This bill amends RCW 84.25.110 and adds new sections to chapter 84.25 RCW. Its stated intent is to ensure clean energy manufacturers have equal access to targeted urban area tax preferences and to allow cities to extend additional time for completion. The change is procedural: it modifies the tax exemption certification process for new industrial or manufacturing facilities and adds specific documentation and review requirements, especially for nuclear facilities requiring U.S. Nuclear Regulatory Commission (NRC) certification. Under the bill, owners with an approved exemption application and a certificate of occupancy must file specified documentation with the city when construction is completed, including a statement that work was completed within three years of issuance of the conditional certificate of tax exemption. NRC‑certified nuclear projects must submit additional verification that the requirements of RCW 84.25.080 and any application prioritization commitments have been met, and a copy of any executed community workforce agreement or project labor agreement. Cities must determine consistency with the application and approved contract and make their determination within 30 days of receiving the required statements, and then file the certificate of tax exemption with the county assessor within 30 days after the 30‑day review period expires. The bill allows cities to deny and notify applicants if timeframes, construction consistency, or labor standards (for NRC projects) are not met; cities may adopt an internal appeal process and owners may appeal denials to superior court under RCW 34.05.510–34.05.598 if filed within 30 days of notification. Governing authorities may extend completion deadlines up to 24 consecutive months for delays beyond the owner’s control with due diligence; for NRC‑certified nuclear projects, up to two additional 24‑month consecutive extensions may be granted. The Department of Labor and Industries must be consulted for NRC projects to confirm contractor and workforce compliance with wage/hour laws, payment at least the state prevailing rate during construction, and employment of state‑registered apprentices. The act specifies that RCW 82.32.805 and RCW 82.32.808 do not apply. The extracted text does not include the full language of chapter 84.25 RCW or RCW 84.25.080, and it does not define several terms used (for example, "family living wage jobs," "prevailing rate of wage," "community workforce agreement," and others). It is also unclear from these facts whether additional sections of chapter 84.25 are amended elsewhere in the bill.

If enacted, owners of new industrial or manufacturing facilities who already have a conditional tax exemption must file proof with the city when construction finishes and a certificate of occupancy is issued; cities then have 30 days to check that the project matches the original application and, for NRC‑certified nuclear projects, to verify labor standards with the Department of Labor and Industries before sending a final exemption certificate to the county assessor. Cities can grant limited deadline extensions for completion (up to 24 months, and for NRC‑certified nuclear projects up to two additional 24‑month extensions), may deny exemptions for missed deadlines or noncompliance, and owners must pursue appeals quickly if denied. Practically, this shifts real workload and some new compliance costs onto city staff (reviewing filings, consulting with L&I for nuclear projects, and possibly creating appeal procedures) and onto project owners (gathering and submitting additional documentation such as proof of wages, apprenticeships, and community or project labor agreements). Nuclear projects face tighter, documented labor compliance checks but also longer allowable delay relief. The bill’s intent to equalize access for clean energy manufacturers could make those projects more clearly eligible, but key definitions and full eligibility rules from chapter 84.25 RCW are not included here, so some implementation details and the exact effect on tax amounts or thresholds remain unclear.