Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.
Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.
Listed below is the Department of Revenue’s (department) semi-annual rule making agenda for publication in the Washington state register. This list identifies rules the department is currently working on and rules the department anticipates working on during the next six months.
The information on this site is continually updated as the department files rule making notices, or as it otherwise deletes rules or adds rules that it anticipates working on over the next six months. This includes rules that are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule making priorities.
Learn more about the rule making process. To receive notifications on rule making activities, sign up for email or text notifications.
| Rule and Title | Drafter | Preproposal CR-101 | Proposal CR-102 | Expedited Proposal CR-105 | Adoption CR-103 | Reason for Anticipated Changes | Description | Audio Recordings | |
|---|---|---|---|---|---|---|---|---|---|
WAC 458-20-274 - Staffing services |
Tom Wu | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in 1st quarter of 2027. |
General updates and to recognize 2025 legislation. | This section explains the application of business and occupation (B&O) tax, public utility tax (PUT), and the retail sales tax collection responsibilities of staffing businesses providing staffing services. |
None provided | ||
WAC 458-20-224 - Service & other business activities |
Tina Liu | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2025 legislation. | This rule explains the service and other business activities classification of chapter 82.04 RCW, which applies to persons engaged in any business activity, other than or in addition to those for which a specific rate is provided in the statute. Additionally, this rule explains that gross income earned by real estate brokers and firms on commissions is taxed at a flat rate under the real estate commissions classification under RCW 82.04.255. |
None provided | ||
WAC 458-20-128 - Real estate brokers and salesmen |
Tina Liu | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2025 legislation. | This rule explains how business and occupation (B&O) tax is calculated for real estate brokers and real estate firms on commissions and other income earned. |
None provided | ||
WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing—Measure of tax |
Ken Torgerson | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates | None provided | None provided | |
WAC 458-20-248 - Sales of precious metal bullion and monetized bullion |
Ken Torgerson | CR-101: DOR received a written notice of objection on 06/22/2026. Therefore, the CR-105 filed on 04/17/2026, is converted to a CR-101 on 06/22/2026. Under RCW 34.05.353. WSR 26-09-096 Public Meeting: |
CR-102 Filed: Public Hearing: |
Anticipate adoption in the 3rd quarter of 2026. |
Recognize 2025 legislation. | None provided | None provided | ||
WAC 458-61A-204 - Tenants in common and joint tenants |
Eric Reutter | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in 1st quarter of 2027. |
General updates. | This rule describes the REET exemption for transfers of real property that creates tenancy in common and partitions of real property between co-tenants. |
None provided | ||
WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources |
Sharon Hester | Anticipate CR-101 in 3rd quarter of 2026. |
Anticipate CR-102 in 4th quarter of 2026. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates and to recognize 2019 legislation. | This rule explains the application of exemptions from the "retail sales tax" described in chapter 82.08 RCW and the "use tax" described in chapter 82.12 RCW paid with respect to the sale or use of machinery and equipment used directly in generating electricity using qualified renewable energy sources. The legislature enacted these exemption statutes in 2009 and, since then, has amended and reenacted various parts of the statutes. |
None provided | |
WAC 458-20-290 - Workforce education investment surcharge - Select advanced computing businesses |
Patrick Matutina | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027.
|
Anticipate adoption in 1st quarter of 2027. |
General updates and to recognize 2025 legislation. | This rule will provide information about the taxability and surcharge for select advanced computing businesses as described in RCW 82.04.299. |
None provided | ||
WAC 458-20-241 - Radio and television broadcasting |
Patrick Matutina | Anticipate CR-101 in 3rd quarter of 2026. |
Anticipate CR-102 in 3rd quarter of 2026. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2025 legislation | This rule provides tax reporting instructions for persons in the radio and television broadcasting industry. It is being amended to update the standard deduction for gross receipts from national, network, and regional advertising. |
None provided | |
WAC 458-20-163 - Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool |
Patrick Matutina | CR-101 Filed: No CR-101 filed at this time. Public Meeting: |
Anticipate CR-102 and Public Hearing in the 4th quarter of 2027. |
Anticipate adoption in the 4th quarter of 2027. |
General updates. | None provided | None provided | ||
WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing |
Jason Andre | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2021 legislation | None provided | None provided | |
WAC 458-20-XXX - Allowable incidental investment deductions |
Jason Andre | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2025 legislation. | None provided | None provided | ||
WAC 458-61A-212 - Transfers where gain is not recognized under the Internal Revenue Code |
Jason Andre | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in 1st quarter of 2027. |
General updates. | This rule explains that a transfer that, for federal income tax purposes, does not involve the recognition of gain or loss for entity formation, liquidation, or dissolution, and or reorganization, is not subject to the real estate excise tax. This exclusion applies only to a formation, liquidation or dissolution, or reorganization transaction where no gain or loss is recognized by any party to the transaction, including individual shareholders, partners, or members. |
None provided | ||
WAC 458-30-300 - Additional tax – Withdrawal or removal from classification |
Tiffany Do | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate CR-105 in 1st quarter of 2027. |
N/A |
Recognize 2024 legislation. | None provided | None provided | |
WAC 458-30-700 - Designated forest land – Removal – Change in status – Compensating tax |
Tiffany Do | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2024 legislation. | None provided | None provided | ||
WAC 458-61A-XXX - Sales of qualified space in an affordable housing development |
Michael Hwang | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2025 legislation. | None provided | None provided | ||
WAC 458-29A-200 - Leasehold excise tax – Taxable rent and contract rent |
Michael Hwang | Anticipate CR-101 in 4th quarter of 2026.
|
Anticipate CR-102 in 1st quarter of 2027.
|
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates | The Department intends to modify WAC 458-29A-200 to clarify the amount of contract rent subject to leasehold excise tax when the rent includes payment for both the leasehold interest as well as a concession or other right. |
None provided | |
WAC 458-20-300 - Capital gains excise tax – Overview and administration |
Michael Hwang | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027.
|
Anticipate adoption in the 1st quarter of 2027.
|
Recognize 2025 and 2026 legislation. | Effective January 1, 2022, Chapter 82.87 RCW imposes an excise tax on sales or exchanges of long-term capital assets. This rule clarifies administrative aspects of the excise tax on capital gains, such as proper filing procedures and penalties related to the tax. |
None provided | ||
WAC 458-20-301 - Capital Gains excise tax - definitions, deductions, exemptions and allocation of gains and losses |
Michael Hwang | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2025 and 2026 legislation. | None provided | None provided | ||
WAC 458-61A-220 - REET: Sales of self-help housing to a low-income household |
Michael Hwang | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2019 legislation. | This rule explains the real estate excise tax exemption in RCW 82.45.010 (3)(u), regarding the sale by an affordable homeownership facilitator of self-help housing to a low-income household. |
None provided | ||
WAC 458-57-115 - Estate tax: Valuation of property, property subject to estate tax, and how to calculate the tax |
Melinda Mandell | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | None provided | None provided | ||
WAC 458-28-040 - Branch locations, divisions of income |
Melinda Mandell | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2025 legislation. | None provided | None provided | ||
WAC 458-20-218 - Advertising agencies |
Matthew Largent | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2025 and 2026 legislation. | None provided | None provided | ||
WAC 458-16-080 - Improvements to single family dwellings-Definitions-Exemption-Limitation-Appeal rights |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2020, 2023, 2024, and 2025 legislation. | None provided | None provided | |
WAC 458-20-XXX - Heavy Equipment Rental Tax |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2020 legislation. | This rule explains the heavy equipment rental tax in Chapter 82.51 RCW. SSB 5628 (2020). |
None provided | ||
WAC 458-20-27902 - New exemptions on clean alternative fuel commercial vehicles |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2019 legislation | This rule explains the business and occupation (B&O) tax credit in RCW 82.04.4496 and the public utility tax (PUT) credit in RCW 82.16.0496 against the taxes imposed under those chapters, for the purchase or lease of clean alternative fuel commercial vehicles, costs of converting a commercial vehicle to be principally powered by a clean alternative fuel, or purchases of alternative fuel vehicle infrastructure, including infrastructure component parts and costs of constructing or installing alternative fuel vehicle infrastructure. |
None provided | |
WAC 458-16-XXX - Heavy equipment rental property - Exemption |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2020 legislation. | Heavy equipment rental property – Exemption – This rule explains the property tax exemption for heavy equipment rental property (RCW 84.36.597). SSB 5628 (2020). |
None provided | |
WAC 458-19-550 - State levy—Apportionment between cities |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2017 legislation. | WAC 458-19-550 explains how the state property tax levy rate is determined, how the department adjusts the previous year's apportionment because of changes and errors in taxable values reported to the department after October 1 of the preceding year, and how the limit factor set forth in RCW 84.55.010 is applied to the state levy. |
None provided | |
WAC 458-19-085 - Refunds—Procedures—Applicable limits. |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates and to recognize 2017 legislation | WAC 458-19-085 explains the differences between the types of property tax refunds authorized under chapters 84.68 and 84.69, the procedures related to the refunds, and the effect the refunds have on levy limits and the levy setting process in general. |
None provided | |
WAC 458-19-XXX - Updates local excise and PT tax requirements |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | None provided | None provided | ||
WAC 458-16-210 - Nonprofit organizations or associations organized and conducted for nonsectarian purposes |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates and to recognize 2025 legislation. | WAC 458-16-210 explains the property tax exemption available under the provisions of RCW 84.36.030(1) to nonprofit organizations or associations organized and conducted for nonsectarian purposes. |
None provided | |
WAC 458-16-282 - Musical, dance, artistic, dramatic and literary associations |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in the 1st quarter of 2027. |
General updates. | None provided | None provided | ||
WAC 458-16-350 - (NEW) Multifamily property tax exemption-Audit or review program |
Leslie Mullin | CR-101 Filed: |
CR-102 Filed: Public Hearing: |
N/A |
Anticipate adoption in the 3rd quarter of 2026. |
General updates | This rule explains the audit program for the multifamily property tax exemption under RCW 84.14.100. The Department of Commerce is required to audit properties receiving this exemption, so this rule provides relevant information to property owners and facilitates continued compliance. |
None provided | |
WAC 458-14-127 - Reconvened boards – authority |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates and to recognize 2022 legislation. | WAC 458-14-127 explains the authority by which boards of equalization may reconvene to hear taxpayer requests or appeals concerning property tax assessments in the current assessment year. |
None provided | |
WAC 458-16-280 - Art, scientific, and historical collections |
Leslie Mullin | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in the 1st quarter of 2027. |
General updates. | None provided | None provided | ||
WAC 458-20-221 - Collection of use tax by retailers and selling agents. |
Darius Massoudi | Anticipate CR-101 filing in the 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in the 1st quarter of 2027. |
General updates | WAC 458-20-221 describes the procedure for collection of use tax by retailers and selling agents. |
None provided | |
WAC 458-20-XXX - Luxury tax on vehicles and recreational vessels |
Darius Massoudi | Anticipate CR-101 in 3rd quarter of 2026. |
Anticipate CR-102 in 4th quarter of 2026. |
Anticipate adoption in 4th quarter of 2026. |
Recognize 2025 and 2026 legislation. | None provided | None provided | ||
WAC 458-20-171 - Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic |
Darius Massoudi | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates. | None provided | None provided | |
WAC 458-20-306 - Payment card processing |
Darius Massoudi | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
Anticipate adoption in the 1st quarter of 2027. |
General updates and to recognize 2025 legislation. | None provided | None provided | ||
WAC 458-20-233 - Tax liability of medical and hospital service bureaus and associations and similar health care organizations |
Darius Massoudi | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2019 legislation. | WAC 458-20-233 addresses the tax liability of medical and hospital service bureaus and associations and similar health care organizations. |
None provided | |
WAC 458-61A-201 - Real Estate Excise Tax – Gifts |
Darius Massoudi | Anticipate CR-101 in the 4th quarter of 2026.
|
Anticipate CR-102 in the 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates. | WAC 458-61A-201 concerns gifts and the application of the real estate excise tax. |
None provided | |
WAC 458-20-193 - Interstate sales of tangible personal property |
Darius Massoudi | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates | WAC 458-20-193 explains the application of the business and occupation (B&O) and retail sales taxes to interstate sales of tangible personal property. |
None provided | |
WAC 458-20-141 - Duplicating activities and mailing bureaus |
Darius Massoudi | Anticipate CR-101 in 4th quarter of 2026. |
Anticipate CR-102 in 1st quarter of 2027. |
N/A |
Anticipate adoption in 1st quarter of 2027. |
General updates. | This rule discusses the business and occupation (B&O) tax and retail sales and use tax reporting responsibilities of persons who engage in duplicating activities or who provide mailing bureau services in Washington. |
None provided |
| Rule and Title | Drafter | Preproposal CR-101 | Proposal CR-102 | Expedited Proposal CR-105 | Adoption CR-103 | Reason for Anticipated Changes | Description | Audio Recordings | |
|---|---|---|---|---|---|---|---|---|---|
| WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule | Tom Wu | CR-101 Filed: Public Meeting: |
Anticipate CR-102 in 4th quarter of 2026. |
N/A |
Anticipate adoption in 4th quarter of 2026. |
Annual updates. | This rule provides a depreciation schedule for use in the determination of fair market value for watercrafts for purposes of the watercraft excise tax. The department will propose amendments to the depreciation schedule if data indicates adjustments are necessary. The Department will also solicit comments and feedback from external stakeholders regarding the proposed depreciation schedule. |
None provided | |
| WAC 458-40-540 - Timber excise tax – Forest land values | Tiffany Do | Anticipate CR-101 in 3rd quarter of 2026.
|
Anticipate CR-102 in 4th quarter of 2026. |
Anticipate adoption in 4th quarter of 2026.
|
Annual updates. |
This rule is amended annually to show updated information about the assessment of the Timber excise tax and the forest land values. |
None provided | ||
| WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments | Tiffany Do | Anticipate CR-101 in 3rd quarter of 2026. |
Anticipate CR-102 in 4th quarter of 2026. |
N/A |
Anticipate adoption in 4th quarter of 2026. |
Semi-annual updates that are effective January 1st and July 1st of each year. | None provided | ||
| WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation. | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 3rd quarter of 2026. |
Anticipate CR-103 in 4th quarter of 2026. |
Annual updates. | WAC 458-30-590 to provide the rate of inflation published in 2024, which is used in calculating interest for deferred special benefit assessments of land removed or withdrawn from classification during 2025, as required by RCW 84.34.310. |
None provided | |
| WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 3rd quarter of 2026. |
Anticipate CR-103 in 4th quarter of 2026. |
Annual updates. | WAC 458-30-262 to provide the interest rate and property tax component used when valuing classified farm and agricultural land during the 2025 assessment year, as required by RCW 84.34.065. |
None provided | |
| WAC 458-18-220 - Rates of interest | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 3rd quarter of 2026. |
Anticipate adoption in 4th quarter of 2026. |
Annual updates. | WAC 458-18-220 to provide the rate of interest for treasury bill auction year 2024, which is used when refunding property taxes paid in 2025, as required by RCW 84.69.100. |
None provided |
| Rule and Title | Drafter | Preproposal CR-101 | Proposal CR-102 | Expedited Proposal CR-105 | Adoption CR-103 | Reason for Anticipated Changes | Description | Audio Recordings | |
|---|---|---|---|---|---|---|---|---|---|
| WAC 458-20-240 - Manufacturer's new employee tax credits - Applications filed after June 30, 2010 | Ken Torgerson | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2025 legislation | None provided | ||
| WAC 458-20-118 - Sale or rental of real estate, license to use real estate | Karen Bassi | N/A |
N/A |
CR-105 Filed: |
Anticipate adoption in the 3rd quarter of 2026. |
Recognize 2025 legislation. | None provided | ||
| WAC 458-20-182 - Warehouse and other storage businesses | Karen Bassi | N/A |
|
CR-105 Filed: |
Anticipate CR-103 in 3rd quarter of 2026. |
Recognize 2025 legislation | The purpose of this rulemaking effort is to update the definitions for "storage warehouse" and "warehouse" to match the definitions in RCW 82.04.280 and 82.08.820. Additionally, this rulemaking effort adds subsections regarding dry stack storage, portable self-storage containers, prescription drug warehousing, and other rules to reference. Other changes have been made to enhance readability of the rule. |
None provided | |
| WAC 458-20-282 - Marketplace tax collection and reporting | Adam Halliday | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2025 legislation | The Department of Revenue intends to provide guidance to taxpayers regarding Part II of Engrossed House Bill 2163, which was enacted by the Legislature during the 3rd Special Session of 2017. |
None provided | ||
| WAC 458-20-272 - Tire fee-Studded tire fee-Core deposits or credits | Adam Halliday | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2025 legislation. | None provided | ||
| WAC 458-20-146 - National and state banks, mutual savings banks, savings and loan associations and other financial institutions | Sam McMahan | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2026 legislation. | None provided | ||
| WAC 458-61A-102 - Definitions | Tiffany Do | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | None provided | |||
| WAC 458-61A-1001 - Graduated real estate excise tax rates - Exceptions to graduated rates - Tax avoidance arrangements | Tiffany Do | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation | WAC 458-61A-XXXX New rule on Graduated REET – this rule will provide details on how new graduated tax rates for the real estate excise tax apply to real estate transactions. |
None provided | ||
| WAC 458-57-115 - Estate tax: Valuation of property, property subject to estate tax, and how to calculate the tax | Melinda Mandell | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2026 legislation. | The rule applies to deaths occurring on or before May 16, 2005. It has been replaced with WAC 458-57-105 through WAC 458-57-165. |
None provided | |
| WAC 458-57-105 - Medical substances, devices, and supplies for humans—Drugs prescribed for human use—Medically prescribed oxygen—Prosthetic devices—Mobility enhancing equipment—Durable medical equipment | Melinda Mandell | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2026 legislation. | None provided | ||
| WAC 458-57-155 - Farm Deduction | Melinda Mandell | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | This rule applies to deaths occurring on or after May 17, 2005, and is intended to help taxpayers determine if the estate is eligible for the farm deduction and to correctly calculate the deduction. |
None provided | |
| WAC 458-57-175 - Qualified family-owned business interests | Melinda Mandell | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | This rule applies to deaths occurring on or after January 1, 2014, and is intended to determine if the estate is eligible for the qualified family-owned business interest deduction and to correctly calculate the deduction. |
None provided | |
| WAC 458-16-180 - Public burying grounds or cemeteries | Leslie Mullin | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | None provided | |||
| WAC 458-16-266 - Homeownership development | Leslie Mullin | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2026 legislation. | WAC 458-16-266 provides examples to be used as a general guide for applying a property tax exemption for real property with the purpose of low-income household development.
|
None provided | ||
| WAC 458-18-010 - Deferral of special assessments and/or property taxes—Definitions | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation | The department is amending these rules to incorporate 2024 legislation, House Bill 2375. This legislation expanded the senior citizens, persons with disabilities, and veterans with disabilities exemption and deferral under chapter 84.36 and 84.38 RCW, respectively, and the limited income deferral under chapter 84.37 RCW, by modifying the definition of “residence” to include an accessory dwelling unit. |
None provided | |
| WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation | WAC 458-16-165 is being amended to incorporate 2023 legislation, House Bill 1265. Section 2 of this bill explains certain provisions regarding a property tax exemption for housing for persons with developmental disabilities. |
None provided | |
| WAC 458-19-045 - Levy limit – Removal of limit (lid lift) | Leslie Mullin | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in 1st quarter of 2027. |
Recognize 2026 legislation | None provided | |||
| WAC 458-19-055 - Levy limit - Proration of earmarked funds | Leslie Mullin | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | None provided | |||
| WAC 458-19-090 - Fire protection district formation – Cities and towns – Highest lawful levy | Leslie Mullin | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation | WAC 458-19-090 explains the calculation of the highest lawful levy for cities or towns that create a fire protection district under these conditions. |
None provided | ||
| WAC 458-19-070 - Five dollars and ninety cents statutory aggregate dollar rate limit calculation | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | The department is amending WAC 458-19-070 and 458-19-075 to incorporate 2024 legislation, Substitute House Bill 2348. This legislation created a stand-alone hospital levy in addition to the county’s general levy. The stand-alone hospital levy only applies to counties with a population greater than 2,000,000. |
None provided | |
| WAC 458-16-320 - Emergency or transitional housing | Leslie Mullin | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | None provided | |||
| WAC 458-16-300 - Public meeting hall—Public meeting place—Community meeting hall | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation | None provided | ||
| WAC 458-16A-130 - Senior citizen, disabled person, and disabled veteran exemption—Qualifications for exemption | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | The department is amending these rules to incorporate Senate House Bill 1438 (2021), which allows certain common health care-related expenses to be deducted in determining exemption eligibility, and Substitute House Bill 1355 (2023), which updates the income thresholds used in determining exemption eligibility. This rule is also being updated to removed outdated information regarding federal income tax filing forms. |
None provided | |
| WAC 458-16-110 - Initial application and renewal declaration | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation | None provided | ||
| WAC 458-19-075 - Constitutional one percent limit calculation | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | The department is amending WAC 458-19-070 and 458-19-075 to incorporate 2024 legislation, Substitute House Bill 2348. This legislation created a stand-alone hospital levy in addition to the county’s general levy. The stand-alone hospital levy only applies to counties with a population greater than 2,000,000. |
None provided | |
| WAC 458-16-310 - Community celebration facilities | Leslie Mullin | N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | None provided | |||
| WAC 458-16A-120 - Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | The department is amending these rules to incorporate Senate House Bill 1438 (2021), which allows certain common health care-related expenses to be deducted in determining exemption eligibility, and Substitute House Bill 1355 (2023), which updates the income thresholds used in determining exemption eligibility. This rule is also being updated to removed outdated information regarding federal income tax filing forms. |
None provided | |
| WAC 458-16A-100 - Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions | Leslie Mullin | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2026 legislation. | WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions; WAC 458-16A-120 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income; WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions; WAC 458-18A-010 Deferral of special assessments and/or property taxes—Definitions |
None provided | |
| WAC 458-20-252 - Hazardous substance tax | Darius Massoudi | N/A
|
N/A |
Anticipate CR-105 in 4th quarter of 2026. |
Anticipate adoption in the 1st quarter of 2027. |
Recognize 2025 legislation. | WAC 458-20-252 provides detailed information on the Hazardous substance tax. |
None provided |
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