The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Battery electric storage systems" means commercially available technology that is capable of retaining electricity, storing the energy for a period of time, and delivering the electricity after storage by chemical, thermal, mechanical, or other means that has at least 10 megawatts of storage that is not subject to the provisions of chapter 84.12 RCW. "Battery electric storage systems" does not include any form of hydroelectric power. "Battery electric storage systems" does not include a system for which payments in lieu of taxes have been made under RCW 43.52.460.
(2) "Energy storage" means commercially available technology that is capable of retaining electricity, storing the energy for a period of time, and delivering the electricity after storage by chemical, thermal, mechanical, or other means.
(3) "Personal property" has the same meaning as in RCW 84.04.080.
(4) "Qualified renewable energy facility" means an electric generating facility powered by wind or solar energy with alternating current nameplate capacity of at least 10 megawatts that is not subject to the provisions of chapter 84.12 RCW. "Qualified renewable energy facility" does not include a facility for which payments in lieu of taxes have been made under RCW 43.52.460.
(5) "Renewable energy" means energy produced by a solar or wind facility with a nameplate capacity sufficient to generate at least 10 megawatts of alternating current power.
(6) "Renewable energy storage capacity" means the battery storage capacity per megawatt.
(7) "Repowered" means the cumulative rebuild or refurbishment of a majority, or more than half the nameplate capacity, of the qualified renewable energy facility or battery electric storage system due to the facility or system reaching the end of its useful life or useful reasonable economic life as determined by the county assessor. The rebuild or refurbishment does not constitute repowering if it is part of routine major maintenance or the maintenance of or replacement of equipment that does not materially affect the expected physical or economic life of the facility.
[ 2026 c 260 s 101.]
Notes:
Effective date—2026 c 260: "This act takes effect January 1, 2028." [ 2026 c 260 s 307.]
Intent—2026 c 260: See note following RCW 43.63A.770.
Tax preference performance statement exemption—Automatic expiration date exemption—2026 c 260: See note following RCW 82.96.040.