Exemption
Manufactured home communities
Real Estate Excise Tax exemption · RCW 82.45.010(3)(r) · enacted 2008
Details
- Citation
- RCW 82.45.010(3)(r)
- Study reference
- E1520-1
- Tax type
- Real Estate Excise Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 2008
- End date
- 2030-01-01 00:00:00
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.025 · FY 2026: 0.031 · FY 2027: 0.037
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0.097 · FY 2026: 0.119 · FY 2027: 0.143
- Taxpayer savings — local ($M)
- FY 2024: 0.024 · FY 2025: 0.027 · FY 2026: 0.031 · FY 2027: 0.037
- Taxpayer savings — state ($M)
- FY 2024: 0.093 · FY 2025: 0.108 · FY 2026: 0.119 · FY 2027: 0.143
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Home Forms & Publications Forms By Name: M Print Forms by name: M M A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Machine Worksheet, Vending Managed Audit Application (Fill-In) Manufactured/Mobile Home Community Registration (Fill-In) Manufactured/Mobile Home Parks, Appeal Petition (Fill-In) Manufacturer’s Application for Sales and Use Tax Deferral (Fill-In) Manufacturer’s Application for Sales and Use Tax Deferral for Lessor (Fill-In) Manufacturer's Sales and Use Tax Exemption Certificate for Manufacturing Machinery and Equipment (Fill-In) Motion Picture and Video Production Business Exemption Certificate (Mechanic/Auto Repair Businesses) Customer Rights Poster - This poster can be obtained by contacting the Department at 360-705-6705 or by email . Multiple Activities Tax Credit (Fill-In) Multi-Level/Direct Selling Organizations Tax Collection Agreement All Tax Collection No B&O Tax Collection Multi-Purpose Combined Excise Tax Returns Multi-State Tax (MTC) Exemption Certificate
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: