RCW 82.46.010 — Tax on sale of real property authorized — Proceeds dedicated to local capital projects — Additional tax authorized — Maximum rates

(1) The legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must indicate that such tax is intended to be in addition to other funds that may be reasonably available for such capital projects. (2) The legislative authority of any county or any city may impose an excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding 0.25 percent of the selling price. The revenues from this tax must be used by any city or county for any capital purpose identified in a capital improvements plan and local capital improvements, including those listed in RCW 35.43.040 and for capital projects specified in a capital facilities plan element of a comprehensive plan and housing relocation assistance under RCW 59.18.440 and 59.18.450 . However, revenues (a) pledged by such counties and cities to debt retirement prior to April 30, 1992, may continue to be used for that purpose until the original debt for which the revenues were pledged is retired, or (b) committed prior to April 30, 1992, by such counties or cities to a project may continue to be used for that purpose until the project is completed. (3) In lieu of imposing the tax authorized in RCW 82.14.030 (2), the legislative authority of any county or any city may impose an additional excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding 0.5 percent of the selling price. (4) Taxes imposed under this section must be collected from persons who are taxable by the state under chapter 82.45 RCW upon the occurrence of any taxable event within the unincorporated areas of the county or within the corporate limits of the city, as the case may be. (5) Taxes imposed under this section must comply with all applicable rules, regulations, laws, and court decisions regarding real estate excise taxes as imposed by the state under chapter 82.45 RCW. (6) The definitions in this subsection (6) apply throughout this section unless the context clearly requires otherwise. (a) "City" means any city or town. (b)(i) "Capital project" means those public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative facilities; judicial facilities; airports included in the most recent Washington aviation system plan published by the Washington department of transportation aviation division; airports included in the national plan of integrated airport systems with less than 10,000 annual enplanements as determined by the most recent enplanement data published by the federal aviation administration; river flood control projects; waterway flood control projects by those jurisdictions that, prior to June 11, 1992, have expended funds derived from the tax authorized by this section for such purposes; until December 31, 1995, housing projects for those jurisdictions that, prior to June 11, 1992, have expended or committed to expend funds derived from the tax authorized by this section or the tax authorized by RCW 82.46.035 for such purposes; and technology infrastructure that is integral to the capital project. (ii) "Capital project" does not include the installation or improvement of fuel systems for the distribution of leaded fuel at an airport as described in this subsection (6)(b). (7) A county or city may use available funds under this section for any eligible use in RCW 82.46.035 . [ 2025 c 159 s 3 ; 2025 c 85 s 1 ; 2021 c 296 s 10 ; 2015 2nd sp.s. c 10 s 1 ; 2014 c 44 s 1 ; 2011 c 354 s 1 ; 1994 c 272 s 1 ; 1992 c 221 s 1 ; 1990 1st ex.s. c 17 s 36 ; 1982 1st ex.s. c 49 s 11 .] Notes: Reviser's note: This section was amended by 2025 c 85 s 1 and by 2025 c 159 s 3, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025 (2). For rule of construction, see RCW 1.12.025 (1). Tax preference performance statement exemption — Automatic expiration date exemption — 2025 c 159: See note following RCW 82.45.010 . Finding — Intent — Effective date — 2021 c 296: See notes following RCW 82.14.310 . Legislative declaration — 1994 c 272: "The legislature declares that, in section 13, chapter 49, Laws of 1982 1st ex. sess., effective July 1, 1982, its original intent in limiting the use of the proceeds of the tax authorized in RCW 82.46.010 (2) to "local capital improvements" was to include in such expenditures the acquisition of real and personal property associated with such local capital improvements. Any such expenditures made by cities, towns, and counties on or after July 1, 1982, are hereby declared to be authorized and valid." [ 1994 c 272 s 2 .] Expenditures prior to June 11, 1992: "All expenditures of revenues collected under RCW 82.46.010 made prior to June 11, 1992, are deemed to be in compliance with RCW 82.46.010 ." [ 1992 c 221 s 4 .] Severability — Part, section headings not law — 1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901 . Intent — Construction — Effective date — Fire district funding — 1982 1st ex.s. c 49: See notes following RCW 35.21.710 .