Washington legislation · 2025-26 Regular Session
Washington HB2442: Local government fund use
Status: Signed into law, March 25, 2026
Providing local governments tax resources and fund flexibility.
What the bill says
An act Relating to providing local governments tax resources and fund flexibility; amending RCW 82.14.530, 82.14.540, 84.52.043, 84.52.043, 84.52.010, 84.52.010, 84.55.050, 82.14.049, 86.15.080, 71.20.110, 73.08.080, 84.55.005, 52.02.160, 52.02.180, 84.55.092, 84.52.125, and 52.14.140; reenacting and amending RCW 82.46.035; adding a new section to chapter 82.14 RCW; adding a new section to chapter 84.52 RCW; creating new sections; providing effective dates; and providing expiration dates. Part I Use of Local Real Estate Excise Tax Revenues Sec. 101. RCW 82.46.035 and 2025 c 85 s 2 and 2025 c 1.
From the enrolled text:
AN ACT Relating to providing local governments tax resources and fund flexibility; amending RCW 82.14.530, 82.14.540, 84.52.043, 84.52.043, 84.52.010, 84.52.010, 84.55.050, 82.14.049, 86.15.080, 71.20.110, 73.08.080, 84.55.005, 52.02.160, 52.02.180, 84.55.092, 84.52.125, and 52.14.140; reenacting and amending RCW 82.46.035; adding a new section to chapter 82.14 RCW; adding a new section to chapter 84.52 RCW; creating new sections; providing effective dates; and providing expiration dates. Part I Use of Local Real Estate Excise Tax Revenues Sec. 101. RCW 82.46.035 and 2025 c 85 s 2 and 2025 c 159 s 5 are each reenacted and amended to read as follows: (1) The legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must indicate that such tax is intended to be in addition to other funds that may be reasonably available for such capital projects. (2) The legislative authority of any county or any city that plans under RCW 36.70A.040(1) may impose an additional excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding 0.25 percent of the selling price. Any county choosing …