State Constitution and Property Taxes.
Uniformity (Article VII, Section 1).
The Washington Constitution (Constitution) requires all taxes to be applied uniformly on property within each taxing district.  However, the Legislature may exempt certain property from taxation.  All real and personal property in the state is subject to the state property tax, unless specifically exempted under law.  Property taxes are based on the assessed fair market value of the property. 

 
Limits (Article VII, Section 2).
The Constitution also limits regular property tax levies to a maximum of 1 percent of a property's Assessed Value (AV).  This applies collectively to the total taxes levied by the state, local governments, and any other agencies with taxing authority.  However, the Constitution specifically exempts port and utility districts from this limitation.
 
To keep the total tax rate within the 1 percent limit, the Legislature has established individual and aggregate limits for the various tax districts.  The tax levy maximum assessed by the state is set at $3.60 per $1,000 of the AV.  The state levy takes precedence over all other levies.  Most of the remaining local tax districts must share an overall maximum rate of $5.90 per $1,000 of the AV.
 
Apportionment (Article VII, Section 6; Article VIII, Section 4).
All taxes collected for state purposes must be paid to the State Treasury.  Money paid out of the treasury must be appropriated by law.

Constitutional Amendments

Amending the Constitution begins in the state legislature. Once an amendment has passed with a two-thirds majority in both the House and Senate, a majority of the people of the state must vote in favor of it.

The Constitution is amended to allow the Legislature to provide a property tax exemption for a principal place of residence.  The Legislature, in its discretion, may place restrictions and conditions upon the exemption.