2025 tax preference review: Multipurpose Senior Citizen Centers
25-10 final report | December 2025
Eric Whitaker, research analyst
Pete van Moorsel, tax review coordinator; Eric Thomas, legislative auditor
Legislative Auditor's conclusion
The preference meets the inferred objective of treating nonprofit multipurpose senior centers like government-owned senior centers. More than half of the nonprofit senior centers that qualified for the preference were not exempt from property tax under another preference.
Key points
- The preference provides an exemption from state and local property taxes for eligible nonprofit multipurpose senior centers.
- The inferred objective of the preference is to treat nonprofit multipurpose senior centers like government-owned senior centers for the purposes of property taxes.
- Fourteen (56%) of 25 senior centers with an exemption in 2024 did not claim other property tax exemptions before the preference was enacted in 2017.
Legislative Auditor’s recommendations
The Legislative Auditor makes one recommendation.
Recommendation #1
The Legislature should continue the tax preference.
- The preference meets the inferred objective of treating nonprofit senior centers the same as government-owned senior centers for the purposes of property taxes.
- The Legislature could also consider making the tax preference permanent, like the property tax exemption for government-owned property.
Legislation required: Yes.
Fiscal impact: If the Legislature continues the preference, beneficiaries would likely save $560,000 in 2028-2029.
Implementation date: 2027 legislative session.
Commission recommendation: Endorse without comment (HTML)
Read the full report
Multipurpose Senior Citizen Centers (HTML)