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WA SB5647

Bill

Status

Engrossed

4/19/2025

Primary Sponsor

Emily Alvarado

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Exempts sales of "ownership housing" by affordable homeownership facilitators to low-income households (at or below 80% of county median income) from the real estate excise tax
  • Expands the existing exemption by changing "self-help housing" (which required labor participation by buyers) to "ownership housing" (dwelling residences for low-income ownership without the labor requirement)
  • Affordable homeownership facilitators must be nonprofit organizations exempt under IRC 501(c) that develop ownership housing for low-income individuals and families
  • Exemption does not apply to residential rental housing provided on a commercial basis to the general public
  • Tax preference expires January 1, 2030, and the Joint Legislative Audit and Review Committee will track the number of taxpayers claiming the exemption and total exempt revenue

Legislative Description

Providing a real estate excise tax exemption for the sale of qualified affordable housing.

Last Action

First reading, referred to Finance.

3/3/2026

Committee Referrals

Finance3/3/2026
Rules2/4/2026
Ways & Means1/12/2026
Rules4/27/2025
Finance4/21/2025
Rules2/28/2025
Ways & Means2/3/2025

Full Bill Text

No bill text available