Declares an intent to encourage and facilitate the preservation of existing manufactured/mobile home communities in the event of voluntary sales of manufactured/mobile home communities and, to the extent necessary and possible, to involve manufactured/mobile home community tenants or an eligible organization representing tenants, such as a nonprofit organization, housing authority, or local government, in the preservation of manufactured/mobile home communities.

Provides a tax exemption under chapter 82.45 RCW.

Repeals provisions of chapter 59.23 RCW.