Washington § 82.92.080 - Annual report by conditional recipient — Annual tax performance report — Report by city.

Full text of Washington Revised Code of Washington § 82.92.080 — Annual report by conditional recipient — Annual tax performance report — Report by city., with citation guidance and answers to common questions.

§ 82.92.080. Annual report by conditional recipient — Annual tax performance report — Report by city.

(1) Thirty days after the anniversary of the date of issuance of the certificate of occupancy and each year thereafter for 10 years, the conditional recipient must file with a designated authorized representative of the city an annual report indicating the following:
(a) A statement of the affordable housing units constructed on the property as of the anniversary date;
(b) A certification by the conditional recipient that the property has not changed use;
(c) A description of changes or improvements constructed after issuance of the certificate of occupancy; and
(d) Any additional information requested by the city.
(2) The conditional recipient of a deferral of taxes under this chapter must file a complete annual tax performance report with the department pursuant to RCW 82.32.534 beginning the year the certificate of occupancy is issued and each year thereafter for 10 years.
(3) A city that issues a certificate of program approval under this chapter must report annually by December 31st of each year, beginning in 2022, to the department of commerce. The report must include the following information:
(a) The number of program approval certificates granted;
(b) The total number and type of new buildings constructed;
(c) The number of affordable housing units resulting from the new construction; and
(d) The estimated value of the sales and use tax deferral for each investment project receiving a program approval and the total estimated value of sales and use tax deferrals granted.
[ 2022 c 241 s 10.]

Notes

Tax preference performance statement—2022 c 241: See note following RCW 82.92.030.

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.92.080

What does Revised Code of Washington § 82.92.080 cover?

Section 82.92.080 ("Annual report by conditional recipient — Annual tax performance report — Report by city.") 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 § 82.92.080?

A common citation format is "Revised Code of Washington § 82.92.080" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.92.080 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.