Seattle, Washington, Proposition 2, Changes to Business and Occupation Tax Measure (November 2025)

Seattle Proposition 2
Election date November 4, 2025
Topic Local business tax
Status Approved
Type Referral

Seattle Proposition 2 was on the ballot as a referral in Seattle on November 4, 2025. It was approved.

A "yes" vote supported changing the threshold from $100,000 to $2 million in gross receipts for the business and occupation tax; creating a $2 million standard deduction; and increasing tax rates for seven years

A "no" vote opposed changing the threshold from $100,000 to $2 million in gross receipts for the business and occupation tax; creating a $2 million standard deduction; and increasing tax rates for seven years

A simple majority vote was required to approve the measure.

Election results

Seattle Proposition 2
Result		Votes	Percentage
Yes		190,555	70.97%
No		77,958	29.03%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Proposition 2 was as follows:

“

Changes to the Business and Occupation Tax The Seattle City Council adopted Ordinance No. XXXXXX concerning changes to the business and occupation tax. The City of Seattle’s Proposition 2 would increase the threshold for payment of the business and occupation tax from $100,000 to $2 million in gross receipts; create a $2 million standard deduction; and increase, for seven years, tax rates currently at .00222 and .00427 to .00342 and .00658, respectively. Beginning in 2033 tax rates would decrease to .00273 and .00526, respectively. Proceeds would support the general fund and critical city services threatened by federal cuts. Should this Proposition be approved? Yes No

”

Full Text

The full text of this measure is available here.

Path to the ballot

This measure was put on the ballot through a vote of the governing board of Seattle.

How to cast a vote

See also: Voting in Washington

See below to learn more about current voter registration rules, identification requirements, and poll times in Washington.

How to vote in Washington

Poll times

Washington is an all-mail voting state. Individuals who prefer to vote in person rather than by mail may do so at local voting centers, which are open for 18 days before the election. The voting period ends at 8:00 p.m. on Election Day. Contact your county elections department for more information on voting center locations and times.

Registration

Check your voter registration status here.

To vote in Washington, one must be a citizen of the United States, a resident of the state, and at least 18 years of age. A person must also not be disqualified from voting due to a court order or imprisoned for a felony conviction in Washington, federal prison, or another state. Individuals who are 16 years or older can pre-register to vote.

A person may register to vote online, by mail, or in person at a county elections department or voting center. Registration must be completed eight days in advance if done by mail or online. In-person registration is available through 8 p.m. on Election Day.

Automatic registration

See also: Automatic voter registration

Washington automatically registers eligible individuals to vote through the Department of Motor Vehicles, health benefit exchange, and other state agencies approved by the governor. After the person's information is processed they will receive a confirmation in the mail from the county elections office.

Online registration

See also: Online voter registration

Washington has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

See also: Same-day voter registration

Washington allows same-day voter registration.

Residency requirements

To register to vote in Washington, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible.

On November 7, 2023, the Washington State Alliance for Retired Americans filed a lawsuit in the United States District Court for the Western District of Washington challenging a provision in the state constitution that requires voters to live in the state for at least 30 days before Election Day. In March 2024, a federal judge approved a consent decree, with the state of Washington agreeing not to enforce the provision.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Washington does not require proof of citizenship for voter registration. An individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, a voter who knowingly provides false information or knowingly makes a false declaration about their qualifications "will have committed a class C felony that is punishable by imprisonment for up to five years, a fine of up to ten thousand dollars, or both."

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Eight states — Alabama, Arizona, Kansas, Louisiana, New Hampshire, South Dakota, Utah, and Wyoming — have laws requiring individuals provide proof of citizenship at the time of voter registration, whether in effect or not. Three states, Florida, Georgia and Mississippi, require a person provide proof of citizenship if their citizenship status cannot be verified by other means. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The site Vote WA, run by the Washington Secretary of State office, allows residents to check their voter registration status online.

Voter ID requirements

Washington is an all-mail voting state and does not require voters to present photo identification (ID). Voters may choose to vote in person at a local voting center. According to state law, “The county auditor shall require any person desiring to vote at a voting center to either sign a ballot declaration or provide identification.”

The following list of accepted ID was current as of March 2026. Click here for the Washington State Legislature's voter ID regulations to ensure you have the most current information.

“

The identification must be valid photo identification, such as a driver's license, state identification card, student identification card, tribal identification card, or employer identification card. A tribal identification card is not required to include a residential address or an expiration date to be considered valid under this section. Any individual who desires to vote in person but cannot provide identification shall be issued a provisional ballot, which shall be accepted if the signature on the declaration matches the signature on the voter's registration record.

”

See also

Local measures

• Local measures in 2025
• Local business tax ballot measures

• King County measures

Washington

• Washington 2025 local measures
• Local ballot measures, Washington
• Seattle, Washington

News and analysis

• State and local preemption conflicts
• Measures advancing national agendas