Washington § 84.36.350 - Property owned and used for sheltered workshops for persons with disabilities.

Full text of Washington Revised Code of Washington § 84.36.350 — Property owned and used for sheltered workshops for persons with disabilities., with citation guidance and answers to common questions.

§ 84.36.350. Property owned and used for sheltered workshops for persons with disabilities.

(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.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 84.36.350

What does Revised Code of Washington § 84.36.350 cover?

Section 84.36.350 ("Property owned and used for sheltered workshops for persons with disabilities.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 84.36.350?

A common citation format is "Revised Code of Washington § 84.36.350" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 84.36.350 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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