H-3776.1  _______________________________________________

                    HOUSE JOINT RESOLUTION 4211

          _______________________________________________

State of Washington      56th Legislature     2000 Regular Session

By Representatives Thomas and Pflug

Read first time 01/12/2000.  Referred to Committee on Finance.

Providing a tax credit on owner-occupied residential property.

    BE IT RESOLVED, BY THE SENATE AND HOUSE OF REPRESENTATIVES OF THE STATE OF WASHINGTON, IN LEGISLATIVE SESSION ASSEMBLED:

    THAT, At the next general election to be held in this state the secretary of state shall submit to the qualified voters of the state for their approval and ratification, or rejection, an amendment to Article VII of the Constitution of the state of Washington by adding a new section to read as follows:

    Article VII, section ....  (1) Notwithstanding any other provision of this Constitution, there shall be a credit against property taxes levied for state purposes on owner-occupied residential property.  The amount of the credit shall be two hundred dollars for taxes payable in 2001.  The credit shall increase each year thereafter by the change in state personal income for the previous fiscal year.  The credit is in addition to any tax relief under Article VII, section 10.  No credit may exceed the amount of state tax due.

    (2) Unless otherwise provided by statute, and to the extent applicable, the definitions, qualifications, application procedures, and other administrative provisions provided by the legislature for property tax relief under Article VII, section 10 apply to the credit under this section.  No income or age requirements shall apply to the credit under this section.  Any notice to a taxpayer of property taxes due shall indicate the amount of the credit and the tax payable after application of the credit.

    (3) The legislature may, by statute, increase the amount of the credit that is otherwise provided in subsection (1) of this section.

    (4) This section is self-executing, and no legislation is necessary to implement this section.

    BE IT FURTHER RESOLVED, That the secretary of state shall cause notice of this constitutional amendment to be published at least four times during the four weeks next preceding the election in every legal newspaper in the state.

                            --- END ---