This bill introduces optional municipal property tax exemptions for various categories of real property, including those owned and occupied by volunteer emergency service providers, long-term rental units, mobile home parks, properties rented to low-income families, and first-time homebuyers. Specifically, it allows municipalities to exempt or partially exempt from taxation properties owned by certified or licensed volunteer firefighters, emergency medical service providers, and hazardous materials responders. Additionally, it establishes criteria for exemptions related to properties converted from short-term to long-term rentals, as well as mobile home parks for a period of up to ten years after construction or renovation.

The bill also modifies the process for tax refunds, changing the interest rate on refunds from a fixed eight percent to a variable rate that is three percentage points above the 12th Federal Reserve District discount rate in effect on January 2 of the year of payment. Furthermore, it removes the requirement for interest on refunds of excess tax payments, streamlining the refund process for taxpayers. Overall, the bill aims to provide financial relief and incentives for specific groups while updating the tax refund procedures.

Statutes affected:
HB0013A, AM HB 13, introduced 01/10/2025: 29.45.050
HB0013B, AM SSHB 13, introduced 03/10/2025: 29.45.050
HB0013C, AM CSSSHB 13(CRA), introduced 04/25/2025: 29.45.050
HB0013D, AM SCS CSSSHB 13(CRA), introduced 03/18/2026: 29.45.050, 34.03.360, U.S.C, 29.45.500
HB0013E, AM SCS CSSSHB 13(STA), introduced 05/15/2026: 29.45.050, 18.08.082, 34.03.360, U.S.C, 29.45.500
HB0013Z, AM Enrolled HB 13, introduced 05/20/2026: 29.45.050, 18.08.082, 34.03.360, U.S.C, 29.45.500