Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.59.005 Findings.
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The legislature finds that:(1) Many cities in Washington are actively planning for growth under the growth management act, chapter 36.70A RCW, and through tax incentives, the private market can assist Washington in meeting its housing goals;(2) Many downtown centers lack availabl…
RCW 82.59.007 Purpose.
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It is the purpose of this chapter to encourage the redevelopment of underutilized commercial property in targeted urban areas, thereby increasing affordable housing, employment opportunities, and helping accomplish the other planning goals of Washington cities. The legislative au…
RCW 82.59.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Affordable housing" means:(a) Homeownership housing intended for owner occupancy to low-income households whose monthly housing costs, including utilities other than t…
RCW 82.59.020 Sales and use tax deferral program—Creation.
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(1) For the purpose of creating a sales and use tax deferral program for conversion of a commercial building to provide affordable housing under this chapter, the governing authority must adopt a resolution of intention to create a sales and use tax deferral program as generally …
RCW 82.59.030 Initial application for a sales and use tax deferral.
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An owner of underutilized commercial property seeking a sales and use tax deferral for conversion of a commercial building to provide affordable housing under this chapter on an investment project must complete the following procedures:(1) The owner must apply to the city on form…
RCW 82.59.040 Conditional approval of applications—Conditions.
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The duly authorized administrative official or committee of the city may approve the application and grant a conditional certificate of program approval if it finds that:(1)(a) The investment project is set aside primarily for multifamily housing units and the applicant commits t…
RCW 82.59.050 Conditional approval of applications—Appeals.
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(1) The duly authorized administrative official or committee of the city must approve or deny an application filed under this chapter within 90 days after receipt of the application.(2) If the application is approved, the city must issue the applicant a conditional certificate of…
RCW 82.59.060 Application fee.
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The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority in administering the program under this chapter. The application fee must be paid at the time the appl…
RCW 82.59.070 Certificate of occupancy—Approval or denial of tax deferral—Appeals.
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(1) Within 30 days of the issuance of a certificate of occupancy for an eligible investment project, the conditional recipient must file with the city the following:(a) A description of the work that has been completed and a statement that the eligible investment project qualifie…
RCW 82.59.080 Annual report—Annual tax preference report—Report by city.
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(1) Thirty days after the anniversary of the date of issuance of the certificate of occupancy and each year thereafter for 10 years, the conditional recipient must file with a designated authorized representative of the city an annual report indicating the following:(a) A stateme…
RCW 82.59.090 Initiation of construction.
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(1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of const…
RCW 82.59.100 Sales and use tax deferral certificates.
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(1) After receiving the conditional certificate of program approval issued by the city and approval of an application by the department as provided in RCW 82.59.090(1), the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due …
RCW 82.59.110 Voluntary discontinuance.
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(1) If a conditional recipient voluntarily opts to discontinue compliance with the requirements of this chapter, the recipient must notify the city and department within 60 days of the change in use or intended discontinuance.(2) If, after the department has issued a sales and us…
RCW 82.59.120 Transfers of eligible projects.
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(1) Transfer of investment project ownership does not terminate the deferral. The deferral is transferred subject to the successor meeting the eligibility requirements of this chapter.(2) The transferor of an eligible project must notify the city and the department of such transf…
RCW 82.59.130 Tax preference performance statement.
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(1) This section is the tax preference performance statement for the tax preference contained in chapter 332, Laws of 2024. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of acti…
RCW 82.59.140 Multiple-unit housing property tax exemption program.
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An owner of underutilized commercial property claiming a sales and use tax deferral under this chapter may also apply for the multiple-unit housing property tax exemption program under chapter 84.14 RCW. For applicants receiving the property tax exemption under chapter 84.14 RCW,…