Exclusion

Foreclosure relocation assistance

Real Estate Excise Tax exclusion · RCW 82.45.030(3) · enacted 1951

All exemptions & deductions

Details

Citation
RCW 82.45.030(3)
Study reference
E1525-1
Tax type
Real Estate Excise Tax
Preference type
Exclusion
Category
Other
Year enacted
1951
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Special Notices Foreclosure, Local Property Tax Incentives, Very Low-income Housing (combined Notices)- Legislative Updates Print Foreclosure, local property tax Incentives, very low-income housing (combined notices)- legislative updates Issue Date July 29, 2019 The 2019 Legislature passed several bills related to property foreclosure, local property tax incentives, and very low income housing property tax exemptions. This special notice explains these bills. All of these bills are effective July 28, 2019. HB 1634 – Requiring property sold in tax lien foreclosure proceedings to be sold as is. House Bill 1634 (HB 1634) clarifies that property sold in a tax lien foreclosure sale must be sold “as is.” RCW 84.64.080 . “As is” means there is no guarantee or warranty of any kind, express or implied, relative to: Title, eligibility to build upon or subdivide the property Zoning classification Size Location Fitness for any use or purpose Any other feature or condition of a foreclosed property sold pursuant to this chapter or sold pursuant to chapter 36.35 RCW as a tax title property SHB 1746 – Incentivizing the development of commercial off

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: