2007 Revised Code of Washington Constitution of the State of Washington
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CONSTITUTION OF THE STATE OF WASHINGTON
Amendment
No.
98 Art. 7 § 1 Taxation.
AMENDMENT 98
Art. 7 § 1 TAXATION. The power of taxation shall
never be suspended, surrendered or contracted away.
All taxes shall be uniform upon the same class of property within the territorial limits of the authority levying
the tax and shall be levied and collected for public purposes only. The word "property" as used herein shall
mean and include everything, whether tangible or intangible, subject to ownership. All real estate shall constitute one class: Provided, That the legislature may tax
mines and mineral resources and lands devoted to reforestation by either a yield tax or an ad valorem tax at such
rate as it may fix, or by both. Such property as the legislature may by general laws provide shall be exempt from
taxation. Property of the United States and of the state,
counties, school districts and other municipal corporations, and credits secured by property actually taxed in
this state, not exceeding in value the value of such property, shall be exempt from taxation. The legislature shall
have power, by appropriate legislation, to exempt personal property to the amount of fifteen thousand
($15,000.00) dollars for each head of a family liable to
assessment and taxation under the provisions of the laws
of this state of which the individual is the actual bona
fide owner. [AMENDMENT 98, 2006 House Joint Resolution No. 4223. Approved November 7, 2006.]
[2007 RCW Supp—page A1]
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