// Exemption

Self-help housing

Real Estate Excise Tax exemption · RCW 82.45.010(3)(u) · enacted 2019

All exemptions & deductions

Details

Citation
RCW 82.45.010(3)(u)
Study reference
E1523-1
Tax type
Real Estate Excise Tax
Preference type
Exemption
Category
Other
Year enacted
2019
End date
2030-01-01 00:00:00

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0.008 · FY 2026: 0.011 · FY 2027: 0.013
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0.017 · FY 2026: 0.021 · FY 2027: 0.025
Taxpayer savings — local ($M)
FY 2024: 0.008 · FY 2025: 0.009 · FY 2026: 0.011 · FY 2027: 0.013
Taxpayer savings — state ($M)
FY 2024: 0.017 · FY 2025: 0.02 · FY 2026: 0.021 · FY 2027: 0.025

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Laws & Rules Rule Making Agenda Print Rule making agenda Listed below is the Department of Revenue’s (department) semi-annual rule making agenda for publication in the Washington state register. This list identifies rules the department is currently working on and rules the department anticipates working on during the next six months. The information on this site is continually updated as the department files rule making notices, or as it otherwise deletes rules or adds rules that it anticipates working on over the next six months. This includes rules that are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule making priorities. Learn more about the rule making process . To receive notifications on rule making activities, sign up for email or text notifications. Current rule making activity Rule and Title Drafter Preproposal CR-101 Proposal CR-102 Expedited Proposal CR-105 Adoption CR-103 Reason for Anticipated Changes Description Audio Recordings WAC 458-29A-200 - Leasehold excise tax – Taxable rent and contract rent Mike Harper Anticipate CR-101 in 1st quarter of 2026. Anticipate CR-102 in 2nd quarter of 2026. N/A Anticipate

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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: