HomeMy WebLinkAboutUpdate Documents - BOCCDEVELOPMENT SERVICES DEPARTMENT
264 West Division Ave. • PO Box 37
Ephrata, WA 98823
Overall:
(GRANT COUNTY'
WASHINGTON
ti
PLANNING DIVISION
(509) 754-2011 Ext. 2501
PlanningDivision@grantcountywa.gov
- - - --- ------------ --l- -
Grant County Development Services
March 30, 2026, Bi-Monthly Update
RE: Pending Building Permit Report
Report covers active building permits through March 24, 2026, including status by Building, Fire,
Planning, Health, Public Works, and related reviews.
• Status codes are: A = Approved, P = Pending review, D = Deficiency, NR = Not required.
Volume and types of activity:
• The list reflects a heavy mix of new single-family residences, manufactured homes/ADUs, and
residential accessory structures (shops, garages, storage buildings, swimming pools).
• There is a smaller but notable set of commercial and institutional projects, including equipment/storage
buildings, solar array mechanical work, water reservoir, toilet replacements for WDFW sites, and Big
Bend Community College projects.
Key themes and bottlenecks:
• Multiple permits are "Pending OOR" (Other Office Review) or "Under Review," often awaiting Health
District applications, approach permits, or responses to RFIs (energy code, engineering, construction
documents, revised site plans).
• Several manufactured home and ADU projects are paused for Health District submittals; staff have
documented follow-up emails to applicants in late February and March.
• Access and road approach issues recur, including driveways crossing neighboring parcels, lack of legal
access, and driveways exceeding 500 feet that must meet GCC 15 fire access standards.
• Shoreline permits are required for numerous WDFW toilet replacement and demolition projects, which
are moving but remain in review with Planning and other departments.
Observed timelines by broad permit type:
• New single-family residences and large residential additions often sit 6-11 weeks in OOR/Under
Review when RFIs (energy code, engineering, wetlands) and Health District or approach permits are
outstanding.
• Manufactured homes/ADUs and PMRVs are generally moving faster (about 4-8 weeks total), with the
main delays occurring when GCHD applications or access clarifications are missing.
• Residential accessory structures (pools, shops, garages, lean-tos, about 3-7 weeks) tend to clear
more quickly, but some are held in Under Review due to incomplete construction drawings, cultural
resource studies, or code enforcement/STOP-work follow-up.
• Commercial and institutional projects (BBCC buildings, solar mechanical permit, WDFW toilet
projects, fire district shop, Gorge water tank) cluster in the 4-8+ week Under Review range and are
frequently tied up on shoreline permits, SEPA, or multi -agency coordination.
"7o foster a thriving, resilient, and safe community through innovative planning, efficient building processes, and robust fire prevention measures. "
Notable items for Commissioner awareness
• Large-scale or higher -profile items include: a 1,250,000-gallon water reservoir at The Gorge area,
Quincy Solar array mechanical permit (piles/trackers/foundations), Grant County Fire District #8 storage
shop/garage, and multiple BBCC building projects.
• Some residential projects show significant square footage (over 5,000-11,000 sq. ft.) and are in
deficiency status for building/energy code, engineering, or wetlands/wetland delineation requirements.
• Single-family home: BF 26-0009 - 11,022 sf SFR near Moses Lake, —11 weeks in process; ready once
Health District and approach permit issues are resolved.
• A few permits have associated code enforcement or STOP Work Orders where construction began prior
to full approval.
Days'
Weeks'
Permit #
under
under
Applicant
Owner
Site Address
i
= 26-0002
view
61
review
12
GCPUD Lands, Contractor TBD PUD
42 of Grant County
23618 NW Rd 8.6
- 26-0005
60
12
Brian White Washington
St Brd For Comm.
7356 Andrews St NE - Bldg A-3100
= 26-0007
59
12
Cameraon Golightty, Cliff Thorn John
K Staht Sr
6969 NE Rd P
=26-0009
59
12
Erin Carlile, Carole Excavation Inc Seth
& Erin Cartile
10335 NE Rd H.8
- 26-0013
57
11
Central Washington Pools. Inc Joseph
& Carmen Sauvage
4567 Road 6.5 NE
= 26-0014
57
11
Rocky Makin, Owner General Rocky
Makin
11465 NE Crystal Ct
= 26-0015
56
11
NW GeoSolar Inc. Owner General NW
GeoSolar inc
4306 Arnold Dr
= 26-0016
11
Edward Olson, Owner General. Larry
Wright, Edward Olson
4926 NE Shorecrest Dr
= 26-0017
11
Scott Dowers, Owner General Dowers
Land LLC
Pending Assignment
= 2,-0019
i
11
Jose Estrada - NCW Mobile Home Ricardo
& Maribet Sagrero-Rosales
2520 NE Rd E
= 26-0023
10
Boris & Marina Babak, Contractor Boris
& Marina Babak
Pending Assignment
= 26-0025
10
Brandon Fuchs, Bromik LLC Ken
& Bianca Mattson
1546 SW Rd Y.5
F 26-0026
30
10
Joe Sauvage, Westwood Custom Carmen
& Joe Sauvage
4567 Rd 6.5 NE
r" 26-0028
47
9
Oscar Monrroy, Owner General Oscar
Monrroy
3116 NE Snow Goose Rd
F 26-0032
46
9
David Anderson, Owner General Lindsey
Anderson
4871 NE Rd 3.7
F 26-0033
46
9
Victor Veresko, Owner Genera[ Victor
Veresko
9924 NE Goodrich Rd
F 26-0036
44
9
Kevin McLeod, Owner General Kevin
& Tonya McLeod
619 SW Section Ave
F 26-0038
41
8
Miguel A Serrano, Lanny Nelson Mark
Gregson
10595 NE Rd 36
F 26-0039
41
8
Peri Williamson, Owner General Anthony
& Peri Williamson
4005 S Adams RD
F 26-0040
40
8
Mark Christensen, Owner General Corey
& Jennifer Tolmich
6549 Hwy 262 E Lot 29
Jose Estrada - NCW Mobile Home
F 26-0041
39
8
Services LLC Rafael
Lopez Vazquez
5527 Rd 10 NW
F 26-0042
39
8
Micah Leavitt, Blue Sun GC LLC Blue
Vine LLC
18143 Rd 6 SE
F 26.0044
38
8
Robert L Rickman Ashley
& Aaron Roessler
3275 E Hwy 28
F 26-0045
38
8
Ken Fieldstad, Contractor TBD United
States of America, WDFW
Pending Assignment
F 26-0046
38
8
Matthew Bailey, Owner General Cheryl
& Matthew Bailey
5402 N Hwy 283
6-004.7
38
8
Steve Randock Jr. Bart
& Lisa Hector
10016 NW Rd A
F26-0048
38
8
Ken Fieldstad, Contractor TBD United
States of America, WDFW
Pending Assignment
Martin Pfeiffer, Modern Concrete &
F 26-0050
36
7
Excav Inc Scott
R Diefenbach
14436 Road 25 SW
Jan Blizzard, Steel Structures of
6-0051
36
7
America Randy
& Kelly Dahms
10391 NE Rd 5.6
16-0053
Leonardo Nunez, Jesus Villa
6-0052
35
7
Campos Jose
& Leonardo Nunnez Romero
10789 Rd E.8 NW
35
7
Devin Harder, Owner General United
States of America. WDFW
Pending Assignment
6-0054
35
7
Devin Harder, Owner General United
States of America, WDFW
Pending Assignment
6-0055
34
7
Devin Harder, Owner General United
States of America, WDFW
Pending Assignment
6-0056
34
7
Devin Harder, Owner General United
States of America, WDFW
Pending Assignment
Jerry Martinez, Jerry's Custom
6-0057
34
7
Homes LLC Alfredo
& Maria Martinez
3490 NE Firouzi Dr
6-0059
34
7
Julie Ann Keys, Owner Genera[ Julie
Ann Keys
19968 Road A.5 NE
6-0060
33
7
Marissa Villela
Marissa Villeta
2671 NW Rd R
Rob Herrmann, Cupertino Electric John
& Alycia Gebbers, Quincy
Z
X
6-0061
33
7
Inc Energy
Center LLC
5010 NE Rd 10
6-0062
32
6
Ken Fieldstad, Contractor TBD
United States of America, WDFW
Pending Assignment
6-0063
32
6
Ken Fieldstad, Contractor TBD
United States of America, WDFW
Pending Assignmo�-a
n
6-0064
32
6
April Micallef. Owner General
Devin & April Micatlef
31465 NE Mo •
Serge Pashkovsky, Moses Lake
George R Lippert & Moses Lake
:0 cn
O-
rn N
O'
6-0066
29
6
Granite LLC
Granite LLC
Pendin
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O
n
COo
o
O N
6-0067
28
6
Randy Roe, All American Barns LLC James
& Anne Bakken
72
0
COD
COD Z
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6-0069
26
5
John Ward, Contractor TBD John
& Shawna Ward
N
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Jeff Clemons - Monaco Design LLC,
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3
3 2
6-0070
26
5
Contractor TBD
Deven & KeRie Johnson m
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26
5
Tyler Chase, Alderbrook Homes Julio
& Ana Borjas Gonzale cD
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G-0072
24
5
Jose Laurean. Contractor TBD
College Edu. (BBCC) v
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Caleb, Erlenmeyer Custom Homes
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!6-0074
23
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Woody & Jean
Michelle Duncan, Halme Builders
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6-0074 1
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Kathryn Byer, Vasquez Construction
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26-0076
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Carmela Estrada v
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Robert Haworth '
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Harris Turner, r
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26-0091
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City Parcel Type
Quincy 141325000 New - Commercial. Addn, Alter
doses Lake 171036000 New - Mechanical
Hoses Lake New - Commercial, Addn, Alter
Moses Lake 190246009 New - Resid/SFR, Addn, Alter
doses Lake 161739000 New -Accessory to SFR
Hoses Lake 120136225 New - Resid/SFR, Addn, Alter
'Moses Lake 171043000 New - Commercial, Addn, Alter
Moses Lake 120640000 New - Resid/SFR, Addn, Alter
Moses Lake 190278002 New - Resid/SFR, Addn, Alter
Moses Lake 211327007 New- Manufactured, Mobile or PMRV
Moses Lake 315159000 New - Resid/SFR• Addn, Alter
Quincy 312119000 New - Resid/SFR. Addn, Alter
Moses Lake 161739000 New - Accessory to SFR
Moses Lake 121126516 New - Accessory to SFR
Moses Lake 161452003 New - Accessory to SFR
Moses Lake 121900000 New - Resid/SFR, Addn, Alter
Quincy 050377000 New - Manufactured. Mobile or PMRV
Coulee City 314998000 New - Manufactured. Mobile or PMRV
Quincy 151 OS7001 New - Accessory to SFR J o
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Othello 071331600 New - Resid/SFR, Addn. Alter °' 0)
Ephrata 314031000 New- Manufactured, Mobile
Warden 191293000 New - Commercial, Addr
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Soap Lake 161928000 New -Manutactur o N o
Quincy 150514000 New -Commerce
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DEVELOPMENT SERVICES DEPARTMENT
264 West Division Ave. * PO Box 37
Ephrata, WA 98823
GGIANT COUNTY'
WASHINGTON
PLANNING DIVISION
(509) 754-2011 Ext. 2501
PLanningDivision@grantcountywa.gov
------------- ---------- -
Grant County Development Services
March 30, 2026, Bi-Monthly Update
RE: Washington State 1113 1960 - Renewable Energy Excise Tax Legislation
This passed legislation creates a NEW RENEWABLE ENERGY EXCISE TAX SYSTEM that will replace the
current personal property tax structure for renewable energy projects. It is designed to address the property
tax burden shift that occurs as wind and solar facilities depreciate over time.
Overall:
QQ We are positioned well -Grant County has:
• An existing Solar Ordinance (UDC 23.08.357) is already in place.
• Several renewable projects that submitted complete SEPA applications by November 2025.
What This Means:
• Opt -in eligibility: Our existing projects that met the November 2025 SEPA deadline can opt into the
new excise tax system at any time (rather than being forced into it).
• Grant funding eligibility: Because Grant County has qualifying projects that submitted SEPA
applications by November 2025, we automatically qualify for the Local Investment Distribution Grant
Program - no need to adopt Commerce's model ordinance.
• New revenue stream: Starting in 2028, counties will receive grant distributions from the state excise
tax revenue collected from renewable projects.
Timeline:
9 Effective date: January 1, 2028
• Applies to projects operational on/after that date, or projects that opt in.
• Our pre -November 2025 SEPA projects have flexibility to opt in through 2034
Bottom Line: Grant County's PROACTIVE RENEWABLE ENERGY PLANNING puts us in an advantageous
position - we qualify for grant funding, and our existing projects have flexible opt -in options under this new tax
structure.
Grant County has six (6) eligible utility -scale projects on Commerce's SEPA list, totaling 1,300 MW of
solar with 840 MW of co -located storage.
1. Grant County projects on the SEPA list
Eligible projects (SEPA application filed by Nov 2025):
Project Type
Solar
I
Storage
i
SEPA status
Overall status
MW
MW
Appledale Energy Center Solar +
300
300
SEPA complete (MDNS)
Awaiting construction
storage
Dry Falls Solar Project Solar +
400
200
SEPA complete (MDNS)
Awaiting construction
storage
Quincy Solar Solar
130
0
SEPA complete (MDNS)
In construction
"To foster a thriving, resilient, and safe community through innovative planning, efficient building processes, and robust fire prevention measures.
1 of 49
Quincy Valley Solar Solar
130
0
SEPA complete (MDNS)
In construction
Record Energy Center Solar +
80
80
SEPA in process
In SEPA process
storage
Royal Slope Solar +
260
260
NEPA & SEPA in process
In NEPA & SEPA process
storage
I
2. How the new tax works
Under HB 1960, Counties may levy a local renewable energy excise tax on qualifying facilities that become
operational or opt in, instead of relying on depreciating personal property tax.
Solar facilities: local excise tax rate is $2,905 per MW per year of nameplate capacity.
• Battery storage: local excise tax rate is $467 per MWh (MW of storage capacity) per year.
These rates are fixed for the life of the facility, and revenues are distributed among local taxing districts
based on their property tax shares.
3. Rough annual local excise tax for Grant County
Assuming all six Grant County projects are built, opt into the new system, and are fully subject to the local
excise tax rates in statute:
1, 1,
im 1711i 1 11 i 1 11
H-RuN un i
0 17300 MW x $2,905 ~ $3.78 million per year in local solar excise tax.
Storage component (840 MW of storage):
0 840 MW x $467 ~ $0.39 million per year in local storage excise tax.
Total potential local renewable excise tax (Grant County —sited projects only):
• Approximately $4.2 million per year in stable, NON -DEPRECIATING tax revenue, to be shared
among local taxing districts.
® These projects also position Grant County to qualify for Commerce's Local Investment Distribution
grants, because they meet the "SEPA-filed by November 2025" criterion in the bill.
This is a very rough planning -level estimate and assumes: all projects reach operation, each opts into the
excise regime, and the Board chooses to impose the full local tax rate allowed in statute.
4. Simple illustrative allocation by District type
Suppose purely for planning discussion, that our combined local property tax picture looks roughly like this:
• County general government: 30 percent share.
• County road fund: 20 percent share.
• School districts (local levies): 30 percent share.
• Fire, EMS, and other junior districts: 20 percent share.
Applied to the ~ $4.17 million per year:
District type (illustrative)
Assumed share
Illustrative annual amount
County general fund
30%
$1.25 million per year
County road fund
20%
=$0.83 million per year
2 of 49
School districts (combined local levies)
30%
$1.25 million per year
Fire, EMS, other junior districts
20%
$0.83 million per year
These percentages are only placeholders; the statute requires the treasurer to distribute excise revenue
based on each taxing district's actual prior -year property tax share, so the real splits will depend on our
actual levy mix.
5. Key details of the Local Investment Distribution Grant Program
The Local Investment Distribution Grant Program ("Local Grant Program") is a state -run program that channels
a portion of the new state renewable energy excise tax back to counties and then to local taxing districts.
Purpose and funding source:
The state share of the renewable energy excise tax goes into a new Local Investment Distribution
Account.
• At least 75 percent of that state revenue for each biennium is intended for the Local Grant Program, with
any remainder (after program costs) going first to Ecology's Tribal Climate Capacity Grants, then to the
state General Fund.
How grant amounts are calculated:
• Commerce must distribute funds to each eligible county in proportion to the amount of state renewable
excise'tax generated by qualifying projects in that county in the prior reporting period.
• Within each county, funds must then be distributed to local taxing districts (county, cities, roads, fire,
schools, etc.) according to each district's relative share of the local property tax levy, unless the
county is considered "rural."
• Rural counties may elect to retain 100 percent of their allocation instead of passing it through to the
other districts.
A county is eligible for the Local Grant Program only if it:
0 Meets the project/ordinance test
o Either hosts a qualifying energy project that:
0 Was operating before January 1, 2029, or
N Had a completed SEPA application as of November 2025
o Or has adopted or "substantially adopted" Commerce's model siting ordinance.
0 Has required development regulations in place
o The county's development regulations must include specific requirements for qualifying energy
project developers, focused on early tribal engagement, DAHP coordination, and
archaeological/cultural resource protection.
Because Grant County has multiple gualifying proiects with completed SEPA applications by
November 2025 we satisfy the first condition without needincl to adopt the model ordinance.
7. Model ordinance and timing
• Commerce must develop the model ordinance by July 1, 2028, addressing siting, decommissioning,
and financial assurance for qualifying energy projects.
3 of 49
• The model ordinance must be developed in consultation with project developers, tribes, and other
stakeholders, and is itself reviewed under SEPA.
• Local governments that adopt the model ordinance are exempt from SEPA review for that adoption.
• Within six months after Commerce adopts the model ordinance, a county's development regulations
cannot be more restrictive or burdensome than the model ordinance if the county wants to qualify
via the ordinance path.
8. Required Developer engagement standards
To qualify, County development regulations must require that Developers of qualifying energy projects:
0 Early tribal engagement: Offer and document early, meaningful engagement with each Federally
recognized Tribe whose ceded territory or usual and accustomed area includes the project site, before
SEPA checklist submittal, with the goal of agreeing on a plan to protect archaeological and cultural
resources.
• DAHP coordination: Notify and offer to meet with DAHP, sharing project location, scope, and available
application materials, again with the goal of a plan for archaeological and cultural resource protection.
• Site survey obligations: Survey the project site in a way that reflects input from DAHP and the affected
tribes.
• Allow the County to condition permits in line with any agreed plans with DAHP or tribes.
The bill clarifies that a project does not become ineligible for the Local Grant Program simply because:
• The host jurisdiction imposes requirements consistent with state siting best practices, or
• Mitigation is imposed via EFSEC or SEPA review.
The essential takeaway is: if we keep our qualifying projects and the required tribal/DAHP engagement
language in our code, we will receive an annual grant -stream tied to how much renewable excise tax
our projects generate statewide.
Based only on the six Commerce -listed Grant County projects, a reasonable planning -level estimate is that
Grant County could generate roughly $1.39 million per year in state renewable excise tax, which then feeds
the Local Investment Distribution Grant Program.
9. State excise tax from Grant County projects
Using the statutory state renewable energy excise tax rates in HB 1960:
• State rate for solar generation: $968 per MW per year.
• State rate for battery storage: $156 per MW of storage capacity per year.
From the Commerce SEPA list, Grant County has:
0 1,300 MW of solar (all six projects combined).
0 840 MW of storage (Appledale, Dry Falls, Record, Royal Slope).
Estimated state excise tax from Grant County projects:
• Solar: 1,300 MW x $968 ~ $1,258,400 per year.
• Storage: 840 MW x $156 ~ $131 040 per year.
• Total state excise tax attributable to Grant County projects: ~ $1,389,440 per year.
This 1.39M/year is the key input used by Commerce to size Grant County's share of the Local Investment
Distribution Grant pool, because county allocations are proportional to the amount of state excise tax
generated by projects in that county.
4 of 49
10. Translating to a Local Investment Distribution Grant estimate
The statute sets the structure, but not an explicit fixed percentage of the state's excise tax that returns to
counties; it says:
• At least 75 percent of state renewable excise tax revenues each biennium are intended for the Local
Investment Distribution Grant Program, after Commerce program costs, with any excess going first to
tribal capacity grants and then to the state General Fund.
• Commerce then distributes Local Grant Program dollars to counties in proportion to their state excise
contribution.
Because the total statewide excise base is unknown, we cannot compute an exact dollar Local Grant
amount for Grant County; we can only say:
• Grant County's "stake" in the statewide grant pool will be proportional to ~ $1.39M/year of state excise
from these six projects, plus any additional qualifying projects that come online in the county.
• If, for example, Grant County projects ultimately represent 10 percent of the statewide state excise base,
the County would receive roughly 10 percent of the Local Investment Distribution Grant funds Commerce
distributed that year.
So, the most accurate statement Development Services can make is:
"Based on the Commerce SEPA list, our six qualifying projects would generate on the order of $1.4 million per
year in state renewable excise tax. Our Local Investment Distribution Grant from Commerce will be some
FRACTION of the statewide Local Grant pool proportional to that $1.4 million, with at least 75 percent of
statewide excise intended for local grant distribution."
11. How this would operate within Grant County - with funds distributed to local ' taxing
districts (county, cities, roads, fire, schools, etc.) according to each district's relative
share of the local property tax levy, unless the County qualifies to be considered
"Rural."
Within Grant County, the Local Investment Distribution Grant money would move in three main steps: from
the state to the County, then from the County to each taxing district in proportion to their actual property tax
levy shares, unless Grant County qualifies as "rural" and chooses to keep 100 percent.
A. State --+ Grant County: how much we receive
• Qualifying projects in Grant County pay the new state renewable energy excise tax.
• The state deposits that revenue into the Local Investment Distribution Account.
• Commerce calculates, for the last reporting period, how much state excise tax came from:
• Projects in Grant County vs. projects in other counties.
• Commerce then allocates Local Grant Program dollars back to each eligible county in
proportion to the state excise tax generated by projects in that county.
In practical terms: if Grant County projects generated, say, 10 percent of the statewide state excise tax
that year, Grant County's Local Grant Program allocation would be roughly 10 percent of the Local
Investment Distribution Account funds available for counties that year.
B. Inside Grant County: how the Treasurer splits it
Once Commerce sends the Local Grant funds to Grant County, the statute tells you how it's supposed to
be split internally:
• The County must distribute those funds to local taxing districts within the county.
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• The allocation is based on each district's relative share of the local property tax levy from the
prior year.
That means the Treasurer would:
• Look at the prior -year certified levies for all local districts in Grant County that levy property tax
(county current expense, county roads, cities, fire districts, EMS, school excess levies, library,
hospital, etc.).
Sum those into a total local property tax levy amount for the county (excluding the state school
levies, which are not "local" for this purpose).
For each district, compute its percentage share of that total. For example (illustrative only):
• County Current Expense: 22%
• County Roads: 18%
• City of Moses Lake: 15%
o City of Quincy: 5%
o Fire District 3: 6%
o Fire District 5: 4%
o Hospital, library, ports, school excess levies, etc., making up the balance.
Apply those percentages to the Local Grant Program dollars the County receives.
Example with round numbers (purely illustrative):
Commerce sends $2,000,000 in Local Grant funds to Grant County for the year.
Prior -year levy shares (illustrative):
• County Current Expense: 22% ---> 0.22 x $2,000,000 = $4407000
• County Roads: 18% --* 0.18 x $2,000,000 = $360,000
• School District excess levies (combined): 30% ---* $600,000
• Cities (combined): 15% --> $300,000
• Fire/EMS (combined): 10% --+ $200,000
• Other junior districts: 5% ---> $100,000
In that structure, the Local Grant Program behaves like a "shadow" of the local tax base: whoever carries
more of the levy burden gets more of the grant distribution.
C. What "relative share of the local property tax levy" means
"Relative share" is not a fixed percentage in statute; it is whatever the levy math in Grant County was
last year:
• If a school district passes a large enrichment or capital levy, its share of the total local levy
increases, so its share of the Local Grant money would also increase in the next cycle.
• If a new fire district forms or a park district runs a successful levy, they would begin to share in
the Local Grant funds based on their levy size relative to everyone else.
• If the County or a city passes a levy lid lift that increases their levy relative to others, their share
of the grant allocation increases accordingly.
This design deliberately ties the distribution of state renewable excise -derived grant money to the existing
property tax structure in Grant County, instead of inventing a new allocation formula.
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D. The "Rural County" option
The statute creates an exception for counties that qualify as "rural":
• If Grant County meets the statutory definition of a Rural County, it may elect. to retain the full
amount of its Local Grant allocation.
• In that case, the County is not required to push the funds down to each taxing district by levy
share.
The funds would then be budgeted according to whatever internal policies and appropriation
processes the Board of County Commissioners adopts, consistent with the program's purposes.
In practice, that gives a rural county Board more discretion to target renewable -related impacts
countywide (roads around projects, sheriff, planning staff, emergency response, community benefit
projects, etc.) instead of automatically mirroring the levy structure.
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Grant County Treasurer's Office
Local Investment Distribution Grant Program Implementation Policy and Procedures
1. Purpose
This policy establishes how the Grant County Treasurer will receive, account for, and distribute funds from the
Local Investment Distribution Grant Program created under H13 1960. The goal is to ensure distributions are
consistent with state law, transparent to local taxing districts, and integrated with existing property tax
practices.
2. Authority
This policy is adopted by resolution of the Grant County Board of County Commissioners and implemented by
the Grant County Treasurer. It is based on the Local Investment Distribution Grant Program provisions in HB
1960.
0 Local Grant Program: The Local Investment Distribution Grant Program administered by the Washington
State Department of Commerce.
0 Grant Allocation: The total amount of Local Grant Program funds remitted to Grant County for a
specific reporting period.
Local Taxing Districts: County, cities, towns, road districts, school districts (for excess levies), and
junior taxing districts (Fire, EMS, Library, Hospital, Ports, etc.) that levy property tax within Grant
County.
• Prior -Year Local Property Tax Levy: The total certified property tax levies of all local taxing districts in
Grant County for the tax year immediately preceding the grant distribution year, excluding state school
levies.
• Rural County Option: Authority under HB 1960 for qualifying rural counties to retain 100 percent of
their Grant Allocation instead of distributing by levy share.
4. Policy Direction
Standard Distribution Method:
Unless otherwise directed by Board resolution under the Rural County Option, Grant Allocation funds
will be distributed to local taxing districts in proportion to each district's relative share of the prior -year
local property tax levy.
Rural County Option:
• If Grant County qualifies as a "Rural County" under state law and the Board elects to exercise the
Rural County Option, the County may retain 100 percent of the Grant Allocation. In that case, the
Board will determine how funds are appropriated through the County's normal budget process,
consistent with program purposes.
Board of County Commissioners:
• Adopt and amend this policy by Resolution.
• Determine whether to exercise the Rural County Option and document that choice by resolution.
0 Approve appropriation of any funds retained at the County level.
County Treasurer:
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0 Receive and deposit Grant Allocation funds from Commerce.
• Maintain separate accounting for Local Grant Program revenue and distributions.
• Annually calculate distributions to local taxing districts under this policy.
• Disburse funds and provide documentation to recipient districts.
County Auditor/ Finance:
• Provide prior -year levy data and certification information needed for calculations.
• Coordinate budgeting and reporting for any funds retained at the County level.
6. Annual Procedure — Standard Distribution Method
The following steps apply when Grant County is not exercising the Rural County Option or chooses by policy
to mirror levy shares even when rural -eligible.
Receive Grant Allocation:
• The Treasurer's Office receives a grant award notice and payment from Commerce identifying the
Local Grant Program amount allocated to Grant County for the reporting period.
• The Treasurer deposits the Grant Allocation into a designated fund and revenue account (e.g., "Fund
17011).
Compile Prior -Year Levy Data:
The Treasurer obtains the final certified levy amounts for all local taxing districts in Grant County for
the prior tax year, excluding state levies.
• The Treasurer verifies totals against the tax roll and levy certification records maintained by the
Auditor/Finance.
Calculate Total Local Levy Base:
• Sum all qualifying local district levy amounts to determine the Total Local Levy Base.
Determine Each District's Levy Share:
0 For each local taxing district, compute its Levy Share as:
"Levy Share" = "District Levy Amount" / "Total Local Levy Base"
Record the share as a percentage (e.g., 0.2200 = 22.00%).
Compute Each District's Grant Distribution:
• Let G = total Grant Allocation to Grant County for the period.
• For each district, calculate: "District Grant Amount" = G X "Levy Share"
• Apply standard rounding conventions and reconcile any rounding differences so that the sum of all
district amounts equals G.
Disbursement and Notification:
• Disburse Grant Allocation amounts to districts using the same or similar timelines and mechanisms
as regular property tax distributions, or as otherwise scheduled by the Treasurer.
• Provide each district with a distribution notice that includes:
o Total Grant Allocation to Grant County.
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o District levy amount and levy share.
o District Grant Amount.
o Brief explanation that distribution is tied to prior -year levy shares and renewable excise
performance.
7. Annual Procedure — Rural County Option (If exercised):
If the Board adopts a resolution to exercise the Rural County Option, the following modified procedure
applies:
• The Treasurer receives and deposits the Grant Allocation as described in Step 1.
No levy -share -based distribution to local taxing districts is required.
The Auditor/Finance and Treasurer report the annual Grant Allocation to the Board as part of the
County budget process.
The Board appropriates the funds through the budget, prioritizing uses consistent with program
objectives (e.g., infrastructure near renewable projects, emergency response, planning capacity,
mitigation projects).
• The Treasurer tracks expenditures and maintains documentation to support program compliance and
audit review.
8. Reporting and Audit:
The Treasurer will maintain an annual worksheet (see Appendix A) documenting:
o Total Grant Allocation
• Total Local Levy Base
• Each district's levy amount, levy share, and Grant Amount (for standard method); or
• County -level use and appropriations (for Rural County Option)
All award letters, levy data, worksheets, resolutions, and distribution records will be retained
consistent with County record retention schedules and made available for audit.
9. Policy Review:
This policy should be reviewed within one year of any legislative changes to HB 1960 or related state
guidance, and at least once every three years, and updated as needed.
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Appendix A - Annual Distribution Worksheet
Grant County - Local Investment Distribution Grant Program
Distribution Worksheet - Tax Year . / Grant Year
1. Grant Allocation from Commerce: $
2. Prior -Year Local Levy Summary:
List of local taxing districts and prior -year levies (excluding state levies):
� District Name I District Type
Prior -Year Levy Grant
Levy SNhare Amount
Grant County Current Expense
Grant County Road District
County
County Road
City of:
City/Town
City of:
City/Town
School District No.: (Excess)
School -
Excess
Fire District No.:
Fire/EMS
Library District:
Library
Hospital District:
Hospital
Port District:
Port
Other District:
Other
TOTAL:
100.00%11
G
3. Calculations:
• A. Total Local Levy Base = sum of all Prior -Year Levy Amounts.
• B. Levy Share (%) = District Levy Amount -. Total Local Levy Base.
• C. Grant Amount ($) = Levy Share x G.
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4. Approval:
Prepared by: Date:
Reviewed by: Date:
Notes:
This template is intended for internal use and may be modified to reflect Grant County's specific financial systems and reporting formats.
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Appendix B — Urban Resolution
BOARD OF COUNTY COMMISSIONERS
GRANT COUNTY, WASHINGTO
RESOLUTION NO. I
A Resolution adopting a Local Investment Distribution Grant program implementation policy for Grant County.
WHEREAS, Grant County has demonstrated leadership in renewable energy policy through adoption of Grant
County Code Section 23.08.357 (Solar Energy Facility Ordinance), establishing comprehensive standards for
the siting and operation of solar energy facilities; and
WHEREAS, Grant County's proactive permitting and environmental review processes have positioned the
County to host multiple utility -scale renewable energy projects, supporting Washington State's clean energy
goals; and
WHEREAS, the Washington State Legislature enacted Engrossed Third Substitute House Bill 1960 (HB
1960), creating a Local Investment Distribution Grant Program administered by the Department of Commerce
and funded from state renewable energy excise tax revenues; and
WHEREAS, Grant County is eligible to receive Local Investment Distribution Grant Program funds because it
hosts qualifying renewable energy projects that submitted completed State Environmental Policy Act (SEPA)
applications by November 2025, as documented on the Washington State Department of Commerce approved
list dated December 31, 2025; and
WHEREAS, the Commerce SEPA list identifies six (6) utility -scale renewable energy projects in Grant County
totaling 1,300 megawatts of solar capacity and 840 megawatts of battery storage capacity: Appledale Energy
Center, Dry Falls Solar Project, Quincy Solar, Quincy Valley Solar, Record Energy Center, and Royal Slope;
and
WHEREAS, E3SHB 1960 requires that counties receiving Local Investment Distribution Grant Program funds
distribute those funds to local taxing districts within the county in proportion to each district's relative share of
the local property tax levy, unless the county is considered a "rural county" and elects to retain the full amount;
and
WHEREAS, the Board of County Commissioners desires to implement a clear and transparent procedure for
receiving, accounting f6r, and distributing such funds consistent with existing property tax practices;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF GRANT
COUNTY, WASHINGTON, THAT:
1. Policy Adoption. The Board hereby adopts the document titled "Grant County Treasurer's Office — Local
Investment Distribution Grant Program Implementation Policy and Procedures," attached hereto as
Exhibit A and incorporated herein by this reference, as the County's official policy for implementation
of the Local Investment Distribution Grant Program.
2. Distribution Method. Grant County shall utilize the Standard Distribution Method described in Exhibit A,
under which:
a. The County Treasurer will distribute Grant Allocation funds to local taxing districts within
Grant County based on each district's relative share of the prior -year local property tax levy,
excluding state levies; and
b. The Treasurer will perform the calculations and distributions annually, using certified levy
data provided by the County Auditor/Finance.
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3. Rural County Option. To the extent Grant County qualifies as a "Rural County" under state law, the
Board does not elect at this time to retain 100 percent of Local Investment Distribution Grant Program
funds. Instead, such funds shall be distributed according to Section 2 of this Resolution and Exhibit A.
4. Delegation to Treasurer and Auditor. The Board directs the County Treasurer and County
Auditor/Finance to implement this policy, including preparation of the annual distribution worksheet
attached as Appendix A to Exhibit A, and to maintain appropriate records for audit and public
transparency.
5. Consistency with Existing-- Policy. This policy implements revenue distribution requirements under state
law and complements the County's existing renewable energy regulatory framework established under
Grant County Code Section 23.08.357.
6. Review and Amendment. The Board may review and amend this Resolution and the attached policy at
any time. If Grant County later determines it no longer qualifies as a Rural County or if the Board
determines that the Standard Distribution Method best serves the County's interests, the Board may
adopt a superseding resolution implementing the Standard Distribution Method.
6. Effective Date. This Resolution is effective upon adoption and applies to all Local Investment
Distribution Grant Program allocations received on or after that date, unless amended or rescinded by
subsequent Board action.
PASSED by the Board of County Commissioners in regular session at Ephrata, Washington, by the following
vote, then signed by its membership and attested to by its Clerk in authorization of such passage this day
of 2026.
DATED this day of
BOARD OF COUNTY
COMMISSIONERS
Yea Nay Abstain GRANT COUNTY, WASHINGTON
R 0 1:1 Kevin Burgess, Chair
ATTEST: 0 0 0 Rob Jones, Vice -Chair
Clerk of the Board
Cindy Carter, Member
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GRANT COUNTY, WASHINGTON
A Resolution adopting a Local Investment Distribution Grant program implementation policy for Grant County.
WHEREAS, Grant County has demonstrated leadership in renewable energy policy through adoption of Grant
County Code Section 23.08.357 (Solar Energy Facility Ordinance), establishing comprehensive standards for
the siting and operation of solar energy facilities; and
WHEREAS, Grant County's proactive permitting and environmental review processes have positioned the
County to host multiple utility -scale renewable energy projects, supporting Washington State's clean energy
goals; and
WHEREAS, the Washington State Legislature enacted Engrossed Third Substitute House Bill 1960 (HB
1960), creating a Local Investment Distribution Grant Program administered by the Department of Commerce
and funded from state renewable energy excise tax revenues; and
WHEREAS, Grant County is eligible to receive Local Investment Distribution Grant Program funds because it
hosts qualifying renewable energy projects that submitted completed State Environmental Policy Act (SEPA)
applications by November 2025, as documented on the Washington State Department of Commerce approved
list dated December 31, *2025; and
WHEREAS, the Commerce SEPA list identifies six (6) utility -scale renewable energy projects in Grant County
totaling 1,300 megawatts of solar capacity and 840 megawatts of battery storage capacity: Appledale Energy
Center, Dry Falls Solar Project, Quincy Solar, Quincy Valley Solar, Record Energy Center, and Royal Slope;
and
WHEREAS, HB 1960 provides that counties qualifying as "Rural Counties" may elect to retain 100 percent of
their Local Investment Distribution Grant Program allocation instead of distributing funds to local taxing districts
by levy share; and
WHEREAS, Grant County meets the statutory definition of a rural county; and
WHEREAS, the Board of County Commissioners finds it in the best interest of the County and its residents to
exercise the Rural County Option so that Local Investment Distribution Grant funds may be directed through
the. County budget process to address infrastructure needs, emergency response capacity, planning and
permitting workload, and other community impacts and benefits associated with renewable energy
development; and
WHEREAS, retaining Local Investment Distribution Grant funds at the County level will enable strategic
investment in project -area roads, public safety capacity, and mitigation measures that benefit all Grant County
residents;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF GRANT
COUNTY, WASHINGTON, THAT:
1. Policy Adoption. The Board adopts the "Grant County Treasurer's Office - Local Investment Distribution
Grant Program Implementation Policy and Procedures," attached as Exhibit A, as the County's
implementation policy, including the Rural County Option procedure described therein.
2. Exercise of Rural County Option. Pursuant to HB 1960, Grant County hereby elects to retain 100
percent of its Local Investment Distribution Grant Program allocations. The County Treasurer shall
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deposit such funds into Fund 170, and the Board shall appropriate them through the County's budget
process.
3. Use of Funds. Local Investment Distribution Grant funds retained under this Resolution shall be
programmed to support:
a. Road maintenance, improvements, and reconstruction in areas impacted by renewable
energy project construction and operation; and
b. Emergency response, fire protection, and law enforcement capacity related to renewable
energy facilities; and
c. Planning, permitting, inspection, and compliance staff and resources; and
d. Archaeological, cultural, and environmental mitigation projects; and
e. Community benefit projects and infrastructure improvements in areas hosting renewable
energy projects; and
f. Other uses reasonably related to renewable energy siting, operation, and community
impacts, consistent with state law and County budget policy.
4. Annual Budgeting and Reporting. The County Treasurer and Auditor/Finance shall:
a. Report Local Investment Distribution Grant allocations to the Board annually as part of the
budget process; and
b. Prepare an annual summary of Grant Allocations received, appropriations made, and
expenditures from Local Investment Distribution Grant funds; and
c. Maintain supporting documentation for audit review and public transparency.
5. Consistency with Existing Policy. This policy implements revenue distribution requirements under state
law and complements the County's existing renewable energy regulatory framework established under
Grant County Code Section 23.08.357.
6. Review and Amendment. The Board may review and amend this Resolution and the attached policy at
any time. If Grant County later determines it no longer qualifies as a Rural County or if the Board
determines that the Standard Distribution Method best serves the County's interests, the Board may
adopt a superseding resolution implementing the Standard Distribution Method.
7. Effective Date. This Resolution is effective upon adoption and applies to all Local Investment
Distribution Grant Program allocations received on or after that date, unless amended or rescinded by
subsequent Board action.
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PASSED by the Board of County Commissioners in regular session at Ephrata, Washington, by the following
vote, then signed by its membership and attested to by its Clerk in authorization of such passage this day
of 2026.
DATED this day of
ATTEST:
Clerk of the Board
.2026.
BOARD OF COUNTY
COMMISSIONERS
Yea Nay Abstain GRANT COUNTY, WASHINGTON
❑ Kevin Burgess, Chair
Rob Jones, Vice -Chair
❑ ❑ ❑ Cindy Carter, Member
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Appendix D — SEPA Applications as of November 2025
18 of 49
g4f 1% sh' a i W ngton State
Department of
'410 (_I
_,onmrce Version 1.0
Table 1. Utility -scale wind and solar projects with formal SEPA application as of November 2025.
Acronyms and abbreviations used in the table: State Environmental Policy Act (SEPA); National Environmental Policy Act (NEPA); Mitigated Determination of Nonsignificance (MDNS);
Environmental Impact Statement (EIS); Bonneville Power Administration (BPA); Energy Facility Site Evaluation Council (EFSEC)
Appaloosa Solar
Appledale Energy
Center
Bluebird
Carriger Solar
Cloudwalker Wind
Project
Dry Falls Solar Project
High Top Solar
Hop Hill Solar
Horse Heaven Wind
Ostrea Solar
Quincy Solar
Quincy Valley Solar
Record Energy Center
Royal Slope
Ruby Flats Solar
Project
Saddle Mountain East
Wind Farm
Schnebly Coulee
Wallula Gap Solar
Wautoma Solar
Qcells USA/PSE I Solar: 142 1 Not applicable I Garfield
Hawthorne
Solar. 300
300
Grant
Renewable Energy
Avangrid
Solar: 100
Not applicable
Klickitat
Cypress Creek
Solar: 160
63
Klickitat
Renewables
1 Enel/Cloudwalker
Wind'. 380
185
Garfield
Wind Project, LLC
NextEra/Dry Falls
Solar. 400
200
Grant
Energy Center LLC
Cypress Creek
Solar: 80
40
Yakima
Renewables
HOHI bn, LLC
(BrightNight
Solar: 500 M
500
Benton
Power)
Scout Clean Energy
Solar and
wind: 1,150
300
Benton
Cypress Creek
Solar: 80
Not applicable
Yakima
Renewables
Invenergy
Solar: 130
Not applicable
Grant
Quincy Valley Solar
Solar: 130
Not applicable
Grant
LLC/ Silicon Ranch
Hawthorne Solar: 80 80 Grant
Renewable Energy
Clearway Energy Solar: 260 260 Grant
LLC
Tucci Energy Solar- 127.5 Not applicable Benton
Services
EDP Renewables
Wind: 126
Not applicable
Adams
North America LLC
Invenergy
Solar: 99
Not applicable
Kittitas
One Energy
Solar: 60
240
Benton
Innergex
Renewable
Solar: 470
470
Benton
Development USA,
LLC
Local
Local
Local
EFSEC
Local
Local
EFSEC
EFSEC
EFSEC
EFSEC
Local
Local
Local
Local
Local
Local
Local
EFSEC
xW0
Updated: 12/31/2025 19 of 49
SEPA complete (MDNS)
SEPA complete (MDNS)
SEPA complete (EIS)
SEPA complete (MDNS)
In process
SEPA complete (MDNS)
SEPA complete (MDNS)
In process
SEPA complete (EIS)
SEPA complete (MDNS)
SEPA complete (MDNS)
SEPA complete (MDNS)
In process
NEPA and SEPA in process
NEPA in process
SEPA complete (MDNS)
SEPA complete (MDNS)
In process
SEPA complete (MDNS)
Permits issued
Permits issued
Permits approved
Site Certification Issued
Pending completion of
SEPA process
Permits issued
Site Certification Issued
in process
Site Certification Issued,
Under litigation
Permits issued
Permits issued
Permits issued
Pending completion of
SEPA process
Pending completion of
NEPA & SEPA process
Pending completion of
NEPA process
Permits issued
Permits issued
In process
Site Certification Issued
Secured
In utility queue
In BPA queue
Secured
Secured
In BPA queue
Secured
Pending information from
applicant
Pending information from
applicant
Secured
Secured
Secured
In utility queue
Secured
In BPA queue
Pending information from
applicant
Pending information from
applicant
Pending information from
applicant
In BPA queue
In construction
Awaiting construction
Awaiting construction
In permitting
In SEPA process
Awaiting construction
Awaiting construction
Pending final design
from applicant
In litigation; Awaiting
Construction
In construction
In construction
In construction
In SEPA process
In NEPA & SEPA
process
In NEPA process
Awaiting construction
Awaiting construction
In SEPA process
Awaiting construction
Appendix E — Engrossed 3rd Substitute House Bill 1960 (E3SHB1960)
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CERTIFICATION OF ENROLLMENT
69th Legislature
2026 Regular Session
Passed by the House March 11, 2026
Yeas 86 Nays 9
Speaker of the House of
Representatives
Passed by the Senate March 5, 2026
Yeas 42 Nays 6
President of the Senate
Approved
Governor of the State of Washington
CERTIFICATE
I, Bernard Dean, Chief Clerk of the
House of Representatives of the
State of Washington, do hereby
certify that the attached is
ENGROSSED THIRD SUBSTITUTE HOUSE
BILL 1960 as passed by the House of
Representatives and the Senate on
the dates hereon set forth.
Chief Clerk
FILED
Secretary of State
State of Washington
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ENGROSSED THIRD SUBSTITUTE HOUSE BILL 1960
AS AMENDED BY THE SENATE
Passed Legislature - 2026 Regular Session
State of Washington 69th Legislature 2026 Regular Session
By House Finance (originally sponsored by Representatives Ramelf
Berg, Dogliof Fitzgibbon, Parshleyf Scott, Reed, and Hill)
READ FIRST TIME 02/03/26.
AN ACT Relating to encouraging renewable energy in Washington
through tax policy and investment in local communities; amending RCW
84.55.010, 84.55.020, 84.55.030, 84.55.120, 82.32.330, and
43.21C.525; adding new sections to chapter 82.96 RCW; adding a new
section to chapter 84.36 RCW; adding a new section to chapter 36.29
RCW; adding new sections to chapter 43.63A RCW- adding a new section
to chapter 43.21A RCW; creating new sections; repealing RCW
84.36.680, 82.96.010, 82.96.020, and 82.96.030; and providing an
effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
PART I
RENEWABLE ENERGY EXCISE TAX
NEW SECTION. Sec. 101. A new section is added to chapter 82.96
RCW to read as follows:
The definitions in this section apply throughout this chapter
unless the context clearly requires otherwise.
(1) "Battery electric storage systems" means commercially
available technology that is capable of retaining electricity,
storing the energy for a period of time, and delivering the
electricity after storage by chemical, thermal, mechanical, or other
22 of 49 E3SHB 1960.PL
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means that has at least 10 megawatts of storage that is not subject
to the provisions of chapter 84.12 RCW. "Battery electric storage
systems" does not include any form of hydroelectric power. "Battery
electric storage systems" does not include a system for which
payments in lieu of taxes have been made under RCW 43.52.460.
(2) "Energy storage" means commercially available technology that
is capable of retaining electricity, storing the energy for a period
of time, and delivering the electricity after storage by chemical,
thermal, mechanical, or other means.
(3) "Personal property" has the same meaning as in RCW 84.04.080.
(4) "Qualified renewable energy facility" means an electric
generating facility powered by wind or solar energy with alternating
current nameplate capacity of at least 10 megawatts that is not
subject to the provisions of chapter 84.12 RCW. "Qualified renewable
energy facility" does not include a facility for which payments in
lieu of taxes have been made under RCW 43.52.460.
(5) "Renewable energy" means energy produced by a solar or wind
facility with a nameplate capacity sufficient to generate at least 10
megawatts of alternating current power.
(6) "Renewable energy storage capacity" means the battery storage
capacity per megawatt.
(7) "Repowered" means the cumulative rebuild or refurbishment of
a majority, or more than half the nameplate capacity, of the
qualified renewable energy facility or battery electric storage
system due to the facility or system reaching the end of its useful
life or useful reasonable economic life as determined by the county
assessor. The rebuild or refurbishment does not constitute repowering
if it is part of routine major maintenance or the maintenance of or
replacement of equipment that does not materially affect the expected
physical or economic life of the facility.
NEW SECTION. Sec. 102. A new section is added to chapter 84.36
RCW to read as follows:
(1) (a) All personal property used primarily for the generation of
renewable energy in a qualified renewable energy facility that
becomes operational on or after January 1, 2028, or a qualified
renewable energy facility that is repowered on or after January 1,
2028, is exempt from property taxation.
(b) All personal property used primarily for the generation of
renewable energy in a qualified renewable energy facility that became
23 of 49 E3SHB 1960.PL
1 operational before January 1, 2028, meets the conditions in section
2 106 of this act, and opts into the tax imposed under section 103 of
3 this act is exempt from property taxation.
4 (2)(a) All personal property used primarily for a battery
5 electric storage system that becomes operational on or after January
6 1, 2028, or that is repowered on or after January 1, 2028, is exempt
7 from property taxation.
8 (b) All personal property used primarily for the energy storage
9 in a qualified renewable energy facility that became operational
10 before January 1, 2028, meets the conditions of section 106 of this
11 act, and opts into the tax imposed under section 103 of this act is
12 exempt from property taxation.
13 (3)(a) Each qualified renewable energy facility and battery
14 electric storage system in this state must annually, on or before the
15 15th day of March, make and file with the department an annual report
16 as to the location by tax code area and nameplate capacity, energy
17 storage capacity, and repowering of the personal property exempt
18 under this section, as well as any other information required by the
19 department.
20 (b) In addition to the reporting requirements in (a) of this
21 subsection, repowering, rebuilds, or refurbishments of personal
22 property exempt under this section must be reported to the county
23 assessor as they occur or, if a facility has previously undertaken
24 repowering, rebuilds, or refurbishments before the effective date of
25 this section, within 30 days of the effective date of this section.
26 The county assessor must determine if the repowering, rebuilds, or
27 refurbishments meet the definition of repowered in section 101 of
28 this act.
29 (c) The department must provide each respective county treasurer
30 and county assessor a copy of the report filed under (a) of this
31 subsection.
32 (4) The department may adopt such rules in accordance with
33 chapter 34.05 RCW and prescribe such forms as it deems necessary and
34 appropriate to implement and administer this section.
35 (5) Any delinquent taxes under this section are subject to the
36 penalties and interest for personal property in RCW 84.56.020.
37 (6) The definitions in section 101 of this act apply throughout
38 this section.
24 of 49 E3SHB 1960.LPL
1 NEW SECTION. Sec. 103. A new section is added to chapter 82.96
2 RCW to read as follows:
3 (1)(a) Beginning January 1, 2028, a state renewable energy excise
4 tax is imposed and collected on the privilege of using a qualified
5 renewable energy facility for an electric power source in the state.
6 This tax applies to qualified renewable energy facilities:
7 (i) That begin operation on or after January 1, 2028; or
8 (ii) For systems in operation prior to January 1, 2028, when one
9 of the following occur:
10 (A) The repowering of a project.;.or
11 (B) The project developer opts into the renewable energy excise
12 tax pursuant to section 106 of this act.
13 (b) Beginning January 1, 2028, a state renewable energy excise
14 tax is imposed and collected on the privilege of using a battery
15 electric storage system. This tax applies to battery electric storage
16 systems:
17 (i) That begin operation on or after January 1, 2028; or
18 (ii) For systems in operation before January 1, 2028, when one of
19 the following occur:
20 (A) The repowering of a project; or
21 (B) The project developer opts into the renewable energy excise
22 tax pursuant to section 106 of this act.
23 (2) The taxes must be paid monthly in the manner and form
24 prescribed by the department.
25 (3) The taxes imposed by this chapter are in addition to any
26 taxes imposed upon the same persons under chapter 82.04 or 82.16 RCW.
27 (4) The moneys from this tax must be deposited into the local
28 investment distribution account created in section 116 of this act.
29 NEW SECTION. Sec. 104. A new section is added to chapter 36.29
30 RCW to read as follows:
31 (1) Beginning January 1, 2028, the legislative body of any county
32 may impose a local renewable energy excise tax for the privilege of
33 using a battery electric storage system or a qualified renewable
34 energy facility for an electric power source in the state. This tax
35 applies to battery electric storage systems and qualified renewable
36 energy facilities:
37 ( a ) That begin operation on or after January 1, 2028; or
38 (b) For systems in operation prior to January 1, 2028, when one
39 of the following occur:
25 of 49 E3SHB 1960.PL
1 (i) The repowering of a project; or
2 (ii) The project developer opts into the renewable energy excise
3 tax pursuant to section 106 of this act.
4 ( 2 ) The application of the tax is subject to the conditions of
5 this chapter and is in addition,to any taxes imposed upon the same
6 persons under section 103 of this act or chapter 82.04 or 82.16 RCW.
7 (3) The rate of the tax is established in section 105 of this
8 act. The taxes must be paid semiannually in two equal payments due on
9 April 30th and October 31st of each year and in the manner and form
10 prescribed by the county treasurer.
11 (4) The county treasurer shall distribute any revenues received
12 under this section to each appropriate local taxing district in the
13 county that reflects the pro rata share of the property tax rate in
14 the prior tax year of the district in accordance with RCW 84.56.230,
15 except any voter -approved excess property tax levies within a taxing
16 district authorized after January 1, 2028.
17 (5) The definitions in section 101 of this act apply throughout
18 this section.
19 NEW SECTION. Sec. 105. A new section is added to chapter 82.96
20 RCW to read as follows:
21 (1) The rates of the state and local renewable energy excise
22 taxes authorized in sections 103 and 104 of this act on qualified
23 renewable energy facilities are as follows:
24 (a) (i) The state renewable energy excise tax rate is $968 per
25 year per megawatt of nameplate capacity of alternating current power
26 for a qualified renewable energy facility that uses solar energy to
27 generate electricity.
28 (ii) The local renewable energy excise tax rate is $2,905 per
29 year per megawatt of nameplate capacity of alternating current power
30 for a qualified renewable energy facility that uses solar energy to
31 generate electricity.
32 (b) (i) The state renewable excise tax rate is $1,200 per year per
33 megawatt of nameplate capacity of alternating current power for a
34 qualified renewable energy facility that uses wind energy to generate
35 electricity.
36 (ii) The local renewable energy excise tax rate is $3,600 per
37 year per megawatt of nameplate capacity of alternating current power
38 for a qualified renewable energy facility that uses wind energy to
39 generate electricity.
26 of 49 E3SHB 1960.PL
1
(2)
The rates of the state and local renewable energy
excise
2
taxes authorized in sections 103 and 104 of this act on
battery
3
electric
storage system are as follows:
4
(a)
The state renewable energy excise tax is $156 per megawatt-
5
hour of
battery electric storage system capacity.
6
(b)
The local renewable energy excise tax is $467 per megawatt-
7
hour of
battery electric storage system capacity.
8
(3)
The rates in this section apply for the lifetime
of the
9
qualified renewable energy facility or the battery electric
storage
10
system
or until the qualified renewable energy facility
or the
11
battery
electric storage system repowers.
12 NEW SECTION. Sec. 106. A new section is added to chapter 82.96
13 RCW to read as follows:
14 (1)(a) A qualified renewable energy facility or a battery
15 electric storage system that commences operation or repowers after
16 July 1, 2026, but before January 1, 2028, may opt into the taxes
17 imposed under sections 103 and 104 of this act and receive a property
18 tax exemption under section 102 of this act if:
19 (i) The qualified renewable energy facility or battery electric
20 storage system provides to the legislative authority of the county in
21 which the qualified renewable energy facility or battery electric
22 storage system is located notice of its intent to opt into the taxes
23 imposed under sections 103 and 104 of this act by September 1, 2026;
24 and 1
25 (ii) The legislative authority of the county in which the
26 qualified renewable energy facility or battery electric storage
27 system is located has authorized the imposition of a local renewable
28 energy excise tax before March 1, 2028.
29 (b) (i) If a qualified renewable energy facility or battery
30 electric storage system opts into the taxes imposed under sections
31 103 and 104 of this act pursuant to this subsection (1), then the
32 value of any personal property is exempt from property tax, as
33 provided in section 102 of this act, beginning in the calendar year
34 in which the taxes under sections 103 and 104 of this act are first
35 imposed.
36 (ii) Local property taxes subject to the limitations of chapter
37 84.55 RCW must be reduced as necessary to prevent the exemption
38 created in (b) (i) of this subsection (1) from resulting in a higher
39 tax rate than would have occurred in the absence of the exemption.
27 of 49 E3SHB 1960.PL
1 (2) A qualified renewable energy facility or battery electric
2 storage system that submitted a completed application under chapter
3 43.21C RCW as of November 2025, and commences operation after July 1,
4 2026, but before December 31, 2034, may opt into the taxes imposed
5 under sections 103 and 104 of this act and receive a personal
6 property tax exemption under section 102 of this act.
7 (a) To opt in,, the qualified renewable energy facility or the
8 battery electric storage system must notify the department and county
9 assessor of its intent to opt in by April 30th. Notice must occur in
10 the manner and form required by the department and the county
11 assessor.
12 (b) The assessment of taxes under sections 103 and 104 of this
13 act and the personal property tax exemption under section 102 of this
14 act apply January 1st of the immediately following calendar year.
15 (3) (a) A qualified renewable energy facility or battery electric
16 storage system that does not meet the requirements of subsection (2)
17 of this section, -and that commences construction, becomes
18 operational, or repowers after the effective date of this section, is
19 subject to the personal property tax exemption in section 102 of this
20 act and the taxes imposed pursuant to sections 103 and 104 of this
21 act.
22 (b) The qualified renewable energy facility or the battery
23 electric storage system must notify the department and county
24 assessor at the time that the facility or system commences
25 construction or repowers. Notice must occur in the manner and form
26 required by the department and the county assessor.
27 (4)(a) A qualified renewable energy facility or a battery
28 electric storage system which has been in operation for 25 years
29 since the facility or system commenced operation or last repowered,
30 may opt into the taxes imposed under sections 103 and 104 of this act
31 and receive a personal property tax exemption under section 102 of
32 this act.
33 (b) To opt in under this subsection (4), the qualified renewable
34 energy facility or the battery electric storage system must notify
35 the department and county assessor of its intent to opt in by April
36 30th. Notice must occur in the manner and form required by the
37 department and the county assessor.
38 (c) The assessment of taxes under sections 103 and 104 of this
39 act and the personal property tax exemption under section 102 of this
40 act apply January 1st of the immediately following calendar year.
28 of 49 E3SHB 1960.PL
1 (5) The personal property tax exemption in section 102 of this
2 act and the taxes imposed pursuant to sections 103 and 104 of this
3 act automatically apply to a qualified renewable energy facility or a
4 battery electric storage system after the facility or system has
5 operated for 35 years or more, as determined by the county assessor,
6 starting from the date on which the facility or system commenced
7 operation or last repowered.
8 (6) The county assessor must determine if a qualified renewable
9 energy facility or battery electric storage system meets the
10 requirements of this section.
11 NEW SECTION. Sec. 107. A new section is added to chapter 82.96
12 RCW to read as follows:
13 (1)(a) Subject to the conditions in (b) of this subsection,
14 beginning January 1, 2031, the legislative authority of a county may
15 impose a special local renewable energy excise tax if a qualified
16 renewable energy facility or a battery electric storage system is
17 located in:
18 (i) A local taxing district within the county that imposes an
19 excess levy as authorized pursuant to RCW 84.52.052; or
20 (ii) A school district that imposes a levy as authorized pursuant
21 to RCW 84.52.053 or 84.52.0531 after the effective date of this
22 section.
23 (b) The legislative authority of a county may only impose the
24 special local renewable energy excise tax in (a) of this subsection
25 as follows:
26 ( i ) If the local taxing district levy is a new levy that was not
27 previously part of the county property tax levy within the previous
28 10 years, the full value of the new levy may be used in the
29 calculation of the excess levy increment in subsection (2) of this
30 section; or
31 (ii) If the local taxing district levy or school district levy is
32 a replacement levy for a levy that was part of the county property
33 tax levy at the time of the passage of the replacement levy, or was
34 part of the county property tax levy within the 10 years prior to the
35 passage of the replacement levy, only the increase, if any, levy
36 amount between the existing levy may be used in the calculation of
37 the excess levy increment calculated in subsection (2) of this
38 section.
29 of 49 E3SHB 1960.PL
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(2) (a) The applicable local renewable energy excise tax rate
established in section 105 of this act must be multiplied by the
excess levy increment as provided in this subsection to determine the
special local renewable energy excise tax rate.
(b) The rate of the excess levy increment is calculated by
dividing the sum of the applicable excess levy amount in dollars by
the county and junior taxing district property levy amounts in
dollars. This is the excess levy increment unless:
(i) The excess levy increment exceeds five percent and there is
only a single excess levy, in which case five percent must be used in
the calculation of the special local renewable energy excise tax
under this section; or
(ii) Multiple taxing districts impose excess levies, in which
case the excess levy increment for all the multiple taxing districts
must be combined and may not exceed 10 percent in total.
(c) If a junior taxing district imposing an excess levy is
located in more than one county,, the calculation in (b) of this
subsection must be adjusted by reducing the junior taxing district's
regular and excess levies to reflect only the pro rata portion of the
junior taxing district regular and excess levies that are located in
the county imposing the special local renewable energy excise tax.
(3) The special local renewable energy excise tax rate may be
adjusted annually to accommodate new and expiring excess levies and
expires at the same time as the corresponding levy.
(4) The special local renewable energy excise tax must be paid at
the same time as the local renewable energy excise tax imposed
pursuant to section 104 of this act.
(5) The proceeds of the special local renewable energy excise tax
must be distributed to the taxing districts that are imposing the
excess levy. If there are multiple excess levies and the excess levy
increment is capped pursuant to subsection (2)(b)(ii) of this
section, the distributions must be as follows:
(a) For excess levies authorized at different times, the priority
in distributions shall go in order of authorization from first to
last; or
(b) For all other instances, the legislative authority of the
county must determine the distribution of the special local renewable
energy excise tax proceeds.
30 of 49 E3SHB 1960.PL
1 NEW SECTION. Sec. 108. The joint legislative audit and review
2 committee must review the tax rates contained in section 105 of this
3 act and report to the legislature by October 31, 2031. The report
4 must include:
5 (1) Estimates of what the taxpayer would have paid over the life
6 cycle of the qualified renewable energy facilities and battery
7 electric storage systems if the property remained subject to property
8 taxes. The estimate must consider assumptions including the cost to
9 construct, federal tax credits,, trend factors, depreciation, and the
10 average county tax rates across Washington;
11 (2) Comparisons to the qualified renewable energy facilities' and
12 battery electric storage systems' economic and tax environments of
13 other states;
14 (3) An analysis of the taxation of renewable energy related
15 personal property owned by centrally assessed utility systems that
16 are subject to the provisions of chapter 84.12 RCW and
17 recommendations on how qualified renewable energy facilities and
18 battery electric storage systems owned or operated by centrally
19 assessed utilities can be transitioned into the renewable energy
20 excise tax imposed pursuant to this act;
21 (4) An evaluation of any changes in the average per megawatt
22 construction costs for different types of projects, the value of any
23 federal or state tax incentives, the impact of technology
24 improvements on the costs to construct projects, and any change in
25 the annual project equipment depreciation guidelines compared to the
26 previous five-year period; and
27 (5) (a) Recommendations, based on the findings, regarding future
28 rate adjustments to ensure that taxpayers, the state, and local
29 taxing districts are not disadvantaged by the renewable energy excise
30 tax when new qualified renewable energy facilities and battery
31 electric storage systems are subject to the renewable energy excise
32 tax.
33 (b) The report must not recommend changes to the renewable energy
34 excise tax rate for qualified renewable energy facilities and battery
35 electric storage systems that are paying the taxes imposed by this
36 act.
37 (c) The legislature intends that any future rate adjustments will
38 be announced three years before the effective date of the rate change
39 and that rate changes will not occur before January 1, 2034.
31 of 49 E3SHB 1960.PL
1 (6) The joint legislative audit and review committee shall
2 collect data from the department of revenue, county assessors, and
3 other relevant entities during the course of its review.
4 NEW SECTION. Sec. 109. A new section is added to chapter 82-96
5 RCW to read as follows:
6 All of the provisions contained in chapter 82.32 RCW not
7 inconsistent with this chapter have full force and application with
8 respect to taxes imposed under this chapter.
i
9 NEW SECTION. Sec. 110. A new section is added to chapter 82.96
10 RCW to read as follows:
11 The department may adopt such rules in accordance with chapter
12 34.05 RCW, and prescribe such forms, as it deems necessary and
13 appropriate to implement and administer this chapter.
14 Sec. 111. RCW 84.55.010 and 2025 c 417 s 1311 are each amended
15 to read as follows:
16 (1) Except as provided in this chapter, the levy for a taxing
17 district in any year must be set so that the regular property taxes
18 payable in the following year do not exceed the limit factor
19 multiplied by the amount of regular property taxes lawfully levied
20 for such district in the highest of the three most recent years in
21 which such taxes were levied for such district, excluding any
22 increase due to (e) of this subsection, unless the highest ' levy was
23 the statutory maximum rate amount, plus an additional dollar amount
24 calculated by multiplying the regular property tax levy rate of that
25 district for the preceding year by the increase in assessed value 'in
26 that district resulting from:
27 ( a ) New construction;
28 (b) Increases in assessed value due to construction of ((w-in
29 Be_.,4,;9.qF,-)) biomass ((-r)) and geothermal facilities, if such
30 facilities generate electricity and the property is not included
31 elsewhere under this section for purposes of providing an additional
32 dollar amount. The property may be classified as real or personal
33 property;
34 (c) Improvements to property;
35 (d) Any increase in the assessed value of state -assessed
36 property; and
32 of 49 E3SHB 1960.PL
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37
we
(e) Any increase in the assessed value of real property, as that
term is defined in RCW 39.114.010, within an increment area as
designated by any local government in RCW 39.114.020 provided that
such increase is not included elsewhere under this section. This
subsection (1) (e) does not apply to levies by the state or by port
districts and public utility districts for the purpose of making
required payments of principal and interest on general indebtedness.
For the purposes of this subsection (1) (e) "increment area" does not
include increment areas that are not approved by the taxing
district's governing body for participation in the tax increment
project pursuant to RCW 39.114.020(l) (c) (ii) (D)
(2) The requirements of this section do not apply to:
(a) State property taxes levied under RCW 84.52.065(1) for
collection in calendar years 2019 through 2021; and
(b) State property taxes levied under RCW 84.52.065(2) for
collection in calendar years 2018 through 2021.
Sec. 112. RCW 84.55.020 and 2025 c 417 s 1312 are each amended
to read as follows:
Notwithstanding the
first levy for a taxir
similar taxing districts
taxes payable in the f ol
multiplied by the sum of
component taxing district
the additional dollar a
limitation set forth in RCW 84.55.010, the
g district created from consolidation of
must be set so that the regular property
Mowing year do not exceed the limit factor
the amount of regular property taxes each
could have levied under RCW 84.55.092 plus
mount calculated by multiplying the regular
property tax rate of each component district for the preceding year
by the increase in assessed value in each component district
resulting from:
(1) New construction;
(2) Increases in assessed value due to construction of
,i LC le 4 X9L \e f se biomass((7-) and geothermal facilities, if such
facilities generate electricity and the property is not included
elsewhere under this section for purposes of providing an additional
dollar amount. The property may be classified as real or personal
property;
( 3 ) Improvements to property;
(4) Any increase in the assessed value of state -assessed
property; and
33 of 49
E3SHB 1960. PL
1 (5) Any increase in the assessed value of real property, as
2 defined in RCW 39.114.010, within an increment area as designated by
3 any local government under RCW 39.114.020 if the increase is not
4 included elsewhere under this section. This subsection (5) does not
5 apply to levies by the state or by port districts and public utility
6 districts for the purpose of making required payments of principal
7 and interest on general indebtedness. For the purposes of this
8 subsection (5), "increment area" does not include increment areas
9 that are not approved by the taxing district's governing body for
10 participation in the tax increment project pursuant to RCW
11 39.114.020 (1) (c) (i i) (D) .
12 Sec. 113. RCW 84.55.030 and 2025 c 417 s 1313 are each amended
13 to read as follows:
14 For the first levy for a taxing district following annexation of
15 additional property, the limitation set forth in RCW 84.55 .010 must
16 be increased by an amount equal to the aggregate assessed valuation
17 of the newly annexed property as shown by the current completed and
18 balanced tax rolls of the county or counties within which such
19 property lies, multiplied by the dollar rate that would have been
20 used by the annexing unit in the absence of such annexation, plus the
21 additional dollar amount calculated by multiplying the regular
22 property tax levy rate of that annexing taxing district for the
23 preceding year by the increase in assessed value in the annexing
24 district resulting from:
25 (1) New construction;
26 (2) Increases in assessed value due to construction of ((w-ir-d
27 i:� rl- IN-3 J. L.L e,r e� ;::�:P
-, } ) biomass (7-)) and geothermal facilities, if such
s .
28 facilities generate electricity and the property is not included
29 elsewhere under this section for purposes of providing an additional
30 dollar amount. The property may be classified as real or personal
31 property;
32 (3) Improvements to property;
33 (4) Any increase in the assessed value of state -assessed
34 property; and
35 (5) Any increase in the assessed value of real property, as
36 defined in RCW 39.114.010, within an increment area as designated by
37 any local government in RCW 39.114.020 if the increase is not
38 included elsewhere under this section. This subsection does not apply
39 to levies by the state or by port districts or public utility
34 of 49 E3SHB 1960.PL
1 districts for
the purpose
of making required payments of
principal
2 and interest
on general
indebtedness. For the purposes
of this
3 subsection (5)
, "increment
area" does not include increment
areas
4 that are not
approved by
the taxing district's governing
body for
5 participation
in the tax
increment project pursuant
to RCW
6 39.114.020 (1)
(c) (i i) (D) .
7 Sec. 114. RCW 84.55.120 and 2025 c 417 s 1314 are each amended
8 to read as follows:
9 (1) A taxing district, other than the state, that collects
10 regular levies must hold a public hearing on revenue sources for the
11 district's following year's current expense budget. The hearing must
12 include consideration of possible increases in property tax revenues
13 and must be held prior to the time the taxing district levies the
14 taxes or makes the request to have the taxes levied. The county
15 legislative authority, or the taxing district's governing body if the
16 district is a city, town, or other type of district, must hold the
17 hearing. For purposes of this section, "current expense budget" means
18 that budget which is primarily funded by taxes and charges and
19 reflects the provision of ongoing services. It does not mean the
20 capital, enterprise, or special assessment budgets of cities, towns,
21 counties, or special purpose districts.
22 (2) If the taxing district is otherwise required to hold a public
23 hearing on its proposed regular tax levy, a single public hearing may
24 be held on this matter.
25 (3) (a) Except as provided in (b) of this subsection (3), no
26 increase in property tax revenue may be authorized by a taxing
27 district, other than the state, except by adoption of a separate
28 ordinance or resolution, pursuant to notice, specifically authorizing
29 the increase in terms of both dollars and percentage. The ordinance
30 or resolution may cover a period of up to two years, but the
31 ordinance must specifically state for each year the dollar increase
32 and percentage change in the levy from the previous year.
33 (b) . Exempt from the requirements of (a) of this subsection are
34 increases in revenue resulting from the addition of:
35 ( i ) New construction;
36 (ii) Increases in assessed value due to construction of ((gin
37 t::;-i r bI,/ 4 xRL ef se ) ) biomass( (-r) ) and geothermal facilities, if such
38 facilities generate electricity and the property is not included
39 elsewhere under this section for purposes of providing an additional
35 of 49 E3SHB 1960.PL
1 dollar amount. The property may be classified as real or personal
2 property;
3 (iii) Improvements to property;
4 (iv) Any increase in the value of state -assessed property; and
5 (v) Any increase in the assessed value of real property, as that
6 term is defined in RCW 39.114.010, within an increment area as
7 designated by any local government in RCW 39.114.020 provided that
8 such increase is not included elsewhere under this section. This
9 subsection (3) (b) (v) does not apply to levies by the state or by port
10 districts and public utility districts for the purpose of making
11 required payments of principal and interest on general indebtedness.
12 For the purposes of this subsection (3) (b) (v) , "increment area" does
13 not include increment areas that are not approved by the taxing
14 district's governing body for participation in the tax increment
15 project pursuant to RCW 39.114. 020 (1) (c) (ii) (D) .
16 Sec. 115. RCW 82.32.330 and 2022 c 56 s 9 are each amended to
17 read as follows:
18 (1) For purposes of this section:
19 (a) "Disclose" means to make known to any person in any manner
20 whatever a return or tax information;
21 (b) "Returnyl means a tax or information return or claim for
22 refund required by, or provided for or permitted under, the laws of
23 this state which is filed with the department of revenue by, on
24 behalf of, or with respect to a person, and any amendment or
25 supplement thereto, including supporting schedules, attachments, or
26 lists that are supplemental to, or part of, the return so filed;
27 ( c ) "Tax information" means ( i ) a taxpayer's identity, (ii) the
28 nature, source, or amount of the taxpayer's income, payments,
29 receipts, deductions, exemptions, credits, assets, liabilities, net
30 worth, tax liability deficiencies, overassessments, or tax payments,
31 whether taken from the taxpayer's books and records or any other
32 source, (iii) whether the taxpayer's return was, is being, or will be
33 examined or subject to other investigation or processing, (iv) a part
34 of a written determination that is not designated as a precedent and
35 disclosed pursuant to RCW 82.32.410, or a background file document
36 relating to a written determination, and (v) other data received by,
37 recorded by, prepared by, furnished to, or collected by the
38 department of revenue with respect to the determination of the
39 existence, or possible existence, of liability, or the amount
36 of 49 E3SHB 1960. PL
1 thereof, of a person under the laws of this state for a tax, penalty,
2 interest, fine, forfeiture, or other imposition, or offense. However,
3 data, material, or documents that do not disclose information related
4 to a specific- or identifiable taxpayer do not constitute tax
5 information under this section. Except as provided by RCW 82.32.410,
6 nothing in this chapter requires any person possessing data,
7 material, or documents made confidential and privileged by this
8 section to delete information from such data, material, or documents
9 so as to permit its disclosure;
10 (d) "State agency" means every Washington state office,
11 department, division, bureau, board, commission, or other state
12 agency;
13 (e) "Taxpayer identity" means the taxpayer's name, address,
14 telephone number, registration number, or any combination thereof, or
15 any other information disclosing the identity of the taxpayer; and
16 (f) "Department" means the department of revenue or its officer,
17 agent, employee, or representative.
18 (2) Returns and tax information are confidential and privileged,
19 and except as authorized by this section,, neither the department of
20 revenue nor any other person may disclose any return or tax
21 information.
22 (3) This section does not prohibit the department of revenue
23 from:
24 (a) Disclosing such return or tax information in a civil or
25 criminal judicial proceeding or an administrative proceeding:
26 ( i ) In respect of any tax imposed under the laws of this state if
27 the taxpayer or its officer or other person liable under this title
28 or chapter 83.100 RCW is a party in the proceeding;
29 (ii) In which the taxpayer about whom such return or tax
30 information is sought and another state agency are adverse parties in
31 the proceeding; or
32 (iii) Brought by the department under RCW 18.27.040 or 19.28.071;
33 (b) Disclosing, subject to such requirements and conditions as
34 the director prescribes by rules adopted pursuant to chapter 34.05
35 RCW, such return or tax information regarding a taxpayer to such
36 taxpayer or to such person or persons as that taxpayer may designate
37 in a request for, or consent to, such disclosure, or to any other
38 person, at the taxpayer's request, to the extent necessary to comply
39 with a request for information or assistance made by the taxpayer to
40 such other person. However, tax information not received from the
37 of 49 E3SHB 1960. PL
1 taxpayer must not be so disclosed if the director determines that
2 such disclosure would compromise any investigation or litigation by
3 any federal, state, or local government agency in connection with the
4 civil or criminal liability of the taxpayer or another person, or
5 that such disclosure would identify a confidential informant, or that
6 such disclosure is contrary to any agreement entered into by the
7 department that provides for the reciprocal exchange of information
8 with other government agencies which agreement requires
9 confidentiality with respect to such information unless such
10 information is required to be disclosed to the taxpayer by the order
11 of any court;
12 (c) Disclosing the name of a taxpayer against whom a warrant
13 under RCW 82.32.210 has been either issued or filed and remains
14 outstanding for a period of at least ten working days. The department
15 is not required to disclose any information under this subsection if
16 a taxpayer has entered a deferred payment arrangement with the
17 department for the payment of a warrant that has not been filed and
18 is making payments upon such deficiency that will fully satisfy the
19 indebtedness within twelve months;
20 (d) Publishing statistics so classified as to prevent the
21 identification of particular returns or reports or items thereof;
22 (e) Disclosing such return or tax information, for official
23 purposes only, to the governor or attorney general,, or to any state
24 agency, or to any committee or subcommittee of the legislature
25 dealing with matters of taxation, revenue, trade, commerce, the
26 control of industry or the professions;
27 (f) Permitting the department of revenue's records to be audited
28 and examined by the proper state officer, his or her agents and
29 employees;
30 (g) Disclosing any such return or tax information to a peace
31 officer as defined in RCW 9A.04.110 or county prosecuting attorney,,
32 for official purposes. The disclosure may be made only in response to
33 a search warrant, subpoena, or other court order, unless the
34 disclosure is for the purpose of criminal tax enforcement. A peace
35 officer or county prosecuting attorney who receives the return or tax
36 information may disclose that return or tax information only for use
37 in the investigation and a related court proceeding, or in the court
38 proceeding for which the return or tax information originally was
39 sought;
38 of 49 E3SHB 1960. PL
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(h) Disclosing any such return or tax information to the proper
officer of the internal revenue service of the United States, the
Canadian government or provincial governments of Canada, or to the
proper officer of the tax department of any state or city or town or
county, for official purposes, but only if the statutes of the United
States, Canada or its provincial governments, or of such other state
or city or town or county, as the case may be, grants substantially
similar privileges to the proper officers of this state;
(i) Disclosing any such return or tax information to the United
States department of justice, including the bureau of alcohol,
tobacco, firearms and explosives, the department of defense, the
immigration and customs enforcement and the customs and border
protection agencies of the United States department of homeland
security, the United States coast guard, the alcohol and tobacco tax
and trade bureau of the United States department of treasury, and the
United States department of transportation, or any authorized
representative of these federal agencies, for official purposes;
(j) Publishing or otherwise disclosing the text of a written
determination designated by the director as a precedent pursuant to
RCW 82.32.410;
(k) Disclosing, in a manner that is not associated with other tax
information, the taxpayer name, entity type, business address,
mailing address, revenue tax registration numbers, reseller permit
numbers and the expiration date and status of such permits, North
American industry classification system or standard industrial
classification code of a taxpayer, and the dates of opening and
closing of business. This subsection may not be construed as giving
authority to the department to give, sell, or provide access to any
list of taxpayers for any commercial purpose;
(1) Disclosing such return or tax information that is also
maintained by another Washington state or local governmental agency
as a public record available for inspection and copying under the
provisions of chapter 42.56 RCW or is maintained by a court of record
and is not otherwise prohibited from disclosure;
(m) Disclosing such return or tax information to.the United
States department of agriculture for the limited purpose of
investigating food stamp fraud by retailers;
(n) Disclosing to a financial institution, escrow company, or
title company, in connection with specific real property that is the
subject of a real estate transaction, current amounts due the
39 of 49 E3SHB 1960.PL
1 department for a filed tax warrant, judgment, or lien against the
2 real property;
3 (o) Disclosing to a person against whom the department has
4 asserted liability as a successor under RCW 82.32.140 return or tax
5 information pertaining to the specific business of the taxpayer to
6 which the person has succeeded;
7 (p) Disclosing real estate excise tax affidavit forms filed under
8 RCW 82.45.150 in the possession of the department, including real
9 estate excise tax affidavit forms for transactions exempt or
10 otherwise not subject to tax;
11 (q) Disclosing to local taxing jurisdictions the identity of
12 sellers granted relief under RCW 82.32.430(5) (b) (i) and the period
13 for which relief is granted;
14 (r) Disclosing such return or tax information to the court in
15 respect to the department's application for a subpoena under RCW
16 82.32.117;
17 (s) Disclosing to a person against whom the department has
18 asserted liability under RCW 83.100.120 return or tax information
19 pertaining to that person's liability for tax under chapter 83.100
20 RCW;
21 (t) Disclosing such return or tax information to the streamlined
22 sales tax governing board, member states of the streamlined sales tax
23 governing board, or authorized representatives of such board or
24 states, for the limited purposes of:
25 (i) Conducting on behalf of member states sales and use tax
26 audits of taxpayers; or
27 (ii) Auditing certified service providers or certified automated
28 systems providers;
29 (u) Disclosing any such return or tax information when the
30 disclosure is specifically authorized under any other section of the
31 Revised Code of Washington*
32 (v) Disclosing to an individual to whom the department has issued
33 an assessment under RCW 82.32.145 for unpaid trust fund taxes of a
34 defunct or insolvent entity, return or tax information of that entity
35 pertaining to those unpaid trust fund taxes;
36 (w) Disclosing any such return or tax information pursuant to a
37 federal grand jury subpoena or subpoena issued by a United States
38 attorney, only to be used in the criminal investigation and related
39 court proceedings, or in the court proceeding for which the return or
40 tax information originally was sought;
40 of 49 E3SHB 1960. PL
1 (x) Disclosing any return or tax information to an individual
2 when the return or tax information is related directly to that
3 person's individual liability, as part of a marital community, for
4 amounts due under a warrant issued under the authority of RCW
5 59.30.090 or 82.32.210; or
6 (v) Disclosing to local taxing officials, including count
7 assessors or treasurers, the identity . and tax information of persons
8 sub ect to the renewable energy excise tax under sections 103 and 104
9 of this act.
10 (4)(a) The department may disclose return or taxpayer information
11 to a person under investigation or during any court or administrative
12 proceeding against a person under investigation as provided in this
13 subsection (4). The disclosure must be in connection with the
14 department's official fficial duties relating to an audit, collection
15 activity, or a civil or criminal investigation. The disclosure may
16 occur only when the person under investigation and the person in
17 possession of data, materials, or documents are parties to the return
18 or tax information to be disclosed. The department may disclose
19 return or tax information such as invoices, contracts, bills,
20 statements, resale or exemption certificates, or checks. However, the
21 department may not disclose general ledgers, sales or cash receipt
22 journals, check registers, accounts receivable /payable ledgers,
23 general journals, financial statements, expert's workpapers, income
24 tax returns, state tax returns, tax return workpapers, or other
25 similar data, materials, or documents.
26 (b) Before disclosure of any tax return or tax information under
27 this subsection (4), the department must, through written
28 correspondence, inform the person in possession of the data,
29 materials, or documents to be disclosed. The correspondence must
30 clearly identify the data, materials, or documents to be disclosed.
31 The department may not disclose any tax return or tax information
32 under this subsection (4) until the time period allowed in (c) of
33 this subsection has expired or until the court has ruled on any
34 challenge brought under (c) of this subsection.
35 (c) The person in possession of the data, materials, or documents
36 to be disclosed by the department has twenty days from the receipt of
37 the written request required under (b) of this subsection to petition
38 the superior court of the county in which the petitioner resides for
39 injunctive relief. The court must limit or deny the request of the
40 department if the court determines that:
41 of 49 E3SHB 1960.PL
1 (i) The data, materials, or documents sought for disclosure are
2 cumulative or duplicative, or are obtainable from some other source
3 that is more convenient, less burdensome, or less expensive;
4 (ii) The production of the data, materials, or documents sought
5 would be unduly burdensome or expensive, taking into account the
6 needs of the department, the amount in controversy, limitations on
7 the petitioner's resources, and the importance of the issues at
8 stake; or
9 (iii) The data, materials, or documents sought for disclosure
10 contain trade secret information that, if disclosed, could harm the
11 petitioner.
12 (d) The department must reimburse reasonable expenses for the
13 production of data, materials, or documents incurred by the person in
14 possession of the data, materials, or documents to be disclosed.
is (e) Requesting information under (b) of this subsection that may
16 indicate that a taxpayer is under investigation does not constitute a
17 disclosure of tax return or tax information under this section.
18 (5) Service of a subpoena issued under RCW 82.32.117 does not
19 constitute a disclosure of return or tax information under this
20 section. Notwithstanding anything else to the contrary in this
21 section, a person served with a subpoena under RCW 82.32.117 may
22 disclose the existence or content of the subpoena to that person's
23 legal counsel.
24 (6) Any person acquiring knowledge of any return or tax
25 information in the course of his or her employment with the
26 department of revenue and any person acquiring knowledge of any
27 return or tax information as provided under subsection (3) (e)f (f),
28 (g)f (h)f (i)f (m), (v), and (w) of this section, who discloses any
29 such return or tax information to another person not entitled to
30 knowledge of such return or tax information under the provisions of
31 this section, is guilty of a misdemeanor. If the person guilty of
32 such violation is an officer or employee of the state, such person
33. must forfeit such office or employment and is incapable of holding
34 any public office or employment in this state for a period of two
35 years thereafter.
36 NEW SECTION. Sec. 116. A new section is added to chapter 82.96
37 RCW to read as follows:
38 The local investment distribution account is created in the state
39 treasury. All receipts from the state renewable energy excise tax
42 of 49 E3SHB 1960.PL
1 imposed by section 103 of this act must be deposited into the
2 account. Expenditures from the account may be used for the local
3 investment distributions contained in sections 202 and 203 of this
4 act.
5 PART II
6 LOCAL COMMUNITY INVESTMENTS
7 NEW SECTION. Sec. 201. It is the intent of the legislature to
8 create favorable conditions that result in investments in communities
9 hosting renewable energy project development. Encouraging such
10 developments, including by increasing revenues for local governments,
11 will help achieve state clean energy goals under the clean energy
12 transformation act, achieve energy reliability and affordability, and
13 ensure that the economic benefits of these projects accrue to the
14 benefit of the local community .
15 NEW SECTION. Sec. 202. A new section is added to chapter 43.63A
16 RCW to read as follows:
17 (1) The department shall establish the renewable energy
18 development local investment distribution program.
19 (a) Subject to the availability of amounts appropriated for this
20 purpose, the department must provide funds through the program to
21 each county that hosts a qualifying energy project under this
22 section. The total distribution under this subsection must be in a
23 proportion equal to the amount of state excise tax under section 103
24 of this act attributable to a county during the previous tax
25 reporting period.
26 (b) (i) Except for a rural county as defined in RCW 82.14.370,
27 each county must distribute funds received from the department to the
28 local taxing districts within the county in which each qualifying
29 energy project is located, according to the taxing district's
30 relative share of the local property tax levy.
31 (ii) For distributions for qualifying energy projects in a rural
32 county, as defined in RCW 82.14.370, the rural county may elect to
33 retain the full amount provided by the department, without
34 distribution to local taxing districts.
35 (2)(a) In order for a county to be eligible to receive funds in a
36 proportion equal to the amount of state excise tax under section 103
43 of 49 E3SHB 1960.PL
1 of this act attributable to a county, the department must determine
2 that:
3 ( i ) The qualifying energy project is located in the county, and
4 the project was operating before January 1, 2029;
5 (ii) The qualifying energy project is located in the county, and
6 the project submitted a completed application under chapter 43.21C
7 RCW as of November 2025; or
8 (iii) The qualifying energy project is located in the county, and
9 the county has adopted or substantially adopted the model ordinance
10 published by the department under section 203 of this act. For the
11 purposes of this section, "substantially adopted" means, in the
12 opinion of the department, the county has adopted development
13 regulations that achieve the intent of the model ordinance published
14 by the department, are not more restrictive or burdensome than the
15 model ordinance, and do not unnecessarily impede the development of
16 renewable energy projects within the county.
17 (b) In order for a county to be determined to be eligible to
18 receive funds under this subsection ( 2 ) for a project that applies to
19 and completes the county's process for development approval and files
20 an environmental policy checklist pursuant to chapter 43.21C RCW
21 after the effective date of this section, a county must include in
22 its development regulations that:
23 (i) A qualifying energy project developer must:
24 (A) Initiate and document the offer to conduct early and
25 meaningful engagementf before the submission of an environmental
26 policy checklist under chapter 43.21C RCW, related to the qualifying
27 energy project with each federally recognized Indian tribe within
28 whose ceded territory and usual and accustomed area the qualifying
29 energy project is proposed to be located in a manner that recognizes
30 the sovereignty and legal rights of the tribe, with the objective of
31 agreeing on a plan for protecting the archaeological and cultural
32 resources that are potentially affected by the project;
33 (B) Notify, and offer to meet with, the department of archaeology
34 and historic preservation regarding the geographical location,
35 detailed scope of the proposed project, preliminary application
36 details available to federal, state, or local jurisdictions, and all
37 publicly available materials, with the objective of agreeing on a
38 plan for protecting the archaeological and cultural resources that
39 are potentially affected by the project; and
44 of 49 E3SHB 1960. PL
1 (C) Survey the proposed project site in a manner that reflects
2 input solicited from the department of archaeology and historic
3 preservation and each federally recognized Indian tribe whose lands
4 described in this section are impacted, if any such input is received
5 by the project developer within 60 days of the notification in
6 (b) (i) (B) of this subsection (2) ; and
7 (ii) The county may condition an application by a qualifying
8 energy project developer in accordance with a plan agreement between
9 the qualifying energy project developer and either the federally
10 recognized Indian tribe or the department of archaeology and historic
11 preservation, or both, for protecting the archaeological cultural
12 resources that are potentially affected by the project.
13 (3) A qualifying energy project may be eligible under this
14 section if the project has received applicable permits under the
15 energy facility site evaluation council process established in
16 chapter 80.50 RCW, the clean energy coordinated permit process
17 pursuant to RCW 43.394.020, or through permit processes overseen by
18 the city or county.
19 (4) (a) The department must establish an application process for
20 the program.
21 (b) The department may charge a reasonable fee for administrative
22 costs. Fees must be deposited in the local investment distribution
23 account created in section 116 of this act.
24 (5) Beginning in fiscal year 2029, the legislature intends to
25 dedicate at least 75 percent of the local investment distribution
26 account appropriations each biennium to the funding of the local
27 investment distribution program described in this section. It is the
28 intent of the legislature to apply any balance in the local
29 investment distribution account that is in excess of the eligible
30 expenses for the local investment distribution program under this
31 section first to the tribal capacity grant program in section 204 of
32 this act and second to the general fund.
33 (6) Nothing in this section limits the authority of a county or
34 city to administratively object to or legally appeal a qualifying
35 energy project or component thereof or to be eligible for grant funds
36 under this section if they file such an objection or appeal.
37 (7) For purposes of this section, the following definitions
38 apply:
39 (a)(i) "Energy storage system" means commercially available
40 technology that is capable of retaining electricity, storing the
45 of 49 E3SHB 1960. PL
1 energy for a period of time, and delivering the electricity after
2 storage by chemical, thermal, mechanical, or other means.
3 (ii) "Energy storage system" does not include a solar or wind
4 energy production facility.
5 (b) "Qualifying energy project" means an energy storage system, a
6 wind or solar energy production facility, associated facilities, or
7 any combination thereof, constructed after the effective date of this
8 section.
9 NEW SECTION. Sec. 203. A new section is added to chapter 43.63A
10 RCW to read as follows:
11 (1)(a) The department shall provide technical assistance and
12 ongoing liaison support to local governments, including methods and
13 best practices for siting qualifying energy projects specified in
14 section 202 of this act, for use by local governments.
15 (b) As part of this work, the department must develop and publish
1.6 a model ordinance applicable to the siting of qualifying energy
17 projects specified in section 202 of this act by July 1, 2028. The
18 mode- ordinance must include, but is not limited to, standards for
19 the -Jecommissioning of and provision of financial assurance for wind
20 energy facilities and means to avoid detrimental impact to natural
21 resources and cultural resource areas. The model ordinance must also
22 consider local government compliance with the growth management act.
23 The department must consider whether the model ordinance should
24 specify or encourage expedited timelines for permit review that are
25 adhered to by the county or city. The department must develop the
26 model ordinance in consultation with qualifying energy project
27 developers, qualifying energy project owners, counties where at least
28 one energy storage system or wind or solar energy production facility
29 is located, federally recognized tribes, and other interested
30 stakeholders.
31 (2) Effective six months after the department's publication of a
32 model ordinance under subsection (1) of this section, to be eligible
33 for the grant program in section 202 of this act, a county or city
34 ordinance or other restriction that limits the siting of a qualifying
35 energy project may not contain standards that are more restrictive or
36 burdensome than the applicable model ordinance published by the
37 department under subsection (1) of this section.
38 (3) (a) The department must review the model ordinance created in
39 this section under the provisions of chapter 43.21C RCW. To the
46 of 49 E3SHB 1960. PL
1 maximum extent appropriate consistent with WAC 197-11-600 as it
2 existed as of the effective date of this section, the department must
3 use the nonproject environmental impact statements prepared by the
4 department of ecology under RCW 43.21C.535 and by the energy facility
5 site evaluation council under RCW 43.21C.405.
6 (b) A county that adopts the model ordinance under this section
7 that has been reviewed by the department under the provisions of
8 chapter 43.21C RCW is not required to review the ordinance under the
9 provisions of chapter 43.21C RCW.
10 (4) Nothing in this section renders qualifying energy projects
11 ineligible for the grant program in section 202 of this act on the
12 basis of:
13 (a) Being located in a jurisdiction that imposes requirements,
14 standards, or restrictions on qualifying energy projects that are
15 consistent with the permit requirements, guidelines, or best
16 practices for the siting, development, or operation of qualifying
17 energy facilities imposed by a state agency or otherwise required
18 under state law; or
19 (b) Mitigation being imposed as a result of environmental review
20 under chapter 43.21C or 80.50 RCW to address a probable significant
21 adverse environmental impact.
22 ( 5 ) For purposes of this section, "qualifying energy project" has
23 the same meaning as in section 202 of this act.
24 NEW SECTION. Sec. 204. A new section is added to chapter 43.21A
25 RCW to read as follows:
26 (1) The department must implement an ongoing program to provide
27 biennial capacity grants to each federally recognized Indian tribe in
28 Washington state and to each federally recognized Indian tribe with
29 treaty -ceded lands in Washington consistent with this section and RCW
30 70A.65.250.
31 (a) For purposes of fiscal year 2028, the legislature intends to
32 fund the grant program with appropriations from the climate
33 investment account created in RCW 70A.65.250.
34 (b) Beginning in fiscal year 2029, the legislature intends
35 funding for the grant program to be increasingly paid for through the
36 local investment distribution account created in section 116 of this
37 act and intends to dedicate up to 25 percent of the appropriations
38 from that account each biennium towards the total cost of the
39 program.
47 of 49 E3SHB 1960.PL
1 (2) A capacity grant may be used by a recipient federally
2 recognized tribe, at the discretion of each tribe in a manner that
3 recognizes their sovereignty, for:
4 (a) Consultation on spending decisions on grants in accordance
5 with RCW 70A.65.305;
6 (b) Consultation on clean energy siting projects;
7 (c) Activities supporting climate resilience and adaptation;
8 (d) Developing tribal clean energy projects, as defined in RCW
9 43.158.010;
10 ( e ) Applying for state or federal grant funding;
11 (f) Other activities for which funds in the climate commitment
12 account created in RCW 70A.65.260, or the natural climate solutions
13 account created in RCW 70A.65.270, are eligible; and
14 ( g ) Other related. work.
15 ( 3 ) In order to satisfy the requirements of RCW 70A.65.230(1)(b)f
16 tribal applicants are encouraged to include a tribal resolution
17 supporting their request with their grant application.
18 (4) The department must award funds available under this section
19 equally among grant applicants.
20 (5) Nothing in this section limits the authority of a tribe that
21 receives funds under this section to administratively object to or
22 legally appeal a qualifying energy project or component thereof or to
23 be eligible for grant funds under this section if they file such an
24 objection or appeal.
25 PART III
26 MISCELLANEOUS
27 NEW SECTION. Sec. 301. The following acts or parts of acts are
28 each repealed:
29 (1) RCW 84.36.680 (Generation or storage of renewable energy) and
30 2023 c 427 s 1-
31 (2) RCW 82.96.010 (Tax on renewable energy generation or storage
32 Rates —Administration) and 2023 c 427 s 2;
33 (3) RCW 82.96.020 (Renewable energy local benefit account) and
34 2023 c 427 s 3; and
35 (4) RCW 82.96.030 (Administration Application of chapter 82.32
36 RCW) and 2023 c 427 s 4.
48of49 E 3 S H B 1960.PL
1 Sec. 302. RCW 43.21C.525 and 2022 c 180 s 406 are each amended
2 to read as follows:
3 Amendments to regulations and other nonproject actions taken by a
4 city or county to adopt or implement the model ordinance created by
5 the department under RCW 70A.207.030 or by a county to adopt
6 or implement the model ordinance created by the department of
7 commerce under section 203 of this act are not subject to the
8 requirements of this chapter.
9
10
NEW SECTION.
to this act.
Sec. 303. RCW 82.32.805 and 82.32.808 do not apply
11 NEW SECTION. Sec. 304. If any provision of this act or its
12 application to any person or circumstance is held invalid, the
13 remainder of the act or the application of the provision to other
14 persons or circumstances is not affected.
15
NEW
SECTION.
Sec. 305. Section 102
of this act applies to
16
property
taxes levied for collection in 2029
and thereafter.
17
NEW
SECTION.
Sec. 306. Sections 111
through 114 of this act
18
apply to
property
taxes levied for collection
in 2028 and thereafter.
19
NEW
SECTION.
Sec. 307. This act takes
effect January 1, 2028.
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