| Passed by the House February 11, 2006 Yeas 97 ________________________________________ Speaker of the House of Representatives Passed by the Senate March 6, 2006 Yeas 43 ________________________________________ President of the Senate | I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 3164 as passed by the House of Representatives and the Senate on the dates hereon set forth. ________________________________________ Chief Clerk | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 59th Legislature | 2006 Regular Session |
READ FIRST TIME 02/07/06.
AN ACT Relating to an increase in the personal property tax exemption for the head of a family; amending RCW 84.36.110; creating a new section; and providing a contingent effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 The legislature finds that it is in the
public interest of the people of the state of Washington to ease the
burden of property taxes paid by the head of a family. To achieve this
purpose, this act increases the amount of personal property exemption
for the head of a family from three thousand dollars to fifteen
thousand dollars. The last time this exemption was increased was 1988.
It is the clear and unambiguous intent of the legislature that the
property described within this measure shall be exempt for taxation, as
authorized by Article VII, section 1 of the state Constitution.
Sec. 2 RCW 84.36.110 and 1988 c 10 s 1 are each amended to read
as follows:
The following property shall be exempt from taxation:
(1) All household goods and furnishings in actual use by the owner
thereof in equipping and outfitting his or her residence or place of
abode and not for sale or commercial use, and all personal effects held
by any person for his or her exclusive use and benefit and not for sale
or commercial use.
(2) The personal property, other than specified in ((subdivision))
subsection (1) ((hereof)) of this section, of each head of a family
liable to assessment and taxation of which ((such)) the individual is
the actual and bona fide owner to an amount of ((three)) fifteen
thousand dollars of ((actual)) true and fair value((s: PROVIDED,
That)). This exemption shall not apply to any private motor
vehicle((,)) or mobile home((, and: PROVIDED, FURTHER, That)). If the
county assessor is satisfied that all of the personal property of any
person is exempt from taxation under the provisions of this statute or
any other statute providing exemptions for personal property, no
listing of such property shall be required((; but)). However, if the
personal property described in this subsection exceeds in value the
amount allowed as exempt, then a complete list of said personal
property shall be made as provided by law, and the county assessor
shall deduct the amount of the exemption authorized by this subsection
from the total amount of the assessment and ((assess)) impose taxes on
the remainder.
NEW SECTION. Sec. 3 This act takes effect January 1, 2007, if
the proposed amendment to Article VII, section 1 of the state
Constitution authorizing an increased personal exemption for the head
of a family is validly submitted to and is approved and ratified by the
voters at the next general election. If the proposed amendment is not
approved and ratified, this act is void in its entirety.