Oppose PCB WMC 25-02:

Mandatory Housing Tax Exemption Up in House Committee Wednesday Morning

Proposed Committee Bill WMC 25-02 eliminates the authority for cities to opt out of the “Missing Middle” property tax exemption. It will be considered Wednesday at 8:00 a.m. by the House Ways and Means Committee.

If the bill becomes law, the tax exemption will become mandatory for all jurisdictions, even if there is no housing deficit.

The “Missing Middle” property tax exemption was created by the Live Local Act in 2023 and is available to properties with more than 70 units that are “affordable.” 

• Units that serve households from 80-120% AMI get a 75% tax exemption
• Units that serve households that are less than 80% AMI get a 100% exemption

A local government that elected to opt out before July 2025 may continue the opt out for the original term of the election, but it may not renew the opt out.

📢 This bill will move quickly to the House floor and become a part of budget negotiations between the House and Senate. Here are two actions you can take today:

1. Contact members of the House Ways and Means Committee and ask them to vote NO on PCB WMC 25-02. (Click here for Committee contact information.)
2. Contact your House and Senate member. Let them know about this proposal and how it will impact your city. Ask them to oppose eliminating the authority of cities to opt out of this tax exemption. (Click here for House contact information; Click here for Senate contact information.)

Please contact Rebecca O'Hara with any questions.