// Exemption
Low-income housing
Real Estate Excise Tax exemption · RCW 82.45.010(3)(s) · enacted 2018
Details
- Citation
- RCW 82.45.010(3)(s)
- Study reference
- E1521-1
- Tax type
- Real Estate Excise Tax
- Preference type
- Exemption
- Category
- Other
- Year enacted
- 2018
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 1.2 · FY 2026: 1.5 · FY 2027: 1.8
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 5.7 · FY 2026: 7 · FY 2027: 8.3
- Taxpayer savings — local ($M)
- FY 2024: 1.1 · FY 2025: 1.3 · FY 2026: 1.5 · FY 2027: 1.8
- Taxpayer savings — state ($M)
- FY 2024: 5.4 · FY 2025: 6.3 · FY 2026: 7 · FY 2027: 8.3
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
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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: