Washington Personal Property Tax Exemption of $300, Amendment to Article VII Sec. 2 (1900)

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The Washington Personal Property Tax Exemption of $300 Amendment, also known as Amendment to Article VII, Section 2, was on the November 6, 1900 ballot in Washington as a legislatively-referred constitutional amendment, where it was approved. The measure provided for a $300 personal property tax exemption.[1][2] The measure amended Sections 2 of Article VII of the Washington State Constitution.[2]

Aftermath

In 1930, the amendment was repealed when the 1930 Amendment to Article VII was approved and enacted.

Election results

Washington Amendment to Article VII, Section 2 (1900)
ResultVotesPercentage
Approveda Yes 35,398 79.77%
No8,97520.23%

Election results via: Washington Secretary of State

Text of measure

See also: Washington State Constitution, Section 2 of Article VII

The language appeared on the ballot as:[3]

Proposed amendment to Section 2 of Article 7 of the Constitution in relation to taxation.[4]

Constitutional changes

The text of the amendment read:[2]

Section 1. 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 hundred ($300.00) 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.

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