Bulletin: WA000016

Dear Associates:

The 1990 Growth Management Act has an optional provision for an additional excise tax on each sale of real property not exceeding one-quarter of one percent of the selling price.

The Growth Management Act requires counties with populations of fifty thousand or more and population increases of ten per cent over the last ten years, and the cities within those counties, to adopt comprehensive land use plans and development regulations.

These counties are Clark, Island, Jefferson, King, Kitsap, Mason, Pierce, San Juan, Skagit, Snohomish, Thurston and Whatcom. They may impose this additional excise tax by resolution.

All other counties in the state may opt into these land use regulations at their discretion. These counties, however, may then enact the additional excise tax only by a proposition approved by a majority of the voters at a general election.

Revenue from this tax is to be used for financing capital projects specified in a capital facilities plan element of a comprehensive plan. Payment remains the responsibility of the seller.