Adaptive housing for disabled veterans

Disabled veterans who receive an adaptive housing grant from the U.S. Department of Veterans Affairs can receive a refund of up to $2,500 of state sales tax paid on construction costs. The refund applies to sales tax paid for labor and/or materials for the adaptive housing project. The statewide annual limit for all refunds is $125,000 every fiscal year (July through June).

This chart shows how much has been refunded so far, and how much remains available for refund for the current fiscal year: 

Fiscal year cap Amounts refunded* Amount remaining this fiscal year
(July 2023 - June 2024)
$125,000 $2,500 $122,500

*Includes the amounts our department already refunded, and the amounts we approved for refund.


How to get a refund

Adaptive housing grant recipients can request a sales tax refund from the Department of Revenue. You do not need to request a sales tax refund from the seller.

You will need to include the following items with the refund application:

  • Copy of grant award letter from the U.S. Department of Veterans Affairs.
  • Contracts for installation/construction of adapted housing.
  • Invoices for qualifying material purchases.

Reference

RCW 82.08.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.