Skip to main content
Intended audience: County assessors, county treasurers, taxing districts, local governments, taxpayers, and disabled veterans.
The 2025 Legislature passed several bills relating to property tax administration. Unless otherwise noted, these bills become effective on July 27, 2025.
SHB 1488 Conservation district revenue limitations
Substitute House Bill 1488 changes the amount property owners can be charged each year for conservation district special assessments. It raises the maximum amount to $25 per parcel, up from the existing rates of $5 to $15 per parcel, depending on the county’s population.
Beginning March 1, 2029, the Department of Revenue must update and post the maximum per-parcel rate on its website every three years. The update will be based on the consumer price index, rounded to the nearest dollar. If the adjustment is negative, the maximum rate remains the same as the prior year.
ESHB 2049 Modifies the local property tax authority and local school funding formula.
Engrossed Substitute House Bill 2049 increases the maximum amount of money that local school districts can collect per pupil through enrichment levies over several years. The Office of the Superintendent will calculate this limitation.
The per-pupil limit is increased by inflation and inflation enhancement for tax years 2026 through 2030. Inflation continues to be defined as the seasonally adjusted consumer price index for all urban consumers in the Seattle area for the most recent 12-month period as of September 25 of the year before the tax year. The new inflation enhancement is $500 for the 2026 tax year, and 3.33 percentage points added to inflation for tax years 2027 through 2030.
The “maximum per-pupil limit” has been revised under the bill as follows:
- School districts with a full-time student enrollment of less than 40,000 in 2026 through 2030 tax years:
- $2,500 per full-time student increased by inflation and inflation enhancement.
- School districts with a full-time student enrollment of 40,000 or more in 2026 through 2030 tax years:
- $3,000 per full-time student increased by inflation and inflation enhancement.
- For all school districts in the 2031 tax year, $5,035 per full-time student.
- For all school districts in the 2032 tax year and after, $5,035 per full-time student base rate is increased by inflation.
The bill also changes inflation for local effort assistance from the Seattle Consumer Price Index to the Implicit Price Deflator and requires the Superintendent of Public Instruction to convene a kindergarten through grade 12 (K-12) funding equity workgroup to analyze options for revising K-12 funding formulas.
EHB 1106 Disabled veteran disability rating requirement for property tax relief program
Engrossed House Bill 1106 reduces the disability rating requirement to ensure more disabled veterans are eligible for property tax relief. Beginning with taxes due in 2027 and beyond, the disabled veteran combined service-connected evaluation rating for the Senior Citizen and People with Disabilities property tax exemption program is decreased from 80% or higher to 40% or higher.
Example: A veteran awarded with a service-connected disability rating of 40% or higher by December 31, 2026, could apply for property tax relief in 2027.
Questions?
Please visit our property tax page, call 360-534-1400, or contact your county assessor.
