Encouraging renewable energy in Washington through tax policy and investment in local communities.

Added a new exclusion stating that 'battery electric storage systems' and 'qualified renewable energy facilities' do not include any system or facility for which payments in lieu of taxes have been made under RCW 43.52.460.

Changed the definition of 'battery electric storage systems' to require at least 10 megawatts of storage capacity and added the exclusion for facilities paying in lieu of taxes.

Changed the definition of 'repowered' to include battery electric storage systems and clarified that it applies to a majority or more than half of the nameplate capacity.

Added a new reporting requirement (Sec. 102(3)(b)) mandating that repowering, rebuilds, or refurbishments be reported to the county assessor within 30 days of occurrence or the effective date of the section.

Added a new provision (Sec. 102(5)) stating that delinquent taxes under the new section are subject to penalties and interest for personal property.

Updated the opt-in language in Sec. 106 to refer to 'qualified renewable energy facilities' instead of 'renewable energy generating facilities'.

Added a new condition in Sec. 106(2)(a)(ii) preventing facilities that were repowered before the effective date from opting into the tax until at least 25 years after that repowering event.

Added a new requirement in Sec. 108(3) for the audit report to analyze the taxation of centrally assessed utility systems and recommend how they can transition into the new excise tax.

Changed the effective date for the application of certain sections (Sec. 306) from 'Sections 108 through 111' to 'Sections 111 through 114', altering which parts of the bill apply to taxes levied in 2028 and thereafter.

Updated references throughout the bill to replace 'renewable energy generating system' with 'qualified renewable energy facility' to align with the new definitions.

Changed tax exemption criteria from 'exclusively' used for renewable energy to 'primarily' used, expanding the pool of eligible property.

Expanded the definition of 'qualifying energy project' to explicitly include energy storage systems alongside wind and solar facilities.

Replaced the complex Consumer Price Index formula for annual tax rate adjustments with a straightforward 1% annual increase.

Adjusted zoning standards for solar facilities, reducing the required fencing height from 25 feet to 10 feet.

Updated the definition of 'renewable energy storage system' to include broader technologies like thermal and mechanical storage, not just battery systems.

Renumbered sections (e.g., Sec. 103 to 107, Sec. 104 to 108) and updated cross-references to maintain consistency after adding new sections.

The bill's effective date was moved from January 1, 2026, to January 1, 2028, and the legislative session year was updated from 2025 to 2026.

Definitions were updated to specifically define 'battery electric storage systems' (requiring at least 10 MWh) and 'qualified renewable energy facility' (requiring at least 10 MW capacity), replacing the previous broader definitions.

Property tax exemptions and tax opt-in opportunities are now restricted to facilities that become operational on or after January 1, 2028, or those that opt in after 25 years of operation.

The revenue account name changed from 'local community investment account' to 'local investment distribution account,' and the funding mechanism was altered to distribute funds based on state excise tax contributions rather than matching grants for local commitments.

New requirements were added for counties to adopt a model ordinance regarding renewable energy siting to qualify for state funding distributions.

The bill sponsor committee was changed from House Appropriations to House Finance, and the bill number was updated from H-1819.1 to H-3314.1.

The bill was transferred from the House Finance Committee to the House Appropriations Committee, indicating a shift in legislative focus toward budgetary implications.

The tax structure changed from a single state tax with a split allocation to a system where the state imposes a tax and local counties are authorized to impose their own separate taxes.

The revenue distribution model was simplified; the local community investment account now receives all receipts from the state tax, replacing the previous complex split between state and local benefit accounts.

Funding sources for the tribal capacity grant program were updated to reference the new local community investment account section number.

The date the bill was first read in the House was updated from February 26, 2025, to February 28, 2025.

The effective date sections were updated to reference the new section numbers for the tax application and funding provisions.

The Act description was updated to reflect the repeal of additional RCW sections (82.96.020 and 82.96.030) that were part of the previous version.

New authority was granted to local county legislative bodies to impose their own renewable energy excise taxes on top of the state tax.

Definitions for renewable energy terms were moved to a new introductory section in Chapter 82.96 to clarify their application throughout the new tax chapter.

The reporting requirements for exempt property were updated to reference the new section numbers (changing references from section 102/103 to 103/110) to align with the restructured bill.

The list of repealed laws was expanded to include the administrative sections for the renewable energy local benefit account.

A new provision was added stating that the act becomes null and void if specific funding is not provided by June 30, 2025.