WSR 25-23-046

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE

[Filed November 13, 2025, 5:12 p.m.]

Subject of Possible Rule Making: New WAC 458-16-350 Multifamily property tax exemption—Audit program.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.08.005 and 82.01.060.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: This rule explains the audit program for the multifamily property tax exemption under RCW 84.14.100. The department of commerce (commerce) is required to audit properties receiving this exemption, so this rule provides relevant information to property owners and facilitates continued compliance.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: Commerce conducts the audits described in RCW 84.14.100, but the department of revenue has general oversight over Title 84 RCW. Commerce will attend the public meeting, provide responses to inquiries regarding the rule draft, and consider all comments if amending the rule draft.

Process for Developing New Rule: Parties interested in the rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Leslie Mullin, P.O. Box 47453, Olympia, WA 98504-7453, phone 360-534-1589, fax 360-534-1606, TTY 800-833-6384, email Lesliemu@dor.wa.gov, website dor.wa.gov; or Katherine Mitchell, 1011 Plum Street S.E., phone 360-725-2651, email katherine.mitchell@commerce.wa.gov, website commerce.wa.gov.

Additional comments: Written comments may be submitted by mail or email and should be directed to Leslie Mullin using one of the contact methods above. Written and oral comments will be accepted at the public meeting on January 8, 2026, at 10:00 a.m., over internet/phone via Zoom.

November 13, 2025

Perry Stern

Rules Coordinator