Washington § 36.29.220 - Local renewable energy excise tax. (Effective January 1, 2028.)

Full text of Washington Revised Code of Washington § 36.29.220 — Local renewable energy excise tax. (Effective January 1, 2028.), with citation guidance and answers to common questions.

§ 36.29.220. Local renewable energy excise tax. (Effective January 1, 2028.)

(1) Beginning January 1, 2028, the legislative body of any county may impose a local renewable energy excise tax for the privilege of using a battery electric storage system or a qualified renewable energy facility for an electric power source in the state. This tax applies to battery electric storage systems and qualified renewable energy facilities:
(a) That begin operation on or after January 1, 2028; or
(b) For systems in operation prior to January 1, 2028, when one of the following occur:
(i) The repowering of a project; or
(ii) The project developer opts into the renewable energy excise tax pursuant to RCW 82.96.060.
(2) The application of the tax is subject to the conditions of this chapter and is in addition to any taxes imposed upon the same persons under RCW 82.96.040 or chapter 82.04 or 82.16 RCW.
(3) The rate of the tax is established in RCW 82.96.050. The taxes must be paid semiannually in two equal payments due on April 30th and October 31st of each year and in the manner and form prescribed by the county treasurer.
(4) The county treasurer shall distribute any revenues received under this section to each appropriate local taxing district in the county that reflects the pro rata share of the property tax rate in the prior tax year of the district in accordance with RCW 84.56.230, except any voter-approved excess property tax levies within a taxing district authorized after January 1, 2028.
(5) The definitions in RCW 82.96.005 apply throughout this section.
[ 2026 c 260 s 104.]

Notes

Intent—2026 c 260: See note following RCW 43.63A.770.
Tax preference performance statement exemption—Automatic expiration date exemption—2026 c 260: See note following RCW 82.96.040.
Effective date—2026 c 260: See note following RCW 82.96.005.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 36.29.220

What does Revised Code of Washington § 36.29.220 cover?

Section 36.29.220 ("Local renewable energy excise tax. (Effective January 1, 2028.)") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 36.29.220?

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Is this the official text of Washington law?

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