Michelle lobbies the Washington State Legislature and rulemaking agencies on state and local tax issues to promote fair, efficient and effective taxation and due process for taxpayers. She works with members of both political parties to help achieve these good governance objectives.

Highlights of Michelle’s work in this area include the following:

• Drafted a 2023 state law guaranteeing taxpayers a choice of venue when pursuing property tax refund lawsuits against counties in Washington. On behalf of several clients and in coordination with the Association of Washington Business, Michelle successfully advocated for state legislation restoring the ability of plaintiffs in tax refund lawsuits filed against counties to choose a venue for their litigation after the Washington Supreme Court ruled in Hardel Mut. Plywood Corp. v. Lewis Cty., 200 Wn.2d 199 (2022), that such a right did not exist. The bill passed with unanimous support from both chambers of the Legislature.

• Drafted a 2016 state law that significantly reduced a taxpayer penalty, including retroactively. On behalf of a manufacturer appealing a 100% penalty for inadvertent failure to file an annual report for tax incentives despite having complied with all other requirements, Michelle successfully advocated for state legislation reducing the penalty to 35%, including retroactively for taxpayers with pending appeals.