Community Preservation and Development Authorities.  Community Preservation and Development Authorities (CPDAs) are entities formed to restore or enhance the health, safety, and economic wellbeing of communities adversely impacted by the construction of, or ongoing operation of, multiple major public facilities, public works, and capital projects with significant public funding or other land use decisions.
 
A CPDA is formed by residents, property owners, employees, or business owners of an impacted community by presenting a proposal in writing to the appropriate legislative committees in the state House of Representatives and Senate. The proposal must include proposed boundaries and provisions. Formation of the CPDA is subject to legislative authorization by statute.
 
A CPDA must have at least one of the following purposes:

• revitalize, enhance, and preserve the unique character of impacted communities;
• mitigate the adverse effects of multiple major public facilities projects, public works projects, or capital projects with significant public funding;
• a secure community transition facility?or other land use decisions;
• restore a local area's sense of community;
• reduce the displacement of community members and businesses;
• stimulate the community's economic vitality;
• enhance public service provisions;
• improve the standard of living of community members; or
• preserve historic buildings or areas by returning them to economically productive uses that are compatible with or enhance their historic character.

The CPDA Account exists in the State Treasury and is composed of two subaccounts, one for operating purposes and one for capital purposes. 
 
There are currently two approved CPDAs, both in Seattle: Pioneer Square-International District Community Preservation and Development Authority and Central District Community Preservation and Development Authority.
 
Lumen Field. The 325,000 square-foot Seahawks Stadium was established in 2002 with a seating capacity of 68,740 with 5000 additional seats available for special events. In 2004, Seahawks Stadium was renamed Qwest Field, later renamed CenturyLink Field, and in 2020, renamed Lumen Field. Lumen Field has a roof covering 70 percent of the seating area. 

T-Mobile Park. In 1999, the 88,000 square-foot Safeco Field was established with a seating capacity of 47,000 and a retractable roof. In 2018, Safeco Field was renamed T-Mobile Park.
 
Joint Legislative Audit and Review Committee. The Joint Legislative Audit and Review Committee (JLARC) is a statutorily created body consisting of eight members from the Senate and eight members from the House of Representatives, with not more than four members from each house from the same political party. The nonpartisan staff of JLARC conduct performance audits, program evaluations, tax performance reviews, sunset reviews, and other analyses assigned by the Legislature and JLARC itself.

Beginning January 1, 2025, through January 1, 2036, 30 percent of the sales tax revenue from qualified facilities must be deposited into the CPDA account. The revenue must be split equally between the operating subaccount and the capital subaccount. The Department of Revenue (DOR) must determine the amount to be deposited by November 1st and May 1st of each year. DOR must notify the state treasurer of the amount to be deposited and the state treasurer must deposit those funds into the CPDA account by December 31st and June 30th each year.
 
A qualified facility is a facility located in a county in which a CPDA is established that:

• has a seating capacity of at least 68,000 fixed seats in an open-air stadium and has related event space of at least 300,000 square feet; or
• has a seating capacity of at least 47,000 seats for its main use and a retractable roof. 

JLARC must conduct a review of CPDA funding and provide its findings to the Legislature by December 1, 2033. The Legislature states its intent to extend the expiration of funding for CPDAs if the JLARC review finds the CPDA:

• increases the economic vitality of the area, increases the safety of residents, and promotes the conversion of unused or underutilized properties;
• enhances the livability of the community; and
• addresses housing needs, including funding new low-income and workforce housing units. 

By November 1st of each odd-numbered year, each CPDA must submit a biennial report to the Legislature on the CPDA's strategic plan, use of funding, and impacts on the community.