// Exemption

Foreclosure; deeds in lieu of foreclosure

Real Estate Excise Tax exemption · RCW 82.45.010(3)(j) · enacted 1953

All exemptions & deductions

Details

Citation
RCW 82.45.010(3)(j)
Study reference
E1512-1
Tax type
Real Estate Excise Tax
Preference type
Exemption
Category
Other
Year enacted
1953
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.96 · FY 2026: 1.2 · FY 2027: 1.47
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 2.17 · FY 2026: 2.65 · FY 2027: 3.16
Taxpayer savings — local ($M)
FY 2024: 0.94 · FY 2025: 1.06 · FY 2026: 1.2 · FY 2027: 1.47
Taxpayer savings — state ($M)
FY 2024: 2.08 · FY 2025: 2.42 · FY 2026: 2.65 · FY 2027: 3.16

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Laws & Rules Rule Making Activities 2016 Rule And Tax Advisory Adoptions And Repeals Print 2016 Rule and Tax Advisory adoptions and repeals Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 360-705-6705. Also, see more information regarding the Department's rule making process , including rule making currently in progress and how to participate. Rules: WAC - Washington Administrative Code Interpretive Statements: ETA - Excise Tax Advisory, PTA - Property Tax Advisory Note: Select a year below to see what actions took place during that year. Select an action (link) to see details of that action. 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 December 2016 WAC 458-40-540 - Forest land values 2017 WAC 458-40-660 - Timber excise tax—Stumpage value tables—Stumpage value adjustments WAC 458-18-220 - Refunds – Rate of interest WAC 458-30-262 - Agricultural land valuation – Interest rate – Property tax component WAC 458-30-590 - Rate of inflation – Publication – Interest rate - Calculation WAC 458-20-252 - Hazardous substance tax WAC 458-20-281 - Petroleum product tax WAC 458-20-

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: