CURRENT - November 2026 by RHAWA

VOL. MMXXVI No. 11

November 2026

R H AWA

CURRENT R E N T A L

H O U S I N G

I N D U S T R Y

N E W S

 MUST READ

LLC VS. S-CORP FOR WASHINGTON BUSINESSES

ANNOUNCING

JULIE MARTINIELLO | 24

 MUST READ

2027 EVENTS PREVIEW LIBBY PATTON | 26

2.0 & 3.0!

DENISE MYERS | 16

PRSRT STD US POSTAGE PAID PERMIT #13465 SEATTLE,WA

 A CLOSER LOOK

GLOBAL LEASING & FORMS REDESIGN

CHANGE SERVICE REQUESTED

Rental Housing Association of WA P.O. Box 31103 Seattle, WA 98103

DENISE MYERS | 6

NEVER LET A GOOD CRISIS

THE SEATTLE JUNK FEE

HOW TO SCREEN APPLICANTS

GO TO WASTE

ORDINANCE PASSED. NOW WHAT?

WITH LITTLE OR NO CREDIT

GOVERNMENT AFFAIRS | 8

GOVERNMENT AFFAIRS | 12

SCREENING | 29

UPCOMING

LINK MEETINGS November 10, 12, 16, 17, 19, 24

CONNECT

/RHAofWA

@RHA_ofWA

@RHAofWA

RHAwa.org

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CURRENT | November 2026 GOVERNMENT AFFAIRS

RHAWA’S LEGAL DEFENSE FUND:

Shielding Property Owners from Injustice Hannah Pritchard | RHAWA Compliance & Content Manager |  hpritchard@RHAwa.org |  (206) 905-0610

BOARD OF DIRECTORS President Sean Flynn

Secretary Larry Crites

Vice President Christopher Cutting

Treasurer Neil Wilson

Past President William Shadbolt

Audrey Riddle Barbara Carson Cathy Jeney Chris Dobler Chris Gurdjian Constance Nelson Cory Brewer Devin Easterlin

Elaine Armstrong Jason Dolloph Kaitlyn Jackson Kristi Tripple Mark Mullally Sharon Cunnington Steve Corker Synthia Melton

LEGAL COUNSEL

GETTING INVOLVED There are multiple ways to get involved with the Legal Defense Fund: 1. Volunteer to be a committee member by reaching out to hpritchard@RHAwa.org.

VOLUNTEER SHARE DONATE

2. Share cases that you think might be of interest to the LDF. 3. Donate to the LDF and the Political Action Committee (PAC) to help us continue to defend your rights as a property owner.

ASKING FOR SUPPORT If you are involved in a case that you believe the LDF may wish to participate in or otherwise support, you can request LDF involvement by filling out the Funding Request form located on the LDF page of the RHAWA website and emailing a completed copy to hpritchard@RHAwa.org.

EDUCATION + EVENTS: Calendar..........................5 FORMS UPDATE ALERT: Global Leasing & Forms Redesign....................................................6

GOVERNMENT AFFAIRS: Advocacy & Political Action in the Science of Association .................................................... 11 GOVERNMENT AFFAIRS: The Seattle Junk Fee Ordinance Passed. Now What?......... 12 MEMBER ENGAGEMENT: Announcing RHAWA's 2026 Award Recipients...................... 13 VENDOR OPPORTUNITIES: Put Your Business in the Spotlight in 2027....................... 14 MEMBER PROGRAMS: Announcing Rental Atlas 2.0 & 3.0!.........................................16 LINK MEETINGS......................................................18 VENDOR LISTING...................................................19 Pricing Power and Patient Capital at Queen Anne Exchange...................................23

Christopher Benis

Since as early as 1960, the Legal Defense Fund has been a key part of RHAWA’s advocacy work in defending property rights. The LDF provides funding, Amicus Briefs, and other forms of support for cases that have been carefully reviewed and selected by the LDF Committee as having particular importance to the future of rental housing.

GOVERNMENT AFFAIRS: RHAWA’s Legal Defense Fund: Shielding Property Owners from Injustice..........................3

GOVERNMENT AFFAIRS: Never Let a Good Crisis Go to Waste..................................8

COUNCIL OF REGENTS

RHAWA’s Legal Defense Fund (LDF) is a crucial resource for those seeking to increase their involvement within the organization, understand more about what RHAWA has to offer, or familiarize themselves with the broader context of how laws and challenges to those laws are impacting Washington’s rental landscape.

IN THIS ISSUE

CONNECT WITH US  Facebook: Like us at facebook.com/RHAofWA  Instagram: Follow us at @RHAofWA  LinkedIn: At linkedin.com/company/RHAWA  Twitter: Follow us at @RHAofWA  YouTube: Watch us at youtube.com/@RHAofWA  TikTok: Follow us at @RHA_WA

LLC vs. S-Corp for Washington Businesses: What’s Actually Different in 2026......................24 EVENTS: 2027 Events Preview................................26 SCREENING: Thin File, Strong Tenant? How to Screen Applicants With Little or No Credit........................................................29 Handling the 10pm Text From Your Tenant: Using a Smart Triage System for Self-Managing Landlords.............................30

Administrative Director Chloe Moser: ...........................cmoser@RHAwa.org

Eastern WA Office .......................... (509) 535-1018

Administrative Specialist Steve Wareham: ................................ (509) 535-1018

CONTRIBUTE

Board Administrator Jim Nell: ..........................................jnell@RHAwa.org

Submit Educational articles featured in Current must be between 500 and 1500 words, include an author bio, professional headshot and contact information. High-resolution (300 dpi) graphics and photos should be sent separately. Deadlines are generally 30 days before the issue date, which is the first of each month. The editors reserve the right to edit, revise, or reject any submitted material. Submit to publications@RHAwa.org. Advertise For advertising information (rates, production specifications, and deadlines), contact Daniel Klemme: dklemme@RHAwa.org.

Communication & Advocacy Manager Daniel Bannon: ................................. (206) 905-0609 Compliance & Content Manager Hannah Pritchard: .............................(206) 905-0610 Creative Director Sisi Mereness: ................................. (206) 905-0605 Education & Engagement Manager Libby Patton: ..................................... (206) 486-7176 Deputy Director Melissa Canfield: ..............................(206) 905-0615 Government Affairs Director Kevin Schilling: ................................. (206) 905-0603 Member Programs Director Denise Myers: ...................................(206) 905-0614

RHAWA Current is published every month by the Rental Housing Association of Washington. Copyright ©2026 RHAWA Current with all rights reserved. Reproduction or use without permission of editorial or graphic content in any manner is prohibited. All copyrights, trademarks, and servicemarks are property of their respective owners. P.O. Box 31103 Seattle, Washington, 98103.

Member Services & Operations Coordinator Val Kushi: ...........................................(206) 283-0816 Member Support Specialist Sue Lewis: ...................... RHAwa.org/supportcenter Policy & Partnership Coordinator Daniel Klemme: .................................(206) 905-0611

Rental Housing Association of WA

ONE BAD LAW CAN ERASE YEARS OF WORK

The Legal Defense Fund exists for one reason: to challenge harmful policy before it costs you your livelihood. What if the next law costs you thousands? What if it costs you your property? Court cases aren’t abstract. They decide what you can charge. How you can screen. Whether you can remove a non-paying tenant. If we don’t challenge overreach in court, it becomes the new normal. You built your portfolio. Help us defend it.

Donate to RHAWA Legal Defense Fund!

RHAwa.org/LDFdonate

CURRENT | November 2026 EDUCATION + EVENTS

NOVEMBER CALENDAR Denise Myers | RHAWA Member Programs Director |  dmyers@RHAwa.org |  (206) 905-0614

All class sessions are presented ONLINE only unless otherwise specified. For all ONLINE classes, 30-day access to a recording of the session is included. Upgrade your membership to include a premium dues package. The Weekly ONLINE Session Package includes 12-months' access to live weekly ONLINE educational sessions for $250/person/year. The ONDEMAND Library Package provides full access to over one hundred recorded educational sessions for $120/person/year. NEGOTIATING SOLUTIONS WITH YOUR TENANTS When: Cost:

Wednesday, November 4 | 1-2pm $35 Members | $220 Guests

Successful housing providers know that satisfied tenants mean lower turnover and associated expenses. If you have a tenant with a good track record, why not be open to finding solutions when they want to add another occupant, a pet, or perhaps an upgraded fixture? It might make sense to work with them on rent payments if they have a temporary financial problem, or perhaps negotiating terms will help them move out and move on if necessary. Attorney Synthia Melton will share best practices when negotiating with tenants in various circumstances to meet your goals while respecting the tenant's needs and rights. VETERAN’S DAY - OFFICE CLOSED When:

LINK MEETINGS Casual member meetings with topical discussions. No fee, simply order & pay for food at venues. November topic is Election Recap + RHA PAC. • Birch Room Conference | Tuesday, November 10, 6-7:30pm • Dimension Law Group, Tukwila | Tuesday, November 10, 6:30-8pm • Onion Bar & Grill, Spokane | Thursday, November 12, 6-7:30pm • Elliot Bay Brewing Seattle | Thursday, November 12, 6-8pm • Darcy’s, Spokane Valley | Monday, November 16, 12-1:30pm • Realty Pros NW, Bellevue | Tuesday, November 17, 6-8pm • Ben Dews Clubhouse, Tacoma | Thursday, November 19, 6-7:30pm • Bob’s Burgers, Everett | Thursday, November 19, 6:30-8pm • LINK Meeting | ONLINE | Tuesday, November 24, 6-7:30pm *Meeting time and subject may change. Please check the calendar at RHAwa.org/events.

Wednesday, November 11 | All Day

ATLAS 2.0 LAUNCH - DIGITAL LEASING DEMO/Q&A When: Cost:

Wednesday, November 18 | 12-1pm FREE

Join us for a demo of Atlas 2.0, due for release in October 2026. The new version will resolve many of the shortcomings of our 1.0 version that was rapidly developed to replace our former digital lease application partner. In this new version, progress in your legal document will be automatically saved as you work to fill in all your terms. You will be able to complete all steps, including downloading ready-to-sign documents for free. You will pay the moderate fee only when it's time to sign the document. Join Denise Myers for a walkthrough of the upgrades as well as a preview of the next version that will be introduced in January 2027, introducing rent pay, repairs & maintenance, and many other new features. THANKSGIVING HOLIDAY - OFFICE CLOSED When:

LLC STRATEGIES FOR RENTAL PROPERTY SUCCESS When: Cost:

Thursday, November 12 | 2-3:30pm $35 Members | $70 Guests

Learn how to structure and manage your rental properties through a Limited Liability Company (LLC) for maximum protection and profitability. This class covers the benefits of using an LLC, legal considerations, tax advantages, asset protection, and compliance requirements. Attorney Julie Martiniello explains best practices for forming an LLC, managing finances, and maintaining proper documentation to safeguard your investments. Whether you're a new or experienced property owner, this course provides essential insights to help you minimize risk, streamline operations, and build your legacy in real estate investment.

Thursday and Friday, November 26 & 27 | All Day

Rental Housing Association of WA FORMS UPDATE ALERT!

Global Leasing & Forms Redesign

Denise Myers | RHAWA Member Programs Director |  dmyers@RHAwa.org |  (206) 905-0614

Denise Myers

RHAWA has been providing legal forms to members for over 30 years. Starting with paper copies that members had to pick up in the office, then shifting to online downloadable PDFs in the early 2000s, and offered within various digital signing applications over the last few years, we now have a proprietary web application that helps you to build your leases and other documents and then send them for digital signatures. As part of launching RHAWA’s Rental Atlas 2.0, the PDF forms are getting an overhaul. The last time we did a global redesign of the legal forms was in 2022. These changes will be implemented this month (November, 2026) with the release of our leasing application, Rental Atlas 2.0. So, what are we changing and why? More Localized Forms With two additional staff positions added to the Member Programs department, we are now able to manage custom local forms instead of relying on members to do their own localization of forms. Up Front Rent & Fee Disclosure All leases will now be prefaced by a Rent & Fee Disclosure. This is now required in Bellingham and Seattle, and we think it’s a good idea. The

main part of the lease, including all of the legal terms, will not contain actual monetary amounts for rent, deposits, and fees. Instead, the amounts will be defined up front. This shift results in a few useful benefits: 1. Helps us be proactive rather than reactive in maintaining compliance with additional laws that may require this practice. 2. Makes it easy to share key monetary terms with applicants and residents up front instead of burying the costs within a long legal document and risking conflict later on. 3. Can be added to the initial lease, a lease renewal, or a change of terms notice for month-to-month agreements. (Any rent increases will still require a formal Rent and Fee Notice dictated by state law.) 4. For each local government that has specific restrictions on charges, we can provide a separate version of the Rent & Fee Disclosure that spells out the restrictions. Instead of referencing our Leasing Requirements by Local Jurisdiction guide, the form will include the restrictions based on the jurisdiction you select for your property. Customized Signature Blocks With the 2022 revision, every form’s signature block was standardized to include one line for the Owner/Agent

and four lines for Residents. The 2.0 version of Rental Atlas allows for the signature block to only show spaces for the signatures you need. It will accommodate up to two owners (in case you choose to have you and your partner sign), up to two guarantors, and up to six residents. But if you only have one Owner and one Resident signing, there will only be the two lines showing for signatures.

With the release of Rental Atlas 2.0, members will be able to access and download all forms easily from within the application. Downloads will be free and you can add digital signature blocks for a small fee. After a brief overlap, the webpage at RHAwa.org/rental-forms-leases-notices will no longer provide access to the forms. See the Announcing Rental Atlas 2.0 article on page 16.

Larger Font Size At the time of the last forms redesign, the focus was on printing forms for signature, so keeping documents compact with fewer pages was a priority. These forms were set in 8.5-point type, which is typical for a published book, but not so much for legal documents. Our newly designed forms will now be set in 11-point type, which is a more acceptable standard for legal documents.

Adapting to the Changes These changes are necessary to keep our forms current, compliant, and useful—and ultimately, to better serve you and your residents. We recognize that adapting to new forms and processes may take some time and effort, and we appreciate your patience as you make the transition. As you work with the updated forms, you may also discover opportunities to make them even clearer, more efficient, or easier to use. We welcome your feedback and encourage you to share your ideas with us. Please send your feedback and suggestions to forms@RHAwa.org. Your experience and input help us continually improve the tools and resources we provide.

Access Through Rental Atlas Our webpage for accessing forms manually has been growing and getting more complex as local governments keep requiring their own versions of notices and other documents. The increased complexity we are adding with the localized Rent & Fee Disclosures and other new localized forms is really pushing us over the top, and this webpage has become too complex to manage.

Please contact Denise Myers at dmyers@RHAwa.org or (206) 905-0614 with any questions or comments. We are always seeking to improve our materials and appreciate your feedback.

CURRENT | November 2026

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NEVER LET A GOOD CRISIS GO TO WASTE Spokane's new eviction ordinance turns a temporary emergency declaration into a permanent feature of housing law Daniel Klemme | RHAWA Policy & Partnership Coordinator

The Spokane Complex Fires demanded an extraordinary response. Homes were destroyed. Families were displaced. Businesses closed. Employees missed work. Government moved quickly, as it should during a genuine emergency. Mayor Lisa Brown declared a civil emergency. The Spokane City Council unanimously ratified that declaration and authorized the administration to move faster on emergency contracts and wildfire response. The Council set the emergency to expire October 1 unless extended. Then, under the shroud of this emergency, something very different happened within the Council. On September 9, the Council voted 5-2 to pass Emergency Ordinance C36928. The ordinance was presented as relief for renters financially affected by the fires. Its sponsors argued that people waiting on disaster assistance should have more time before facing eviction for unpaid rent.

|  dklemme@RHAwa.org |  (206) 905-0611

As part of this ordinance the Council wrote a mechanism into Spokane law that is initiated every time a future mayor declares a qualifying natural disaster or public health emergency. No new vote. No new hearing. The declaration alone activates it, and it will keep activating for as long as it sits in the code. The City itself calls it a "permanent program." Spokane has built a model other cities can copy. Every city has emergency powers. Now there is a template for connecting those powers to rental housing law. From Wildfire Response to Permanent Law The new law creates an affirmative defense against eviction for tenants who suffer at least a 10 percent loss of household income because of a qualifying emergency. A tenant must have lived in the unit when the event occurred, demonstrate the financial impact, pursue income-replacement assistance, and submit written self-certifications under penalty of perjury. "Unpaid Rent" means rent

accruing during the emergency period. Daniel Klemme

That unpaid rent remains owed even after the emergency resolves. Qualifying tenants receive up to 12 months after the emergency ends to repay it. During the emergency and repayment periods, housing providers cannot charge late fees, interest, or other fees on that rent. The ordinance dictates rules for repayment plans, partial payments, and how rental payments must be allocated. This is an eviction moratorium. A housing provider can still file, but a qualifying tenant can now stop the eviction. A declaration lasting weeks blocks recovery of possession and rent for another twelve months. And when this fire emergency ends, the moratorium stays in the municipal code, waiting for the next declaration. How the Switch Gets Flipped The most consequential provision sits in the definitions. A qualifying event includes a natural

disaster or public health emergency resulting in an emergency declaration by the Mayor under Chapter 2.04 of the Spokane Municipal Code. One person in the executive branch flips the switch. Chapter 2.04 was adopted in 2008 to give the City the "broadest power permitted" during emergencies. Once a civil emergency is declared, the mayor can, on one signature, impose curfews, shut down businesses and places of public assembly, close streets, schools, parks, and public buildings, order evacuations, bypass normal procurement, and issue any other order deemed necessary to protect life and property. Council can ratify, modify or reject the declaration. Until it does, every one of those orders stays in full force. That arrangement can make sense when a wildfire is moving toward

CURRENT | November 2026 neighborhoods and decisions must be made in hours.

impact. Rent goes unpaid during the emergency.

The new ordinance bolts something else onto it. A future emergency declaration now automatically reaches into the private rental relationship, and its reach continues long after the emergency has passed.

When the declaration ends, the emergency powers end.

Looking At the Bigger Picture In 2024, Mayor Brown declared an emergency over the opioid crisis. Under Spokane's new law, an opioid emergency can turn opioid-related loss of income into a defense to a nonpayment eviction. Think about that. Someone's drug-related loss of income can become a reason a housing provider cannot evict for unpaid rent.

the debate on this emergency. It also skipped the debate on every future one, because there will be no debate. The next declaration turns on the framework by itself. That is the part politicians like best about emergencies.

The housing consequences do not. The ordinance creates a 12-month repayment period after the emergency declaration ends. During that period, the repayment plan is unenforceable. A tenant who stops paying keeps the defense. The housing provider keeps waiting. That is a strange relationship between emergency authority and ordinary civil law.

Rights Are Tested in a Crisis Property ownership includes a right most people rarely think about until government interferes with it: the right to exclude. The United States Supreme Court has repeatedly called that right fundamental. In Cedar Point Nursery v. Hassid, the Court held that government cannot appropriate an owner's right to exclude and as part of ordinary regulation.

The Twelve-Month Tail Consider the timeline.

Those standards exist for urgency.

The Court returned to that principle during COVID. In Alabama Association of Realtors v. Department of Health and Human Services, the Court struck down the federal eviction moratorium and expressly recognized that preventing an owner from evicting a tenant who breaches the lease intrudes upon the right to exclude.

An emergency is declared. A qualifying renter suffers a subsequent financial

The Council used that urgency to build a permanent framework. It skipped

The Eighth Circuit went further in Heights Apartments v. Walz, allowing

That is where this standing trigger leads.

Spokane's own rules for emergency ordinances require an unforeseen situation demanding immediate action, and a finding that normal legislative procedure cannot address the threat quickly enough without causing or worsening harm.

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a physical-takings claim to proceed against Minnesota's eviction moratorium because the owners had plausibly alleged deprivation of their right to exclude. Courts in the Ninth Circuit reached a different conclusion on Washington and Seattle's COVID restrictions. That disagreement is the basis for Cedarland Homes LLC v. Ferguson, a takings case brought by rental property owners in which Spokane itself is a defendant. A federal judge dismissed it on August 5. The owners appealed to the Ninth Circuit on August 10. Set the case law aside for a moment and consider the basic idea. We do not test freedom of speech by asking whether government lets you say "Happy Birthday." We test it when the speech is unpopular. The same is true of property rights. The right to exclude means very little if it exists only when everyone is paying  Continued on next page

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10 rent, following the lease and willing to leave voluntarily. It matters when the owner wants possession back and government says no. A right that disappears during an emergency is not much of a right. Emergencies are precisely when rights become inconvenient. That is also when they matter most. COVID Already Ran This Experiment Washington has lived through what happens when temporary emergency housing restrictions grow a long legal and economic afterlife. Beginning in March 2020, Washington prohibited most residential evictions. The statewide moratorium ran until June 30, 2021, followed by the state's eviction bridge through October. Seattle shows how hollow the word "temporary" becomes. Seattle imposed its moratorium in March 2020. It finally expired February 28, 2022. An emergency measure restricted evictions for nearly two years, followed by additional post-moratorium defenses. Emergencies have beginnings. Their

Rental Housing Association of WA consequences rarely have clean endings.

sponse. Mortgage assistance could be a public response.

COVID became a public-health crisis. Then an economic crisis. Then a rental-debt crisis.

Making an individual housing provider carry unpaid rent for a year is a private subsidy.

When the eviction restrictions finally ended, accumulated cases became an eviction backlog. The backlog became another crisis. Seattle Housing Authority later reported that eviction volume in 2023 was presumed higher than before COVID because of cases that had been pending while the moratorium was in place.

Housing providers did not set the fire. They should not become Spokane's emergency line of credit.

The government response to one crisis helped create the conditions for the next one. Spokane is a defendant in Cedarland today because of decisions made in 2020. Five years after the emergency ended, the City is still in court over it. That is the afterlife. A Public Disaster Deserves a Public Response The Spokane Complex Fires were a public disaster. A public disaster deserves a public response. Rental assistance is a public response. Property-tax relief could be a public re-

On August 21, the City announced $1 million in Washington State Department of Commerce wildfire housing assistance that pays rent, utilities, and leasing costs retroactive to July 31. Six days later, Walt Worthy pledged more than $8 million of his own money: a direct, unrestricted $10,000 grant to every household that lost its home. Checks were reaching families by September. Council members sponsoring the ordinance said disaster assistance takes time, but one private citizen moved faster than the City. The answer to a slow public program is a faster public program. The City had public and private money available. It chose to make housing providers carry the burden, now and in every future emergency.

Housing is essential. So is food. We do not respond to a disaster by requiring grocery stores to finance customers who cannot pay. Mortgages, property taxes, insurance, utilities and maintenance do not stop because the mayor declared an emergency. Checks and Balances Matter Most During Emergencies Emergency powers exist for good reasons. Government cannot wait through weeks of ordinary process while fires spread, infrastructure fails, or lives are endangered. That same urgency is why emergency powers need firm boundaries. Power taken during a crisis is rarely handed back when the crisis ends. A wildfire justifies extraordinary action. A permanent legal framework that takes your constitutional liberty deserves extraordinary scrutiny. Checks and balances matter most at exactly the moment government believes it has no time for them.

CURRENT | November 2026 GOVERNMENT AFFAIRS

Advocacy & Political Action in the

SCIENCE of Association

Kevin Schilling | RHAWA Government Affairs Director |  kschilling@RHAwa.org |  (206) 905-0603

“

Kevin Schilling

In democratic countries, the science of association

is the mother science; the progress of all the others

depends on the progress of the former. – Alexis de Tocqueville, Of the Use That Americans Make of Association in Civil Life, Part II, Chapter 5.

Why Associations Matter Associations are an important third way of governance in the American system. Especially in a state like Washington, we need as many non-governmental private actors as possible, including private-sector labor unions, civic and social organizations, political organizations, and membership associations. These groups not only hold government accountable to its stated aims; they also give individuals an opportunity to assemble, organize, and state their shared goals collectively. As de Tocqueville observed nearly two centuries ago, civic identity and social progress often begin when individuals establish themselves within associations. As has been known for some time, membership growth has generally

”

declined across the organizational landscape. Whether the causes are business pressures, industry wide changes, or broader shifts in civic participation, one element of thirdway governance in Washington state and across the country does not soften: advocacy and political action. Where RHAWA is Heard No matter the cause, and no matter the number, private-sector organizations make their voices heard. Specifically, the Rental Housing Association of Washington actively engages in both political action and general advocacy. This year alone, RHAWA was present in Seattle, Tacoma, Spokane, Bellingham, Redmond, Vancouver, King County, Clark County, Spokane County, Washington state agencies, legislative offices, and the halls of Congress.

That means that while we represent 6,000 rental housing providers in Washington state, we carry the collective voice of the industry into every advocacy setting where housing policy is being shaped. But what about political action? I have argued for some time that private-sector organizations need to be louder and sharper in their critiques of government, especially when roadblocks to housing growth or unnecessary third-party interference in the landlord-tenant relationship are put in place. That is why RHAWA shows up not only at city halls and elected officials’ offices, but also in press interviews and, often, in political arguments during election season. Our Action By the time you read this, elections in Washington state will have been decided, so I will not discuss outcomes. Instead, I want to describe how RHAWA approaches political action. First, membership must identify a cause or candidate worth the association’s support. Once that happens, leadership assesses the impact we can realistically make. Second, we gather interested association

members from the affected region to discuss messaging, our position on the issue or candidate, and the scale of the effort. Third, we fundraise and implement the plan. Fundraising is often the hardest early step because everyone is asked for money for every cause and issue, and each one is increasingly described as “the most important ever.” But if every cause or candidate is the most important ever, none of them are. That is why we must decide where mobilizing membership is truly necessary. The hardest final step is sustaining member engagement throughout the campaign and after the outcome, whether that outcome is a loss or a victory. That is the key importance of associations. Without them, individuals have a harder time making change. When elected officials become career incumbents surrounded by interest groups, campaign contributors, and insider party politics, individual voters can reasonably wonder whether they have any influence at all. Often, they do not. But an association has the capacity for political action around the clock and through every season, whether we win or lose.

Rental Housing Association of WA GOVERNMENT AFFAIRS

The Seattle Junk Fee Ordinance Passed. Now What? Daniel Bannon | RHAWA Communication & Advocacy Manager |  dbannon@RHAwa.org |  (206) 905-0609

This summer, the Seattle City Council passed Mayor Katie Wilson's rental junk fee ordinance 8-0 and Mayor Wilson signed it into law on September 15th. It takes effect July 1, 2027, RHAWA members who own and operate in the city of Seattle should be thinking about getting themselves up to speed on its provisions well in advance. As with all rental housing policies, RHAWA engaged with lawmakers and key stakeholders throughout the legislative process. Government Affairs Director Kevin Schilling testified before the Council multiple times and spread awareness about the policy on social media, reaching tens of thousands of viewers from many voting demographics.

o It is not a bundled set of goods or services with no option for an individual component of these bundled services

Daniel Bannon

Explicitly Prohibited: • Any fee for use of an in-unit appliance, unless it is a rental of a portable cooling device • Any fee for use of a common area, unless the access is exclusive • Any fee to accept rent payments or other payments by personal check, money order, cashier’s check, or automated clearing house (ACH) • Any fee for the tenant to receive or collect mail, for package collection and distribution, or to have access to the mailbox associated with their rental unit • Any fee for the performance of a “landlord duty” required under Section 22.206.160 or RCW 59.18.060 • Any fee to add or remove a tenant, except for screening fees • Any pet fees, except for the previously mentioned pet deposit • Any fee for insurance provided by the housing provider o Unless the provider meets various requirements found in SMC 7.24.040 • Any other optional fee determined to be unfair or excessive Any fee that is not mentioned should be assumed to be prohibited. The ordinance also rewrites how fees must be disclosed. Every mandatory and optional fee must appear in rental listings and advertisements before a prospective tenant applies. It is not sufficient to disclose fees in the lease; they have to be visible at the point of marketing.

What the Ordinance Actually Does Seattle now prohibits all fees that are not explicitly allowed by the ordinance. This means that any fee the city council did not consider while drafting this policy is no longer allowed, regardless of its use and implementation. In order to make this information very clear, here is a breakdown of the fees that are permitted and the fees that are not permitted. Permitted: • Late Fees (Capped at $10 by existing legislation) • Security Deposits and nonrefundable move-in fees (capped at one month's rent by existing legislation) • Screening fees (capped at actual cost by existing legislation). • Pet damage deposits (capped at 25% of one month's rent by existing legislation) • Utility fees • Key replacement fees (capped at actual cost or $50) • Lockout fees (capped at $50 during weekdays from 8am – 6pm, or $150 during other hours) o Please note: it is specified that no fee may be charged if the housing provider is already on the premises when the service is requested. • A fee for payment returned for insufficient funds (capped at actual cost or $31) • A fee for expense to repair damages or replacement of fixtures • A fee for liability in default in rent or abandonment of the unit, provided that no additional lease break fee is assessed • A fee for an optional good or service provided that: o The fee is clearly disclosed o The tenant is permitted to opt out of the fee at no additional cost o If working with a third party, the fee does not exceed the provider’s actual cost

The Penalty Structure Violations of this ordinance will result in a variety of penalties. First, there are structured penalties of a $750 fine for the first violation and $1,500 for each subsequent violation within a 12 month period. Additionally, specifically for a “prohibited retaliation” there is a $5,000 fine. Starting in 2028, the amounts of these fines will be adjusted in accordance with the Consumer Price Index (CPI). There is also an extensive section following the structured violations that details a process by which the Director may investigate a housing provider in “situations when the Director has reason to believe that a violation has occurred or will occur” (SMC 7.24.170). These investigations must take place within three years of a suspected violation. If they determine there was a violation, penalties will be based on a variety of factors detailed in this section. What Members Should Do Before July 2027 Nine months sounds like a long runway, but it isn't; particularly for housing providers with multiple properties whose leases renew on different schedules throughout the year. Every lease renewal between now and July 1st is an opportunity to start restructuring fee arrangements before they become a compliance liability. The practical steps are straightforward: audit every fee you currently charge against the city's permitted list, remove any prohibited fees from your lease templates and advertising immediately, and make sure your listing platforms are updated to disclose all fees upfront before the effective date. RHAWA will be providing updated lease forms and compliance guidance ahead of the July 2027 effective date. If you have questions about how this ordinance affects your specific situation, RHAWA strongly recommends consulting with a qualified attorney. If you have more general questions, feel free to reach out to an RHAWA team member. We look forward to assisting you with anything you may need.

CURRENT | November 2026 MEMBER ENGAGEMENT

Announcing RHAWA's 2026 Award Recipients Daniel Bannon | RHAWA Communication & Advocacy Manager |  dbannon@RHAwa.org |  (206) 905-0609

Every year, RHAWA recognizes the members who go above and beyond. The people who give their time, their expertise, and in some cases their names to the fight for fair housing policy in Washington State. I am pleased to be able to share who RHAWA recognized for our 2026 award recipients. The volunteer of the year award recognizes those who have gone above and beyond to share their time and knowledge with other members, while the member of the year award recognizes one, or several, members who have gone above and beyond to either represent RHAWA membership or housing providers as a whole. Volunteer of the Year: Kathryn Shabalov Kathryn Shabalov has provided her time and knowledge to countless members at this point, and we are happy to recognize her as our 2026 Volunteer of the Year.

As a Managing Broker at MacPherson's Property Management, Kathryn brings decades of hands-on experience across nearly every property type in the business: single-family homes, apartment buildings, mobile home parks, and multifamily communities. Kathryn holds a professional designation through the National Association of Residential Property Managers — a recognition she earned through demonstrated commitment to education, ethics, and excellence. She generously volunteers her time to educate housing providers across our region, sharing the kind of practical, hard-won knowledge that comes from having done this work at every level. In addition to teaching several RHAWA classes, she has helped develop special courses that qualify for Real Estate license continuing education credits. She is also an active member of our

Member Programs Committee, where she helps shape the direction of our educational offerings and other programs designed to support and serve our members.

COVID eviction moratorium without being made whole. They are:

RHAWA is grateful for everything Kathryn contributes to this association and to the professionalism of our industry. She is exactly the kind of member who makes this community stronger. Members of the Year: The COVID Class Action Lawsuit Plaintiffs This year's Members of the Year are not a single person or a single organization. They are eleven Washington State housing providers who made a decision to put their names on a federal class action lawsuit against the State of Washington, the Governor, and eight local governments, on behalf of every housing provider in this state who absorbed the financial devastation of the These are not massive corporations with unlimited resources. They are housing providers who watched their businesses absorb the cost of a government policy decision and were never made whole. They knew that this was unfair to treat business owners; they volunteered their time and their names to the effort to fight back. The case, Cedarland Homes v. Ferguson, was filed in December 2025 and is now before the Ninth Circuit Court of Appeals after the district court dismissed it on existing precedent. Davis Wright Tremaine is pursuing the appeal with the goal of reaching the U.S. Supreme Court and gaining a favorable verdict for the plaintiffs. Win or lose, these individuals are standing up to represent all those who were treated as a piggy bank by the state of Washington and local governments. Private companies should not be forced to hold the burden of a global pandemic. RHAWA is proud to recognize them as our 2026 Members of the Year.

Rental Housing Association of WA

VENDOR OPPORTUNITIES

PUT YOUR BUSINESS IN THE SPOTLIGHT IN 2027 Daniel Klemme

Daniel Klemme | RHAWA Policy & Partnership Coordinator

|  dklemme@RHAwa.org |  (206) 905-0611

Every issue of Current reaches more than 7,000 housing providers and industry professionals in print and online, and the 2027 advertising agreement on the facing page gives you two ways to advertise in it. An annual plan places your ad in all 12 issues at a discounted per-issue rate. À la carte lets you buy one issue at a time at the standard monthly rate, with no commitment beyond the issues you choose. Here is how each option works, what the annual plan saves, and where to find RHAWA's 2027 event sponsorship opportunities. ANNUAL: 12 Issues at the Best Rate The annual plan runs your ad in 12 consecutive issues and bills monthly at a per-issue rate 16 to 28 percent below à la carte, depending on size and color. Over the year, the difference in pricing adds up.

À LA CARTE,

per issue

Full pg. Color

$1,175

$905

$3,240

Full pg. B/W

$995

$730

$3,180

Half pg. Color

$885

$680

$2,460

Half pg. B/W

$713

$515

$2,376

Qtr. pg. Color

$635

$535

$1,200

Qtr. pg. B/W

$460

$350

$1,320

AD SIZE

per issue

ANNUAL,

SAVED OVER

12 issues

Two ad sizes not listed above are priced a bit differently: the “mini ad,” and the “insert.” The mini ad (about the size of a business card) can be purchased as an annual plan of $190 per month for three placements in every issue, which saves $240 over the year and maximizes exposure, or it can be purchased at an à la carte rate for an ad placed only once per issue. The insert ad (8.5 x 11) uses full-color and bright imaging to grab our readers’ attention. As the most premium advertisement offering, they are placed quarterly rather than in every issue. Purchasing on the annual plan (comprised of runs in 12 issues) is $1,207 per month, which saves

$516 compared with the à la carte option. For business whose advertising needs are best met by purchasing an insert ad under our à la carte plan, it’s important to note that these are purchased by the quarter—meaning that your ad will be run in three consecutive issues. À LA CARTE: Purchase by-the-issue À la carte is the per-issue price with no annual commitment. Pick the issues you want, check the size and color on the form, and you are billed for those placements only. À la carte fits a campaign with a season. A tax preparer can run in February and March, a roofing or HVAC contractor can run ahead of summer, and a vendor can land in the October issue as members head to ENGAGE. Deadlines are the same on either plan: ad materials are due 15 days before the print date. SPONSORSHIPS: the Rest of the 2027 Lineup Advertising is one of two ways to put your company in front of RHAWA members in 2027. Event sponsorship is the other. The 2027 Events & Sponsorship Preview on page 26 walks through the full calendar and the sponsorship packages attached to each event: the Business Strategies Seminars in Bellevue, Spokane, and Vancouver in February and March, the Rental Operations Seminars in the same three cities in May and June, the online Legal Forum in June, and ENGAGE on October 27 and 28, which expands to four learning tracks in 2027. Pair a sponsorship with an ad in the issue that lands just before the event and members see your name twice in the same month. RHAwa.org/events updates the details as they are announced. Reserve Your Space for 2027 Complete the agreement on the facing page and email it to dklemme@RHAwa. org, or call (206) 905-0611 with questions. Advertisers must be active RHAWA members, and the first 2027 deadline comes early: materials for the January issue are due December 7, 2026. The full deadline calendar, ad dimensions, and file specifications are in the 2027 Current Advertising Guidelines, which also cover the company profile, business-card showcase, and announcement submissions open to vendor members, along with the two vendor directory categories included with membership. X CONTACT If you have any questions, please contact Daniel Klemme: (206) 905-0611 or dklemme@RHAwa.org.

CURRENT | November 2026 VENDOR OPPORTUNITIES

REEM 2027 CURRENT ADVERTISING AG Return the completed form via

email to Daniel Klemme at: dkl

CH O O SE YO UR AD SI ZE &

Sizes

Dimensions

FULL Pg. Ad

10.25 x 12.375

1/2 Pg. Ad

5 x 12.375 10.25 x 6.2

1/4 Pg. Ad

5 x 6.2

MINI Ad

2.3 x 1.3

INSERT Ad

8.5 x 11

 Feb / Mar / Apr 2027

comm

Per Month

 $1,175 Color

 $995 B/W

 $680 Color (x12)  $515 B/W (x12)

 $885 Color

 $713 B/W

 $535 Color (x12)  $350 B/W (x12)

 $635 Color

 $460 B/W

 $190 B/W (x12) (3 placements per issue)

 $70 B/W (1 placement per issue)

 $1,207 Color (x12)

Save $516/yr with an annual commitmen

 May / Jun / Jul 2027

A LA CARTE — Cost

 $905 Color (x12)  $730 B/W (x12)

t. Save $240/yr with an annual commitmen

* Require a quarterly Commitment.

emme@RHAwa.org

PL AN

LUE Annual 12x/yr — BEST VA itment. Save up to ~28% per ad with an annual (12x)

ENT

 $1,250 Color (x3)

A LA CARTE commitment.

 Aug / Sep / Oct 2027

 Nov / Dec 2027 / Jan 2028

PAYM EN T IN FO RM AT IO N GRAND TOTAL: $

contract, the advertiser hereby e advertising. By signing this plac to ent eem agr an is t T: This contrac ce, at least 60 days prior to inated unless given a written noti X TER MS OF AG RE EM EN term be not can t trac con this that the advertiser will be billed The advertiser agrees re the duration of the agreement, agrees to the following terms: befo ed inat term is t trac con a If . proceeding publication) print date. If ad materials are materials 15 days prior to the the print date (13th of the month ad ive rece t mus WA RHA run. for all ads previously omit any ad. The advertiser WA reserves the right to edit or the remainder of the one-time rate RHA ad. th’s mon ious prev the in full within 30 days of reserve the right to run . Advertising invoices must be paid not turned in by the deadline, we ices serv or ucts prod WA RHA to advertise in publication. service that competes with Must be an active RHAWA member may not promote a product or run. be will ing ertis adv er furth nce exceeds 60 days, no receipt of invoice. If unpaid bala

le for this debt and ee to be personally responsib agr I ve. abo ted sta as t trac terms of this con by: I have read and understand the to this advertising agreement es. I acknowledge commitment dat e dlin dea and s term the w kno ___ ________________________________ Company Name: ________________ ______ ________________________________ Contact Email: ________________

* By entering

_________________________ Contact Phone #: ________________

total amount indicated above.

 Enclosing credit card payment for the X CR ED IT CA RD INF OR MA

_________________________ Contact Person: ________________

TIO N

are agreeing to be charged the mont your credit card information below you

hly total listed above as well as all asso

ciated credit card processing fees.

_______________ ________________________________ ________________________________ ____ ____ ____ d: Car dit Cre the Name as it appears on _ ______________ CVV: ____________ Expiration Date: (mm/yy) ________ ___ ____ ____ ____ ____ ____ ____ ____ Credit Card #: ________________ ________________ e: ____________ Zip Code: ____ ____________________________ Stat ____ ____ ____ ____ ____ ____ ____ Billing Address: ____ ____ ______ Date: ________________ ________________________________ ____ ____ ____ ____ ____ ____ ____ Cardholder Signature: ____________ able within 30 days of receipt.

 Request an invoice from RHAWA pay

________________________________ ________________________________ ____ ____ ____ ____ : ure nat Sig Client

Date: ____________________ 1

Rental Housing Association of WA MEMBER PROGRAMS

ANNOUNCING Denise Myers | RHAWA Member Programs Director |  dmyers@RHAwa.org |  (206) 905-0614 Denise Myers

RHAWA launched the inaugural version of our proprietary leasing application called Atlas in January of 2026. This version was rapidly developed to fill an immediate need when our previous partner, Azibo, suddenly went out of business. The tool is functional and fills the basic needs of hundreds of our members who choose to do digital leasing. It allows them to select multiple legal forms and compile them into a single document, fill in the variable fields, send signatures to all residents, and then add their own digital signature to execute the agreement. While it met these basic needs, users were left wanting additional features. The new 2.0 version is available this month, and we’re already working on a 3.0 with even more features and improvements. Rental Atlas 2.0 Offers the Following Improvements: Members will be able to access all RHAWA forms for free through Rental Atlas™ and only pay $9.75 when sending a lease or other compiled legal document for signature. Due to our reliance on an underlying third-party software, RHAWA incurred a charge for every compiled document that we had to pass on to the user. For this new version, our software development team created a custom PDF editing tool that is free to use. With this new version, we only have to charge members a fee at the final step of sending a finished document for signatures. Because of this, it made sense for us to add all the forms for notices and other communications that do not require tenant signatures. Members will be able to incorporate their own files into their compiled legal document that is sent for signature. While the original version allowed attaching files, they were not included in the main document for signature. The user can position signature and initial blocks on custom files after uploading them so they are signed along with the included legal forms. Members are guided through intuitive steps to compile legal forms appropriately for initial leasing, renewals and amendments, legal notices, and other communications. In addition to these helpful workflows, there is still a simple and flexible option to simply search for forms and add them to the document you want to build. While working on filling in all the terms in your compiled document, the application will continually autosave your work. The lack of a simple process to save progress when filling in details was a major pain point in our original version.

Simple global corrections to resident names and details. A final review screen before paying to send for signatures allows you to confirm and easily correct any errors in resident information. Stored property information includes additional details. Now, instead of having to specify the jurisdiction and if you are signing as an individual or business representative with every document created, this information is stored with the property along with an image, address, units, and current residents. And Rental Atlas 3.0 is Next Level! While all of these changes to the leasing functions are very exciting, just wait until you see what’s coming in early 2027! Our team is currently working hard to expand Rental Atlas™ to include three additional modules: Integration with our screening partner, Intelligent. Seamlessly integrate both property and resident information between Intelligent and Rental Atlas. After screening applicants, they will appear as possible additions to your unit, and once added their details will flow directly into your leasing documents, work orders, and invoices.

CURRENT | November 2026

2.0 & 3.0! Rent pay with income & expense tracking. Set up incidental and recurring invoices for your residents with separate accounting for deposits, rent, and other charges. You’ll have options to split payments between multiple residents, create installments, freeze payments, or accept certified funds only. Your residents will have options for automatic withdrawals, ACH, and other popular payment methods. Automatic reminders and lawful fines will be generated appropriately. Helpful reporting and many other great features will be included. Inspections, Maintenance and Repairs. Set up each of your rental units by customizing your digital move-in/move-out report and routine inspection form. Keep track of when it’s time to maintain or replace major appliances and other features. At any time, you or your resident will be able to initiate a work order. Easily assign to the right technician and track completion, cost, and responsibility. We’re proud to offer Rental Atlas as part of the value of your membership and are committed to continuing to make it more useful for you. We hope these expanded and improved tools will make your operations a little easier and more efficient, and we’re excited to continue investing in resources that support you and your success as a member. Images go with the 2.0 section layout; however you want… Replace “ACME” with the RHAWA logo of your choice.

Save property details, then select the property to reference in your legal document.

 Continued on next page

Rental Housing Association of WA

Select what type of document you want to create – initial lease, renewal or amendment, legal notice or other communication. Or search for a specific legal form.

After compiling your document from suggested legal forms, include a custom uploaded file and fill in all the details. Progress is now auto-saved! Download, send for review and/or print for free!

Do you live in Clark, King, Pierce, Spokane, or Snohomish County? Come hang out at one of RHAWA’s Link Meetings, meet other housing providers near you, and grow your business along the way. Everyone is welcome. RIL

G LINK

IN AP S G N I T E ME

P U T E E M L A C O L E E R F IN UPCOM

Review your document and easily edit signers as needed before paying and sending for signatures.

Monitor resident signature progress, then sign to fully execute the document. Download, send and print at anytime.

Vancouver

Nov 10

6-7:30pm

Spokane

Nov 10

6-7:30pm

Tukwila

Nov 10

6:30-8pm

Spokane

Nov 12

6-7:30pm

Seattle

Nov 12

6-8pm

Spokane Valley

Nov 16

12-1:30pm

Bellevue

Nov 17

6-8pm

Tacoma

Nov 19

6-7:30pm

Everett

Nov 19

6:30-8pm

ONLINE

Nov 24

6-7:30pm

CURRENT | November 2026 VENDOR LISTINGS

We encourage you to consider the vendors found within these listings for your rental business needs. When seeking competitive bids, be sure to mention your RHAWA membership as many offer member discounts. RHAWA does not specifically endorse any business listed herein. References are always recommended. If you would like to submit a customer testimonial for our records, please submit to publications@RHAwa.org. Please note that changes made to a vendor member profile will not be reflected in the CURRENT Vendor Listings unless the change is also sent to publications@RHAwa.org. ACCOUNTING/BOOKKEEPING Loftx AI Avi Belur | avi@loftx.ai | (425)765-4078 loftx.ai

AIR QUALITY Envirotest | Mold, Air Quality Analysis, Inspections Donald B. Kronenberg (206) 877-3191 | seattlemoldandairquality.com

APARTMENT SUPPLIES Greenwood Hardware (206)783-2900 | ghw@greenwoodhardware.com greenwoodhardware.com

APPLIANCE PROTECTION Home Warranty Inc (877) 977-4949 | eyoung@homewarrantyinc.com homewarrantyinc.com

APPLIANCE SALES + REPAIR Metropolitan Appliance (206) 402-4881 | metropolitanappliance.com propm@metropolitanappliance.com

ASPHALT PAVING NYS Enterprises (425) 355-2474 | nysenterprises.com

ATTORNEYS Astuno & Associates APC (888) 231-3004 | jj@astuno.com Christopher T. Benis, Attorney at Law First Avenue Law Group, PLLC Vendor of the Year | 2006 (206) 447-1900 | firstavenuelaw.com Clifton Law PLLC (360) 298-3123 | cliftonlawpllc.com Demco Law Firm, P.S. (206) 203-6000 | demcolaw.com Dimension Law Group PLLC Synthia Melton (206) 973-3500 | dimensionlaw.com Eric Steven Law (509) 688-4416 | ericstevenlaw.com Flynn and Associates, PLLC Sean Flynn (206) 330-0608 | theflynnfirm.com Holmquist & Gardiner, PLLC (206) 438-9083 | lawhg.net Jack W. Hanemann, P.S. (360) 357-3501 | Cody@hbjlaw.com hbjlaw.com Ledger Square Law (253) 327-1701 | ledgersquarelaw.com LT Services (206) 241-1550 | ltservices.net Paper Pushers Process Service (206) 779-0721 | paperpushers@gmail.com paperpushersprocess.com Peterson Law, PLLC (206) 586-2009 | brynpetersonlaw.com bryn.peterson@brynpetersonlaw.com Steven Schneider Law Firm (509) 838-4458 | stevenschneiderlaw.com Williams Kastner - Hohnstein (206) 628-2767 | williamskastner.com jhohnstein@williamskastner.com

BANKS Coldwell Banker Bain Lake Union (503) 998-6406 | rachel@racheljarvis.com Eastside Funding (425) 873-8873 | eastsidefunding.com Pacific Crest Savings Bank Scott Gibson (425) 670-9600 | (800) 335-4126 | paccrest.com WAFD Bank (206) 777-8213 | wafd.com tim.marymee@wafd.com

BATHTUB & SHOWER RENOVATION Brothers Flooring & Design (509) 489-3494 | brothersflooringnw.com Miracle Method (425) 251-3745 | MiracleMethod.com/seattle Sound Glass (253) 473-7477 | soundglass.com jeffh@soundglass.com

BLIND CLEANING + REPAIR DE-EL Inc. Blinds & Shades – Clean, Repair & Replace (360) 926-6330 | jwade@deelinc.com deelinc.com Shine a Blind On-Site Ultrasonic Mini-Blind Cleaning + Repair (425) 771-7799 | shineablind.net

BOATING + WATERCRAFT Northwest Inboards (206) 618-0785 | darrenjlamont@gmail.com nwinboards.com

BUILDING INSPECTORS Cimarron III, LLC (425) 232-4209 | rchuffy3@gmail.com Straight Street Building / Home Inspection John Leon Gonzalez (206) 999-1234 | hi@homeinspect.ws

BUILDING REPAIR | REMODEL +1 Construction (206) 313-6587 | plusoneconstruction.com AK Kreutzer Construction LLC (206) 444-5236 | akkllc@comcast.net nwvinyldecks.com Bellan Group, LLC Susan Bellan (206) 383-0102 | bellan.com Brush & Beam Construction, LLC (360) 980-6567 brushandbeam.team@gmail.com Downey & Sons Property Care (206) 832-6204 erin.garcia@downeyandsonspc.com Masonry Restoration Consulting (425) 344-3893 masonryrestorationconsulting.com McBride Construction Resources, Inc. (206) 283-7121 | mcbrideconstruction.com connor@mcbrideconstruction.com Renova Services (253) 287-7769 | renovapnw.com contact@renovapnw.com

BUILDING REPAIR | REMODEL UpKeep Solutions (206)486-5576 | info@upkeepsolutions.com upkeepsolutions.com

COMMERCIAL REAL ESTATE Lee & Associates Multifamily Team Candice Chevaillier | (206) 284-1000 | lee-nw.com

Vivid Renovations LLC (360) 977-4780 | vividrenovations24@gmail.com

CARBON MONOXIDE + SMOKE DETECTION Envirotest | Mold & Air Quality Analysis Donald B. Kronenberg (206) 877-3191 | seattlemoldandairquality.com

CARPET CLEANING + INSTALLATION Brothers Flooring & Design (509) 489-3494 | brothersflooringnw.com Extreme Steam Carpet Cleaning 24/7 Water Extraction (425) 330-9328 | extremesteamcc.com Haight Carpet & Interiors (206) 719-5790 | markv@haightcarpet.com

CHIMNEY CLEANING | REPAIR (MASONRY) The Chimney Specialists, Inc. Pierce Co.: (253) 475-0399 | (888) 979-3377 Seattle: (206) 782-0151 | (888) 979-3377 South King Co.: (253) 833-0144 | (888) 979-3377 thechimneyspecialists.com Masonry Restoration Consulting (425) 344-3893 masonryrestorationconsulting.com

CLEANING Alsace Asset Services Christopher Hall | (206) 636-9440 alsaceas.com chris@alsaceas.com Big Haul (425) 949-9791 | bighaul.com jeff@bighaul.com Bio Decon Solutions (360) 393-5660 | scott@biodeconsolutions.com Ready Removal (425) 446-1992 | readyremoval.net Readyremovalco@gmail.com Valta Homes (360) 207-4685 | valtahomes.com contact@valtahomes.com

COMMERCIAL REAL ESTATE Capstone Commercial Real Estate Advisors John Downing (206) 324-9427 | capstonerea.com CBRE - PNW Multifamily | Private Capital Group (206) 292-1600 | cbre.com DVF Legacy Investments (206) 650-6113 | pugetsoundinvesting.com Foundation Group, LLC (206) 324-7622 | foundationgroupre.com Icon Real Estate Services Inc. Jeremiah Roberson (425) 633-3330 | iconre.org Kidder Mathews Dylan Simon: (206) 414-8575 Jerrid Anderson: (206) 499-8191 DylanSimon.com | kidder.com

Paragon Real Estate Advisors, Inc. Vendor of the Year | 2016 (206) 623-8880 | (800) 643-9871 paragonrea.com Prospector Property Management (206) 508-6366 prospectorpropertymanagement.com

COMMERCIAL REINVESTMENTS + FINANCIAL SERVICES 1031 Capital Solutions (800) 445-5908 | 1031capitalsolutions.com Westlake Associates richk@westlakeassociates.com (206) 505-9400 | westlakeassociates.com Windermere Real Estate Commercial Therasa Alston | (206) 650-4777

CONSTRUCTION + DEMOLITION McBride Construction Resources, Inc. (206) 283-7121 | mcbrideconstruction.com connor@mcbrideconstruction.com Renova Services (253) 287-7769 | renovapnw.com contact@renovapnw.com RKC Construction, Inc. Kyle Caulk | (206) 595-3565 | cajames.com

CONSULTING Straight Street Small Business/Home Consultation Services HUD 203K Consultant ID# S0838 John Leon Gonzalez | (206) 999-1234 iNspect.ws

CONTRACTORS +1 Construction (206) 313-6587 | plusoneconstruction.com A&A Electric (206) 212-1888 | anaelectric.com Bellan Group, LLC Susan Bellan (206) 383-0102 | bellan.com Bravo Roofing, Inc. GoldStar Vendor + Vendor of the Year | 2014 John Paust, Estimator: (206) 948-5280 (253) 335-4825 | (360) 886-2193 bravoroofs.com ER Flooring (360) 402-9566 | erflooring.com Masonry Restoration Consulting (425) 344-3893 masonryrestorationconsulting.com

RKC Construction, Inc. Kyle Caulk | (206) 595-3565 | cajames.com

Pioneer Masonry Restoration Co. (206) 782-4331 | pioneermasonry.com

T.E. Kelly Company, LLC Tim Kelly | (206) 240-1950

Reinhart Electric & Service (425) 251-5201 | reinhartelectric.net T.E. Kelly Company LLC Tim Kelly | (206) 240-1950

Rental Housing Association of WA VENDOR LISTINGS DEVELOPERS

Pacific Crest Real Estate (206) 812-9155 | pacificcrestre.com

DIGITAL FORMS + LEASES RHAWA ATLAS Digital Leasing (206) 283-0816 | RHAwa.org/atlas-digital-leasing

DRAIN CLEANING Zoom Drain (206) 531-0885 | zoomdrain.com

DRYER VENT + DUCT CLEANING The Chimney Specialists, Inc. | Dryer Vent Only Seattle: (206) 782-0151 | (888) 979-3377 So. King Co: (253) 833-0144 | (888) 979-3377 Pierce Co: (253) 475-0399 | (888) 979-3377 thechimneyspecialists.com

EDUCATION – REAL ESTATE Rental Housing Association of Washington Denise Myers (206) 283-0816 | RHAwa.org

ELECTRICAL MAINTENANCE + REPAIR A&A Electric (206) 212-1888 | anaelectric.com Fast Water Heater Company (866) 554-2448 | fastwaterheater.com Reinhart Electric & Service (425) 251-5201 | reinhartelectric.net

ENERGY CONSERVATION + WEATHERIZATION Energy Benchmarking Services Michael Jones | (206) 245-8737 EnergyBenchmarkingServices.com Sound Glass (253) 473-7477 | soundglass.com jeffh@soundglass.com

ESTATE PLANNING Dimension Law Group PLLC Synthia Melton (206) 973-3500 | dimensionlaw.com Flynn and Associates, PLLC Sean Flynn (206) 330-0608 | theflynnfirm.com

EVICTIONS Cozen O'Connor (206) 224-1255 | cozen.com kneumann@cozen.com Demco Law Firm, P.S. (206) 203-6000 | demcolaw.com LT Services, Inc. (206) 241-1550 | ltservices.net Paper Pushers Process Service (206) 779-0721 | paperpushers@gmail.com paperpushersprocess.com

EXCHANGE — 1031 REAL ESTATE 1031 Capital Solutions (800) 445-5908 | 1031capitalsolutions.com Real Estate Transition Solutions (206) 502-4862 | info@re-transition.com re-transition.com/rhawa Sound Realty Group Charles Burnett, CCIM (206) 931-6036 | soundrealtygroup.com

FINANCIAL | LIFE INSURANCE SERVICES Country Financial Real Estate investment / Landlord insurance john.kapelac@countryfinancial.com (509) 724-0000 CPK Mortgage, Inc. (831) 682-5647 | cpkmortgage.com

FLOOD/SEWER CLEANUP Restora Services (425) 761-2136 | info@restoraservices.com restoraservices.com Service Pro Water Damage Restoration (206) 930-8371 | serviceprowaterdamage.com

FLOOR COVERINGS ER Flooring (360) 402-9566 | erflooring.com

INSURANCE Brent Ward State Farm Insurance (425) 488-9100 | (888) 532-1875 brentwardagency.com CalRose Insurance calroseinsurance@calroseins.com (425) 252-5188 | calroseins.com Country Financial Real Estate investment / Landlord insurance john.kapelac@countryfinancial.com (509) 724-0000 Home Warranty Inc (877) 977-4949 | homewarrantyinc.com eyoung@homewarrantyinc.com Madison Avenue Insurance Group Inc (206) 805-6244 | stacey@madisonaveins.com madisonaveins.com

INVESTMENT + FINANCIAL SERVICES

Haight Carpet & Interiors (206) 719-5790 | markv@haightcarpet.com

CBRE - PNW Multifamily | Private Capital Group (206) 292-1600 | cbre.com

INNOVA Floors LLC (763) 313-5715 | innovafloorsllc@hotmail.com

Darco Inc (206) 322-9495 | darcoapts.com

FORMS + LEASES Rental Housing Association of Washington (206) 283-0816 | RHAwa.org

GARBAGE + RECYCLE E-Cycle Washington (360) 407-7020 | ecyclewa.org

GUTTER CLEAN + INSTALLATION Axis Roof and Gutter, Inc. (360) 653-ROOF(7663) | axisroofandgutter.com First Choice Roof Service (800) 766-3927 | firstchoiceroofservice.com roofwash@hotmail.com

HANDYMAN SERVICES UpKeep Solutions (206)486-5576 | info@upkeepsolutions.com upkeepsolutions.com Valencias Handyman (509) 346-3694 | Javiervv065@icloud.com

HARDWARE STORE Greenwood Hardware (206)783-2900 | ghw@greenwoodhardware.com greenwoodhardware.com

HAZARDOUS WASTE Bio Decon Solutions (360) 393-5660 | scott@biodeconsolutions.com Restora Services (425) 761-2136 | info@restoraservices.com restoraservices.com

HEATING/AIR CONDITIONING (HVAC) Fast Water Heater Company (866) 554-2448 | fastwaterheater.com

HOME INSPECTIONS Seattle Rental Inspection Services (RRIO) (206) 854-0390 seattlerentalinspectionservices.com Taurus Home Inspections Lisa Lotus | WA State Home Inspector #2261 (206) 676-0023 | taurushomeinspections.com

INSURANCE Associated Agents Group INC. (509) 309-3067 | AAGI.us benjamin_reuland@your-policy.com

Foundation Group, LLC (206) 324-7622 | foundationgroupre.com Kidder Mathews Dylan Simon: (206) 414-8575 Jerrid Anderson: (206) 499-8191 DylanSimon.com Paragon Real Estate Advisors, Inc. Vendor of the Year | 2016 (206) 623-8880 | (800) 643-9871 paragonrea.com Peak Mortgage Partners Dave Eden | (206) 660-3014 | peakmp.com Pilot Ventures LLC | Property Management (206) 566-6600 | pilotnw.com Ruston Investors, LLC (206) 713-5245 | deluxebargrill@comcast.net Sound Realty Group Charles Burnett, CCIM (206) 931-6036 | soundrealtygroup.com

JUNK REMOVAL Big Haul (425) 949-9791 | bighaul.com | jeff@bighaul.com Ready Removal

(425) 446-1992 | readyremoval.net Readyremovalco@gmail.com

LAND DEVELOPMENT | ZONING

LENDERS, MORTGAGE CAPITAL WAFD Bank (206) 777-8213 | wafd.com tim.marymee@wafd.com

MAINTENANCE Alsace Asset Services Christopher Hall | (206) 636-9440 | alsaceas.com chris@alsaceas.com Brush & Beam Construction, LLC (360) 980-6567 | brushandbeam.team@gmail.com Downey & Sons Property Care (206) 832-6204 erin.garcia@downeyandsonspc.com Laddermen (253) 317-7777 | theladdermen.com Seattle Rental Management (206) 274-9141 | seattlerentalmanagement.com info@yourseattlehometeam.com

MASONRY SERVICES Maintenance Man Unlimited Seattle LLC (206) 517-8000 | mmuwa.com | info@mmuwa.com Masonry Restoration Consulting (425) 344-3893 masonryrestorationconsulting.com Pioneer Masonry Restoration Co. (206) 782-4331 | pioneermasonry.com

MOLD INSPECTIONS Envirotest Mold, Air Quality Analysis, Inspections Donald B. Kronenberg (206) 877-3191 | seattlemoldandairquality.com Maintenance Man Unlimited Seattle LLC (206) 517-8000 | mmuwa.com | info@mmuwa.com

PAINTING | PAINT Alsace Asset Services Christopher Hall | (206) 636-9440 | alsaceas.com chris@alsaceas.com Downey & Sons Property Care (206) 832-6204 erin.garcia@downeyandsonspc.com Extreme Steam Carpet Cleaning (425) 330-9328 | extremesteamcc.com RODDA PAINT Tim Puckett | tpuckett@roddapaint.com (509) 868-3552 | roddapaint.com

Allied Property Experts (206) 717-5777 | apex-re.com

LENDERS, MORTGAGE CAPITAL ACRANET cole.hockett@acranet.com (509)324-1350 | acranet.com CMG Home Loans Eric Aasness (206) 915-3742 | eaasness@cmghomeloans.com cmghomeloans.com/mysite/eric-aasness Coldwell Banker Bain Lake Union (503) 998-6406 | rachel@racheljarvis.com

Sherwin Williams (425) 495-4124 | alison.m.antoku@sherwin.com sherwin.com

CPK Mortgage, Inc. (831) 682-5647 | cpkmortgage.com

UpKeep Solutions (206)486-5576 | info@upkeepsolutions.com upkeepsolutions.com

CV Lending (415) 923-8069 | cvlending.com

Vivid Renovations LLC (360) 977-4780 | vividrenovations24@gmail.com

PLUMBING All Sound Plumbing (206) 809-2999 | allsoundplumbing.com connor@allsoundplumbing.com Downey & Sons Property Care (206) 832-6204 erin.garcia@downeyandsonspc.com

CURRENT | November 2026 VENDOR LISTINGS PROCESS SERVERS Paper Pushers Process Service (206) 779-0721 | paperpushers@gmail.com paperpushersprocess.com

PROPERTY MANAGEMENT Allen Property Management Mike Larson | (253) 582-6111 800) 995-6111 | haroldallen.com Allied Property Experts (206) 717-5777 | apex-re.com Bell-Anderson & Assoc., LLC, AMO (253)852-8195 | bell-anderson.net Brink Property Management Dean Foggitt | (425) 458-4848 | brinkpm.com Capstone Commercial Real Estate Advisors John Downing | (206) 324-9427 capstonerea.com Cornell & Associates Inc (206) 329-0085 | cornellandassociates.com Dave Poletti & Associates (206) 286-1100 | davepoletti.com Darco Inc (206) 322-9495 | darcoapts.com Ddb Management (360)207-4083 | ddbmgmt@gmail.com ddb.management Dobler Management Company Inc. (253) 475-2405 | doblermanagement.com DVF Legacy Investments (206) 650-6113 | pugetsoundinvesting.com Emerald Door Property Management (206) 992-7334 | emeralddoor.com

PROPERTY MANAGEMENT Madrona Real Estate Services, LLC Bradford Augustine (206) 538-2950 | MadronaRealEstate.com Maple Leaf Management LLC Michelle Bannister (206) 850-8095 | mapleleafmgt.com

RHAWA ATLAS Digital Leasing (206) 283-0816 | RHAwa.org/atlas-digital-leasing

North Pacific Property Management Joshua Fant | (206) 781-0186 | (800) 332-1032 northpacificpropertymanagement.com

Intellirent Screening Services | myintellirent.com (844) 755-4059 | info@myintellirent.com Pelly getpelly.com

Prospector Property Management (206) 508-6366 prospectorpropertymanagement.com Real Estate Investment Services (REIS) Lakewood: (253) 207-5871 Seattle: (206) 319-5981 | REISinvest.com

Seattle Rental Group (206) 315-4628 | seattlerentalgroup.com

Left Coast Recreation Christina Rogers (253)313-4234 | leftcoastrecreation@gmail.com leftcoastrec.com Northwest Inboards (206) 618-0785 | darrenjlamont@gmail.com nwinboards.com

RECYCLING E-Cycle Washington (360) 407-7020 | ecyclewa.org

AK Kreutzer Construction LLC

(206) 444-5236 | akkllc@comcast.net nwvinyldecks.com

Williams Kastner - Hohnstein (206) 628-2767 | williamskastner.com jhohnstein@williamskastner.com

SJA Property Management (425) 658-1920 | sjapropertymanagement.com

Axis Roof and Gutter, Inc. (360) 653-ROOF(7663) | axisroofandgutter.com

Sound Reatly Group Charles Burnett, CCIM (206) 931-6036 | soundmultifamily.com

Bravo Roofing, Inc. GoldStar Vendor + Vendor of the Year | 2014 John Paust, Estimator: (206) 948-5280 (253) 335-4825 | (360) 886-2193 john@bravoroofs.com | bravoroofs.com

Westlake Associates richk@westlakeassociates.com (206) 505-9400 | westlakeassociates.com Windermere Property Management / JMW Group (206) 621-2037 | windermere-pm.com Windermere Property Management / WPM South, LLC Ed Verdi | (253) 638-9811 | wpmsouth.com WPI Real Estate Services, Inc. (206) 522-8172 | wpirealestate.com

SUBMETERING Conservice (866) 947-7379 | conservice.com Guardian Water & Power Chris Apostolos | guardianwp.com (206) 271-6913 | (877) 291-3141 x139

TAX CONSULTING | PREPARATION Hutchinson & Walter, PLLC (425) 455-1620 | hutchcpa.com

TEMPORARY HOUSING 99Gem (206) 579-9533 | D.Perkins5637@gmail.com Lorna Arnold (206) 276-0588 | shorttermsuites.com

UTILITY SERVICES Conservice (866) 947-7379 | conservice.com Guardian Water & Power Chris Apostolos | guardianwp.com (206) 271-6913 | (877) 291-3141 x139

VACANCY LISTING SERVICES Renters Marketplace Larry Cutting (425) 277-1500 | rentersmarketplace.com

RETIREMENT PLANNING

ROOFING SERVICES

Weber & Associates Property Management (425) 745-5838

Petscreening (704) 936-9652 | petscreening.com

REMODEL/RENOVATION

Seattle Rental Management (206) 274-9141 | seattlerentalmanagement.com info@yourseattlehometeam.com

Urban Settlements (509) 944-0979 | urbansettlements.com bgwynn@urbansettlements.com

SCREENING + SOFTWARE

RECREATION

Prime Metropolis Properties, Inc (425) 688-3003 | pmp1988.com

Seattle's Property Management (206) 856-6000 seattlespropertymanagement.com

Lee & Associates Multifamily Team Candice Chevaillier | (206) 284-1000 | lee-nw. com

LeaseBase Inc. (916) 862-6230 | leasebase.ai

Next Brick Property Management (425) 372-7582

Icon Real Estate Services Inc. Jeremiah Roberson | (425) 633-3330 iconre.org

Kidder Mathews Dylan Simon (206) 414-8575 Jerrid Anderson (206) 499-8191 DylanSimon.com Krishna Realty (425) 209-0055 | krishna-realty.com

KeepTen (608) 397-5179 | keepten.ai

Loftx AI Avi Belur | avi@loftx.ai | (425)765-4078 | loftx.ai

Ruston Investors, LLC (206) 713-5245 | deluxebargrill@comcast.net

Jevons Property Management Enrique Jevons (206) 880-7935 | jevonsproperties.com

Aptly (141) 556-8033 | getaptly.com

Nathaly Burnett Property Management (253) 732-9535 | beyondseattle.com

Foundation Group, LLC (206) 324-7622 | foundationgroupre.com

Jean Vel Dyke Properties, LLC (206) 725-3103 | veldyke.com

PROPERTY MANAGEMENT SOFTWARE

First Choice Roof Service

(800) 766-3927 | firstchoiceroofservice.com roofwash@hotmail.com

WATER & FIRE DAMAGE Service Pro Water Damage Restoration (206) 930-8371 | serviceprowaterdamage.com

WATER HEATER SALES & SERVICE All Sound Plumbing (206) 809-2999 | allsoundplumbing.com connor@allsoundplumbing.com Greensavers NW (425) 591-7833 | greensaversnw@gmail.com

WATERPROOFING Masonry Restoration Consulting (425) 344-3893 | masonryrestorationconsulting.com

WINDOWS

SCREENING + SOFTWARE Aptly (141) 556-8033 | getaptly.com ACRANET cole.hockett@acranet.com (509)324-1350 | acranet.com Intellirent Screening Services | myintellirent.com (844) 755-4059 | info@myintellirent.com

Your Next Customer is already our member. Reach 6,000+ Washington rental housing providers managing 108,000+ units. Become a RHAWA Vendor Member Today. Contact: Daniel Klemme at dklemme@RHAwa.org

Rental Housing Association of WA

ONDEMAND EDUCATION AT YOUR FINGERTIPS: Learn with Ease, Engage with Rich Content: Excel with Over 100 ONDEMAND Courses!

• Basic Education Included: Your RHAWA membership grants access to essential courses on landlord-tenant laws and rental operations. • Upgrade for Full Library: Expand your learning with full access to the extensive ONDEMAND library, offering advanced topics and resources. • Real Estate License Clock Hours: Access this as another upgrade option, perfect for those seeking to renew real estate licenses. • Interactive Learning Tools: Engage with dynamic videos, downloads, and more, for an immersive educational experience. Get ready to Learn, Engage, and Excel with RHAWA!

RHAwa.org/education-ondemand For questions about the series or RHAWA’s Rental Housing Academy, please contact Denise Myers at dmyers@RHAwa.org.

CURRENT | November 2026

Pricing Power and Patient Capital at QUEEN ANNE EXCHANGE Peter Wright, Reed Hunter & Spencer Clark | CBRE PNW Multifamily Private Client Group | Vendor Member

In today’s multifamily market, headlines often focus on uncertainty. Interest rates remain elevated, transaction volume is down, and many institutional buyers have stepped to the sidelines. However, for well-positioned assets and properly executed marketing strategies, opportunities still exist to achieve exceptional outcomes. The sale of Queen Anne Exchange in Seattle’s Queen Anne neighborhood is a clear example. Peter Wright

Reed Hunter

The property is a 25-unit luxury apartment building located at 1529 4th Avenue West. Originally constructed in 1921 and redeveloped as new construction within a historic shell, the asset offers a unique combination of modern finishes, high ceilings, and irreplaceable architectural character. The project also benefits from attractive financing and tax advantages, including an assumable low-interest loan and a multi-year property tax abatement, which contribute to strong in-place cash flow. From the outset, the goal was clear: positioning the asset to capture the highest pricing possible in a market where many buyers were being more selective. Our team executed a targeted marketing strategy focused on groups capable of underwriting long-term value rather than short-term volatility. This included high-net-worth buyers, family offices, and select private investors who remained active despite broader market uncertainty.

Spencer Clark

The result was a successful sale at a price exceeding $500,000 per unit, representing peak market pricing for comparable assets in the submarket.

What makes this outcome particularly notable is how it compares to replacement cost. Despite achieving premium pricing, the sale represented a meaningful discount to what it would cost to replicate the project in today’s construction environment. With land, labor, and material costs remaining elevated, new development of similar quality and scale would require significantly higher capital investment. This dynamic highlights an important trend in today’s market. Existing high-quality assets may offer relative value compared to new construction, even when pricing appears aggressive on a per-unit basis. For investors with a long-term perspective, this creates an opportunity to acquire well-located, newly delivered product below replacement cost. Equally important was the profile of the buyer. The ultimate purchaser was a family office with long-term, patient capital. Unlike many institutional investors constrained by short-term return thresholds or capital allocation shifts, this group was able to underwrite the opportunity based on longterm fundamentals and the durability of the asset.

This reflects another emerging theme. As institutional capital has pulled back, private capital is increasingly stepping in to fill the gap, particularly for high-quality properties in supply-constrained urban markets. The Takeaway Queen Anne Exchange demonstrates that strong outcomes are still achievable in today’s market, but they require a clear strategy and the right buyer pool. By focusing on targeted outreach and aligning the asset with investors who can see beyond short-term volatility, it is possible to drive pricing that reflects long-term value. At the same time, the transaction underscores a broader opportunity for buyers, as high-quality assets can still be acquired at a relative discount to replacement cost. In a market defined by uncertainty, both of these dynamics are shaping how deals get done. CBRE’s PNW Multifamily Private Client Group offers a range of services tailored to individual investors and partnerships. Our worldwide platform integrates sales, finance, and valuation services, positioning us as the #1 comprehensive multifamily advisor. For more information or a market valuation on your property, reach out to any one of our team members. Contact information: Peter Wright at peter. wright@cbre.com (206) 442 2735, Reed Hunter at reed.hunter@cbre.com (206) 442 2713 & Spencer Clark at spencer.clark@cbre.com (206) 442 2764.

Rental Housing Association of WA

LLC vs. S-Corp for Washington Businesses: What’s Actually Different in 2026

Julie Martiniello | Co-owner & Managing Partner

| Dimension Law Group, PLLC |

Vendor Member Since 2017

Julie Martiniello

If you’ve spent any time researching business structures, you’ve probably run into a version of this question: “Should I form an LLC or an S-corp?” It’s a natural question — and it’s built on a small misunderstanding that trips up a lot of new business owners. An LLC and an S-corp aren’t two competing entity types you choose between at the Secretary of State’s office. A limited liability company (LLC) is a legal entity created under Washington law. An S-corporation is a federal tax election — a choice about how the IRS treats your business’s income, made under the Internal Revenue Code, not a business structure the state of Washington recognizes at all. You don’t form an S-corp. You form an LLC or a corporation, and then, if it makes sense for your situation, you elect to have that entity taxed as an S-corp. Once that distinction clicks, the rest of the decision gets much clearer. Here’s how formation, taxation, and the S-corp election actually work together for a Washington business in 2026. An LLC is a Washington Entity Created Under RCW 25.15 Washington limited liability companies are creatures of state law. To form one, you file a certificate of formation with the Washington Secretary of State under RCW 25.15.071. That statute lays out what the certificate has to include: the LLC’s name, its registered agent, the address of its principal office, and the names and addresses of the people executing the filing. Once the Secretary of State files it, your LLC exists as a separate legal entity with perpetual existence — its own liability shield, its own contracts, its own life apart from its owners. That’s the entire function of an LLC at the state level: it’s a liability and governance structure. It says nothing, on its own, about how the IRS taxes the income that flows through it. That’s a separate question, governed by a completely different body of law.

An S-Corp is a Federal Tax Election Under IRC §§ 1361–1362 “S-corporation” comes from Subchapter S of the Internal Revenue Code — specifically IRC §§ 1361 and 1362. An eligible business makes the S election by filing IRS Form 2553, and if the IRS accepts it, the entity’s income is taxed differently going forward. That’s the whole transaction. No new business is created. No filing goes to the Washington Secretary of State to “become” an S-corp, because the S-corp isn’t a state law concept — Washington doesn’t have a third entity type sitting alongside LLCs and corporations called an S-corp. What Washington does recognize, at the state level, are LLCs (Title 25.15 RCW) and corporations (Title 23B RCW). Both of those state-law entities are eligible, if they meet the IRS’s requirements, to make the federal S election. So the real choice isn’t “LLC or S-corp” — it’s “which Washington entity do I form, and does a federal tax election make sense for it?” You Can Form Either an LLC or a Washington Corporation, Then Elect S-Corp Treatment If your business is going to be taxed as an S-corp, you first need a qualifying underlying entity. In Washington, that’s either: • A limited liability company, formed under RCW 25.15.071, or • A corporation, formed by filing articles of incorporation under RCW 23B.02.020. Either one can, in most cases, elect S-corp tax treatment by filing Form 2553 with the IRS — the LLC route works because the IRS allows an eligible LLC to be treated as a corporation for tax purposes and then make the S election on top of that, while a Washington corporation can elect S status more directly. Which underlying entity fits better depends on things like liability preferences, ownership structure, and how you want the business governed — that’s a conversation worth having with an attorney rather than a decision to make

CURRENT | November 2026

off a blog post, since the governance rules for LLCs and corporations aren’t identical even after the same tax election is layered on top. How Washington Businesses Are Taxed By Default — Before Any Election It helps to know where you’re starting from before deciding whether to change it. Absent any election, the default federal tax treatment depends on your entity type and ownership: • A single-member LLC is a “disregarded entity” by default — the IRS treats it as if it doesn’t exist separately from its owner, and the owner reports business income directly on their own return. • A multi-member LLC defaults to partnership taxation — the entity files an informational return, and each member reports their share of income on their own return. • A corporation is taxed as a C-corporation by default, meaning it pays its own corporate-level tax, unless it affirmatively elects S status. Every one of these defaults can be changed by election — a C-corp or an eligible LLC can elect S status, and an LLC can elect to be taxed as a corporation in the first place. The point is that nothing about “LLC” or “corporation” as a state law matter locks in a particular tax treatment. The tax treatment is a layer you add — or don’t — on top of the entity you form. When Does an S-Corp Election Actually Help a Washington LLC? This is where the S election earns its reputation, and where it’s easy to overstate what it does. The mechanism is about how income is characterized for employment tax purposes, not a blanket discount on what you owe. A single-member LLC taxed as a disregarded entity has all of its net business earnings treated as self-employment income, subject to self-employment tax on the full amount. An LLC that elects S-corp status is treated differently: the owner who works in the business becomes an employee of the entity, is paid a reasonable salary subject to standard payroll taxes, and any additional profit can be distributed to the owner as a shareholder distribution — a category of payment that isn’t subject to the same employment tax treatment as wages. The word doing all the work there is reasonable. The IRS is explicit that an S-corp “must pay reasonable compensation to a shareholder-employee in return for services that the employee provides to the corporation before nonwage distributions may be made to the shareholder-employee,” and the IRS has successfully reclassified under-market S-corp salaries as wages in multiple court cases, converting what the owner treated as a distribution back into taxable wages, with the associated employment taxes and often penalties. Reasonable compensation isn’t a number you pick — the IRS looks at factors including the owner’s training and experience, their duties and time commitment, what non-shareholder employees are paid for comparable work, dividend history, and what comparable businesses in the area pay for similar roles. In practice, this means the S election tends to make the most sense once a business is generating enough consistent profit that there’s a meaningful gap between what a reasonable salary for the work performed would be and the business’s total earnings — leaving room for a real distribution on top of that salary. For a business with thin margins, or one where the owner’s reasonable salary would essentially equal all of the profit anyway, the election adds payroll administration (W-2s, payroll tax filings, workers’ comp considerations) without much practical benefit. We’re not going to hand you a savings percentage here, because it genuinely depends on your numbers, your role in the business, and what a defensible salary looks like for your industry — which is exactly the kind of calculation we walk clients through directly.

Filing Order: Secretary of State First, Then the Business License One practical point that trips people up: Washington requires you to file with the Secretary of State before you file your Business License Application with the Department of Revenue if your entity is a domestic LLC, corporation, partnership, or LLP. Do it in the wrong order and you’ll be sent back to start over. Here’s how the pieces line up, with current fees where the agencies publish a FILING AGENCY FEE fixed number:

Certificate of Formation (LLC)

WA Secretary of State

$180

Articles of Incorporation

WA Secretary of State

$180

Annual Report

WA Secretary of State

(corporation)

(LLC or corporation)

Business License Application Form 2553

(S-corp election)

$70

(plus a $25 delinquency fee if filed late)

WA Dept. of Revenue

Varies by application — DOR does not publish a flat fee

IRS

No filing fee

Sources: WA Secretary of State, Filings, Forms & Information; WA DOR, Apply for a business license.

You need a Washington business license — and the UBI number that comes with it — if you meet any of several triggers DOR lists, including operating under a name other than your own legal name, planning to hire employees within 90 days, or making $12,000 or more in gross income per year. That last trigger catches a lot of businesses that don’t think of themselves as “big enough” to need a license yet. If you’re a domestic LLC, corporation, partnership, or LLP, that Business License Application has to follow your Secretary of State filing, not precede it. Timing the S Election If you want S-corp treatment to apply from the start of a tax year, Form 2553 generally has to be filed no later than 2 months and 15 days after the beginning of that tax year — for a calendar-year business, that’s typically midMarch. Miss that window and the election, if accepted, applies starting the following year instead, unless you qualify for one of the IRS’s late-election relief provisions. This is a date-driven decision, not something to leave until tax season is already underway. The Bottom Line There’s no version of “LLC vs. S-corp” where you’re picking between two business structures — you’re deciding what kind of Washington entity to form (LLC or corporation), and separately, once that entity exists and is generating enough profit to justify the added payroll complexity, whether a federal S election makes sense for how it’s taxed. Getting the sequence and the numbers right — and making sure a reasonable salary determination will actually hold up — is where a short conversation with an attorney and your CPA saves a lot of second-guessing later. Julie Martiniello is a Co-Owner and Managing Partner at Dimension Law Group, where she focuses on Estate Planning, Probate, Real Estate, and Business Law, helping business owners, real estate investors, and families protect their assets and plan for the future. She may be contacted via julie@dimensionlaw.com. Visit their website dimensionlaw.com.

Disclaimer: This article is provided for informational purposes only and does not constitute legal advice. Housing providers should consult with a qualified attorney for guidance specific to their situation.

Rental Housing Association of WA

2027

EVENTS

EVENTS preview

Libby Patton | RHAWA Education & Engagement Manager |  lpatton@RHAwa.org |  (206) 486-7176

The Rental Housing Association of Washington’s (RHAWA) 2027 events lineup is designed to help independent housing providers, property management professionals, manufactured housing community owners, and industry partners navigate an increasingly complex housing environment while building stronger, more successful operations. From advocating for the industry during Legislative Day on the Hill to gaining practical business and operational insights through regional seminars, exploring complex legal issues, and connecting with peers at ENGAGE, each event is designed to deliver timely information, practical strategies, and meaningful professional connections. Whether your goal is to stay compliant, strengthen your business, influence public policy, or develop your leadership skills, RHAWA’s 2027 events provide valuable opportunities to learn, engage, and grow throughout the year.

JANUARY: Legislative Day on the Hill RHAWA’s 2027 Legislative Day on the Hill gives members an opportunity to meet directly with state lawmakers and advocate for policies that support rental housing supply and protect property rights in Washington. Housing providers can share how proposed legislation affects their rental operations, while vendors and other industry partners can speak to how housing policy affects their businesses. You don’t have to be a policy expert to attend – your experience as a constituent and as someone directly connected to rental housing is what makes your perspective valuable.

Having members participate from across the state is crucial, as our ability to schedule meetings with lawmakers depends on having a constituent from their legislative district attend the meeting. The more districts we have represented, the more opportunities we have to meet with key legislators and make sure the rental housing community is represented in conversations happening at the Capitol. Your district may be the one we need in the room.

S pringSession FEBRUARY/MARCH: Business Strategies Seminars (Bellevue, Spokane, Vancouver) Operating rental housing involves more than understanding landlord-tenant law. RHAWA’s Business Strategies Seminar focuses on the decisions that come with running rental housing as a business. From understanding financial performance and evaluating expenses to managing risk and planning for the future, this half-day seminar will take a practical look at the business considerations behind successful rental operations. Designed for independent housing providers and property management professionals, Business Strategies offers an opportunity to step outside the day-to-day demands of rental operations and look at the bigger picture. Attendees will gain practical information they can use to evaluate their current practices and make more informed decisions about the properties they own or manage. Sponsorship Opp or tuni ties 2027

S ummerSession Libby Patton

MAY/JUNE: Rental Operations Seminars (Bellevue, Spokane, Vancouver) Managing rental housing means navigating an increasingly complex set of requirements, and each year brings changes that can affect established practices. RHAWA’s Rental Operations Seminar focuses on the laws and best practices that come into play throughout the rental cycle. This halfday seminar will highlight recent legal changes and work through common operational issues faced by housing providers and property management professionals. Rental Operations Seminars are an opportunity to take a closer look at how you manage your properties and make sure your practices align with any legal initiatives that come out of the legislative session. Whether you manage your own rentals or work in property management, you’ll leave with a better understanding of current requirements and practical information you can put to use when you get back to your properties.

to navigate. Conflicting requirements, evolving interpretations, and questions about how the law applies in real-world situations leave housing providers facing legal questions that often don’t have simple answers. The Legal Forum takes a deeper look at the legal issues affecting rental housing in Washington. Hear from three attorneys currently practicing landlord-tenant, real estate, and business law as they examine complex legal questions, discuss how laws are being interpreted and applied, and explore the risks and considerations behind difficult decisions. Bring your toughest questions and gain insight into the legal issues that matter most to Washington housing providers. Sponsorship Opp or tuni ties 2027

Sponsorship Opp or tuni ties 2027

Washington State

LEGAL FORUM With Our Expert Panel of Attorneys

JUNE: Online Washington State Legal Forum Online at: JUNEincreasingly 17 | 3 - 5:30 PM RHAwa.org/events Washington’s complex state and local rental regulations can make even routine decisions difficult

OCTOBER 27 & 28: ENGAGE Fall Expo + Annual Business Meeting ENGAGE is RHAWA's premier annual conference and the largest opportunity for Washington's rental housing community to come together for education, networking, and industry engagement. In 2027, we’re expanding ENGAGE to four learning tracks, giving attendees

CURRENT | November 2026

more opportunities to explore the topics most relevant to their work. • Rental Operations: Explore the laws and best practices behind day-today property management. • Business Strategies: Examine the business side of rental housing, including performance, decision-making, and sustainable operations. • Political Action: Gain insight into the policy issues affecting rental housing and opportunities to engage in the legislative process. • Professional Development: New in 2027! Build the leadership and professional skills needed to take on greater responsibility and pursue new opportunities within the industry. ENGAGE is an opportunity to step outside the day-to-day, learn from industry professionals, and connect with others working throughout Washington’s rental housing community. Whether you manage properties, own rental housing, work for an industry partner, or are building your career, ENGAGE offers education and connections rele-

vant to where you are today and where you want to go next. Sponsorship Opp or tuni ties 2027

To learn more about these events, register to attend, explore sponsorship opportunities, and stay informed as additional details are announced, visit RHAwa.org/events throughout the year. Whether you're planning your professional development, looking to expand your network, or seeking opportunities to support the industry's premier educational programs, the events calendar is your resource for the latest schedules, speaker announcements, registration deadlines, and event updates. We look forward to connecting with housing providers, manufactured housing community owners, property managers, and industry partners across Washington throughout 2027.

* If you have any questions about event sponsorship, please contact Daniel Klemme: (206) 905-0611 or dklemme@RHAwa.org.

OCTOBER

27-28 s e e h t t a e D v 2027 a

FALL EXPO + ANNUAL BUSINESS MEETING

Save the date and get ready to connect with rental housing leaders from across Washington! Registration details coming soon.

Rental Housing Association of WA

Simplify Your Screening with RHAWA’s

Trusted Partner Access to Smarter Tenant Screening, Credit Reports & Rental Marketing.

RHAwa.org/screening FREE With Your RHAWA Membership

CURRENT | November 2026 SCREENING

Thin File, Strong Tenant? How to Screen Applicants With Little or No Credit Kathleen Castro | Client Success Manager | Intellirent | RHAWA Vendor Member

Kathleen Castro

Some applicants have no credit report, or one too thin to score. A recent graduate renting for the first time. A newcomer to the U.S. A retiree who has paid cash for years. A widowed spouse whose accounts were all in a partner’s name. When their screening comes back without a score, it can be tempting to decline and move to the next applicant.

That approach has costs. It can turn away people who would be reliable renters, and it can stretch out vacancies. Approving without more information isn’t a good answer either. A better option is a written, consistent process for judging these applicants on other evidence. This article is for general education only and is not legal advice. Housing providers should consult a qualified attorney when developing or changing their screening policies.

1. Build Alternatives Into Your Written Criteria Washington law (RCW 59.18.257) requires landlords to give prospective tenants written notice of the types of information they will check and the criteria they will use, before collecting a screening fee. That notice is the right place to explain what happens when an applicant has no credit score. For example: “Applicants without a credit score may qualify by providing 12 months of verifiable rental payment history, or by meeting our guarantor requirements.” Deciding this ahead of time, and applying it the same way to everyone, keeps decisions consistent and easier to defend. 2. Look at Rental Payment History For a rental decision, the most relevant track record is how someone has paid rent before. Useful sources include: • Prior landlord references. Ask the same set of questions every time, and confirm the reference really owns or manages the property, for example through county property records. • Rent ledgers or receipts from a previous landlord. • Bank statements showing regular rent payments. • Rent-reporting records, if the applicant has used a service that reports rent payments to the credit bureaus. 3. Verify Income and Recurring Payments Two or three months of bank statements can show steady deposits and a record of paying recurring bills such as utilities, phone, or insurance on time. Consent-based bank verification can confirm this faster and makes altered documents harder to pass off.

A Missing Score Is Not a Bad Score Having no credit file is more common than many landlords expect. In a 2025 update, the Consumer Financial Protection Bureau revised its estimate of “credit invisible” adults to about half of its earlier figure of 26 million. Millions more have files with too little activity to produce a score. The key point: no score means no data, not negative data. An applicant with a thin file hasn’t shown missed payments or collections. They simply haven’t built a history the bureaus can measure. Your screening criteria should treat those two situations differently.

Keep Washington’s source-of-income protections (RCW 59.18.255) in mind. Count all lawful, verifiable income, including benefits, subsidies, and self-employment income, and don’t treat it differently from wages. 4. Offer Risk-Mitigation Options, Consistently When the evidence is limited, a conditional approval may be a fair middle ground. Common options include a qualified guarantor or co-signer, or a larger deposit where local law allows it. Deposit limits vary by jurisdiction. Seattle, for example, caps the security deposit plus nonrefundable move-in fees at

one month’s rent. Check your local rules, write your conditions into your criteria, and offer the same options to every applicant in the same situation. 5. Don’t Confuse a Thin File With Fraud A thin file is not a warning sign on its own. However, synthetic identity fraud, which combines real and invented details, often shows up as a brand-new credit file. Always confirm that the applicant’s ID, Social Security number, and application details match. The difference to watch for is between a real person with little history and a history that doesn’t match the person. 6. Document Your Decision and Follow Adverse Action Rules If you deny an applicant, or approve them with conditions, based on information in a screening report, Washington law and the federal Fair Credit Reporting Act require a written adverse action notice. Keep notes showing which criteria you applied and what evidence you reviewed. That record protects you and shows the applicant how the decision was made. The Bottom Line Applicants with thin or no credit aren’t automatically high-risk. They just need to be evaluated a different way. With clear written alternatives, verified rental and income history, and consistent conditions, housing providers can make confident decisions, fill units faster, and treat every applicant fairly. About Intellirent Intellirent is RHAWA’s tenant screening partner, offering credit, criminal, eviction, income, and international screening for Washington housing providers. RHAWA members can get started by selecting Screening from the Member Access menu at rhawa. org, or contact support@myintellirent.com with questions. Kathleen Castro is the Client Success Manager at Intellirent, a rental housing technology platform that provides tools for rental applications, resident screening, marketing, compliance, and fraud prevention. She works with housing providers to simplify leasing workflows and improve the rental application experience. She may be contacted at support@myintellirent.com or (415) 849-4400. Visit their website myintellirent.com.

Rental Housing Association of WA

Handling the 10pm Text From Your Tenant: Using a Smart Triage System for Self-Managing Landlords Justin Kenter | Co-founder & CRO |

KeepTen AI-Powered Property Management Platform

It's 10:14pm on a Tuesday night in November, and my phone lights up: "Hey, the dishwasher keeps stopping halfway through its cycle when the bottom is full of water."

much sleep over. Second, keep a log with the date, the request, the bucket, who fixed it, and the cost. A spreadsheet is fine. After a year, this data helps indicate which unit’s water heater is about to fail. It also becomes your record if a deposit dispute or habitability claim ever comes up.

If you own a few units (or even just one) and manage them yourself, you know this message. You also know the question it raises. Do I call a plumber tonight, reply in the morning, or ask for a picture first?

Back to 10:14pm I put the buckets mentioned above into action with the dishwasher problem. It was “Urgent” but not an emergency, so my handyman made it out there two days later and was able to replace the broken drain pump.

Most small landlords answer that question by instinct, and instinct is inconsistent. Treat every message as an emergency and you'll burn out, pay after-hours rates for problems that could wait, and wear out the vendors you rely on. Let messages sit and a faulty dishwasher becomes a subfloor replacement, or a routine request becomes a habitability complaint. A simple sorting system solves both problems.

That's the point of the system. Every message gets an answer, the answer matches the problem, and you get your evenings and personal time back.

Justin Kenter

Four buckets Every request fits into one of four buckets. Emergency: start tonight. This covers water where it shouldn't be, no heat in cold weather, no water or hot water, no power (after the tenant checks the breaker and for a utility outage), sewage backup, and a door or window that leaves the unit unsecured. A gas smell goes to the utility or 911 first, and the tenant should leave the unit. Washington law gives you 24 hours after written notice to begin repairs for loss of heat, water, hot water, or electricity, or for a condition that's imminently hazardous to life (RCW 59.18.070). Treat that clock as already running. Urgent: start within a day or two. This covers a dead refrigerator, a broken range or oven, and the only toilet in the unit. The same statute allows 72 hours for landlord-supplied appliances and major plumbing fixtures. Scheduled: acknowledge today, fix this week. Most requests land here: a dripping faucet, a sticky door, a running toilet when there's a second bathroom, cosmetic damage. Reply the same day so the tenant knows you heard them, then batch repairs so one vendor visit handles several items. The statute's outer limit for everything else is 10 days. Tenant responsibility: educate and document. This covers items your lease and state law assign to the tenant, such as light bulbs and smoke alarm batteries. The right response is usually a friendly how-to and a note in your records. Teach the tenants at move-in Triage works best when tenants learn it on day one. At move-in, walk them to the main water shutoff, the electrical panel, and the gas shutoff if there is one. Give them one clear rule: emergencies warrant a phone call, and everything else comes by text or email with a photo or short video. Put these expectations in writing alongside the lease. RHAWA's forms library is a good starting point. Build your side of the system Two habits make this system work even better. First, pre-approve a dollar amount with your go-to plumber or handyman. If a repair falls under that number, they fix it on the spot without calling you. Pick a figure you won’t lose

Justin Kenter is a Seattle landlord, RHAWA member, and co-founder of KeepTen, which provides AI maintenance coordination for small residential landlords. He spent nearly two decades leading service delivery and operations teams in enterprise software before turning that experience toward the repair calls, vendor wrangling, and late-night tenant texts that come with owning rentals. You can reach him at justin@keepten.ai.

CURRENT | November 2026

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CURRENT | November 2026

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Rental Housing Association of WA

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