wa-law.org > bill > 2025-26 > HB 2442 > Substitute Bill
(1) The legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must indicate that such tax is intended to be in addition to other funds that may be reasonably available for such capital projects.
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Subject to subsection of this section, the legislative authority of any county may impose an additional excise tax on the purchase and sale of real property in the county at the rate of 0.5 percent of the selling price. The proceeds of the tax shall be used exclusively for the development of affordable housing including acquisition, building, rehabilitation, and maintenance and operation of housing for very low, low, and moderate-income persons and those with special needs.
If a county imposes a tax authorized under (a) of this subsection after a city located in that county has imposed the tax authorized under subsection (2) of this section, the county must provide a credit against its tax for the full amount of tax imposed by the city.
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Subject to subsection (5) of this section, the legislative authority of a city may impose an excise tax on the purchase and sale of real property in the city at the rate of 0.5 percent of the selling price if:
The county in which the city is located has adopted a resolution of intent stating that they do not intend to impose the excise tax under this section; or
The county in which the city is located has not imposed the excise tax under this section by January 1, 2028.
The proceeds of the tax must be used exclusively for the development of affordable housing, including acquisition, building, rehabilitation, and maintenance and operation of housing, for very low, low, and moderate-income persons and those with special needs.
Revenues generated from the tax imposed under this section shall be placed in an affordable housing account administered by the county or city. Disbursements from the account shall be made following a competitive grant and loan process. The county or city legislative authority shall determine a mechanism for receiving grant and loan applications, and criteria by which the applications shall be approved and funded. Eligible recipients of grants and loans from the account shall be private nonprofit, affordable housing providers, the housing authority for the county or city, or other housing programs conducted or funded by a public agency, or by a public agency in partnership with a private nonprofit entity.
The taxes imposed under this section shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW. The county or city may enforce the obligation through an action of debt against the seller or may foreclose the lien on the property in the same manner prescribed for the foreclosure of mortgages.
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No tax may be imposed under this section unless approved by a majority of the voters of the county or city voting, for a specified period and for a specified maximum rate. This vote must follow either:
The adoption of a resolution by the county or city legislative authority proposing this action; or
The filing of a petition proposing this action with the county or city auditor, signed by county or city voters at least equal in number to 10 percent of the total number of voters in the county or city who voted in the preceding general election.
The ballot proposition shall be submitted to the voters of the county or city at the next general election occurring at least 60 days after a petition is filed, or at any special election prior to this general election called for this purpose by the county or city legislative authority.
A plan for the expenditure of the proceeds of the tax imposed by this section shall be prepared by the county or city legislative authority at least 60 days before the election if the proposal is initiated by resolution of the county or city legislative authority, or within six months after the tax has been authorized by the voters if the proposal is initiated by petition. Prior to the adoption of this plan, the elected officials of cities located within the county shall be consulted and at least one public hearing shall be held to obtain public comment. The proceeds of the tax shall be expended in conformance with this plan.
The legislature finds that providing additional services at the local level to get ahead of challenges that many individuals face, particularly children, in order to thrive is important for the success of the citizens of Washington.
The legislature further finds that there are many services that are not addressed through current funding options, including medicaid and county behavioral health programs. Existing service gaps include crisis stabilization, children mental health therapies, prevention and early interventions, behavioral health modalities, and culturally appropriate models for smaller community-based organizations. Reaching children and their families early is one of the best ways to reduce long-term needs and make a difference in overall mental health status as well as reducing youth violence, drug use, and suicides.
The legislative authority of a city or county may by resolution or ordinance impose a sales and use tax in accordance with the terms of this chapter. The rate of the tax imposed by the city or county may not exceed 0.01 percent of the selling price, in the case of the sales tax, or the value of the article used, in the case of the use tax. This tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the city or county.
Moneys collected under this section must be used solely for the purpose of providing additional services that assist children and their families, including: Child care; perinatal support services; before-school and after-school based youth services that address mental, social, behavioral, and physical health; workforce capacity building; shelter and rental assistance; and client transportation.
If the city adopts an ordinance or resolution to impose the sales and use tax under this subsection, the county in which the city is located must provide a credit against its tax under subsection (1) of this section for the city tax to the extent the total county and city tax rate under this section would exceed 0.01 percent.
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A county legislative authority may submit an authorizing proposition to the county voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. The title of each ballot measure must clearly state the purposes for which the proposed sales and use tax will be used. The rate of tax under this section may not exceed 0.1 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
As an alternative to the authority provided in (a)(i) of this subsection, a county legislative authority may impose, without a proposition approved by a majority of persons voting, a sales and use tax in accordance with the terms of this chapter. The rate of tax under this section may not exceed 0.1 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
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(A) Submit an authorizing proposition to the city voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose the whole or remainder of the sales and use tax rate in accordance with the terms of this chapter. The title of each ballot measure must clearly state the purposes for which the proposed sales and use tax will be used; or
(B) Impose, without a proposition approved by a majority of persons voting, the whole or remainder of the sales and use tax rate in accordance with the terms of this chapter.
ii. The rate of tax under this section may not exceed 0.1 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
iii. A county with a population of greater than 1,500,000 may impose the tax authorized under (a)(ii) of this subsection only if the county plans to spend at least 30 percent of the moneys collected under this section that are attributable to taxable activities or events within any city with a population greater than 60,000 located in that county within that city's boundaries.
c. If a county imposes a tax authorized under (a) of this subsection after a city located in that county has imposed the tax authorized under (b) of this subsection, the county must provide a credit against its tax for the full amount of tax imposed by a city.
d. The taxes authorized in this subsection are in addition to any other taxes authorized by law and must be collected from persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county for a county's tax and within a city for a city's tax
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Notwithstanding subsection (4) of this section, a minimum of 60 percent of the moneys collected under this section must be used for the following purposes:
Constructing or acquiring affordable housing, which may include emergency, transitional, and supportive housing and new units of affordable housing within an existing structure, and facilities providing housing-related services, or acquiring land for these purposes; or
Constructing or acquiring behavioral health-related facilities, or acquiring land for these purposes; or
Funding the rehabilitation, operations, and maintenance costs of new and existing units of affordable housing and facilities where housing-related programs are provided, or newly constructed evaluation and treatment centers.
The affordable housing and facilities providing housing-related programs in (a)(i) of this subsection may only be provided to persons within any of the following population groups whose income is at or below 60 percent of the median income of the county imposing the tax:
Persons with behavioral health disabilities;
Veterans;
Senior citizens;
Persons who are homeless or at-risk of being homeless, including families with children;
Unaccompanied homeless youth or young adults;
Persons with disabilities; or
Domestic violence survivors.
The remainder of the moneys collected under this section must be used for rental assistance, the operation, delivery, or evaluation of behavioral health treatment programs and services, or housing-related services.
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A county that imposes the tax under this section must consult with a city before the county may construct or acquire any of the facilities authorized under subsection (2)(a) of this section within the city limits.
Among other priorities, a county that acquires a facility under subsection (2)(a) of this section must provide an opportunity for 15 percent of the units provided at that facility to be provided to individuals who are living in or near the city in which the facility is located, or have ties to that community. The provisions of this subsection (3)(b) do not apply if the county is unable to identify sufficient individuals within the city in need of services that meet the criteria provided in subsection (2)(b) of this section. This prioritization must not jeopardize United States department of housing and urban development funding for the continuum of care program.
A county that has not imposed the tax authorized under RCW 82.14.460 prior to October 9, 2015, but imposes the tax authorized under this section after a city in that county has imposed the tax authorized under RCW 82.14.460 prior to October 9, 2015, must enter into an interlocal agreement with that city to determine how the services and provisions described in subsection (2) of this section will be allocated and funded in the city.
To carry out the purposes of subsection (2)(a) and (b) of this section, the legislative authority of the county or city imposing the tax has the authority to issue general obligation or revenue bonds within the limitations now or hereafter prescribed by the laws of this state, and may use, and is authorized to pledge, up to 50 percent of the moneys collected under this section for repayment of such bonds, in order to finance the provision or construction of affordable housing, facilities where housing-related programs are provided, or evaluation and treatment centers described in subsection (2)(a)(iii) of this section.
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Moneys collected under this section may be used to offset reductions in state or federal funds for the purposes described in subsection (2) of this section.
No more than 10 percent of the moneys collected under this section may be used to supplant existing local funds.
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In order to provide additional funds for the coordination and provision of community services for persons with developmental disabilities or mental health services, the county governing authority of each county in the state must levy annually a tax in a sum equal to 2.5 cents per $1,000 of assessed value against the taxable property in the county to be used for such purposes.
The levy required in this section must be:
Imposed by the legislative authority of the county as a separate levy, independent of the regular property tax levy authorized in RCW 84.52.043(1)(b); or
Imposed by the legislative authority of the county as part of its levy authorized in RCW 84.52.043(1)(b).
All or part of the funds collected from the tax levied for the purposes of this section may be transferred to the state of Washington, department of social and health services, for the purpose of obtaining federal matching funds to provide and coordinate community services for persons with developmental disabilities and mental health services. In the event a county elects to transfer such tax funds to the state for this purpose, the state must grant these moneys and the additional funds received as matching funds to service-providing community agencies or community boards in the county which has made such transfer, pursuant to the plan approved by the county, as provided by chapters 71.24 and 71.28 RCW and by chapter 71A.14 RCW, all as now or hereafter amended.
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The legislative authority in each county must levy, in addition to the taxes now levied by law, a tax in a sum equal to the amount that would be raised by not less than 1.125 cents per $1,000 of assessed value, and not greater than 27 cents per $1,000 of assessed value against the taxable property of their respective counties, to be levied and collected as now prescribed by law for the assessment and collection of taxes, for the purpose of creating a veterans' assistance fund.
The levy required in this section must be:
Imposed by the legislative authority of the county as a separate levy, independent of the regular property tax levy authorized in RCW 84.52.043(1)(b); or
Imposed by the legislative authority of the county as part of its levy authorized in RCW 84.52.043(1)(b).
Expenditures from the veterans' assistance fund, and interest earned on balances from the fund, may be used only for:
The veterans' assistance programs authorized by RCW 73.08.010;
The lawful disposition of the remains as defined in RCW 68.04.020 of a deceased indigent veteran or deceased family member of an indigent veteran as authorized by RCW 73.08.070; and
The direct and indirect costs incurred in the administration of the fund as authorized by subsection (3) of this section.
If the funds on deposit in the veterans' assistance fund, less outstanding warrants, on the first Tuesday in September exceeds the expected yield of 1.125 cents per $1,000 of assessed value against the taxable property of the county , the county legislative authority may levy a lesser amount than would otherwise be required under subsection (1) of this section.
The direct and indirect costs incurred in the administration of the veterans' assistance fund must be computed by the county auditor, or the chief financial officer in a county operating under a charter, not less than annually. Following the computation of these direct and indirect costs, an amount equal to these costs may then be transferred from the veterans' assistance fund to the county current expense fund.
Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named are as follows:
Levies of the senior taxing districts are as follows: (a) The levies by the state may not exceed the applicable aggregate rate limit specified in RCW 84.52.065 (2) or (4) adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools; (b) the levy by any county may not exceed $1.80 per $1,000 of assessed value; (c) the levy by any county pursuant to RCW 73.08.080(1) may not exceed 27 cents per $1,000 of assessed value or be less than 1.125 cents per $1,000 of assessed value; (d) the levy by any county pursuant to RCW 71.20.110 may not exceed 2.5 cents per $1,000 of assessed value; (e) the levy by any road district may not exceed $2.25 per $1,000 of assessed value; and (f) the levy by any city or town may not exceed $3.375 per $1,000 of assessed value. However, any county is hereby authorized to increase its levy from $1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed $4.05 per $1,000 of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy.
The aggregate levies of junior taxing districts and senior taxing districts, other than the state, may not exceed $5.90 per $1,000 of assessed valuation. The term "junior taxing districts" includes all taxing districts other than the state, counties, road districts, cities, towns, port districts, and public utility districts. The limitations provided in this subsection do not apply to: (a) Levies at the rates provided by existing law by or for any port or public utility district; (b) excess property tax levies authorized in Article VII, section 2 of the state Constitution; (c) levies for acquiring conservation futures as authorized under RCW 84.34.230; (d) levies for emergency medical care or emergency medical services imposed under RCW 84.52.069; (e) levies to finance affordable housing imposed under RCW 84.52.105; (f) the portions of levies by metropolitan park districts that are protected under RCW 84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130; (h) levies for criminal justice purposes under RCW 84.52.135; (i) the portions of levies by fire protection districts and regional fire protection service authorities that are protected under RCW 84.52.125; (j) levies by counties for transit-related purposes under RCW 84.52.140; (k) the portion of the levy by flood control zone districts that are protected under RCW 84.52.816; (l) levies imposed by a regional transit authority under RCW 81.104.175; (m) levies imposed by any park and recreation district described under RCW 84.52.010(3)(a)(viii); (n) levies for veterans' assistance under RCW 73.08.080(1); (o) levies for developmental disabilities or mental health services under RCW 71.20.110; (p) levies for county public health clinic operations, maintenance, and capital expenses under section 901 of this act; (q) the portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3); and (r) levies for county hospital purposes under RCW 36.62.090.
Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named are as follows:
Levies of the senior taxing districts are as follows: (a) The levies by the state may not exceed the applicable aggregate rate limit specified in RCW 84.52.065 (2) or (4) adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools; (b) the levy by any county may not exceed $1.80 per $1,000 of assessed value; (c) the levy by any county pursuant to RCW 73.08.080(1) may not exceed 27 cents per $1,000 of assessed value or be less than 1.125 cents per $1,000 of assessed value; (d) the levy by any county pursuant to RCW 71.20.110 may not exceed 2.5 cents per $1,000 of assessed value; (e) the levy by any road district may not exceed $2.25 per $1,000 of assessed value; and (f) the levy by any city or town may not exceed $3.375 per $1,000 of assessed value. However any county is hereby authorized to increase its levy from $1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed $4.05 per $1,000 of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy.
The aggregate levies of junior taxing districts and senior taxing districts, other than the state, may not exceed $5.90 per $1,000 of assessed valuation. The term "junior taxing districts" includes all taxing districts other than the state, counties, road districts, cities, towns, port districts, and public utility districts. The limitations provided in this subsection do not apply to: (a) Levies at the rates provided by existing law by or for any port or public utility district; (b) excess property tax levies authorized in Article VII, section 2 of the state Constitution; (c) levies for acquiring conservation futures as authorized under RCW 84.34.230; (d) levies for emergency medical care or emergency medical services imposed under RCW 84.52.069; (e) levies to finance affordable housing imposed under RCW 84.52.105; (f) the portions of levies by metropolitan park districts that are protected under RCW 84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130; (h) levies for criminal justice purposes under RCW 84.52.135; (i) the portions of levies by fire protection districts and regional fire protection service authorities that are protected under RCW 84.52.125; (j) levies by counties for transit-related purposes under RCW 84.52.140; (k) the portion of the levy by flood control zone districts that are protected under RCW 84.52.816; (l) levies imposed by a regional transit authority under RCW 81.104.175; (m) the portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3); (n) levies for veterans' assistance under RCW 73.08.080(1); (o) levies for developmental disabilities or mental health services under RCW 71.20.110; (p) levies for county public health clinic operations, maintenance, and capital expenses under section 901 of this act; and (q) levies for county hospital purposes under RCW 36.62.090.
Except as is permitted under RCW 84.55.050, all taxes must be levied or voted in specific amounts.
The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, must be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the county, as shown by the completed tax rolls of the county, and the rate percent of all taxes levied for purposes of taxing districts within any county must be determined, calculated, and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the taxing districts respectively.
When a county assessor finds that the aggregate rate of tax levy on any property, that is subject to the limitations set forth in RCW 84.52.043 or 84.52.050, exceeds the limitations provided in either of these sections, the assessor must recompute and establish a consolidated levy in the following manner:
The full certified rates of tax levy for state, county, county road district, regional transit authority, and city or town purposes must be extended on the tax rolls in amounts not exceeding the limitations established by law; however, any state levy takes precedence over all other levies and may not be reduced for any purpose other than that required by RCW 84.55.010. If, as a result of the levies imposed under RCW 36.54.130, 36.69.145 by a park and recreation district described under (a)(viii) of this subsection (3), 73.08.080(1), 71.20.110, 84.34.230, 84.52.069, 84.52.105, 36.62.090, section 901 of this act, the portion of the levy by a metropolitan park district that was protected under RCW 84.52.120, 84.52.125, 84.52.135, and 84.52.140, the portion of the levy by a flood control zone district that was protected under RCW 84.52.816, and any portion of a levy resulting from the correction of a levy error under RCW 84.52.085(3), the combined rate of regular property tax levies that are subject to the one percent limitation exceeds one percent of the true and fair value of any property, then these levies must be reduced as follows:
The portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3) must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a flood control zone district that was protected under RCW 84.52.816 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.140 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a fire protection district or regional fire protection service authority that is protected under RCW 84.52.125 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.135 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a ferry district under RCW 36.54.130 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a metropolitan park district that is protected under RCW 84.52.120 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the levies imposed under RCW 36.69.145 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated. This subsection (3)(a)(viii) only applies to a park and recreation district located on an island and within a county with a population exceeding 2,000,000;
ix. If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the levies imposed under RCW 84.34.230, 84.52.105, 36.62.090, section 901 of this act, and any portion of the levy imposed under RCW 84.52.069 that is in excess of 30 cents per $1,000 of assessed value, must be reduced on a pro rata basis until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated; and
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the 30 cents per $1,000 of assessed value of tax levy imposed under RCW 84.52.069 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or eliminated.
The certified rates of tax levy subject to these limitations by all junior taxing districts imposing taxes on such property must be reduced or eliminated as follows to bring the consolidated levy of taxes on such property within the provisions of these limitations:
First, the certified property tax levy authorized under RCW 84.52.821 must be reduced on a pro rata basis or eliminated;
Second, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of those junior taxing districts authorized under RCW 36.68.525, 36.69.145 except a park and recreation district described under (a)(viii) of this subsection, 35.95A.100, and 67.38.130 must be reduced on a pro rata basis or eliminated;
Third, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of flood control zone districts other than the portion of a levy protected under RCW 84.52.816 must be reduced on a pro rata basis or eliminated;
Fourth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of all other junior taxing districts, other than fire protection districts, regional fire protection service authorities, library districts, the first 50 cents per $1,000 of assessed valuation levies for metropolitan park districts, and the first 50 cents per $1,000 of assessed valuation levies for public hospital districts, must be reduced on a pro rata basis or eliminated;
Fifth, if the consolidated tax levy rate still exceeds these limitations, the first 50 cents per $1,000 of assessed valuation levies for metropolitan park districts created on or after January 1, 2002, must be reduced on a pro rata basis or eliminated;
Sixth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized to fire protection districts under RCW 52.16.140 and 52.16.160 and regional fire protection service authorities under RCW 52.26.140(1) (b) and (c) must be reduced on a pro rata basis or eliminated;
Seventh, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for fire protection districts under RCW 52.16.130, regional fire protection service authorities under RCW 52.26.140(1)(a), library districts, metropolitan park districts created before January 1, 2002, under their first 50 cents per $1,000 of assessed valuation levy, and public hospital districts under their first 50 cents per $1,000 of assessed valuation levy, must be reduced on a pro rata basis or eliminated;
Eighth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for veterans' assistance under RCW 73.08.080(1) must be reduced on a pro rata basis or eliminated; and
ix. Ninth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for developmental disabilities or mental health services under RCW 71.20.110(1) must be reduced on a pro rata basis or eliminated.
Except as is permitted under RCW 84.55.050, all taxes must be levied or voted in specific amounts.
The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, must be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the county, as shown by the completed tax rolls of the county, and the rate percent of all taxes levied for purposes of taxing districts within any county must be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the taxing districts respectively.
When a county assessor finds that the aggregate rate of tax levy on any property, that is subject to the limitations set forth in RCW 84.52.043 or 84.52.050, exceeds the limitations provided in either of these sections, the assessor must recompute and establish a consolidated levy in the following manner:
The full certified rates of tax levy for state, county, county road district, regional transit authority, and city or town purposes must be extended on the tax rolls in amounts not exceeding the limitations established by law; however any state levy takes precedence over all other levies and may not be reduced for any purpose other than that required by RCW 84.55.010. If, as a result of the levies imposed under RCW 36.54.130, 73.08.080(1), 71.20.110, 84.34.230, 84.52.069, 84.52.105, 36.62.090, section 901 of this act, the portion of the levy by a metropolitan park district that was protected under RCW 84.52.120, 84.52.125, 84.52.135, and 84.52.140, the portion of the levy by a flood control zone district that was protected under RCW 84.52.816, and the portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3), the combined rate of regular property tax levies that are subject to the one percent limitation exceeds one percent of the true and fair value of any property, then these levies must be reduced as follows:
The portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3) must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a flood control zone district that was protected under RCW 84.52.816 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.140 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a fire protection district or regional fire protection service authority that is protected under RCW 84.52.125 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.135 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a ferry district under RCW 36.54.130 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a metropolitan park district that is protected under RCW 84.52.120 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the levies imposed under RCW 84.34.230, 84.52.105, 36.62.090, section 901 of this act, and any portion of the levy imposed under RCW 84.52.069 that is in excess of 30 cents per $1,000 of assessed value, must be reduced on a pro rata basis until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated; and
ix. If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the 30 cents per $1,000 of assessed value of tax levy imposed under RCW 84.52.069 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or eliminated.
The certified rates of tax levy subject to these limitations by all junior taxing districts imposing taxes on such property must be reduced or eliminated as follows to bring the consolidated levy of taxes on such property within the provisions of these limitations:
First, the certified property tax levy authorized under RCW 84.52.821 must be reduced on a pro rata basis or eliminated;
Second, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of those junior taxing districts authorized under RCW 36.68.525, 36.69.145, 35.95A.100, and 67.38.130 must be reduced on a pro rata basis or eliminated;
Third, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of flood control zone districts other than the portion of a levy protected under RCW 84.52.816 must be reduced on a pro rata basis or eliminated;
Fourth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of all other junior taxing districts, other than fire protection districts, regional fire protection service authorities, library districts, the first 50 cents per $1,000 of assessed valuation levies for metropolitan park districts, and the first 50 cents per $1,000 of assessed valuation levies for public hospital districts, must be reduced on a pro rata basis or eliminated;
Fifth, if the consolidated tax levy rate still exceeds these limitations, the first 50 cents per $1,000 of assessed valuation levies for metropolitan park districts created on or after January 1, 2002, must be reduced on a pro rata basis or eliminated;
Sixth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized to fire protection districts under RCW 52.16.140 and 52.16.160 and regional fire protection service authorities under RCW 52.26.140(1) (b) and (c) must be reduced on a pro rata basis or eliminated;
Seventh, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for fire protection districts under RCW 52.16.130, regional fire protection service authorities under RCW 52.26.140(1)(a), library districts, metropolitan park districts created before January 1, 2002, under their first 50 cents per $1,000 of assessed valuation levy, and public hospital districts under their first 50 cents per $1,000 of assessed valuation levy, must be reduced on a pro rata basis or eliminated;
Eighth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for veterans' assistance under RCW 73.08.080(1) must be reduced on a pro rata basis or eliminated; and
ix. Ninth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for developmental disabilities or mental health services under RCW 71.20.110(1) must be reduced on a pro rata basis or eliminated.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
"Inflation" means the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published for the most recent twelve-month period by the bureau of economic analysis of the federal department of commerce by September 25th of the year before the taxes are payable;
"Limit factor" means:
For taxing districts with a population of less than ten thousand in the calendar year prior to the assessment year, one hundred one percent;
For taxing districts for which a limit factor is authorized under RCW 84.55.0101, the lesser of the limit factor authorized under that section or one hundred one percent;
For the veterans' assistance levy under RCW 73.08.080(1), the lesser of 101 percent or 100 percent plus inflation, except in a county with a population less than 10,000, then 101 percent;
For the developmental disabilities and mental health services levy under RCW 71.20.110(1), the lesser of 101 percent or 100 percent plus inflation, except in a county with a population less than 10,000, then 101 percent; and
For all other districts, the lesser of one hundred one percent or one hundred percent plus inflation; and
"Regular property taxes" has the meaning given it in RCW 84.04.140.
Subject to any otherwise applicable statutory dollar rate limitations, regular property taxes may be levied by or for a taxing district in an amount exceeding the limitations provided for in this chapter if such levy is authorized by a proposition approved by a majority of the voters of the taxing district voting on the proposition at a general election held within the district or at a special election within the taxing district called by the district for the purpose of submitting such proposition to the voters. Any election held pursuant to this section shall be held not more than 12 months prior to the date on which the proposed levy, or the first of the two consecutive levies, is to be made, except as provided in subsection (2) of this section. The ballot of the proposition shall state the dollar rate or rates, proposed for each year, up to two consecutive years, and shall clearly state the conditions, if any, which are applicable under subsection (4) of this section.
Subject to statutory dollar limitations, a proposition placed before the voters under this section may authorize annual increases in levies for multiple consecutive years, up to 10 consecutive years, during which period each year's authorized maximum legal levy shall be used as the base upon which an increased levy limit for the succeeding year is computed, but the ballot proposition must state the dollar rate proposed only for the first year of the consecutive years and must state the limit factor, or a specified index to be used for determining a limit factor, such as the consumer price index, which need not be the same for all years, by which the regular tax levy for the district may be increased in each of the subsequent consecutive years. Elections for this purpose must be held at a primary or general election. The title of each ballot measure must state the limited purposes for which the proposed annual increases during the specified period of up to 10 consecutive years shall be used.
After a levy authorized pursuant to this section is made, the dollar amount of such levy may not be used for the purpose of computing the limitations for subsequent levies provided for in this chapter, unless the ballot proposition expressly states that the levy made under this section will be used for this purpose.
If expressly stated, a proposition placed before the voters under subsection (1) or (2) of this section may:
Use the dollar amount of the final levy under subsection (1) of this section, or the dollar amount of the final levy under subsection (2) of this section, for the purpose of computing the limitations for subsequent levies provided for in this chapter;
Limit the period for which the increased levy is to be made under (a) of this subsection;
Limit the purpose for which the increased levy is to be made under (a) of this subsection, but if the limited purpose includes making redemption payments on bonds;
For the county in which the state capitol is located, the period for which the increased levies are made may not exceed 25 years; and
For districts other than a district under (c)(i) of this subsection, the period for which the increased levies are made may not exceed nine years;
Set the levy or levies at a rate less than the maximum rate allowed for the district;
Provide that the exemption authorized by RCW 84.36.381 will apply to the levy of any additional regular property taxes authorized by voters; or
Include any combination of the conditions in this subsection.
Except as otherwise expressly stated in an approved ballot measure under this section, subsequent levies shall be computed as if:
The proposition under this section had not been approved; and
The taxing district had made levies at the maximum rates which would otherwise have been allowed under this chapter during the years levies were made under the proposition.
The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax is one percent of the selling price in the case of a sales tax or rental value of the vehicle in the case of a use tax. Proceeds of the tax may not be used to subsidize any professional sports team and must be used solely for the following purposes:
Acquiring, constructing, maintaining, or operating public sports stadium facilities;
Engineering, planning, financial, legal, or professional services incidental to public sports stadium facilities;
Youth or amateur sport activities or facilities;
Debt or refinancing debt issued for the purposes of subsection (1) of this section; or
Criminal justice purposes as defined in RCW 82.14.345.
In a county of 1,000,000 or more, at least 75 percent of the tax imposed under this section must be used to retire the debt on the stadium under RCW 67.28.180(2)(b)(i)(B), until that debt is fully retired.
A zone or participating zone may:
Exercise all the powers and immunities vested in a county for flood water or stormwater control purposes under the provisions of chapters 86.12, 86.13, 36.89, and 36.94 RCW: PROVIDED, That in exercising such powers, all actions shall be taken in the name of the zone and title to all property or property rights shall vest in the zone;
Plan, construct, acquire, repair, maintain, and operate all necessary equipment, facilities, improvements, and works to control, conserve, and remove flood waters and stormwaters and to otherwise carry out the purposes of this chapter including, but not limited to, protection of the quality of water sources;
Take action necessary to protect life and property within the district from flood water damage, including in the context of an emergency, as defined in RCW 38.52.010, using covered volunteer emergency workers, as defined in RCW 38.52.010 and 38.52.180(5)(a), subject to and in accordance with the terms of RCW 38.52.180;
Control, conserve, retain, reclaim, and remove flood waters and stormwaters, including waters of lakes and ponds within the district, and dispose of the same for beneficial or useful purposes under such terms and conditions as the board may deem appropriate, subject to the acquisition by the board of appropriate water rights in accordance with the statutes;
Acquire necessary property, property rights, facilities, and equipment necessary to the purposes of the zone by purchase, gift, or condemnation: PROVIDED, That property of municipal corporations may not be acquired without the consent of such municipal corporation;
Sue and be sued in the name of the zone;
Acquire or reclaim lands when incidental to the purposes of the zone and dispose of such lands as are surplus to the needs of the zone in the manner provided for the disposal of county property in chapter 36.34 RCW;
Cooperate with or join with the state of Washington, United States, another state, any agency, corporation or political subdivision of the United States or any state, Canada, or any private corporation or individual for the purposes of this chapter;
Accept funds or property by loan, grant, gift or otherwise from the United States, the state of Washington, or any other public or private source;
Remove debris, logs, or other material which may impede the orderly flow of waters in streams or water courses: PROVIDED, That such material shall become property of the zone and may be sold for the purpose of recovering the cost of removal: PROVIDED FURTHER, That valuable material or minerals removed from public lands shall remain the property of the state;
Provide grant funds to political subdivisions of the state that are located within the boundaries of the zone, so long as the use of the grant funds is within the purposes authorized under this chapter;
Expend funds, or transfer funds to the county legislative authority in which the zone is located, for the purpose of providing county-administered flood recovery assistance to households and businesses damaged by a flood event occurring within the zone that is the subject of an emergency proclamation issued by the governor under RCW 43.06.010.
A county, at the time of levying general taxes, may levy an additional regular property tax, not to exceed five cents per $1,000 of assessed value in any one year, in accordance with this section.
The legislative authority of a county imposing this levy must either:
Impose the levy as a separate levy, independent of the regular property tax levy authorized in RCW 84.52.043(1)(b); or
Impose the levy as part of its levy authorized in RCW 84.52.043(1)(b).
Any tax imposed under this section may only be used for the operation, maintenance, and capital expenses of public health clinics.
The limitations in RCW 84.52.043 do not apply to the tax levy authorized in this section and the limitation in RCW 84.55.010 does not apply to the first year the tax levy is imposed under this section.
A tax imposed under this section may take effect (a) no sooner than 75 days after the department is notified in writing of the change and (b) only on the first day of January, April, or July.
For the purposes of this section, "public health clinic" means a fixed or mobile, publicly operated site for the provision of low-barrier public health and other related services including, but not limited to: Primary, dental, and reproductive health care; treatment, control, and prevention of communicable diseases, substance use disorder, and other health conditions; maternal, infant, child, and family health and nutrition; behavioral health care; assistance with health plan enrollment; and access and referrals to other community services.
Section 201 of this act takes effect January 1, 2028.
Sections 301 and 302 of this act take effect January 1, 2027.
Sections 501 through 507 of this act apply to taxes levied for collection in 2027 and thereafter.
Section 503 of this act expires January 1, 2027.
Section 504 of this act takes effect January 1, 2027.
Section 505 of this act expires January 1, 2027.
Section 506 of this act takes effect January 1, 2027.
Except for sections 201, 301, 302, 504, and 506 of this act, this act takes effect July 1, 2026.