Key Findings

1. SJR 8204, SJR 8206, and HJR 4205 are proposed constitutional amendments structured to help provide property tax relief.
2. SJR 8206 and HJR 4205, however, also propose to repeal the state constitution’s uniformity clause for property taxes.
3. Supporters of SJR 8206 stated in public testimony that removing the uniformity clause is necessary so that lawmakers can “disincentiviz(e) certain types of property ownership.”
4. Repealing the uniformity clause would not only allow discriminatory property taxes but it would also open the door to a graduated state income tax.
5. As shown by SJR 8204, property tax relief is possible without repealing the uniformity clause.
6. Lawmakers should focus property tax relief on proposals that do not repeal the constitution’s uniformity clause.

Introduction

Not only does Washington’s constitution have the broadest definition of property in the country, but it also requires that taxes imposed on property be uniform and at rate of no more than one percent. Since income has long been recognized as property by our state’s court jurisprudence, a graduated income tax is prohibited unless the constitution is amended.

State income tax supporters have tried this is the past, but the voters have rejected six constitutional amendments on this topic.

Two constitutional amendments introduced by Democratic lawmakers during the 2023 Legislative Session, SJR 8206 and the companion measure HJR 4205, propose to repeal the state constitution’s uniformity clause for property taxes. Not only would this allow discriminatory property taxes (such as a split roll between residential and commercial property), but it would also open the door to a graduated state income tax.

These constitutional amendments are advertised as providing property tax relief. This type of tax relief can be achieved, however, without repealing the uniformity clause and allowing the legislature to impose discriminatory property taxes. An example of a simple way to provide this type of property tax relief is SJR 8204 (Concerning property tax relief). This measure would provide property owners with direct tax relief without weakening the protections of the uniformity clause, as explained in the next section.

Read the full legislative memo here.