82.44.035  <<  82.44.038 >>   82.44.060

Valuation of vehiclesUse of Kelley Blue Book value.

(1) BASE VEHICLE TAXES USING KELLEY BLUE BOOK VALUE. Any motor vehicle excise tax must be calculated in an honest and accurate way so the burden on vehicle owners is not artificially inflated. For the purpose of determining a vehicle tax, a taxing district imposing a vehicle tax must set a vehicle's taxable value at the vehicle's base model Kelley Blue Book value. This ensures an honest and accurate calculation of the tax and, combined with the appeal process in RCW 82.44.065, ensures that vehicle owners are taxed on their vehicle's market value.
(2) For the purpose of determining a tax under this chapter, the value of a truck-type power or trailing unit, or motor vehicle, including a passenger vehicle, motorcycle, motor home, sport utility vehicle, or light duty truck is the base model Kelley Blue Book value of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs.
[ 2020 c 1 § 8 (Initiative Measure No. 976, approved November 5, 2019).]

NOTES:

Reviser's note: As to the effectiveness of this section, see Garfield Cnty. Transp. Auth., et al. v. State, No. 19-2-30171-6 (King County Superior Court). As of December 10, 2019, appeals remain ongoing.
FindingsIntentConstructionShort title2020 c 1 (Initiative Measure No. 976): See notes following RCW 46.17.347.
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