This bill reenacts and amends RCW 82.46.035 to authorize counties and cities that plan under RCW 36.70A.040(1) to impose an additional real estate excise tax on each sale of real property within their jurisdiction at a rate not exceeding 0.25 percent of the selling price. It modifies allowed uses of revenues to require they be used solely for capital projects identified in the capital facilities element of a comprehensive plan, while preserving limited grandfathered uses for revenues pledged or committed before March 1, 1992. The amendment explicitly allows revenues to be used for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of facilities for people experiencing homelessness and for affordable housing projects supported through interlocal housing collaborations under chapter 39.34 RCW. The statute defines "city" and lists categories of "capital projects" including streets, water and sewer systems, parks, certain small airports, homelessness facilities, and any uses allowed under RCW 82.46.010. The bill adds procedural and fiscal restrictions: legislative authorities must identify in the adopted budget the capital projects funded by the excise tax and state that the tax is intended to supplement other reasonably available funds; a jurisdiction using funds for homelessness or affordable housing may use the greater of $100,000 or 25 percent of available funds for those purposes unless the jurisdiction used such revenue for homeless housing prior to June 30, 2019; and jurisdictions using funds for those housing projects must document in their plan under RCW 36.70A.070(3) that they have funds during the next two years for the other listed capital project categories. It also provides that a county or city's authority to impose the additional excise tax is temporarily rescinded if the governor files a notice of noncompliance under RCW 36.70A.340 until a rescinding notice is filed. The document indicates these are amendments to existing law rather than creation of a new crime or penalty scheme. Important context is missing: the chunk does not show the prior version(s) being replaced or a side-by-side comparison, and it cites other RCW provisions and a bill title about "creating uniformity" without providing detailed procedural steps or the full legislative history.

If enacted, cities and counties that plan under the Growth Management Act gain clear permission to add up to a 0.25% real estate excise tax earmarked only for capital projects listed in their comprehensive plan, and those budgets must show which projects the tax will pay for and that the tax is meant to supplement other funding. Local governments can also use a portion of those proceeds for facilities for people experiencing homelessness and for affordable housing projects supported through interlocal housing collaborations, but generally only the greater of $100,000 or 25% of available funds may be used for those purposes (except for jurisdictions that were already using funds for homeless housing before June 30, 2019), and jurisdictions must document in their planning that they have funds over the next two years for the other capital projects required by the comprehensive plan. The practical effects are that eligible counties and cities will likely have a new, modestly sized revenue stream targeted to capital needs such as roads, parks, water and sewer, certain airports, and limited housing infrastructure, which increases local funding options but also forces tradeoffs because of the percentage limit for homelessness/affordable housing and the planning and budget disclosure requirements. Local officials bear more responsibility to document project funding and face the risk that their authority to impose the tax can be temporarily suspended if the governor files a noncompliance notice under the Growth Management Act; there is also limited grandfathering for revenues pledged before March 1, 1992. Some implementation details and comparisons to prior law are not shown here, so exact administrative steps and changes from current practice are uncertain.