Washington legislation · 2025-26 Regular Session
Washington SB5983: Current use land/sale to gov
Status: Passed one chamber, February 26, 2026
Exempting land classified under current use that is sold or transferred to a governmental entity from additional tax in certain circumstances.
What the bill says
An act Relating to exempting land classified under current use that is sold or transferred to a governmental entity from additional tax in certain circumstances; amending RCW 84.34.108; and creating a new section.
From the introduced text:
AN ACT Relating to exempting land classified under current use that is sold or transferred to a governmental entity from additional tax in certain circumstances; amending RCW 84.34.108; and creating a new section. Sec. 1. RCW 84.34.108 and 2025 c 138 s 3 are each amended to read as follows: (1) When land has once been classified under this chapter, a notation of the classification must be made each year upon the assessment and tax rolls and the land must be valued pursuant to RCW 84.34.060 or 84.34.065 until removal of all or a portion of the classification by the assessor upon occurrence of any of the (b) Sale or transfer to an ownership, except a transfer that resulted from a default in loan payments made to or secured by a governmental agency that intends to or is required by law or regulation to resell the property for the same use as before, making all or a portion of the land exempt from ad valorem taxation; (c) Sale or transfer of all or a portion of the land to a new owner, unless the new owner has signed a notice of classification continuance, except transfer to an owner who is an heir or devisee of a deceased owner or transfer by a transfer on death deed does not, by itself, …
Sponsors
- Marko Liias (D) · primary sponsor
- Keith Goehner (R)
- T'wina Nobles (D)
Latest actions
- : Senate Rules "X" file.
- : Passed to Rules Committee for second reading.
- : Minority; without recommendation.
- : LGV - Majority; 1st substitute bill be substituted, do pass.
- : Executive action taken in the Senate Committee on Local Government at 1:30 PM.
- : Public hearing in the Senate Committee on Local Government at 1:30 PM.
- : First reading, referred to Local Government.
- : Prefiled for introduction.
Votes
- Senate Committee on Local Government: That Substitute Senate Bill No. 5983 be substituted therefor, and the substitute bill do pass (January 22, 2026): 4 yea, 0 nay, passed
Subjects: TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC.
Common questions
- What is SB5983?
- SB5983 is a bill in the Washington Legislature (2025-26 Regular Session): Current use land/sale to gov.
- What does SB5983 do?
- In its own words: An act Relating to exempting land classified under current use that is sold or transferred to a governmental entity from additional tax in certain circumstances; amending RCW 84.34.108; and creating a new section.
- What is the status of SB5983?
- Passed one chamber as of February 26, 2026. Latest action: Senate Rules "X" file. (February 26, 2026).
- Who sponsored SB5983?
- Marko Liias (D), with 2 co-sponsors.
- Where is the official record for SB5983?
- On the Washington Legislature website: https://app.leg.wa.gov/billsummary?BillNumber=5983&Year=2025
Source: official Washington record. Tracked by Delilah, AI for legislation across all 50 states and Congress.