States / Washington / HB 2140

HB 2140 Floor Consideration

Exempting land classified under current use that is sold or transferred to a governmental entity from additional tax in certain circumstances.

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Substitute Bill — · 2.2K words Open full page ↗

 H-3263.1

SUBSTITUTE HOUSE BILL 2140

State of Washington

69th Legislature

2026 Regular Session

By House Finance (originally sponsored by Representatives Low, Barnard, and Rule)

READ FIRST TIME 02/03/26.

AN ACT Relating to exempting land classified under current use that is sold or transferred to a governmental entity from additional tax in certain circumstances; amending RCW 84.34.108 ; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 84.34.108 and 2025 c 138 s 3 are each amended to read as follows:

(1) When land has once been classified under this chapter, a notation of the classification must be made each year upon the assessment and tax rolls and the land must be valued pursuant to RCW 84.34.060 or 84.34.065 until removal of all or a portion of the classification by the assessor upon occurrence of any of the following:

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