Findings from the county assessor's office

Here are the grizzly details from the latest 2008 Exemptions Manual. Total property tax exemption savings (2007-2009 Biennium) equals $44.709 Billion. Total state and local property taxes paid (2006 plus 2007) equals $14.938 Billion. Exemptions as a percent of potential tax base--75%. Taxes paid percentage--25%. As it currently stands, exemptions are 300% of taxes paid.

The difference in years, biennium years or tax years only adds confusion and gives some the opportunity to dispute various numbers. But......the number in the DOR Manual under Exemptions as a Percent of Potential Tax Base in the latest report is 75.1%. The bottom line is this; property taxes to property owners of this State are increasing 8 times more as the result of the tax shifts created by exemptions than they are from all the dollar increases taken by every taxing district in the state, including the State of Washington with the State School Levy.

The total property tax exemptions savings figure in the 2004 Manual was $28.719 Billion. The percentage figure in the 2004 Manual for Exemptions as a Percent of Potential Tax Base is 69.3%. For these savings to move up over 5% of potential tax base in this period is an unmitigated disaster.

As to what may be realistic: the totaled up numbers for exemptions which probably will be off the table in any attempt to fix this mess. The biggies are Intangibles ($36.186 Billion); Public Property ($4.317 Billion); and the untouchables are Seniors ($288 Million) and current Use etc. ($186 Million).

This leaves a total of $3.732 Billion left on the table, or 25% of the tax base. Get rid of these and our taxpayers receive a real 25% property tax cut through much lower rates. The stuff on the table grew $302 million from the 2004 Manual figure of $3.43 Billion. so if anybody says exemption savings growth comes from intangibles etc., they are full of it.

Since 1854, looking at all exemptions granted by the Legislature by each decade, the 2000-2010 decade is the worst, and we have not even finished the decade yet. Already in the 2000-2007 time frame, according to the 2008 Manual, the Legislature has granted 164 different exemptions. This compares to 74 in the 1970's, 96 in the 1980's, and 101 in the 1990's. Looking at broader numbers--in the 1800's the Legislature granted 16 exemptions, and in the six decades of the 1900's up to 1970 they granted 126 exemptions.

Looking at things in these ways, it is very apparent the exemptions issues has gotten totally out of control in recent years. At least the Assessors can state, uncategorically, that we have tried to put the brakes on this catastrophe, and had a big part in hellping create the Exemption Review mechanism that was put into place, although review without action isn't much help.

Source: Yakima County Assessor's Office- Dave Cook, Assessor

• Of all the property tax increases over the last for years, (2004-2008) 16 cents are the increase from all the other taxing districts, all the cities, all the fire districts, all the other taxing districts combined.
• 17 cents are from increases in the State School Levy and 67 cents of every dollar increase is the result of the tax shifts associated with exemptions...

As the system puts more and more of the property tax burden on a smaller segment of the population it is easy to see why the frustration of the voters is there.

In 2006 the Legislature passed an Exemption Review bill - and actually did away with one that effected 2 properties in the state at the same time they were introducting 42 new ones.

I'll leave you with this - If Exemptions were done away with every single property owner would see a 25% reduction in property tax.

Source: Yakima County Assessor's Office - Dave Cook, Assesor