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WashingtonSB 55292025-2026 Regular SessionSenateWALLET

Amending the county population threshold for counties that may exempt from taxation the value of accessory dwelling units to incentivize rental to low-income households.

Sponsored By: Chris Gildon (Republican)

Became Law

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

Property tax break for home upgrades

If you improve a single-family home, the added value can be tax‑exempt for three assessment years. The exempt amount is the smaller of the improvement’s value or 30% of the original home’s value. You must file a notice with the county assessor before you build. You can claim this only once every five years. It applies to property taxes collected in 2026 and later, and runs through January 1, 2034.

ADU tax break for low-income rentals

Counties that opt in can exempt an ADU’s value from property tax if it is rented to a low‑income household. Low‑income means at or below 60% of your county’s median income (HUD). The lease must be at least 12 months, rent can be no more than 30% of the tenant’s income, and the unit cannot house your immediate family. You must apply each year and provide tenant income proof. In counties over 1,500,000 people, attached or detached units may qualify and local fees or compliance checks may apply; in 900,000–1,500,000 counties, only detached units can qualify and a local resolution is required. Opt‑in governments must help tenants when an exemption ends. The program applies to taxes collected starting in 2026 and ends January 1, 2034.

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Sponsors & Cosponsors

Sponsor

  • Chris Gildon

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 137 • No: 8

House vote • 4/15/2025

3rd Reading & Final Passage

Yes: 89 • No: 8 • Other: 1

Senate vote • 3/11/2025

3rd Reading & Final Passage

Yes: 48 • No: 0 • Other: 1

Actions Timeline

  1. Effective date 7/27/2025.

    5/7/2025Senate

  2. Chapter 207, 2025 Laws.

    5/7/2025Senate

  3. Governor signed.

    5/7/2025legislature

  4. Delivered to Governor.

    4/22/2025legislature

  5. President signed.

    4/18/2025legislature

  6. Speaker signed.

    4/18/2025legislature

  7. Third reading, passed; yeas, 89; nays, 8; absent, 0; excused, 1.

    4/15/2025Senate

  8. Rules suspended. Placed on Third Reading.

    4/15/2025Senate

  9. Rules Committee relieved of further consideration. Placed on second reading.

    4/14/2025Senate

  10. Referred to Rules 2 Review.

    4/7/2025Senate

  11. FIN - Majority; do pass.

    4/4/2025Senate

  12. FIN - Executive action taken by committee.

    4/4/2025Senate

  13. First reading, referred to Finance.

    3/13/2025Senate

  14. Third reading, passed; yeas, 48; nays, 0; absent, 0; excused, 1.

    3/11/2025Senate

  15. Rules suspended. Placed on Third Reading.

    3/11/2025Senate

  16. Floor amendment(s) adopted.

    3/11/2025Senate

  17. Placed on second reading by Rules Committee.

    3/5/2025Senate

  18. Passed to Rules Committee for second reading.

    2/18/2025Senate

  19. Minority; without recommendation.

    2/13/2025Senate

  20. WM - Majority; do pass.

    2/13/2025Senate

  21. First reading, referred to Ways & Means.

    1/27/2025Senate

  22. Introduced

    1/27/2025Senate

Bill Text

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