Washington 2025-2026 Regular Session Status: Passed Senate 5 D cosponsors

SB 6201 — Establishing tax exemptions for property used as affordable housing owned or operated by a social housing agency.

Last action — Referred to Ways & Means.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced January 16, 2026. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Prognosis

Advancing 36% · moderate confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • Passed Senate

    Current position in the legislative process.

  • 5 sponsors

    1 primary, 4 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (5 D).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

844 added · 966 removed

Plain-language change summary

The latest version of Bill SB 6201 clarifies the definition of "sale" in relation to real property transactions by including various types of ownership transfers and contracts. Notably, it emphasizes leases with options to purchase and clarifies that property improvements on rented land are part of the sale definition. These changes aim to ensure a comprehensive understanding of property transactions, which is important for both buyers and sellers in the housing market. This clarity could help prevent legal disputes and ensure smoother transactions in real estate.

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S-4603.1 SUBSTITUTE SENATE BILL 6201 State of Washington 69th Legislature 2026 Regular Session By Senate Housing (originally sponsored by Senators Slatter, Nobles, Saldaña, Valdez, and C.
S-3958.1 SENATE BILL 6201 State of Washington 69th Legislature 2026 Regular Session By Senators Slatter, Nobles, Saldaña, Valdez, and C.
Wilson) READ FIRST TIME 02/04/26.
Wilson Read first time 01/16/26.
Referred to Committee on Housing.
amending RCW 82.45.010, 82.45.010, 84.36.805, 84.36.805, 84.36.815, and 84.36.815;
amending RCW 82.45.010, 82.45.010, 84.36.805, and 84.36.805;
creating new sections;
creating a new section;
The term p.
The term also includes the grant, assignment, quitclaim, sale, or transfer of improvements constructed upon leased land.
1 SSB 6201 also includes the grant, assignment, quitclaim, sale, or transfer of improvements constructed upon leased land.
p.
(2)(a) The term "sale" also includes the transfer or acquisition within any 36 month period of a controlling interest in any entity with an interest in real property located in this state for a valuable consideration.
1 SB 6201 (2)(a) The term "sale" also includes the transfer or acquisition within any 36 month period of a controlling interest in any entity with an interest in real property located in this state for a valuable consideration.
(d) A cancellation or forfeiture of a vendee's interest in a contract for the sale of real property, whether or not such contract p.
(d) A cancellation or forfeiture of a vendee's interest in a contract for the sale of real property, whether or not such contract contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage.
2 SSB 6201 contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage.
p.
(e) The partition of property by tenants in common by agreement or as the result of a court decree.
2 SB 6201 (e) The partition of property by tenants in common by agreement or as the result of a court decree.
These include transfers to a corporation or partnership which is wholly owned by the transferor and/or the transferor's spouse or domestic partner or p.
These include transfers to a corporation or partnership which is wholly owned by the transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner.
3 SSB 6201 children of the transferor or the transferor's spouse or domestic partner.
However, if thereafter such transferee corporation or p.
However, if thereafter such transferee corporation or partnership voluntarily transfers such real property, or such transferor, spouse or domestic partner, or children of the transferor or the transferor's spouse or domestic partner voluntarily transfer stock in the transferee corporation or interest in the transferee partnership capital, as the case may be, to other than (i) the transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner, (ii) a trust having the transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner as the only beneficiaries at the time of the transfer to the trust, or (iii) a corporation or partnership wholly owned by the original transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner, within three years of the original transfer to which this exemption applies, and the tax on the subsequent transfer has not been paid within 60 days of becoming due, excise taxes become due and payable on the original transfer as otherwise provided by law.
3 SB 6201 partnership voluntarily transfers such real property, or such transferor, spouse or domestic partner, or children of the transferor or the transferor's spouse or domestic partner voluntarily transfer stock in the transferee corporation or interest in the transferee partnership capital, as the case may be, to other than (i) the transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner, (ii) a trust having the transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner as the only beneficiaries at the time of the transfer to the trust, or (iii) a corporation or partnership wholly owned by the original transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner, within three years of the original transfer to which this exemption applies, and the tax on the subsequent transfer has not been paid within 60 days of becoming due, excise taxes become due and payable on the original transfer as otherwise provided by law.
This subsection (3)(q)(ii) does not apply to that part of the transfer involving property received that is the real property interest that the person or persons originally contributed to the entity or when one or more persons who did not contribute real property or belong to the entity at a time when real property was purchased receive cash or personal property in exchange p.
This subsection (3)(q)(ii) does not apply to that part of the transfer involving property received that is the real property interest that the person or persons originally contributed to the entity or when one or more persons who did not contribute real property or belong to the entity at a time when real property was purchased receive cash or personal property in exchange for that person or persons' interest in the entity.
4 SSB 6201 for that person or persons' interest in the entity.
The real estate excise tax under this subsection (3)(q)(ii) is imposed upon the p.
The real estate excise tax under this subsection (3)(q)(ii) is imposed upon the person or persons who previously held a controlling interest in the entity.
4 SB 6201 person or persons who previously held a controlling interest in the entity.
p.
(A) The adult child with developmental disabilities of the transferor of the residential property must be allowed to reside in p.
5 SSB 6201 (A) The adult child with developmental disabilities of the transferor of the residential property must be allowed to reside in the residence or successor property so long as the placement is safe and appropriate as determined by the department of social and health services;
5 SB 6201 the residence or successor property so long as the placement is safe and appropriate as determined by the department of social and health services;
p.
(iv) In order to receive an exemption under this subsection (3)(t) an affidavit must be submitted by the transferor of the p.
6 SSB 6201 (iv) In order to receive an exemption under this subsection (3)(t) an affidavit must be submitted by the transferor of the residential property and must include a copy of the transfer agreement and any other documentation as required by the department.
6 SB 6201 residential property and must include a copy of the transfer agreement and any other documentation as required by the department.
501(c) of the internal revenue code of 1986, as amended, as of October 1, 2019, and that is the developer of self-help housing.
501 (c) of the internal revenue code of 1986, as amended, as of October 1, 2019, and that is the developer of self-help housing.
A qualifying grantee that is a social housing agency must record a covenant at the time of transfer that the property will primarily be used for low- income housing for a period of at least 15 years.
A qualifying grantee that is a social housing agency must record a covenant at the time of transfer that prohibits using the property for any purpose other than for low-income housing for a period of at least 15 years.
At a minimum, the covenant must address price restrictions and household income limits p.
At a minimum, the covenant must address price restrictions and household income limits for the low-income housing.
7 SSB 6201 for the low-income housing.
A qualifying grantee must comply with the requirements described in (v)(i)(A), p.
A qualifying grantee must comply with the requirements described in (v)(i)(A), (B), or (C) of this subsection and must also certify, by affidavit at the time of sale or transfer, that it intends to comply with those requirements.
7 SB 6201 (B), or (C) of this subsection and must also certify, by affidavit at the time of sale or transfer, that it intends to comply with those requirements.
If the new qualifying grantee fails to satisfy the requirements described in (v)(i)(A), (B), or (C) of this subsection, only the new qualifying grantee is liable for the payment of taxes required by p.
If the new qualifying grantee fails to satisfy the requirements described in (v)(i)(A), (B), or (C) of this subsection, only the new qualifying grantee is liable for the payment of taxes required by (v)(ii) of this subsection.
8 SSB 6201 (v)(ii) of this subsection.
(iv) Each affidavit must be filed with the department upon completion of the sale or transfer of property, including transfers from a qualifying grantee to a different qualifying grantee.
p.
8 SB 6201 (iv) Each affidavit must be filed with the department upon completion of the sale or transfer of property, including transfers from a qualifying grantee to a different qualifying grantee.
(A) "Low-income" has the same meaning as in (u) of this subsection;
(A) "Qualifying grantee" means a nonprofit entity as defined in RCW 84.36.560, a nonprofit entity or qualified cooperative association as defined in RCW 84.36.049, a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, a county or municipal corporation, or a social housing agency;
(B) "Moderate-income household" means a single person, family, or unrelated persons living together whose adjusted income is more than 80 percent but at or below 115 percent of the median household income adjusted for household size, for the county where the household is located, as reported by the United States department of housing and urban development;
(B) "Low-income" has the same meaning as in (u) of this subsection;
(C) "Qualifying grantee" means a nonprofit entity as defined in RCW 84.36.560, a nonprofit entity or qualified cooperative association as defined in RCW 84.36.049, a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, a county or municipal corporation, or a social housing agency;
(C) "Moderate-income household" means a single person, family, or unrelated persons living together whose adjusted income is at or below 120 percent of the median household income adjusted for household size, for the county where the household is located, as reported by the United States department of housing and urban development;
(D) "Social housing" means mixed-income housing that is made available by a social housing agency for a period of at least 99 years to primarily serve low-income or moderate-income households;
and (D) "Social housing agency" means a public development authority or other public or quasi-public entity established under state or local law for the purpose of owning, developing, or financing housing affordable to low-income or moderate-income households, including any successor entity performing substantially similar functions.
and (E) "Social housing agency" means any public corporation created under RCW 35.21.730(5) for the purpose of developing, maintaining, and operating social housing.
Social housing agency does not include a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, or a county or municipal corporation.
(A) "Affordable housing development" means a development with housing provided to households with a household income that does not p.
(A) "Affordable housing development" means a development with housing provided to households with a household income that does not exceed 80 percent of median household income at initial occupancy, p.
9 SSB 6201 exceed 80 percent of median household income at initial occupancy, adjusted for household size, for the county in which the dwelling is located.
9 SB 6201 adjusted for household size, for the county in which the dwelling is located.
(C) "Nonprofit organization" means an organization exempt from taxation under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C.
(C) "Nonprofit organization" means an organization exempt from taxation under section 501 (c)(3) of the internal revenue code of 1986 (26 U.S.C.
For all other purposes under p.
For all other purposes under this chapter, the date upon which the option is exercised is the date of the transfer or acquisition of the controlling interest.
10 SSB 6201 this chapter, the date upon which the option is exercised is the date of the transfer or acquisition of the controlling interest.
p.
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(c) For purposes of this subsection, all acquisitions of persons acting in concert must be aggregated for purposes of determining whether a transfer or acquisition of a controlling interest has taken place.
10 SB 6201 (c) For purposes of this subsection, all acquisitions of persons acting in concert must be aggregated for purposes of determining whether a transfer or acquisition of a controlling interest has taken place.
11 SSB 6201 (h) Transfers by appropriation or decree in condemnation proceedings brought by the United States, the state or any political subdivision thereof, or a municipal corporation.
11 SB 6201 (h) Transfers by appropriation or decree in condemnation proceedings brought by the United States, the state or any political subdivision thereof, or a municipal corporation.
12 SSB 6201 the time of the transfer to the trust, or (iii) a corporation or partnership wholly owned by the original transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner, within three years of the original transfer to which this exemption applies, and the tax on the subsequent transfer has not been paid within sixty days of becoming due, excise taxes become due and payable on the original transfer as otherwise provided by law.
12 SB 6201 the time of the transfer to the trust, or (iii) a corporation or partnership wholly owned by the original transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner, within three years of the original transfer to which this exemption applies, and the tax on the subsequent transfer has not been paid within sixty days of becoming due, excise taxes become due and payable on the original transfer as otherwise provided by law.
13 SSB 6201 part, of its allocated federal low-income housing tax credits within the four years prior to the date of transfer.
13 SB 6201 part, of its allocated federal low-income housing tax credits within the four years prior to the date of transfer.
14 SSB 6201 (D) The residential property transferred must remain in continued use for 50 years by the qualified entity as supported living for persons with developmental disabilities by the qualified entity or successor entity.
14 SB 6201 (D) The residential property transferred must remain in continued use for 50 years by the qualified entity as supported living for persons with developmental disabilities by the qualified entity or successor entity.
15 SSB 6201 qualified cooperative association as defined in RCW 84.36.049, a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, or a county or municipal corporation.)) A qualifying grantee that is a county or municipal corporation must record a covenant at the time of transfer that prohibits using the property for any purpose other than for low- income housing for a period of at least 10 years.
15 SB 6201 qualified cooperative association as defined in RCW 84.36.049, a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, or a county or municipal corporation.)) A qualifying grantee that is a county or municipal corporation must record a covenant at the time of transfer that prohibits using the property for any purpose other than for low- income housing for a period of at least 10 years.
A qualifying grantee that is a social housing agency must record a covenant at the time of transfer that the property will primarily be used for low- income housing for a period of at least 15 years.
A qualifying grantee that is a social housing agency must record a covenant at the time of transfer that prohibits using the property for any purpose other than for low-income housing for a period of at least 15 years.
(ii) If the qualifying grantee fails to satisfy the requirements described in (u)(i)(A), (B), or (C) of this subsection, within the timelines described in (u)(i)(A), (B), or (C) of this subsection, the qualifying grantee must pay the tax that would have otherwise been due at the time of initial transfer, plus interest calculated from the date of initial transfer pursuant to RCW 82.32.050.
(ii) If the qualifying grantee fails to satisfy the requirements described in (u)(i)(A), (B), or (C) of this subsection, within the timelines described in (u)(i)(A), (B), or (C) of this subsection, the qualifying grantee must pay the tax that would have otherwise been p.
p.
16 SB 6201 due at the time of initial transfer, plus interest calculated from the date of initial transfer pursuant to RCW 82.32.050.
16 SSB 6201 (iii) If a qualifying grantee transfers the property to a different qualifying grantee within the original timelines described in (u)(i)(A), (B), or (C) of this subsection, neither the original qualifying grantee nor the new qualifying grantee is required to pay the tax, so long as the new qualifying grantee satisfies the requirements as described in (u)(i)(A), (B), or (C) of this subsection within the exemption period of the initial transfer.
(iii) If a qualifying grantee transfers the property to a different qualifying grantee within the original timelines described in (u)(i)(A), (B), or (C) of this subsection, neither the original qualifying grantee nor the new qualifying grantee is required to pay the tax, so long as the new qualifying grantee satisfies the requirements as described in (u)(i)(A), (B), or (C) of this subsection within the exemption period of the initial transfer.
(A) "Low-income" means household income as defined by the department, provided that the definition may not exceed 80 percent of median household income, adjusted for household size, for the county in which the dwelling is located;
(A) "Qualifying grantee" means a nonprofit entity as defined in RCW 84.36.560, a nonprofit entity or qualified cooperative association as defined in RCW 84.36.049, a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, a county or municipal corporation, or a social housing agency;
(B) "Moderate-income household" means a single person, family, or unrelated persons living together whose adjusted income is more than 80 percent but at or below 115 percent of the median household income adjusted for household size, for the county where the household is located, as reported by the United States department of housing and urban development;
(B) "Low-income" means household income as defined by the department, provided that the definition may not exceed 80 percent of median household income, adjusted for household size, for the county in which the dwelling is located;
(C) "Qualifying grantee" means a nonprofit entity as defined in RCW 84.36.560, a nonprofit entity or qualified cooperative association as defined in RCW 84.36.049, a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, a county or municipal corporation, or a social housing agency;
(C) "Moderate-income household" means a single person, family, or unrelated persons living together whose adjusted income is at or below 120 percent of the median household income adjusted for household size, for the county where the household is located, as reported by the United States department of housing and urban development;
(D) "Social housing" means mixed-income housing that is made available by a social housing agency for a period of at least 99 years to primarily serve low-income or moderate-income households;
and (D) "Social housing agency" means a public development authority or other public or quasi-public entity established under state or p.
and p.
17 SB 6201 local law for the purpose of owning, developing, or financing housing affordable to low-income or moderate-income households, including any successor entity performing substantially similar functions.
17 SSB 6201 (E) "Social housing agency" means any public corporation created under RCW 35.21.730(5) for the purpose of developing, maintaining, and operating social housing.
Social housing agency does not include a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, or a county or municipal corporation.
(i) A federal or state housing program administered by the department of commerce;
(ii) A federal housing program administered by a city or county government;
18 SSB 6201 (iii) An affordable housing levy authorized under RCW 84.52.105 or 84.55.050;
18 SB 6201 (i) A federal or state housing program administered by the department of commerce;
(iv) The Washington state housing finance commission;
(ii) A federal housing program administered by a city or county government;
(v) The surcharges authorized by RCW 36.22.250 and any of the surcharges authorized in chapter 43.185C RCW;
(iii) An affordable housing levy authorized under RCW 84.52.105 or 84.55.050;
or (vi) City or county funds designated for affordable or social housing.
(iv) The surcharges authorized by RCW 36.22.250 and any of the surcharges authorized in chapter 43.185C RCW;
or (v) City or county funds designated for affordable housing.
(3) If a currently exempt rental housing unit was occupied by a qualifying household at the time the exemption was granted and the income of the household subsequently rises above the threshold set in subsection (7)(f) of this section but remains at or below 115 percent of the median income, the exemption will continue as long as the housing continues to meet the certification requirements listed in subsection (1) of this section.
(3) If a currently exempt rental housing unit was occupied by a qualifying household at the time the exemption was granted and the income of the household subsequently rises above the threshold set in subsection (7)(e) of this section but remains at or below 80 percent of the median income, the exemption will continue as long as the housing continues to meet the certification requirements listed in subsection (1) of this section.
However, if a dwelling unit or a lot becomes vacant and is subsequently rerented, the income of the new household must be at or below the threshold set in subsection (7)(f) of this section to remain exempt from property tax.
However, if a dwelling unit or a lot becomes vacant and is subsequently rerented, the income of the new household must be at or below the threshold set in subsection (7)(e) of this section to remain exempt from property tax.
(4) If at the time of initial application the property is unoccupied, or subsequent to the initial application the property is p.
p.
19 SSB 6201 unoccupied because of renovations, and the property is not currently being used for the exempt purpose authorized by this section but will be used for the exempt purpose within three assessment years, the property is eligible for a property tax exemption for the assessment year in which the claim for exemption is submitted under the following conditions:
19 SB 6201 (4) If at the time of initial application the property is unoccupied, or subsequent to the initial application the property is unoccupied because of renovations, and the property is not currently being used for the exempt purpose authorized by this section but will be used for the exempt purpose within three assessment years, the property is eligible for a property tax exemption for the assessment year in which the claim for exemption is submitted under the following conditions:
(a) A commitment for financing to acquire, construct, renovate, or otherwise convert the property to provide housing for qualifying households has been obtained, in whole or in part, by the social housing agency claiming the exemption from one or more of the sources listed in subsection (1)(b) of this section;
(a) A commitment for financing to acquire, construct, renovate, or otherwise convert the property to provide housing for qualifying households has been obtained, in whole or in part, by the nonprofit entity claiming the exemption from one or more of the sources listed in subsection (1)(b) of this section;
(b) "Low-income" means household income as defined by the department, provided that the definition may not exceed 80 percent of p.
p.
20 SSB 6201 median household income, adjusted for household size, for the county in which the dwelling is located;
20 SB 6201 (b) "Moderate-income household" means a single person, family, or unrelated persons living together whose adjusted income is at or below 120 percent of the median household income adjusted for household size, for the county where the household is located, as reported by the United States department of housing and urban development;
(c) "Moderate-income household" means a single person, family, or unrelated persons living together whose adjusted income is more than 80 percent but at or below 115 percent of the median household income adjusted for household size, for the county where the household is located, as reported by the United States department of housing and urban development and in effect as of January 1st of the year the application for exemption is submitted;
(c) "Occupied dwelling unit" means a living unit that is occupied by an individual or household as of December 31st of the first assessment year the rental housing becomes operational or is occupied by an individual or household on January 1st of each subsequent assessment year in which the claim for exemption is submitted.
(d) "Occupied dwelling unit" means a living unit that is occupied by an individual or household as of December 31st of the first assessment year the rental housing becomes operational or is occupied by an individual or household on January 1st of each subsequent assessment year in which the claim for exemption is submitted.
(e) "Rental housing" means a residential housing facility or group home that is occupied but not owned by qualifying households;
(d) "Rental housing" means a residential housing facility or group home that is occupied but not owned by qualifying households;
(f) "Qualifying household" means a single person, family, or unrelated persons living together whose income is at or below 80 percent of the median income, at the time of move-in, adjusted for family size as most recently determined by the federal department of housing and urban development for the county in which the rental housing or mobile home park is located and in effect as of January 1st of the year the application for exemption is submitted;
(e) "Qualifying household" means a single person, family, or unrelated persons living together whose income is at or below 80 percent of the median income adjusted for family size as most recently determined by the federal department of housing and urban development for the county in which the rental housing or mobile home park is located and in effect as of January 1st of the year the application for exemption is submitted;
and (g) "Social housing" means mixed-income housing that is made available by a social housing agency for a period of at least 99 years to primarily serve low-income or moderate-income households.
and (f) "Social housing agency" means a public development authority or other public or quasi-public entity established under state or local law for the purpose of owning, developing, or financing housing affordable to low-income or moderate-income households, including any successor entity performing substantially similar functions.
(h) "Social housing agency" means any public corporation created under RCW 35.21.730(5) for the purpose of developing, maintaining, and operating social housing.
Social housing agency does not include a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, or a county or municipal corporation.
(1) In order to qualify for an exemption under this chapter, the nonprofit organizations, associations, social housing agencies, or corporations must satisfy the conditions in this section.
21 SSB 6201 (1) In order to qualify for an exemption under this chapter, the nonprofit organizations, associations, social housing agencies, or corporations must satisfy the conditions in this section.
21 SB 6201 (2) The property must be used exclusively for the actual operation of the activity for which exemption is granted, unless otherwise provided, and does not exceed an amount reasonably necessary for that purpose.
(2) The property must be used exclusively for the actual operation of the activity for which exemption is granted, unless otherwise provided, and does not exceed an amount reasonably necessary for that purpose.
(5) Property sold to organizations, associations, social housing agencies, or corporations with an option to be repurchased by the p.
(5) Property sold to organizations, associations, social housing agencies, or corporations with an option to be repurchased by the seller does not qualify for exempt status.
22 SSB 6201 seller does not qualify for exempt status.
or (b) Property sold to a nonprofit entity, as defined in RCW 84.36.560, or a social housing agency as defined in section 3 of this act, by:
or p.
22 SB 6201 (b) Property sold to a nonprofit entity, as defined in RCW 84.36.560, or a social housing agency as defined in section 3 of this act, by:
501 (c) of the federal internal revenue code;
501(c) of the federal internal revenue code;
(c) The 15-day and 50-day limitations provided in (a) of this subsection (8) do not apply to property exempt under RCW 84.36.037 if the property is used for activities related to a qualifying farmers p.
(c) The 15-day and 50-day limitations provided in (a) of this subsection (8) do not apply to property exempt under RCW 84.36.037 if the property is used for activities related to a qualifying farmers market, as defined in RCW 66.24.170, and all income received from rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt p.
23 SSB 6201 market, as defined in RCW 66.24.170, and all income received from rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt property, or exempt purposes.
23 SB 6201 property, or exempt purposes.
A pattern of use is presumed when an inadvertent use is repeated p.
A pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive assessment years.
24 SSB 6201 in the same assessment year or in two or more successive assessment years.
(4) The organization, association, or corporation must be duly licensed or certified where such licensing or certification is required by law or regulation.
p.
24 SB 6201 (4) The organization, association, or corporation must be duly licensed or certified where such licensing or certification is required by law or regulation.
501 (c) of the federal internal revenue code;
501(c) of the federal internal revenue code;
(b) If uses of the exempt property exceed the fifty and fifteen- day limitations provided in (a) of this subsection (8) during an assessment year, the exemption is removed for the affected portion of the property for that assessment year.
25 SSB 6201 (b) If uses of the exempt property exceed the fifty and fifteen- day limitations provided in (a) of this subsection (8) during an assessment year, the exemption is removed for the affected portion of the property for that assessment year.
25 SB 6201 (c) The 15-day and 50-day limitations provided in (a) of this subsection (8) do not apply to property exempt under RCW 84.36.037 if the property is used for activities related to a qualifying farmers market, as defined in RCW 66.24.170, and all income received from rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt property, or exempt purposes.
(c) The 15-day and 50-day limitations provided in (a) of this subsection (8) do not apply to property exempt under RCW 84.36.037 if the property is used for activities related to a qualifying farmers market, as defined in RCW 66.24.170, and all income received from rental or use of the exempt property is used for capital improvements to the exempt property, maintenance and operation of the exempt property, or exempt purposes.
Sec.
6.
RCW 84.36.815 and 2022 c 93 s 6 are each amended to read as follows:
(1) In order to qualify for exempt status for any real or personal property under this chapter except personal property under RCW 84.36.600, all foreign national governments;
cemeteries;
nongovernmental nonprofit corporations, organizations, and associations;
hospitals owned and operated by a public hospital district for purposes of exemption under RCW 84.36.040(2);
and soil and water conservation districts must file an initial application on or before March 31st with the state department of revenue.
However, the initial application deadline for the exemption provided in RCW 84.36.049 is July 1st for 2016 and March 31st for 2017 and thereafter.
All applications must be filed on forms prescribed by the department and must be signed by an authorized agent of the applicant.
(2)(a) In order to requalify for exempt status, all applicants except nonprofit cemeteries and nonprofits receiving the exemption under RCW 84.36.049 and nonprofits receiving the exemptions under RCW 84.36.560 or 84.36.675 must file an annual renewal declaration on or before March 31st each year.
The renewal declaration must be on forms prescribed by the department of revenue and must contain a statement certifying the exempt status of the real or personal property owned by the exempt organization.
This renewal declaration may be submitted electronically in a format provided or approved by the department.
Information may also be required with the renewal declaration to p.
26 SSB 6201 assist the department in determining whether the property tax exemption should continue.
(b) In order to requalify for exempt status, nonprofits receiving the exemptions under RCW 84.36.560 or 84.36.675, or social housing agencies receiving the exemption under section 3 of this act, must file a renewal declaration on or before March 31st of every third year following initial qualification for the exemption.
Except for the annual renewal requirement, all other requirements of (a) of this subsection apply.
(3) When an organization acquires real property qualified for exemption or converts real property to exempt status, the organization must file an initial application for the property within sixty days following the acquisition or conversion in accordance with all applicable provisions of subsection (1) of this section.
If the application is filed after the expiration of the 60-day period, a late filing penalty is imposed under RCW 84.36.825.
(4) When organizations acquire real property qualified for exemption or convert real property to an exempt use, the property, upon approval of the application for exemption, is entitled to a property tax exemption for property taxes due and payable the following year.
If the owner has paid taxes for the year following the year the property qualified for exemption, the owner is entitled to a refund of the amount paid on the property so acquired or converted.
(5) The department must share approved initial applications for the tax preferences provided in RCW 84.36.049 and 84.36.675 with the joint legislative audit and review committee, upon request by the committee, in order for the committee to complete its review of the tax preferences provided in RCW 84.36.049 and 84.36.675.
Sec.
7.
RCW 84.36.815 and 2020 c 273 s 2 are each amended to read as follows:
(1) In order to qualify for exempt status for any real or personal property under this chapter except personal property under RCW 84.36.600, all foreign national governments;
cemeteries;
nongovernmental nonprofit corporations, organizations, and associations;
hospitals owned and operated by a public hospital district for purposes of exemption under RCW 84.36.040(2);
and soil and water conservation districts must file an initial application on or before March 31st with the state department of revenue.
However, p.
27 SSB 6201 the initial application deadline for the exemption provided in RCW 84.36.049 is July 1st for 2016 and March 31st for 2017 and thereafter.
All applications must be filed on forms prescribed by the department and must be signed by an authorized agent of the applicant.
(2)(a) In order to requalify for exempt status, all applicants except nonprofit cemeteries and nonprofits receiving the exemption under RCW 84.36.049 and nonprofits receiving the exemption under RCW 84.36.560 must file an annual renewal declaration on or before March 31st each year.
The renewal declaration must be on forms prescribed by the department of revenue and must contain a statement certifying the exempt status of the real or personal property owned by the exempt organization.
This renewal declaration may be submitted electronically in a format provided or approved by the department.
Information may also be required with the renewal declaration to assist the department in determining whether the property tax exemption should continue.
(b) In order to requalify for exempt status, nonprofits receiving the exemption under RCW 84.36.560, or social housing agencies receiving the exemption under section 3 of this act, must file a renewal declaration on or before March 31st of every third year following initial qualification for the exemption.
Except for the annual renewal requirement, all other requirements of (a) of this subsection apply.
(3) When an organization acquires real property qualified for exemption or converts real property to exempt status, the organization must file an initial application for the property within sixty days following the acquisition or conversion in accordance with all applicable provisions of subsection (1) of this section.
If the application is filed after the expiration of the sixty-day period, a late filing penalty is imposed under RCW 84.36.825.
(4) When organizations acquire real property qualified for exemption or convert real property to an exempt use, the property, upon approval of the application for exemption, is entitled to a property tax exemption for property taxes due and payable the following year.
If the owner has paid taxes for the year following the year the property qualified for exemption, the owner is entitled to a refund of the amount paid on the property so acquired or converted.
p.
28 SSB 6201 (5) The department must share approved initial applications for the tax preference provided in RCW 84.36.049 with the joint legislative audit and review committee, upon request by the committee, in order for the committee to complete its review of the tax preference provided in RCW 84.36.049.
8.
6.
Sections 3 through 5 of this act apply to taxes levied for collection in 2027 and thereafter.
NEW SECTION.
Sec.
9.
Section 1 of this act takes effect January 1, 2027.
NEW SECTION.
Sec.
10.
11.
7.
12.
8.
13.
9.
14.
10.
NEW SECTION.
Sec.
15.
Section 6 of this act expires January 1, 2033.
NEW SECTION.
Sec.
16.
Section 7 of this act takes effect January 1, 2033.
29 SSB 6201
26 SB 6201
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Action History

  1. Referred to Ways & Means.

  2. Minority; without recommendation.

  3. And refer to Ways & Means.

  4. HSG - Majority; 1st substitute bill be substituted, do pass.

  5. Executive action taken in the Senate Committee on Housing at 10:30 AM.

  6. Public hearing in the Senate Committee on Housing at 10:30 AM.

  7. First reading, referred to Housing.

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 146 not signed on

Sponsors (1)

Co-sponsors (4)

Not signed on (146)

146 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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taxation housing
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Frequently asked questions

Who sponsors SB 6201?
SB 6201 is sponsored by Claire Wilson (Democrat), Rebecca Saldaña (Democrat), T'wina Nobles (Democrat), Vandana Slatter (Democrat), and Javier Valdez (Democrat).
What is the current status of SB 6201?
This bill has passed the Senate. Introduced January 16, 2026. It now moves to the second chamber.
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