// Deduction
Condominium homeowner maintenance fees
B&O Tax deduction · RCW 82.04.4298 · enacted 1979
Details
- Citation
- RCW 82.04.4298
- Study reference
- E1136-1
- Tax type
- B&O Tax
- Preference type
- Deduction
- Category
- Business
- Year enacted
- 1979
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 19.833 · FY 2026: 21.939 · FY 2027: 22.246
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: 21.337 · FY 2025: 21.636 · FY 2026: 21.939 · FY 2027: 22.246
CTI = confidential taxpayer information · D = unable to disclose
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: