Interstate bridges

From the 2024 DOR Tax Exemption Study

84.36.230 - Interstate bridges Description Bridges and their approaches that cross state boundaries and owned and operated by a bordering state or local government are exempt from property taxation within Washington. To qualify, the state owning the bridge or approach must likewise exempt all taxation of any bridges and their approaches owned and operated by the state of Washington or a local government within Washington. Purpose To remain consistent with the taxation of government property and to avoid retaliatory taxation by adjoining states. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $6.531 $6.688 $6.849 $7.017 Local Taxes $19.319 $20.400 $21.544 $22.754 Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the currently exempt taxpayers and reduces the tax burden of other taxpayers. It may decrease the local rate and possibly result in local taxing districts at their statutory maximum rate experiencing a revenue increase. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.00