Housing for developmentally disabled persons

From the 2024 DOR Tax Exemption Study

82.45.010(3)(t) - Housing for developmentally disabled persons Description Transfers of real property by a legal representative of a person with developmental disabilities to a qualified entity that provides residential supported living for persons with developmental disabilities are not subject to state or local real estate excise tax. Purpose To expand housing opportunities for persons with developmental disabilities. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues because currently no exemption taxpayers use it. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions No taxpayers currently use this exemption. We expect no usage during the forecasted period of this study. Data Sources Department of Revenue, Real estate excise tax data Additional Additional Information Information Category: Business Year Enacted: 2018 Primary Beneficiaries: Those transferring property as a legal representative of a