The bill creates a new statutory section that makes the property tax exemption for multipurpose senior citizen centers permanent by stating that RCW 82.32.805 does not apply to the tax preference created in section 2, chapter 301, Laws of 2017. In substance it adds a new law provision that changes how an existing statute (RCW 82.32.805) applies to that specific 2017 tax preference. This is a statutory, procedural change affecting tax preference law rather than a criminal or penalty change. It adds a new section to state law and modifies the applicability of RCW 82.32.805 with respect to the 2017 tax preference for multipurpose senior citizen centers. The text of RCW 82.32.805 and the text of the tax preference in section 2, chapter 301, Laws of 2017 are not included here, so the full legal effect of saying RCW 82.32.805 “does not apply” cannot be determined from the provided facts. No effective date, implementing agencies, procedures, or fiscal impacts are specified in the available material.

If enacted, multipurpose senior citizen centers would keep their property tax exemption on a permanent basis, which likely lowers their ongoing operating costs and eases pressure on their budgets for maintenance and services. The most affected parties are those centers (which would pay less in property taxes) and local taxing districts (which would likely see reduced property tax revenue and may need to adjust budgets or services to make up the difference). The bill also says RCW 82.32.805 does not apply to the specific tax preference created by section 2, chapter 301, Laws of 2017, but the text of RCW 82.32.805 and the 2017 preference are not included here, so it is unclear how administrative duties, eligibility rules, or fiscal interactions change in practice and which state or local agencies will need to alter procedures.