Revised Code of Washington

Wash. Rev. Code § 84.36.350 (2026)

Property owned and used for sheltered workshops for persons with disabilities

✓ current as of May 2026

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(1) The following property shall be exempt from taxation:

(a) Real or personal property owned and used by a nonprofit corporation in connection with the operation of a sheltered workshop for persons with disabilities, and used primarily in connection with the manufacturing and the handling, sale or distribution of goods constructed, processed, or repaired in such workshops or centers; and

(b) Inventory owned by a sheltered workshop for sale or lease by the sheltered workshop or to be furnished under a contract of service, including raw materials, work in process, and finished products.

(2) Unless a different meaning is plainly required by the context, "sheltered workshop" means a rehabilitation facility, or that part of a rehabilitation facility operated by a nonprofit corporation, where any manufacture or handiwork is carried on and operated for the primary purpose of: (a) Providing gainful employment or rehabilitation services to persons with disabilities as an interim step in the rehabilitation process for those who cannot be readily absorbed in the competitive labor market or during such time as employment opportunities for them in the competitive labor market do not exist; or (b) providing evaluation and work adjustment services for persons with disabilities.

[ 2020 c 274 s 70; 1999 c 358 s 17; 1975 1st ex.s. c 3 s 1; 1970 ex.s. c 81 s 1.]

Notes:

Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.

Notes of Decisions

Cited in 2 cases, 1973–1989 · leading case: Hous. Auth. of Sunnyside v. Sunnyside Valley Irrigation Dist., 772 P.2d 473 (Wash. 1989).

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Hous. Auth. of Sunnyside v. Sunnyside Valley Irrigation Dist., 772 P.2d 473 (Wash. 1989). · cites it 2× “260); and sheltered workshops for the handicapped (RCW 84.36.350). While the majority is correct in noting that we are concerned only with the two parties before us, the absence of any logical limits to its argument exposes the absence of any principle in its decision.”

Tacoma Goodwill Indus. Rehab. Ctr., Inc. v. Cnty. of Pierce, 518 P.2d 196 (Wash. Ct. App. 1973). “In 1970 the legislature enacted RCW 84.36.350 and 84.36.353 exempting “sheltered workshops” from taxation.”

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