Seattle's JumpStart tax: General Fund transfer vs. housing, 2022-2027

What this chart asks

As JumpStart revenue grew, did the extra money go to affordable housing or to the City's General Fund?

Why it is shown this way

• A line chart shows the three amounts on one dollar scale over time, so readers can see the General Fund transfer jump in 2025 while housing stays flat.
• The y axis starts at zero so the size of each amount is not exaggerated.

Chart annotations

These markers provide relevant context for interpreting the chart. Their timing or position does not, by itself, establish causation.

Spending plan loosened (Ord. 127155)

2025

In November 2024 the Council made General Fund programs a standing use of the tax and turned the 62% housing share into a non-binding guideline.

2027: Mayor's proposal, not adopted

2027

2027 revenue is a forecast and the uses are proposed.

Why this is marked: Readers need to know the last year is a proposal, not an adopted budget.

Data and accessibility

Download chart data · Open accessible table · Download PNG · Download SVG

Dataset seattle-jumpstart-payroll-tax-uses, analysis uses-by-year-series

Sources

This chart draws on the sources of the dataset versions it visualizes.

Seattle JumpStart payroll expense tax: revenue, forecasts and uses, 2021-2027

1. City of Seattle, City Budget Office 2021 Adopted Budget, Revenue Overview: $214.3 million of payroll tax budgeted in the General Fund for 2021

   Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

   Reliability: Government. Official adopted budget book prepared by the City Budget Office. It reports the City's own budget decisions, which this dataset compares with the City's spending plan.

2. City of Seattle, City Budget Office 2022 Adopted Budget, Revenue Overview: $233.9 million forecast and $85.4 million transfer to the General Fund

   Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

   Reliability: Government. Official adopted budget book prepared by the City Budget Office.

3. City of Seattle, City Budget Office 2023 Adopted Budget, Multi-Department Revenue Summary: $100.6 million General Fund transfer, $137.6 million housing, $294.1 million forecast

   Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

   Reliability: Government. Official adopted budget book prepared by the City Budget Office.

4. City of Seattle, City Budget Office 2024 Adopted Budget, Multi-Department Revenue Summary: $84.1 million General Fund transfer, $140.2 million housing, $305.7 million forecast plus about $20 million from a rate increase

   Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

   Reliability: Government. Official adopted budget book prepared by the City Budget Office.

5. City of Seattle, City Budget Office 2025 Adopted Budget, Multi-Department Revenue Summary: $304.6 million General Fund support, $136.2 million housing, $541.7 million appropriations

   Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

   Reliability: Government. Official adopted budget book prepared by the City Budget Office.

6. City of Seattle, City Budget Office 2026 Adopted Budget, Multi-Department Revenue Summary: $201 million (47%) General Fund transfer, $143.1 million housing, $429 million appropriations

   Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

   Reliability: Government. Official adopted budget book prepared by the City Budget Office.

7. City of Seattle, City Budget Office 2026 Adopted Budget, General Fund Revenue Overview: 2025 Adopted forecast ($440.5 million, derived as $385.4 million plus $55.1 million) and 2026 forecast ($392.7 million)

   Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

   Reliability: Government. Official adopted budget book; payroll tax forecasts come from the City's Office of Economic and Revenue Forecasts.

8. City of Seattle, City Budget Office 2027-2028 Proposed Budget, Multi-Department Revenue Summary: $173 million (38%) General Fund transfer, $65 million for homelessness programs, $142 million housing

   Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

   Reliability: Government. Mayor Katie Wilson's proposed budget, released September 22, 2026; the Council had not adopted it when retrieved.

9. City of Seattle, City Budget Office 2027-2028 Proposed Budget, General Fund Revenue Overview: total tax obligations for 2021-2025 and revenue forecasts for 2026-2027

   Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

   Reliability: Government. Proposed budget book; the payroll tax history is the City's most recent published account of collections by tax year.

10. Washington Research Council Policy brief PB 23-03 (June 26, 2023): the July 2020 Council staff estimates of $214 million for 2021 and $219 million for 2022

    Retrieved October 18, 2026. All rights reserved (Washington Research Council); figures cited, not redistributed. Linked only

    Reliability: Advocacy group. Has a stake in this finding. The Washington Research Council is a business-supported, nonpartisan fiscal research group that has criticized the tax's volatility. Its revenue figures come from the City's Office of Economic and Revenue Forecasts and Council staff.

11. Seattle City Council Ordinance 126393 (July 2021), which codified the spending plan percentages (62% housing, 15% economic, 9% Equitable Development Initiative, 9% Green New Deal, up to 5% administration) in SMC 5.38.055

    Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

    Reliability: Government. Signed ordinance text from the City Clerk's legislative records.

12. City of Seattle, City Budget Office Summary and fiscal note for Council Bill 120912 (Ordinance 127155, November 2024)

    Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

    Reliability: Government. Speaks against its own interest. Written by the Mayor's budget office to justify loosening the spending plan; its admission that the plan was never followed runs against the City's interest in presenting the tax as dedicated.

13. Office of the Mayor, City of Seattle Mayor Jenny Durkan's July 30, 2021 letter returning Council Bill 120118 (Ordinance 126393) unsigned

    Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

    Reliability: Party to the dispute. Durkan opposed restricting the tax's future uses; the letter states her reasons.

14. City of Seattle, City Budget Office 2027-2028 Proposed Budget Overview (Mayor Katie Wilson)

    Retrieved October 18, 2026. Public record (City of Seattle). Public government document; linked, not redistributed

    Reliability: Government. Speaks against its own interest. A progressive mayor's budget acknowledging that JumpStart is still needed to support the General Fund, against her stated goal of returning the money to its original purposes.

Limitations

• General Fund transfers and housing amounts are budgeted, not year-end actual, amounts; 2025 legislation later cut the 2025 transfer by $33.3 million.
• Revenue for 2026 and 2027 is forecast, and 2027 uses are from the Mayor's proposed budget, not yet adopted.
• The 2025 transfer includes $85 million of one-time fund balance; the 2027 transfer excludes a further $65 million proposed to pay for homelessness programs previously in the General Fund.
• Housing for 2022 is not shown because the 2022 budget does not report a comparable total.
• Nominal dollars, not adjusted for inflation.