BILL · 2025–26 SESSION · LATEST VERSION SHB 1261

HB 1261: Open space incidental use

Providing tax relief for certain incidental uses on open space land.

Summary

  • Allows for certain agritourism activities to take place on classified open space farm and agricultural land without classification removal.
  • Reduces the classification removal penalty calculation for classified open space farm and agricultural land to four years of back taxes.

From the Substitute House Bill Report (SHB 1261), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 138, Laws of 2025
  1. IntroducedJan 14, 2025
  2. Out of committeeFeb 20, 2025
  3. Passed HouseMar 7, 2025
  4. Passed SenateApr 14, 2025
  5. GovernorApr 22, 2025
  6. LawApr 22, 2025
Prime sponsor
Sam Low (R-39)
Introduced
January 14, 2025 in the House
Last action
April 22, 2025
Session law
Chapter 138, Laws of 2025
Companion bill
SB 5479
Budget
Has a fiscal note
Versions
HB 1261, SHB 1261

AN ACT Relating to providing tax relief for certain incidental uses on open space land;

Sponsors

Prime sponsor: Sam Low (R-39)

3 co-sponsors (3 Democrats, 0 Republicans)

Votes

House · 3rd Reading & Final Passage

Passed March 7, 2025
Version voted on: SHB 1261
97 Yea 0 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat58001
Republican39000
How each member voted

Yea (97)

Excused (1)

Senate · 3rd Reading & Final Passage

Passed April 14, 2025
Version voted on: SHB 1261
49 Yea 0 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat30000
Republican19000
How each member voted

History

  1. Effective date 7/27/2025. (SHB 1261)
  2. Chapter 138, 2025 Laws. (SHB 1261)
  3. Governor signed. (SHB 1261)
  4. Delivered to Governor. (SHB 1261)
  5. President signed. (SHB 1261)
  6. Speaker signed. (SHB 1261)
  7. Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0. (SHB 1261)
  8. Rules suspended. Placed on Third Reading. (SHB 1261)
  9. Placed on second reading by Rules Committee. (SHB 1261)
  10. Passed to Rules Committee for second reading. (SHB 1261)
  11. Minority; without recommendation. (SHB 1261)
  12. WM - Majority; do pass. (SHB 1261)
  13. Referred to Ways & Means. (SHB 1261)
  14. And refer to Ways & Means. (SHB 1261)
  15. ANR - Majority; do pass. (SHB 1261)
  16. First reading, referred to Agriculture & Natural Resources. (SHB 1261)
  17. Third reading, passed; yeas, 97; nays, 0; absent, 0; excused, 1. (SHB 1261)
  18. Rules suspended. Placed on Third Reading. (SHB 1261)
  19. 1st substitute bill substituted. (SHB 1261)
  20. 1st substitute bill substituted.
  21. Rules Committee relieved of further consideration. Placed on second reading. (SHB 1261)
  22. Rules Committee relieved of further consideration. Placed on second reading.
  23. Referred to Rules 2 Review. (SHB 1261)
  24. Referred to Rules 2 Review.
  25. FIN - Majority; 1st substitute bill be substituted, do pass. (SHB 1261)
  26. FIN - Majority; 1st substitute bill be substituted, do pass.
  27. FIN - Executive action taken by committee.
  28. First reading, referred to Finance.

HB 1261 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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