// Exemption
Condemnation proceedings
Real Estate Excise Tax exemption · RCW 82.45.010(3)(h) · enacted 1951
Details
- Citation
- RCW 82.45.010(3)(h)
- Study reference
- E1510-1
- Tax type
- Real Estate Excise Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 1951
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 2.5 · FY 2026: 3.2 · FY 2027: 3.8
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 10.6 · FY 2026: 12.9 · FY 2027: 15.1
- Taxpayer savings — local ($M)
- FY 2024: 2.5 · FY 2025: 2.8 · FY 2026: 3.2 · FY 2027: 3.8
- Taxpayer savings — state ($M)
- FY 2024: 10.1 · FY 2025: 11.8 · FY 2026: 12.9 · FY 2027: 15.1
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
**Exemption Code** | **Exemption Title** | **Effective From** | **Effective To** ---|---|---|--- 35.42.090 | Leases exempted from certain taxes / non-real estate | 07/01/1975 | - 458-20-192(9)(f) | Indians - Sale of land located in Indian country | 08/02/2002 | - 458-29A-400 | Leasehold excise tax | 01/01/1900 | - 458-61A-100(5) | Indians - Sale of land located in Indian country | 08/05/2005 | - 458-61A-102(17)(d)(v) | Mobile home park sold to co-op of owners. SUNSETS 12/31/2018 | 08/05/2005 | 12/31/2018 458-61A-102(17)(d)(v) | Mobile home park sold to co-op of owners. | 07/28/2019 | 03/01/2020 458-61A-102(20)(d)(v) | Mobile home park sold to co-op of owners | 03/02/2020 | 01/01/2030 458-61A-103(2) | Transfers involving underlying debt with no recourse and no other consideration | 08/05/2005 | 04/22/2019 458-61A-104(1)(a) | Purchaser's agreement | 08/05/2005 | - 458-61A-105(3) | Mobile and floating home sales - subject to sales or use tax | 08/05/2005 | - 458-61A-106(1)(b) | Exempt lease | 08/05/2005 | 11/10/2018 458-61A-106(3) | Improvements removed from land | 08/05/2005 | - 458-61A-107 | Sales of options | 08/05/2005 | - 458-61A-108(1) | Contractor | 08/05/2005 |
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: