wa-law.org > bill > 2025-26 > HB 2726 > Original Bill
The legislature finds that areas of Washington state continue to experience rapid population growth, with the office of financial management projecting the state to exceed 9,000,000 residents by 2040. This growth places increased pressure on parks and recreation systems that contribute to Washingtonians' quality of life.
The legislature further finds that local parks and recreation agencies can face long-term structural funding challenges, including deferred maintenance, increasing operational costs, and heavy demand for athletic fields, trails, and recreation spaces. Participation in youth and adult sports has grown substantially, creating significant pressure for additional athletic field capacity, upgraded facilities, and year-round access.
Therefore, it is the intent of the legislature to authorize a local option voter-approved sales tax that will allow local jurisdictions to support the preservation, maintenance, and development of parks, trails, and recreation facilities.
A metropolitan park district may impose a sales and use tax as provided for, and under the conditions set out in, section 4 of this act.
A park and recreation district may impose a sales and use tax as provided for, and under the conditions set out in, section 4 of this act.
The legislative authority of a city, county, metropolitan park district governed by chapter 35.61 RCW, or park and recreation district governed by chapter 36.69 RCW may submit a proposition to the voters at a special or general election for the imposition of a sales and use tax. If approved by a majority of voters, the jurisdiction may impose a sales and use tax as provided in this section.
The tax authorized under this section is in addition to other taxes authorized by law and must be collected from those taxable under chapters 82.08 and 82.12 RCW. The rate of tax may not exceed 0.2 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.
If the jurisdictions of a metropolitan park district and a park and recreation district overlap, and both districts impose the tax, the district which imposed the tax subsequently must provide a credit against its tax for the value of the tax of any district that had earlier imposed the tax to the extent that the combined rate of tax would exceed 0.2 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.
Revenues collected under this section must be used for acquiring, constructing, improving, and maintaining parks, trails, athletic fields, and recreation facilities. Up to three percent of revenues may be used for administration.
Except as provided in subsection (6) of this section, the tax may not be imposed for more than 10 years. The tax may be extended for additional 10-year periods with subsequent voter approval.
A tax first imposed after July 1, 2027, may be imposed for a period exceeding 10 years, but not exceeding 20 years, if the ballot proposition dedicates the revenues received under this section to the repayment of indebtedness incurred for purposes authorized under this section.
To carry out the purposes of this section, a jurisdiction imposing the tax may issue general obligation or revenue bonds, subject to applicable statutory limitations, for a term not to exceed 20 years, and may pledge revenues authorized under this section for repayment of such bonds. The tax imposed under subsection (6) of this section may remain in effect for the duration necessary to retire the indebtedness approved by the voters.