// 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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: R Print Forms by name: R R 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 Real estate excise tax forms Real Estate Excise Tax Amended Affidavit Certification - Form 84 0023 Real Estate Excise Tax Lack of Probate Affidavit for claiming an exemption based on inheritance - Form 84 0017 Real Estate Excise Tax Certification Co-Signor Exemption - Form 84 0022 Real Estate Excise Tax Certification for Self-Help Housing Exemption - 84 0018 Real Estate Excise Tax Forms Order Information - Form 84 0016 Real Estate Excise Tax Rates (Effective March 1, 2026) - Form 84 0013 Real Estate Excise Tax Rates Prior to January 1, 2026 - Form 84 0013 Real Estate Excise Tax Rates Prior to December 31, 2025 - Form 84 0013 Real Estate Excise Tax Rates Prior to March 31, 202 5 - Form 84 0013 Real Estate Excise Tax Refund Request - Form 84 0004 Real Estate Excise Tax Exemptions Exemption codes 1/1/2023 or after (Excel) Exemption codes prior to 1/1/2023 (Excel) WAC 458-61A Statement of Taxes Collected - Form 84 0005 Fill-in Fill-in - single Real Property Transfer Notification - Form 65 0037 Reconciliation of apportionable income - Form 40 2433 Online Paper Refund o
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: