wa-law.org > bill > 2025-26 > HB 2258 > Original Bill
The legislature finds that an increasing number of city and county-owned or contracted and operated animal control and shelter systems in the state of Washington, as in the nation, are finding that revenue from general funds and licensing fees alone are insufficient to maintain animal control and shelter systems that meet essential and community needs, resulting in service reductions or elimination or impacts to other essential public services.
Therefore, it is the intent of the legislature to authorize cities and counties to levy a household excise tax to assist in the funding of animal control and shelter systems throughout the state.
A city governing authority may by ordinance or resolution impose a household excise tax for the operation, maintenance, and capital needs of animal control and shelter systems located within the city's jurisdiction and owned, contracted, or operated by a city, county, or animal service provider organization.
A county governing authority may by ordinance or resolution impose a household excise tax within the unincorporated areas of the county for the operation, maintenance, and capital needs of animal control and shelter systems that serve the unincorporated areas and are owned, contracted, or operated by a city, county, or animal service provider organization.
A city or county governing authority may refer the ordinance or resolution to the voters of the city or the unincorporated area of a county before imposing the tax in this section.
Any referendum petition to repeal a city or county ordinance imposing the tax or altering the rate of the tax authorized in this section must be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within 10 days, the filing officer must confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title must be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner must be notified of the identification number and ballot title within this 10-day period. After this notification, the petitioner must have 30 days in which to secure on petition forms the signatures of not less than 15 percent of the registered voters of the county for county measures, or not less than 15 percent of the registered voters of the city for city measures, and to file the signed petitions with the filing officer. Each petition form must contain the ballot title and the full text of the measure to be referred. The filing officer must verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the filing officer must submit the referendum measure to the county or city voters at a general or special election held on one of the dates provided in RCW 29A.04.321 as determined by the county legislative authority or city governing authority, which election must not take place later than 120 days after the signed petition has been filed with the filing officer.
The tax must be levied and collected on every dwelling unit or each parcel containing nonresidential property within the city or in an unincorporated area of a county in an amount not to exceed $2.50 per household unit per month for the first five years of enactment.
After the first year of enactment, the city or county governing authority may, by ordinance or resolution, annually increase the maximum monthly rate if the governing authority finds that an increase in revenue is necessary to maintain adequate funding for the operation, maintenance, and capital needs of animal control and shelter systems owned, contracted, or operated by a city, county, or animal service provider organization. The increase is limited to the lesser of the following:
Two percent; or
The percentage change in the implicit price deflator for personal consumption expenditures for the United States as published by the bureau of economic analysis of the federal department of commerce published for the most recent 12-month period.
Revenue from the tax imposed in this section must be used for the operation, maintenance, and capital needs, including the payment of bonds, of animal control and shelter systems owned, contracted, or operated by a city, county, or animal service provider organization.
For purposes of this section, the following definitions apply:
"Dwelling unit" means a residence containing living, cooking, sleeping, and sanitary facilities.
"Parcel" means any contiguous quantity of land in the possession of, owned by, or recorded as the property of the same claimant, person, or company.
This act takes effect January 1, 2027.