Nuclear facilities/tax pref.

AN ACT Relating to modifying the targeted urban areas tax 1
preference for projects related to nuclear facilities; amending RCW 2
84.25.110; and creating new sections. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
NEW SECTION. Sec. 1. It is the intent of the legislature to 5
ensure that clean energy manufacturers have equal access to the 6
existing targeted urban area tax preferences under chapter 84.25 RCW. 7
Washington state has a long-standing commitment to world-class clean 8
energy production and to the creation of family wage jobs in the 9
clean energy sector. Therefore, the legislature intends to allow 10
cities using the targeted urban area tax preferences to extend 11
additional time to clean energy manufacturers in an effort to grow 12
Washington's economy and implement the legislature's carbon-free 13
energy objectives.14
Sec. 2. RCW 84.25.110 and 2015 1st sp.s. c 9 s 11 are each 15
amended to read as follows: 16
(1) Upon completion of the new construction of ((a manufacturing/17
industrial [industrial/manufacturing] )) an industrial/manufacturing 18
facility for which an application for an exemption under this chapter 19
H-3052.2
HOUSE BILL 2608
State of Washington 69th Legislature 2026 Regular Session
By Representatives Barnard, Springer, and Berg
Read first time 01/21/26. Referred to Committee on Finance.
p. 1 HB 2608
has been approved and issued a certificate of occupancy, the owner 1
must file with the city the following: 2
(a)(i) A description of the work that has been completed and a 3
statement that the new construction on the owner's property qualify 4
the property for a partial exemption under this chapter;5
(ii) If the project is a nuclear facility requiring certification 6
by the United States nuclear regulatory commission, in addition to 7
the requirements in (a)(i) of this subsection, the description and 8
statement must include:9
(A) Verification that all requirements of RCW 84.25.080 and 10
commitments made by the applicant for prioritization in the 11
application approval process have been met; and12
(B) A copy of the executed community workforce agreement or 13
project labor agreement used for the construction of the project;14
(b) ((A))(i) For projects not conducted by a nuclear facility 15
requiring certification by the United States nuclear regulatory 16
commission, a statement of the new family living wage jobs to be 17
offered as a result of the new construction of ((manufacturing/18
industrial [industrial/manufacturing] )) industrial/manufacturing 19
facilities; ((and))20
(ii) If the project is a nuclear facility requiring certification 21
by the United States nuclear regulatory commission, a statement of 22
the postconstruction new prevailing or family living wage jobs to be 23
offered as a result of the new construction of industrial/24
manufacturing facilities; and25
(c) A statement that the work has been completed within three 26
years of the issuance of the conditional certificate of tax 27
exemption. 28
(2)(a) Within ((thirty)) 30 days after receipt of the statements 29
required under subsection (1) of this section, the city must 30
determine whether the work completed and the jobs to be offered are 31
consistent with the application and the contract approved by the city 32
and whether the application is qualified for a tax exemption under 33
this chapter. 34
(b) In addition to the requirements in (a) of this subsection, if 35
the project is a nuclear facility requiring certification by the 36
United States nuclear regulatory commission, the city must:37
(i) Determine whether the labor standard requirements are 38
consistent with the application and the contract approved by the 39
city; and40
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(ii) Consult with the department of labor and industries to 1
confirm the portion of the following information available to the 2
department that:3
(A) All entities procured from or contracted with during the 4
construction of the facility have a history of complying with federal 5
and state wage and hour laws and regulations;6
(B) Workers were paid at least a rate consistent with the state 7
prevailing rate of wage during the construction of the project; and8
(C) State-registered apprentices were employed on the 9
construction project.10
(3) If the criteria of this chapter have been satisfied and the 11
owner's property is qualified for a tax exemption under this chapter, 12
the city must file the certificate of tax exemption with the county 13
assessor within ((ten)) 30 days of the expiration of the ((thirty)) 14
30-day period provided under subsection (2) of this section.15
(4) The city must notify the applicant that a certificate of tax 16
exemption is denied if the city determines that: 17
(a) The work was not completed within three years of the 18
application date; 19
(b) The work was not constructed consistent with the application 20
or other applicable requirements; 21
(c) The jobs to be offered or the labor standard requirements if 22
the project is a nuclear facility requiring certification by the 23
United States nuclear regulatory commission are not consistent with 24
the application and criteria of this chapter; or 25
(d) The owner's property is otherwise not qualified for an 26
exemption under this chapter. 27
(5) If the city finds that the work was not completed within the 28
required time period due to circumstances beyond the control of the 29
owner and that the owner has been acting and could reasonably be 30
expected to act in good faith and with due diligence, the governing 31
authority or the city official authorized by the governing authority 32
may extend the deadline for completion of the work for a period not 33
to exceed ((twenty-four)) 24 consecutive months. If the project is a 34
nuclear facility requiring certification by the United States nuclear 35
regulatory commission, up to two additional 24 consecutive month 36
extensions may be granted.37
(6) The city's governing authority may enact an ordinance to 38
provide a process for an owner to appeal a decision by the city that 39
the owner is not entitled to a certificate of tax exemption to the 40
p. 3 HB 2608
city. The owner may appeal a decision by the city to deny a 1
certificate of tax exemption in superior court under RCW 34.05.510 2
through 34.05.598, if the appeal is filed within ((thirty)) 30 days 3
of notification by the city to the owner of the exemption denial.4
NEW SECTION. Sec. 3. RCW 82.32.805 and 82.32.808 do not apply 5
to this act.6
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p. 4 HB 2608