Bill

Bill > HB2442


WA HB2442

WA HB2442
Providing local governments tax resources and fund flexibility.


summary

Introduced
01/13/2026
In Committee
03/02/2026
Crossed Over
02/17/2026
Passed
03/25/2026
Dead
Signed/Enacted/Adopted
03/25/2026

Introduced Session

Potential new amendment
2025-2026 Regular Session

Bill Summary

AN ACT Relating to providing local governments tax resources and 2 fund flexibility; amending RCW 82.14.530, 82.14.540, 84.52.043, 3 84.52.043, 84.52.010, 84.52.010, 84.55.050, 82.14.049, 86.15.080, 4 71.20.110, 73.08.080, 84.55.005, 52.02.160, 52.02.180, 84.55.092, 5 84.52.125, and 52.14.140; reenacting and amending RCW 82.46.035; 6 adding a new section to chapter 82.14 RCW; adding a new section to 7 chapter 84.52 RCW; creating new sections; providing effective dates; 8 and providing expiration dates. 9

AI Summary

This bill aims to provide local governments with increased tax resources and greater flexibility in how they use those funds. It allows counties and cities to impose additional excise taxes on real property sales, with specific limits and voter approval requirements for certain situations, and expands the definition of "capital project" to include facilities for those experiencing homelessness and affordable housing projects, as well as abatement of nuisance properties. The bill also introduces new local sales and use taxes, with a rate of up to 0.01 percent, specifically for providing additional services to children and families, covering areas like childcare, perinatal support, and youth services. Furthermore, it modifies existing laws to allow for higher sales and use tax rates for affordable housing and related services, increasing the authorized rate to 0.1 percent and clarifying how these funds can be used for constructing, acquiring, or operating affordable housing, behavioral health facilities, and providing rental assistance. The bill also adjusts property tax levy limitations to accommodate new or expanded funding for veterans' assistance, developmental disabilities and mental health services, and county public health clinics, while also making changes to how fire protection districts are formed and funded, including allowing cities to form fire districts and adjust their own property tax levies accordingly.

Committee Categories

Budget and Finance

Sponsors (15)

Last Action

Effective date 7/1/2026*. (on 03/25/2026)

Bill Topics

Local Government
  • ‐ General Local Government
  • ‐ Police and Fire
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://app.leg.wa.gov/billsummary?BillNumber=2442&Year=2025&Initiative=false 01/12/2026
Final bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/2442-S.E%20HBR%20FBR%2026.pdf 04/29/2026
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/House/2442-S.SL.pdf 03/31/2026
Fiscal Note - 2442 SHB .PL (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=77619 03/25/2026
Engrossed substitute House bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/2442-S.E%20HBR%20PL%2026.pdf 03/20/2026
Fiscal Note - 2442 ESHB AMS ENGR S5863.E (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=77552 03/13/2026
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/House%20Passed%20Legislature/2442-S.PL.pdf 03/11/2026
2442-S.E AMS ENGR S5863.E https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/Senate/2442-S.E%20AMS%20ENGR%20S5863.E.pdf 03/06/2026
Engrossed substitute Senate bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/2442-S.E%20SBR%20APS%2026.pdf 03/06/2026
Engrossed substitute House bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/2442-S.E%20HBR%20SA%2026.pdf 03/06/2026
Frame 2442-S.E AMS FRAM S6008.1 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/Senate/2442-S.E%20AMS%20FRAM%20S6008.1.pdf 03/05/2026
Frame 2442-S.E AMS FRAM S5872.3 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/Senate/2442-S.E%20AMS%20FRAM%20S5872.3.pdf 03/05/2026
Ways & Means 2442-S.E AMS WM S5863.1 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/Senate/2442-S.E%20AMS%20WM%20S5863.1.pdf 03/03/2026
Engrossed substitute Senate bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/2442-S.E%20SBR%20WM%20OC%2026.pdf 03/02/2026
Engrossed substitute Senate bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/2442-S.E%20SBR%20WM%20TA%2026.pdf 03/02/2026
Fiscal Note - 2442 ESHB (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=77266 02/27/2026
Engrossed substitute Senate bill report (orig.) https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/2442-S.E%20SBA%20WM%2026.pdf 02/25/2026
Engrossed substitute House bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/2442-S.E%20HBR%20APH%2026.pdf 02/18/2026
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/House%20Bills/2442-S.E.pdf 02/17/2026
Orcutt 2442-S AMH ORCU WRIK 484 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20ORCU%20WRIK%20484.pdf 02/17/2026
Berg 2442-S AMH BER WRIK 483 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20BER%20WRIK%20483.pdf 02/17/2026
Penner 2442-S AMH PENN WRIK 465 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20PENN%20WRIK%20465.pdf 02/16/2026
Manjarrez 2442-S AMH MANJ WRIK 462 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20MANJ%20WRIK%20462.pdf 02/16/2026
Burnett 2442-S AMH BURN WRIK 464 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20BURN%20WRIK%20464.pdf 02/16/2026
Berg 2442-S AMH BER WRIK 468 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20BER%20WRIK%20468.pdf 02/16/2026
Abell 2442-S AMH ABEL WRIK 463 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20ABEL%20WRIK%20463.pdf 02/16/2026
Abell 2442-S AMH ABEL WRIK 459 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20ABEL%20WRIK%20459.pdf 02/16/2026
Orcutt 2442-S AMH ORCU WRIK 466 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20ORCU%20WRIK%20466.pdf 02/16/2026
Orcutt 2442-S AMH ORCU WRIK 460 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20ORCU%20WRIK%20460.pdf 02/16/2026
Orcutt 2442-S AMH ORCU WRIK 458 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20ORCU%20WRIK%20458.pdf 02/16/2026
Connors 2442-S AMH CONN WRIK 461 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20CONN%20WRIK%20461.pdf 02/16/2026
Jacobsen 2442-S AMH JACO WRIK 457 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20JACO%20WRIK%20457.pdf 02/14/2026
Jacobsen 2442-S AMH JACO WRIK 455 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Amendments/House/2442-S%20AMH%20JACO%20WRIK%20455.pdf 02/14/2026
House bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/2442%20HBR%20APP%2026.pdf 02/09/2026
Fiscal Note - 2442 SHB (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=76308 02/05/2026
Fiscal Note - 2442 SHB (Partial) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=76234 02/05/2026
Fiscal Note - 2442 HB (Final) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=75895 02/03/2026
Fiscal Note - 2442 HB (Partial) https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=75313 02/03/2026
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/House%20Bills/2442-S.pdf 02/02/2026
House bill report https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/2442%20HBR%20FIN%2026.pdf 02/01/2026
House bill analysis 2026 https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/House/2442%20HBA%20FIN%2026.pdf 01/20/2026
BillText https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/House%20Bills/2442.pdf 01/12/2026
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