Emerg. med. service levies

AN ACT Relating to emergency medical service levies; and amending 1
RCW 84.52.069. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3
Sec. 1. RCW 84.52.069 and 2018 c 136 s 1 are each amended to 4
read as follows: 5
(1) As used in this section, "taxing district" means a county, 6
emergency medical service district, city or town, public hospital 7
district, urban emergency medical service district, regional fire 8
protection service authority, or fire protection district.9
(2) Except as provided in subsection (10) of this section, a 10
taxing district may impose additional regular property tax levies in 11
an amount equal to ((fifty cents )) $0.50 or less per ((thousand 12
dollars)) $1,000 of the assessed value of property in the taxing 13
district. The tax is imposed (a) each year for six consecutive years, 14
(b) each year for ((ten)) 10 consecutive years, or (c) permanently. 15
Except as otherwise provided in this subsection, a permanent tax levy 16
under this section, or the initial imposition of a six-year or 17
((ten)) 10-year levy under this section, must be specifically 18
authorized by a majority of at least three-fifths of the registered 19
voters thereof approving a proposition authorizing the levies 20
submitted at a general or special election, at which election the 21
H-2538.1
HOUSE BILL 2326
State of Washington 69th Legislature 2026 Regular Session
By Representatives Bronoske and Salahuddin
Prefiled 01/08/26. Read first time 01/12/26. Referred to Committee
on Finance.
p. 1 HB 2326
number of persons voting "yes" on the proposition must constitute 1
three-fifths of a number equal to ((forty)) 40 percent of the total 2
number of voters voting in such taxing district at the last preceding 3
general election when the number of registered voters voting on the 4
proposition does not exceed ((forty)) 40 percent of the total number 5
of voters voting in such taxing district in the last preceding 6
general election; or by a majority of at least three-fifths of the 7
registered voters thereof voting on the proposition when the number 8
of registered voters voting on the proposition exceeds ((forty)) 40 9
percent of the total number of voters voting in such taxing district 10
in the last preceding general election. The subsequent approval of a 11
six-year or ((ten)) 10-year tax levy under this section must be 12
specifically authorized by a majority of the registered voters 13
thereof approving a proposition authorizing the levies submitted at a 14
general or special election. If the entire region comprising a newly 15
formed regional fire protection service authority was subject to the 16
levy authorized under this section immediately prior to the creation 17
of the authority under chapter 52.26 RCW, the initial imposition of a 18
six-year or ((ten)) 10-year tax levy under this section may be 19
approved by a majority of the registered voters thereof approving the 20
creation of the authority and the related service plan. Ballot 21
propositions must conform with RCW 29A.36.210. A taxing district may 22
not submit to the voters at the same election multiple propositions 23
to impose a levy under this section. 24
(3) A taxing district imposing a permanent levy under this 25
section must provide for separate accounting of expenditures of the 26
revenues generated by the levy. The taxing district must maintain a 27
statement of the accounting which must be updated at least every two 28
years and must be available to the public upon request at no charge.29
(4)(a) A taxing district imposing a permanent levy under this 30
section must provide for a referendum procedure to apply to the 31
ordinance or resolution imposing the tax. This referendum procedure 32
must specify that a referendum petition may be filed at any time with 33
a filing officer, as identified in the ordinance or resolution. 34
Within ((ten)) 10 days, the filing officer must confer with the 35
petitioner concerning form and style of the petition, issue the 36
petition an identification number, and secure an accurate, concise, 37
and positive ballot title from the designated local official. The 38
petitioner has ((thirty)) 30 days in which to secure the signatures 39
of not less than ((fifteen)) 15 percent of the registered voters of 40
p. 2 HB 2326
the taxing district, as of the last general election, upon petition 1
forms which contain the ballot title and the full text of the measure 2
to be referred. The filing officer must verify the sufficiency of the 3
signatures on the petition and, if sufficient valid signatures are 4
properly submitted, must certify the referendum measure to the next 5
election within the taxing district if one is to be held within ((one 6
hundred eighty )) 180 days from the date of filing of the referendum 7
petition, or at a special election to be called for that purpose in 8
accordance with RCW 29A.04.330. 9
(b) The referendum procedure provided in this subsection (4) is 10
exclusive in all instances for any taxing district imposing the tax 11
under this section and supersedes the procedures provided under all 12
other statutory or charter provisions for initiative or referendum 13
which might otherwise apply. 14
(5) Any tax imposed under this section may be used only for the 15
provision of emergency medical care or emergency medical services, 16
including related personnel costs, training for such personnel, and 17
related equipment, supplies, vehicles and structures needed for the 18
provision of emergency medical care or emergency medical services.19
(6) If a county levies a tax under this section, no taxing 20
district within the county may levy a tax under this section. If a 21
regional fire protection service authority imposes a tax under this 22
section, no other taxing district that is a participating fire 23
protection jurisdiction in the regional fire protection service 24
authority may levy a tax under this section. No other taxing district 25
may levy a tax under this section if another taxing district has 26
levied a tax under this section within its boundaries: PROVIDED, That 27
if a county levies less than ((fifty cents )) $0.50 per ((thousand 28
dollars)) $1,000 of the assessed value of property, then any other 29
taxing district may levy a tax under this section equal to the 30
difference between the rate of the levy by the county and ((fifty 31
cents)) $0.50: PROVIDED FURTHER, That if a taxing district within a 32
county levies this tax, and the voters of the county subsequently 33
approve a levying of this tax, then the amount of the taxing district 34
levy within the county must be reduced, when the combined levies 35
exceed ((fifty cents )) $0.50. Whenever a tax is levied countywide, 36
the service must, insofar as is feasible, be provided throughout the 37
county: PROVIDED FURTHER, That no countywide levy proposal may be 38
placed on the ballot without the approval of the legislative 39
authority of a majority of at least ((seventy-five)) 75 percent of 40
p. 3 HB 2326
all cities exceeding a population of ((fifty thousand)) 50,000 within 1
the county: AND PROVIDED FURTHER, That this section and RCW 36.32.480 2
may not prohibit any city or town from levying an annual excess levy 3
to fund emergency medical services: AND PROVIDED, FURTHER, That if a 4
county proposes to impose tax levies under this section, no other 5
ballot proposition authorizing tax levies under this section by 6
another taxing district in the county may be placed before the voters 7
at the same election at which the county ballot proposition is 8
placed: AND PROVIDED FURTHER, That any taxing district emergency 9
medical service levy that is limited in duration and that is 10
authorized subsequent to a county emergency medical service levy that 11
is limited in duration, expires concurrently with the county 12
emergency medical service levy. A fire protection district that has 13
annexed an area described in subsection (10) of this section may levy 14
the maximum amount of tax that would otherwise be allowed, 15
notwithstanding any limitations in this subsection (6).16
(7) The limitations in RCW 84.52.043 do not apply to the tax levy 17
authorized in this section. 18
(8) If a ballot proposition approved under subsection (2) of this 19
section did not impose the maximum allowable levy amount authorized 20
for the taxing district under this section, any future increase up to 21
the maximum allowable levy amount must be specifically authorized by 22
the voters in accordance with subsection (2) of this section at a 23
general or special election. 24
(9) The limitation in RCW 84.55.010 does not apply to the first 25
levy imposed pursuant to this section following the approval of such 26
levy by the voters pursuant to subsection (2) of this section.27
(10) For purposes of imposing the tax authorized under this 28
section, the boundary of a county with a population greater than 29
((one million five hundred thousand )) 1,500,000 does not include all 30
of the area of the county that is located within a city that has a 31
boundary in two counties, if the locally assessed value of all the 32
property in the area of the city within the county having a 33
population greater than ((one million five hundred thousand )) 34
1,500,000 is less than ((two hundred fifty million dollars )) 35
$250,000,000. 36
(11)(a) A fire protection district that is partially overlaid by 37
another taxing district's emergency medical services levy may refer 38
an emergency medical services levy to voters for the portions of the 39
fire protection district that are not subject to an existing 40
p. 4 HB 2326
emergency medical services levy by another taxing district nonoverlay 1
portion if: 2
(i) The fire protection district clearly identifies the 3
geographic boundaries of the nonoverlay portion;4
(ii) The boundaries of the fire protection district, for 5
emergency medical services levy purposes only, do not include any 6
areas of the taxing district outside of the nonoverlay portion;7
(iii) The voters in the nonoverlay portion approve the levy;8
(iv) The levy amount does not exceed the maximum rate authorized 9
under this section; and10
(v) The levy is administered and collected by the county 11
treasurers serving the nonoverlay portion of the fire protection 12
district.13
(b) This subsection does not modify or limit any existing 14
emergency medical services levy, service obligation, or tax 15
collection in the overlaid portions of the district.16
(12) For purposes of this section, the following definitions 17
apply: 18
(a) "Fire protection jurisdiction" means a fire protection 19
district, city, town, Indian tribe, or port district; and20
(b) "Participating fire protection jurisdiction" means a fire 21
protection district, city, town, Indian tribe, or port district that 22
is represented on the governing board of a regional fire protection 23
service authority. 24
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p. 5 HB 2326