HomeMy WebLinkAbout032026 email - A modest proposal related to ESHB 2442 and the County Public Health Clinic Property TaxALERT: BE CAUTIOUS This email originated outside the organization. Do not open attachments or click on links if you are not expecting them.
Hi County Commissioners --
This afternoon I read the bill mentioned at yesterday's Board of Health meeting (ESHB 2442) and as I read it, an idea came to me based on the state Constitution, and based on the upcoming
legal challenges to the millionaire's tax.
The original language of the Constitution is below, followed by the 1988 amendment to clarify that all real estate shall be one class of property. But the statement in bold (below) has
not changed.
One interpretation of this statement suggests that legislative bodies can pass a general law to exempt certain properties from taxation.
I think of this in the context of a property tax to support Public Health (which is desperately needed) but also in the context of those living on fixed incomes who are getting hammered
by increases in property taxes. I also think of this in light of the people who own second homes in Jefferson County that they use for vacation homes, those homes that sit vacant for
most of the year.
Could a statute be written such that properties that are fully occupied by the owner or by a long-term tenant for more than 300 days a year be exempt from taxation? This would put the
tax burden on owners of second properties, VRBO houses, and other properties not in full-time use. This would technically be allowed under the Constitution, as this is a clear specification
of the "Such property as the legislature may by general laws provide shall be exempt from taxation."
Alternately, it also appears to follow the letter of the law if a statute stated that given the ever-changing value of real estate in the county, and given that properties once worth
$200,000 are now worth $1 million, the tax in support of public health will be phased in starting at the $1 million value, with the stated acknowledgement that someday, every property
in the county will be worth more than $1 million, thus adhering to the requirement that all property be taxed equally.
Just a thought to consider as we explore options to make the rich pay their fair share.
Many thanks for your thoughtful consideration,
Angela
ARTICLE VII. REVENUE AND TAXATION
SECTION 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, p 2117. Approved November 7, 2006.]
Amendment 81 (1988) — Art. 7 Section 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 three thousand ($3,000.00) 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 81, 1988 House Joint Resolution No. 4222, p 1551. Approved November 8, 1988.]
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