual exemptions accumulate over time, and the loss is regressive—shifting burden to other taxpayers or reducing service quality in already under-resourced areas.
Local GovernmentPeopleRef: Sec. 1. RCW 83.32.805 does not apply to the tax preference created in section 2, chapter 301, Laws of 2017.
Who Is Most Affected
Senior citizen centers that qualify as multipurpose gain long-term financial stability and operational certainty, allowing them to plan multi-year programs without fear of losing tax-exempt status. This is especially valuable for centers serving low-income seniors, who rely on stable funding to keep doors open and services running.
Older adults—particularly low- and fixed-income seniors—benefit from continued access to health, social, and safety services provided through these centers. The exemption helps prevent service cuts that could otherwise force seniors into institutional care or isolation.
Local governments (counties and municipalities) experience a small but persistent reduction in property tax revenue. While the fiscal impact is modest per center, the cumulative effect across counties and over time reduces funds for public safety, infrastructure, and schools—particularly impactful in rural or fiscally strained jurisdictions.
Property taxpayers (especially homeowners) may see modest indirect effects if local governments reduce services or shift tax burdens to compensate for lost revenue, though the scale is small given the limited number of exempt centers.
Nonprofit and community-based organizations that operate or partner with senior centers benefit from policy stability, enabling better resource planning and grant applications. However, they do not directly receive the tax benefit—the centers do.