wa-law.org > bill > 2025-26 > HB 1994 > Original Bill
The legislative authority of any county may submit an authorizing proposition to the voters at a special or general election and, if the proposition is approved by a majority of the persons voting, may impose an excise tax on the nameplate capacity of industrial-scale renewable energy facilities sited within the county subject to the restrictions of this section. The title of each ballot measure must clearly state the purposes for which the proposed tax may be used.
The rate of the tax may not exceed the following rates adjusted annually for inflation beginning January 1, 2026, based upon changes in the consumer price index for the most recent 12-month period available as of December 1st of the current calendar year:
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For solar energy production facilities operational on or before December 31, 2026, $4,000 per megawatt; and
For solar energy production facilities operational on or after January 1, 2027, $4,500 per megawatt.
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For wind energy production facilities operational on or before December 31, 2004, $800 per megawatt;
For wind energy production facilities operational between January 1, 2005, and December 31, 2019, $2,900 per megawatt;
For wind energy production facilities operational between January 1, 2020, and December 31, 2026, $6,000 per megawatt; and
For wind energy production facilities operational on or after January 1, 2027, $6,300 per megawatt.
For battery energy storage facilities, $1,500 per megawatt hour.
The tax imposed under this section expires no later than 30 years after the date the tax was first imposed, at the discretion of the county and submitted as part of the authorizing proposition and must be resubmitted to the voters for continuation.
For purposes of this section, the following definitions apply:
"Consumer price index" means the consumer price index for all urban consumers, all items, for the Seattle area as calculated by the United States bureau of labor statistics.
"Industrial-scale renewable energy facility" means a wind energy production facility, solar energy production facility, battery energy storage facility, or any combination of the listed facilities that are sited on the same siting application and has a nameplate capacity of 50 megawatts or more.
This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.