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Bill

Bill

SJR 8203

Amending the Constitution to allow for a property tax exemption for a principal place of residence.

2025-2026 Regular Session Introduced by Annette Cleveland and 18 co-sponsors

Constitutional amendment authorizes the Legislature to create a principal residence property tax exemption via future statutes, with voter approval and conditions.

Senate Rules "X" file.
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Bill Summary · SJR 8203

SJR 8203 — Summary of Constitutional Amendment to Allow a Property Tax Exemption for a Principal Place of Residence

Purpose and intent

  • SJR 8203 is a joint resolution proposing a constitutional amendment to Article VII of the Washington State Constitution.
  • The amendment would authorize, but not require, a residential real property exemption from property taxes for a principal place of residence. The Legislature would determine the details through future legislation.
  • The amendment includes a broad “Notwithstanding any other provision of this Constitution” clause to ensure the exemption framework can be established and implemented via statute, subject to the new constitutional authority.
  • It also allows the Legislature to place restrictions and conditions on granting the exemption.

Key provisions

  • Adds a new provision to Article VII:
    • (a) The Legislature may, by appropriate legislation, provide a residential real property exemption from property taxes for a principal place of residence.
    • (b) The Legislature may place restrictions and conditions upon granting the residential real property exemption as it deems proper.
  • Constitutional mechanism: The change would require voter approval at the next general election, via submission by the Secretary of State to qualified voters for ratification or rejection.
  • Public notice requirement: The Secretary of State must publish notice of the amendment at least four times in every legal newspaper in the state during the four weeks preceding the election.

Who is affected

  • Primary beneficiaries: Property owners who have a principal place of residence and who qualify under future implementing legislation.
  • Fiscal/administrative impacts: Local governments (counties, cities, and school districts) could experience changes to property tax bases and revenue; statewide fiscal effects would depend on the details set by future legislation and implementation rules.

Procedural and timeline aspects

  • Introduced: February 21, 2025.
  • Status: Senate Rules “X” file as of March 17, 2025.
  • Legislative actions:
    • February 21: Referred to Ways & Means (first reading).
    • February 25: Public hearing in Senate Ways & Means.
    • February 27: Executive action in Ways & Means with votes recorded (majority: do pass; minority: do not pass; minority: without recommendation).
    • February 27: Passed to Rules for second reading.
    • February 28: Passed to Rules Committee for second reading.
  • Next step if approved by the Legislature: The amendment would be placed on the ballot for voter approval at the next general election, with the publication notice requirements fulfilled by the Secretary of State.

Notes and context

  • This measure would not itself create or define an exemption; it creates the constitutional authority for the Legislature to enact a residential real property tax exemption for a principal residence through future statutes.
  • The precise eligibility criteria, exemption amount, eligibility duration, phase-ins, and any conditions would be determined in subsequent implementing legislation, subject to constitutional authority granted by the amendment.

Compiled from official sources — confirm details with the bill’s official record.

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