Washington State has:
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Both state income tax and property tax
Washington does not have a state income tax, making the 'both state income tax and property tax' option factually incorrect; while a capital gains tax on certain high-value asset sales was upheld by the Washington Supreme Court in 2023, a broad personal income tax does not exist in the state.
No state income tax, relies on property and sales tax
No property tax
Washington absolutely has a property tax — it is one of the state's primary revenue sources governed by RCW Title 84, and property taxes fund critical services including schools, fire districts, and local government, making 'no property tax' entirely incorrect.
Only income tax
Washington has no broad personal income tax, so 'only income tax' is doubly wrong — it incorrectly asserts the existence of an income tax and incorrectly excludes property and sales taxes, which are the actual revenue pillars of the state.
Why is this correct?
Washington State's constitution has historically been interpreted to prohibit a graduated income tax, and voters have repeatedly rejected income tax initiatives, meaning the state genuinely relies on property tax (RCW Title 84) and one of the nation's highest sales tax rates to fund public services. This is a factual and well-established characteristic of Washington's fiscal structure that every Washington real estate licensee should understand.
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