Animal control excise tax

AN ACT Relating to authorizing cities and counties the ability to 1
levy a household excise tax for the operation, maintenance, and 2
capital needs of animal control and shelter systems owned, 3
contracted, or operated by a city, county, or animal service provider 4
organization; adding a new chapter to Title 82 RCW; creating a new 5
section; and providing an effective date. 6
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:7
NEW SECTION. Sec. 1. (1) The legislature finds that an 8
increasing number of city and county-owned or contracted and operated 9
animal control and shelter systems in the state of Washington, as in 10
the nation, are finding that revenue from general funds and licensing 11
fees alone are insufficient to maintain animal control and shelter 12
systems that meet essential and community needs, resulting in service 13
reductions or elimination or impacts to other essential public 14
services.15
(2) Therefore, it is the intent of the legislature to authorize 16
cities and counties to levy a household excise tax to assist in the 17
funding of animal control and shelter systems throughout the state.18
NEW SECTION. Sec. 2. (1) A city governing authority may by 19
ordinance or resolution impose a household excise tax for the 20
H-2698.1
HOUSE BILL 2258
State of Washington 69th Legislature 2026 Regular Session
By Representatives Parshley, Farivar, Reed, Zahn, Kloba, Scott,
Doglio, and Fosse
Prefiled 01/05/26. Read first time 01/12/26. Referred to Committee
on Finance.
p. 1 HB 2258
operation, maintenance, and capital needs of animal control and 1
shelter systems located within the city's jurisdiction and owned, 2
contracted, or operated by a city, county, or animal service provider 3
organization. 4
(2) A county governing authority may by ordinance or resolution 5
impose a household excise tax within the unincorporated areas of the 6
county for the operation, maintenance, and capital needs of animal 7
control and shelter systems that serve the unincorporated areas and 8
are owned, contracted, or operated by a city, county, or animal 9
service provider organization. 10
(3) A city or county governing authority may refer the ordinance 11
or resolution to the voters of the city or the unincorporated area of 12
a county before imposing the tax in this section. 13
(4) Any referendum petition to repeal a city or county ordinance 14
imposing the tax or altering the rate of the tax authorized in this 15
section must be filed with a filing officer, as identified in the 16
ordinance, within seven days of passage of the ordinance. Within 10 17
days, the filing officer must confer with the petitioner concerning 18
form and style of the petition, issue an identification number for 19
the petition, and write a ballot title for the measure. The ballot 20
title must be posed as a question so that an affirmative answer to 21
the question and an affirmative vote on the measure results in the 22
tax or tax rate increase being imposed and a negative answer to the 23
question and a negative vote on the measure results in the tax or tax 24
rate increase not being imposed. The petitioner must be notified of 25
the identification number and ballot title within this 10-day period. 26
After this notification, the petitioner must have 30 days in which to 27
secure on petition forms the signatures of not less than 15 percent 28
of the registered voters of the county for county measures, or not 29
less than 15 percent of the registered voters of the city for city 30
measures, and to file the signed petitions with the filing officer. 31
Each petition form must contain the ballot title and the full text of 32
the measure to be referred. The filing officer must verify the 33
sufficiency of the signatures on the petitions. If sufficient valid 34
signatures are properly submitted, the filing officer must submit the 35
referendum measure to the county or city voters at a general or 36
special election held on one of the dates provided in RCW 29A.04.321 37
as determined by the county legislative authority or city governing 38
authority, which election must not take place later than 120 days 39
after the signed petition has been filed with the filing officer.40
p. 2 HB 2258
(5) The tax must be levied and collected on every dwelling unit 1
or each parcel containing nonresidential property within the city or 2
in an unincorporated area of a county in an amount not to exceed 3
$2.50 per household unit per month for the first five years of 4
enactment. 5
(6) After the first year of enactment, the city or county 6
governing authority may, by ordinance or resolution, annually 7
increase the maximum monthly rate if the governing authority finds 8
that an increase in revenue is necessary to maintain adequate funding 9
for the operation, maintenance, and capital needs of animal control 10
and shelter systems owned, contracted, or operated by a city, county, 11
or animal service provider organization. The increase is limited to 12
the lesser of the following: 13
(a) Two percent; or 14
(b) The percentage change in the implicit price deflator for 15
personal consumption expenditures for the United States as published 16
by the bureau of economic analysis of the federal department of 17
commerce published for the most recent 12-month period.18
(7) Revenue from the tax imposed in this section must be used for 19
the operation, maintenance, and capital needs, including the payment 20
of bonds, of animal control and shelter systems owned, contracted, or 21
operated by a city, county, or animal service provider organization.22
(8) For purposes of this section, the following definitions 23
apply: 24
(a) "Dwelling unit" means a residence containing living, cooking, 25
sleeping, and sanitary facilities. 26
(b) "Parcel" means any contiguous quantity of land in the 27
possession of, owned by, or recorded as the property of the same 28
claimant, person, or company. 29
NEW SECTION. Sec. 3. Section 2 of this act constitutes a new 30
chapter in Title 82 RCW.31
NEW SECTION. Sec. 4. This act takes effect January 1, 2027.32
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p. 3 HB 2258