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Washington Classification of Property for Taxes, Amendment to Article VII Secs. 1-4 (1930)

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Amendments

The Washington Classification of Property for Taxes Amendment, also known as Amendment to Article VII, was on the November 4, 1930 ballot in Washington as a legislatively-referred constitutional amendment, where it was approved. The measure provided that property may be categorized as different types for the purpose of taxation.[1] The measure amended Sections 1-4 of Article VII of the Washington State Constitution.[2]

Election results

Washington Amendment to Article VII (1930)
ResultVotesPercentage
Approveda Yes 138,231 60.89%
No88,78439.17%

Election results via: Washington Secretary of State

Text of measure

See also: Washington State Constitution, Section 1-4 of Article VII

The language that appeared on the ballot:[1]

AN AMENDMENT of Article VII of the state constitution relating to revenue and taxation by striking sections 1, 2, 3, and 4, and inserting in lieu thereof a single section re-enacting certain provisions of the sections stricken; providing that property may be classified for the purpose of taxation; requiring the taxation of intangible property subject to ownership; constituting real property a single class for taxing purposes; authorizing the taxation of mines, mineral resources, and reforested lands by a yield or ad valorem tax or both, and exempting credits secured by property actually taxed in this state.[3]

Background

Legal Scholars Robert Utter and Hugh Spitzer state that this measure was approved in 1930 "at the culmination of a long campaign by the Grange, a farm-based group." Prior to Amendment 14, all real estate in Washington was assessed equally for property tax purposes. The measure allowed the division of property into different classes. One objective was to allow personal property to be taxed at a rate capturing its value, without simultaneously imposing high taxes on other forms of property.[4]

See also

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