RCW 84.36.690: Generation of renewable energy in a qualified renewable energy facility—Battery electric storage system—Rules. (Effective January 1, 2028.)

(1)(a) All personal property used primarily for the generation of renewable energy in a qualified renewable energy facility that becomes operational on or after January 1, 2028, or a qualified renewable energy facility that is repowered on or after January 1, 2028, is exempt from property taxation.

(b) All personal property used primarily for the generation of renewable energy in a qualified renewable energy facility that became operational before January 1, 2028, meets the conditions in RCW 82.96.060, and opts into the tax imposed under RCW 82.96.040 is exempt from property taxation.

(2)(a) All personal property used primarily for a battery electric storage system that becomes operational on or after January 1, 2028, or that is repowered on or after January 1, 2028, is exempt from property taxation.

(b) All personal property used primarily for the energy storage in a qualified renewable energy facility that became operational before January 1, 2028, meets the conditions of RCW 82.96.060, and opts into the tax imposed under RCW 82.96.040 is exempt from property taxation.

(3)(a) Each qualified renewable energy facility and battery electric storage system in this state must annually, on or before the 15th day of March, make and file with the department an annual report as to the location by tax code area and nameplate capacity, energy storage capacity, and repowering of the personal property exempt under this section, as well as any other information required by the department.

(b) In addition to the reporting requirements in (a) of this subsection, repowering, rebuilds, or refurbishments of personal property exempt under this section must be reported to the county assessor as they occur or, if a facility has previously undertaken repowering, rebuilds, or refurbishments before January 1, 2028, within 30 days of January 1, 2028. The county assessor must determine if the repowering, rebuilds, or refurbishments meet the definition of repowered in RCW 82.96.005.

(c) The department must provide each respective county treasurer and county assessor a copy of the report filed under (a) of this subsection.

(4) The department may adopt such rules in accordance with chapter 34.05 RCW and prescribe such forms as it deems necessary and appropriate to implement and administer this section.

(5) Any delinquent taxes under this section are subject to the penalties and interest for personal property in RCW 84.56.020.

(6) The definitions in RCW 82.96.005 apply throughout this section.