Concerning impact fees.

SB 5614 requires Washington counties and cities to create systems deferring impact fees for single-family and attached residential construction. Local governments must allow homeowners to delay full payment until final inspection, certificate of occupancy, or the first property sale after a building permit is issued, documented through a promissory note. If fees aren’t paid within one month of the first sale, penalties (5% escalating to 20%) and interest apply, but these are personal liabilities - not property liens. The bill affects homebuilders (who must arrange deferrals), buyers (who may pay fees at closing), and local governments (which must implement the system by September 2026).