---
type: "Bill"
title: "Providing tax relief for certain incidental uses on open space land."
description: "Providing tax relief for certain incidental uses on open space land."
jurisdiction: "us/states/wa"
legislature: "Washington Legislature"
session: "2025-2026"
identifier: "HB 1261"
citation: "Washington HB 1261 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Low"]
version_count: 3
action_count: 29
vote_count: 2
first_action: "2025-01-14"
last_action: "2025-04-22"
source: "openstates"
source_identifier: "ocd-bill/dff07c3c-b2b6-4904-b8c4-e6b22804af81"
source_url: "https://app.leg.wa.gov/billsummary/?BillNumber=1261&Year=2025&Initiative=false"
source_hash: "1c0eba07ec1733b51d6318b6f4e41b50a08c3142a3ac33c01cca691fe20b9d84"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wa"]
---

# Washington HB 1261 (2025-2026) — Providing tax relief for certain incidental uses on open space land.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/House%20Bills/1261.htm)
2. **Substitute Bill** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/House%20Bills/1261-S.htm)
3. **Substitute Passed Legislature** (committee substitute) — [source](http://lawfilesext.leg.wa.gov/Biennium/2025-26/Htm/Bills/House%20Passed%20Legislature/1261-S.PL.htm)

## Votes

- 3rd Reading & Final Passage (#20) — **49–0** (pass) · upper
- 3rd Reading & Final Passage (#14) — **97–0** (pass) · lower

## Sponsors

- Low — primary (person)
- Berg — cosponsor (person)
- Nance — cosponsor (person)
- Peterson — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-14** First reading, referred to Finance. `reading-1`
- **2025-01-28** Public hearing in the House Committee on Finance at 8:00 AM.
- **2025-02-18** Executive action taken in the House Committee on Finance at 8:00 AM.
- **2025-02-18** FIN - Majority; 1st substitute bill be substituted, do pass. `substitution`
- **2025-02-20** Referred to Rules 2 Review. `referral-committee`
- **2025-03-04** Rules Committee relieved of further consideration. Placed on second reading. `reading-2`
- **2025-03-07** 1st substitute bill substituted (FIN 25). `substitution`
- **2025-03-07** Rules suspended. Placed on Third Reading. `reading-3`
- **2025-03-07** Third reading, passed; yeas, 97; nays, 0; absent, 0; excused, 1. `reading-3`
- **2025-03-11** First reading, referred to Agriculture & Natural Resources. `reading-1`
- **2025-03-17** Public hearing in the Senate Committee on Agriculture & Natural Resources at 1:30 PM.
- **2025-03-24** Executive action taken in the Senate Committee on Agriculture & Natural Resources at 1:30 PM.
- **2025-03-24** ANR - Majority; do pass. `committee-passage-favorable`
- **2025-03-24** And refer to Ways & Means. `referral-committee`
- **2025-03-25** Referred to Ways & Means. `referral-committee`
- **2025-04-03** Public hearing in the Senate Committee on Ways & Means at 1:30 PM.
- **2025-04-08** Executive action taken in the Senate Committee on Ways & Means at 1:30 PM.
- **2025-04-08** WM - Majority; do pass. `committee-passage-favorable`
- **2025-04-08** Minority; without recommendation. `committee-passage-unfavorable`
- **2025-04-08** Passed to Rules Committee for second reading.
- **2025-04-09** Placed on second reading by Rules Committee. `reading-2`
- **2025-04-14** Rules suspended. Placed on Third Reading. `reading-3`
- **2025-04-14** Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0. `reading-3`
- **2025-04-15** Speaker signed. `passage`
- **2025-04-16** President signed. `passage`
- **2025-04-17** Delivered to Governor. `executive-receipt`
- **2025-04-22** Governor signed. `executive-signature`
- **2025-04-22** Chapter 138, 2025 Laws. `became-law`
- **2025-04-22** Effective date 7/27/2025. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dff07c3c-b2b6-4904-b8c4-e6b22804af81`. Confidence: reported (aggregated from official Washington legislature records).