The Washington Legislature convenes in mid-January for a short session that should be pretty tame, at least by comparison to last year. The 2003 Legislature faced a real challenge: the need to adopt a two-year budget in the midst of a serious economic downturn. It met that challenge without significant tax increases, although it took two special sessions to get the job done.

No comparable difficulties are expected this year. The economy is improving and state tax revenue appears to be strengthening. This year's adjustments to the biennial budget should be limited to minor tweaking.

One source of revenue-raising pressure will be the statewide associations representing cities and counties. They have identified their fiscal health, including legislative authority for new revenue sources, as a top lobbying priority. Therefore, it would be wise to remember the old adage that " No man's life, liberty or property are safe while the legislature is in session."

Norm Bruns
Garvey Schubert Barer
[email protected]
American Property Tax Counsel (APTC)

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