Abstract: In 2023, the Washington State legislature repealed the state’s advisory vote system, which allowed taxpayers to express their opinions on enacted tax measures. This system was the first of its kind in the United States, a novel concept that no other state had implemented. Although the advisory votes were non-binding, they provided a platform for public input on tax policy decisions. The repeal of this system raises important questions about voter participation in tax policy, particularly in a state already known for its regressive tax structure. This presents an opportunity to consider whether Washington voters should have input on tax decisions, and if so, what that involvement should look like.
This Comment examines how other states involve voters in tax policy and explores what Washington might learn from those practices. By evaluating the strengths and weaknesses of advisory votes and alternative systems used elsewhere, it considers different approaches to taxpayer participation that balance public engagement with legislative oversight. Given the lack of legal scholarship on Washington’s advisory vote system, this paper also provides an analysis of the state’s approach and its potential for reform.
