// Waiver

Delinquency penalty and interest waivers

Property Tax waiver · RCW 84.56.025 · enacted 1984

All exemptions & deductions

Details

Citation
RCW 84.56.025
Study reference
E1459-1
Tax type
Property Tax
Preference type
Waiver
Category
Individuals
Year enacted
1984
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.16 · FY 2026: 0.16 · FY 2027: 0.16
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — local ($M)
FY 2024: 0.16 · FY 2025: 0.16 · FY 2026: 0.16 · FY 2027: 0.16
Taxpayer savings — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Special Notices Legislative Changes To Select Property Tax Exemptions Print Legislative changes to select property tax exemptions Issue Date June 11, 2020 Intended audience: County assessors, county treasurers, property tax exemption recipients, mosquito control districts, and mobile and manufactured homeowners. The 2020 Legislature passed several bills relating to property tax exemptions including those for multi-family housing, improvements to single-family dwellings, historic property, nonprofit schools, mosquito control districts, and interest and penalty relief for qualified mobile and manufactured homeowners. These bills take effect June 11, 2020. SHB 2950 Multi-family housing Substitute House Bill 2950 (SHB 2950) provides an exemption extension until Dec. 31, 2021, for existing 12-year multi-family housing property with a tax exemption under RCW 84.14.020 set to expire after June 11, 2020 but before Dec. 31, 2021, and in compliance with any eligibility criteria. The city or county that issued the original exemption is required to notify the county assessor and the applicant of this extension. 2SSB 6231 Improvements to single-

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