The Internal Revenue Service (IRS) recently announced the 2027 updates for the federal estate and gift tax exemption and the annual exclusion for gifts. However, the Washington state estate tax exemption will not change in 2027. The federal changes (and…
Read MoreFor what appears to be the first time in Washington State history, wildfire season had significant and immediate impacts on landlord-tenant protections. It is no secret Washington State has been heavily impacted by wildfires in recent years. The Carlton Complex…
Read MoreWashington landlords who adjusted their notice procedures last year to comply with a new certified mail requirement can change them again. Effective June 11, 2026, HB 2664 repeals the certified mail requirement and restores ordinary mail for unlawful detainer notices…
Read MoreApplies to any rental agreement or renewal entered into on or after July 1, 2027 A. The Basic Structure The City of Seattle recently enacted CB 121254. Under this Ordinance, fees are now permitted only if they fall within a…
Read MoreOn July 30, 2026, the Washington Supreme Court issued its decision in the Martinez v. Washington State University, et al., Case No. 104108-0. The decision reshapes how far a university’s legal responsibility extends into the world of Greek life off…
Read MoreThere are many reasons to transfer ownership of real estate to a business entity, such as an LLC, or to a trust. Regardless of why you choose to transfer real estate ownership out of your individual name, you will almost…
Read MoreCertain buildings may already be subject to Washington's Clean Buildings Performance Standard (CBPS), with further obligations rolling out through the end of the decade. Benchmarking and compliance costs could be significant, and the party responsible for those costs often depends…
Read MoreOn March 9, the Washington State Legislature passed Engrossed Substitute House Bill 1155 (ESHB 1155), which was signed into law on March 23 by Gov. Bob Ferguson and will take effect June 30, 2027. The new law will ban virtually…
Read MoreMontgomery Purdue attorney Ryan Montgomery recently co-authored two letters to the state legislature in support of confirming Washington state taxpayers will receive the benefit of inflationary adjustments to the exemption from the Washington state estate tax (linked here and here).…
Read MoreThe Washington State Department of Revenue recently announced the 2026 update for the state estate tax exemption. The 2026 state estate tax exemption was adjusted for inflation and increased to $3,076,000 starting January 1, 2026, up from $3,000,000. The prior…
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