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Bill

HJR 4204

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

2025-2026 Regular Session Introduced by April Berg and 10 co-sponsors

Constitutional amendment allowing Washington legislature to exempt primary residences from property taxation, shifting tax burden to other property types or reducing government revenue.

By resolution, reintroduced and retained in present status.
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Bill Summary · HJR 4204

Legislative bill overview

HJR 4204 proposes a constitutional amendment in Washington State that would allow the state legislature to exempt principal residences from property taxation. Currently, Washington's Constitution requires uniform property taxation, which prevents such exemptions. This amendment would remove that constitutional barrier, enabling future legislation to create homeowner tax relief.

Why is this important

Property taxes are a major revenue source for Washington schools, counties, and municipalities. Any exemption would shift tax burdens to other property owners (businesses, investors, rental properties) or require alternative funding sources. This directly affects housing affordability for homeowners while potentially impacting local government budgets and educational funding statewide.

Potential points of contention

  • Fiscal impact uncertainty: Removing the uniformity requirement could trigger cascading exemption requests (veterans, seniors, agricultural land), creating unpredictable revenue losses that are difficult to quantify before implementation
  • Funding reallocation burden: Tax exemptions must be offset somewhere—either through reduced public services, increased taxes on commercial/rental properties, or new revenue sources, creating winners and losers
  • Regressive concerns: While homeowner exemptions help owner-occupants, they may disproportionately benefit higher-value properties and exclude renters and those unable to purchase homes, potentially worsening housing equity

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

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