Commercial office space development area — Local sales and use tax remittance program — Local property tax reinvestment program.

RCW 35.107.010
in effect
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A governing authority of a city may designate a commercial office space development area. Within the area, the city may: (1) Adopt a local sales and use tax remittance program to incentivize the development of commercial office space; and (2) Establish a local property tax reinvestment program to make public improvements that incentivize the development of commercial office space. A governing authority of a city may designate a commercial office space development area. Within the area, the city may: (1) Adopt a local sales and use tax remittance program to incentivize the development of commercial office space; and (2) Establish a local property tax reinvestment program to make public improvements that incentivize the development of commercial office space.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=35.107&full=trueFetched: 6/29/2026

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