Photo of Cailin Day

Cailin Day is an attorney in Stoel Rives’ Real Estate group who provides assistance in drafting and reviewing memoranda on commercial real estate transactions, including purchase and sale agreements, leases, and affordable housing development documents.

While attending law school, Cailin was a summer associate with Stoel Rives and a summer corporate law intern with PACCAR, Inc., a manufacturer of commercial trucks.

Washington’s self-storage industry is facing a major tax change. Effective April 1, 2026, income from self-service storage rentals will be subject to Washington’s business and occupation (B&O) tax under recently enacted legislation—marking a significant shift from the industry’s long-standing tax treatment in the state.

The change imposes new compliance and reporting requirements on storage facility