Lodging for homeless people

From the 2024 DOR Tax Exemption Study

82.08.0299 - Lodging for homeless people Description Emergency lodging provided to homeless persons under a shelter voucher program is exempt from sales tax. The exemption applies for a period up to 30 consecutive days per recipient, the voucher must be given by a local government agency or private organization providing emergency food and shelter for homeless persons. Purpose To reduce the cost of providing housing services for the homeless. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.075 $0.076 $0.076 $0.077 Local Taxes $0.082 $0.083 $0.083 $0.084 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.069 $0.076 $0.077 Local Taxes $0.000 $0.076 $0.083 $0.084 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the population growth rate reflected in the Office of Financial Management November 2022 population forecast. - The costs of motel vouchers to Compass Health and the Housing Authority of King County are approximately 50% of the total