Local government fund use

AN ACT Relating to providing local governments tax resources and 1
fund flexibility; amending RCW 82.46.075, 82.14.530, 71.20.110, 2
84.52.043, 84.52.043, 84.52.010, 84.52.010, 84.55.005, 84.55.050, and 3
82.14.049; reenacting and amending RCW 82.46.035; adding a new 4
section to chapter 82.14 RCW; adding a new chapter to Title 36 RCW; 5
creating new sections; providing effective dates; and providing 6
expiration dates. 7
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:8
Part I9
Use of Local Real Estate Excise Tax Revenues10
Sec. 101. RCW 82.46.035 and 2025 c 85 s 2 and 2025 c 159 s 5 are 11
each reenacted and amended to read as follows: 12
(1) The legislative authority of any county or city must identify 13
in the adopted budget the capital projects funded in whole or in part 14
from the proceeds of the tax authorized in this section, and must 15
indicate that such tax is intended to be in addition to other funds 16
that may be reasonably available for such capital projects.17
(2) The legislative authority of any county or any city that 18
plans under RCW 36.70A.040(1) may impose an additional excise tax on 19
each sale of real property in the unincorporated areas of the county 20
H-2528.3
HOUSE BILL 2442
State of Washington 69th Legislature 2026 Regular Session
By Representatives Berg, Duerr, Parshley, Tharinger, Ryu, Zahn,
Wylie, Scott, Peterson, Simmons, Ramel, Bergquist, Ormsby, Pollet,
and Macri
Read first time 01/13/26. Referred to Committee on Finance.
p. 1 HB 2442
for the county tax and in the corporate limits of the city for the 1
city tax at a rate not exceeding 0.25 percent of the selling price. 2
Any county choosing to plan under RCW 36.70A.040(2) and any city 3
within such a county may only adopt an ordinance imposing the excise 4
tax authorized by this section if the ordinance is first authorized 5
by a proposition approved by a majority of the voters of the taxing 6
district voting on the proposition at a general election held within 7
the district or at a special election within the taxing district 8
called by the district for the purpose of submitting such proposition 9
to the voters. 10
(3) Except as provided in subsection (5) of this section, 11
revenues generated from the tax imposed under subsection (2) of this 12
section must be used by such counties and cities solely for capital 13
projects specified in a capital facilities plan element of a 14
comprehensive plan. However, revenues (a) pledged by such counties 15
and cities to debt retirement prior to March 1, 1992, may continue to 16
be used for that purpose until the original debt for which the 17
revenues were pledged is retired, or (b) committed prior to March 1, 18
1992, by such counties or cities to a project may continue to be used 19
for that purpose until the project is completed. 20
(4) As used in this section, "city" means any city or town and 21
"capital project" means those public works projects or public 22
investments of a local government for: 23
(a) Planning, acquisition, construction, reconstruction, repair, 24
replacement, rehabilitation, or improvement of streets, roads, 25
highways, sidewalks, street and road lighting systems, traffic 26
signals, bridges, domestic water systems, storm and sanitary sewer 27
systems; 28
(b) Planning, construction, reconstruction, repair, 29
rehabilitation, or improvement of parks; 30
(c)(i) Planning, construction, reconstruction, repair, 31
rehabilitation, or improvement of either of the following categories 32
of airports: 33
(A) Airports included in the most recent Washington aviation 34
system plan published by the Washington department of transportation 35
aviation division; and 36
(B) Airports included in the national plan of integrated airport 37
systems with less than 10,000 annual enplanements as determined by 38
the most recent enplanement data published by the federal aviation 39
administration. 40
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(ii) "Capital project" does not include the installation or 1
improvement of fuel systems for the distribution of leaded fuel at an 2
airport as described in this subsection (5)(c); ((and))3
(d) Planning, acquisition, construction, reconstruction, repair, 4
replacement, rehabilitation, or improvement of facilities for those 5
experiencing homelessness and affordable housing projects; ((and6
(d))) (e) Any use allowed under RCW 82.46.010; and7
(f) Abatement of nuisance properties. 8
(5) Revenues generated by the tax imposed under subsection (2) of 9
this section may be used towards planning, acquisition, construction, 10
reconstruction, repair, replacement, rehabilitation, or improvement 11
of facilities for those experiencing homelessness and affordable 12
housing projects that are supported through an interlocal housing 13
collaboration as established under chapter 39.34 RCW.14
(6) A county or city may use the greater of $100,000 or 25 15
percent of available funds for capital projects as defined in 16
subsection (4)(d) of this section. The limits in this subsection do 17
not apply to any county or city that used revenue under this section 18
for the acquisition, construction, improvement, or rehabilitation of 19
facilities to provide housing for the homeless prior to June 30, 20
2019. 21
(7) A county or city using funds for uses in subsection (4)(d) of 22
this section must document in its plan under RCW 36.70A.070(3) that 23
it has funds during the next two years for capital projects in 24
subsection (4)(a) and (b) of this section. 25
(8) When the governor files a notice of noncompliance under RCW 26
36.70A.340 with the secretary of state and the appropriate county or 27
city, the county or city's authority to impose the additional excise 28
tax under this section is temporarily rescinded until the governor 29
files a subsequent notice rescinding the notice of noncompliance.30
Part II31
City or County Imposed Real Estate Excise Tax for the Development of 32
Affordable Housing33
Sec. 201. RCW 82.46.075 and 2002 c 343 s 1 are each amended to 34
read as follows: 35
(1)(a) Subject to subsection ((s (4) and)) (5) of this section, 36
the legislative authority of any county may impose an additional 37
excise tax on the purchase and sale of real property in the county at 38
p. 3 HB 2442
the rate of ((one-half of one )) up to 0.5 percent of the selling 1
price. The proceeds of the tax shall be used exclusively for the 2
development of affordable housing including acquisition, building, 3
rehabilitation, and maintenance and operation of housing for very 4
low, low, and moderate-income persons and those with special needs.5
(b) If a county imposes a tax authorized under (a) of this 6
subsection after a city located in that county has imposed the tax 7
authorized under subsection (2) of this section, the county must 8
provide a credit against its tax for the full amount of tax imposed 9
by the city.10
(2)(a) Subject to subsection (5) of this section, the legislative 11
authority of a city may impose an excise tax on the purchase and sale 12
of real property in the city at the rate of up to 0.5 percent of the 13
selling price if:14
(i) The county in which the city is located has adopted a 15
resolution of intent stating that they do not intend to impose the 16
excise tax under this section; or17
(ii) The county in which the city is located has not imposed the 18
excise tax under this section by January 1, 2028.19
(b) The proceeds of the tax must be used exclusively for the 20
development of affordable housing, including acquisition, building, 21
rehabilitation, and maintenance and operation of housing, for very 22
low, low, and moderate-income persons and those with special needs.23
(3) Revenues generated from the tax imposed under this section 24
shall be placed in an affordable housing account administered by the 25
county or city . Disbursements from the account shall be made 26
following a competitive grant and loan process. The county or city 27
legislative authority shall determine a mechanism for receiving grant 28
and loan applications, and criteria by which the applications shall 29
be approved and funded. Eligible recipients of grants and loans from 30
the account shall be private nonprofit, affordable housing providers, 31
the housing authority for the county or city , or other housing 32
programs conducted or funded by a public agency, or by a public 33
agency in partnership with a private nonprofit entity.34
(((3))) (4) The taxes imposed under this section shall be imposed 35
in the same manner and on the same occurrences, and are subject to 36
the same conditions, as the taxes under chapter 82.45 RCW, except 37
that the tax shall be the obligation of both the purchaser and the 38
seller, as determined by the county or city legislative authority, 39
with at least ((one-half)) 0.5 of the obligation being that of the 40
p. 4 HB 2442
purchaser. The county or city may enforce the obligation through an 1
action of debt against the purchaser or seller or may foreclose the 2
lien on the property in the same manner prescribed for the 3
foreclosure of mortgages. The imposition of the tax is effective 4
((thirty)) 30 days after the election at which the tax is authorized.5
(((4))) (5)(a) No tax may be imposed under this section unless 6
approved by a majority of the voters of the county or city voting, 7
for a specified period and for a specified maximum rate. This vote 8
must follow either: 9
(i) The adoption of a resolution by the county or city 10
legislative authority proposing this action; or 11
(ii) The filing of a petition proposing this action with the 12
county or city auditor, signed by county or city voters at least 13
equal in number to ((ten)) 10 percent of the total number of voters 14
in the county or city who voted in the preceding general election.15
(b) The ballot proposition shall be submitted to the voters of 16
the county or city at the next general election occurring at least 17
((sixty)) 60 days after a petition is filed, or at any special 18
election prior to this general election called for this purpose by 19
the county or city legislative authority. 20
(((5) No tax may be imposed under this section unless the county 21
imposes a tax under RCW 82.46.070 at the maximum rate and the tax was 22
imposed by January 1, 2003.))23
(6) A plan for the expenditure of the proceeds of the tax imposed 24
by this section shall be prepared by the county or city legislative 25
authority at least ((sixty)) 60 days before the election if the 26
proposal is initiated by resolution of the county or city legislative 27
authority, or within six months after the tax has been authorized by 28
the voters if the proposal is initiated by petition. Prior to the 29
adoption of this plan, the elected officials of cities located within 30
the county shall be consulted and at least one public hearing shall 31
be held to obtain public comment. The proceeds of the tax shall be 32
expended in conformance with this plan. 33
Part III34
County Public Utility Tax35
NEW SECTION. Sec. 301. (1) Subject to the conditions and 36
requirements of this section, the legislative authority of any county 37
may impose an excise tax on the privilege of engaging in business as 38
p. 5 HB 2442
a utility. The tax is equal to the gross income of the utility 1
derived from providing service to consumers within the unincorporated 2
areas of the county multiplied by the rate imposed by the legislative 3
authority. 4
(2) A county may not impose a rate of tax that exceeds three 5
percent. 6
(3) A utility subject to tax under this section must add the tax 7
to the rates or charges it makes for utility services and separately 8
state the amount of tax on billings. 9
(4) A county may initially impose the tax authorized under this 10
section only on the first day of a calendar quarter and no sooner 11
than 75 days from the date the county adopts the ordinance or 12
resolution imposing the tax. 13
(5) A county may provide exemptions for sales by utilities to 14
business customers, such as manufacturing facilities, aircraft repair 15
facilities, industrial parks, industrial facilities, farm businesses, 16
and computer data centers. A county may not provide a general 17
exemption for sales by utilities to residential customers unless 18
business customers are also exempt. 19
(6) A county must allow a credit against the tax imposed under 20
the authority of this section for the amount of any similar utility 21
tax imposed by a city or town on the same taxable event. The credit 22
required by this subsection may not exceed the amount of tax 23
otherwise due. 24
(7) A county imposing the tax must use 0.2 percent of the revenue 25
it receives from the tax exclusively to assist low-income residents 26
with utility costs. 27
(8) Any taxes collected by a utility in compliance with this 28
section are not subject to the public utility tax under chapter 82.16 29
RCW. 30
NEW SECTION. Sec. 302. The definitions in this section apply 31
throughout this chapter unless the context clearly requires 32
otherwise.33
(1) "Cable service utility" means a person providing cable 34
service as defined in the federal telecommunications act of 1996.35
(2) "Electrical power utility" means a light and power business 36
as defined in RCW 82.16.010. 37
(3) "Gas utility" means a gas distribution business as defined in 38
RCW 82.16.010. 39
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(4) "Gross income" has the same meaning as provided in RCW 1
82.16.010. 2
(5) "Sewer utility" means a sewerage collection business as that 3
term is used in chapter 82.16 RCW. 4
(6) "Solid waste utility" means a solid waste collection business 5
as defined in RCW 82.18.010. 6
(7) "Telephone utility" means a person providing 7
telecommunications service as defined in RCW 82.04.065.8
(8) "Utility" means an electrical power utility, gas utility, 9
telephone utility, water utility, sewer utility, solid waste utility, 10
or cable service utility. 11
(9) "Water utility" means a water distribution business as 12
defined in RCW 82.16.010. 13
Part IV14
Local Sales and Use Tax to Fund Services for Children and Families15
NEW SECTION. Sec. 401. The legislature finds that providing 16
additional services at the local level to get ahead of challenges 17
that many individuals face, particularly children, in order to thrive 18
is important for the success of the citizens of Washington.19
The legislature further finds that there are many services that 20
are not addressed through current funding options, including medicaid 21
and county behavioral health programs. Existing service gaps include 22
crisis stabilization, children mental health therapies, prevention 23
and early interventions, behavioral health modalities, and culturally 24
appropriate models for smaller community-based organizations. 25
Reaching children and their families early is one of the best ways to 26
reduce long-term needs and make a difference in overall mental health 27
status as well as reducing youth violence, drug use, and suicides.28
NEW SECTION. Sec. 402. A new section is added to chapter 82.14 29
RCW to read as follows: 30
(1) The legislative authority of a city or county may by 31
resolution or ordinance impose a sales and use tax in accordance with 32
the terms of this chapter. The rate of the tax imposed by the city or 33
county may not exceed 0.01 percent of the selling price, in the case 34
of the sales tax, or the value of the article used, in the case of 35
the use tax. This tax is in addition to other taxes authorized by law 36
and must be collected from those persons who are taxable by the state 37
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under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable 1
event within the city or county. 2
(2) Moneys collected under this section must be used solely for 3
the purpose of providing additional services that assist children and 4
their families, including: Child care; perinatal support services; 5
before-school and after-school based youth services that address 6
mental, social, behavioral, and physical health; workforce capacity 7
building; shelter and rental assistance; and client transportation.8
Part V9
Local Sales and Use Tax for Housing and Related Services10
Sec. 501. RCW 82.14.530 and 2021 c 27 s 1 are each amended to 11
read as follows: 12
(1)(a)(i) A county legislative authority may submit an 13
authorizing proposition to the county voters at a special or general 14
election and, if the proposition is approved by a majority of persons 15
voting, impose a sales and use tax in accordance with the terms of 16
this chapter. The title of each ballot measure must clearly state the 17
purposes for which the proposed sales and use tax will be used. The 18
rate of tax under this section may not exceed ((one-tenth of one )) 19
0.1 percent of the selling price in the case of a sales tax, or value 20
of the article used, in the case of a use tax. 21
(ii) As an alternative to the authority provided in (a)(i) of 22
this subsection, a county legislative authority may impose, without a 23
proposition approved by a majority of persons voting, a sales and use 24
tax in accordance with the terms of this chapter. The rate of tax 25
under this section may not exceed ((one-tenth of one)) 0.1 percent of 26
the selling price in the case of a sales tax, or value of the article 27
used, in the case of a use tax. 28
(b)(i) If a county does not impose the full tax rate authorized 29
under (a) of this subsection by September 30, 2020, any city 30
legislative authority located in that county may: 31
(A) Submit an authorizing proposition to the city voters at a 32
special or general election and, if the proposition is approved by a 33
majority of persons voting, impose the whole or remainder of the 34
sales and use tax rate in accordance with the terms of this chapter. 35
The title of each ballot measure must clearly state the purposes for 36
which the proposed sales and use tax will be used; or37
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(B) Impose, without a proposition approved by a majority of 1
persons voting, the whole or remainder of the sales and use tax rate 2
in accordance with the terms of this chapter. 3
(ii) The rate of tax under this section may not exceed ((one-4
tenth of one )) 0.1 percent of the selling price in the case of a 5
sales tax, or value of the article used, in the case of a use tax.6
(iii) A county with a population of greater than ((one million 7
five hundred thousand)) 1,500,000 may impose the tax authorized under 8
(a)(ii) of this subsection only if the county plans to spend at least 9
((thirty)) 30 percent of the moneys collected under this section that 10
are attributable to taxable activities or events within any city with 11
a population greater than ((sixty thousand )) 60,000 located in that 12
county within that city's boundaries. 13
(c) If a county imposes a tax authorized under (a) of this 14
subsection after a city located in that county has imposed the tax 15
authorized under (b) of this subsection, the county must provide a 16
credit against its tax for the full amount of tax imposed by a city.17
(d) The taxes authorized in this subsection are in addition to 18
any other taxes authorized by law and must be collected from persons 19
who are taxable by the state under chapters 82.08 and 82.12 RCW upon 20
the occurrence of any taxable event within the county for a county's 21
tax and within a city for a city's tax.22
(2)(a) Notwithstanding subsection (4) of this section, a minimum 23
of ((sixty)) 60 percent of the moneys collected under this section 24
must be used for the following purposes: 25
(i) Constructing or acquiring affordable housing, which may 26
include emergency, transitional, and supportive housing and new units 27
of affordable housing within an existing structure, and facilities 28
providing housing-related services, or acquiring land for these 29
purposes; or 30
(ii) Constructing or acquiring behavioral health-related 31
facilities, or acquiring land for these purposes; or32
(iii) Funding the rehabilitation, operations, and maintenance 33
costs of new and existing units of affordable housing and facilities 34
where housing-related programs are provided, or newly constructed 35
evaluation and treatment centers. 36
(b) The affordable housing and facilities providing housing-37
related programs in (a)(i) of this subsection may only be provided to 38
persons within any of the following population groups whose income is 39
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at or below ((sixty)) 60 percent of the median income of the county 1
imposing the tax: 2
(i) Persons with behavioral health disabilities;3
(ii) Veterans; 4
(iii) Senior citizens; 5
(iv) Persons who are homeless or at-risk of being homeless, 6
including families with children; 7
(v) Unaccompanied homeless youth or young adults;8
(vi) Persons with disabilities; or 9
(vii) Domestic violence survivors. 10
(c) The remainder of the moneys collected under this section must 11
be used for rental assistance, the operation, delivery, or evaluation 12
of behavioral health treatment programs and services , or housing-13
related services. 14
(3)(a) A county that imposes the tax under this section must 15
consult with a city before the county may construct or acquire any of 16
the facilities authorized under subsection (2)(a) of this section 17
within the city limits. 18
(b) Among other priorities, a county that acquires a facility 19
under subsection (2)(a) of this section must provide an opportunity 20
for 15 percent of the units provided at that facility to be provided 21
to individuals who are living in or near the city in which the 22
facility is located, or have ties to that community. The provisions 23
of this subsection (3)(b) do not apply if the county is unable to 24
identify sufficient individuals within the city in need of services 25
that meet the criteria provided in subsection (2)(b) of this section. 26
This prioritization must not jeopardize United States department of 27
housing and urban development funding for the continuum of care 28
program. 29
(4) A county that has not imposed the tax authorized under RCW 30
82.14.460 prior to October 9, 2015, but imposes the tax authorized 31
under this section after a city in that county has imposed the tax 32
authorized under RCW 82.14.460 prior to October 9, 2015, must enter 33
into an interlocal agreement with that city to determine how the 34
services and provisions described in subsection (2) of this section 35
will be allocated and funded in the city. 36
(5) To carry out the purposes of subsection (2)(a) and (b) of 37
this section, the legislative authority of the county or city 38
imposing the tax has the authority to issue general obligation or 39
revenue bonds within the limitations now or hereafter prescribed by 40
p. 10 HB 2442
the laws of this state, and may use, and is authorized to pledge, up 1
to ((fifty)) 50 percent of the moneys collected under this section 2
for repayment of such bonds, in order to finance the provision or 3
construction of affordable housing, facilities where housing-related 4
programs are provided, or evaluation and treatment centers described 5
in subsection (2)(a)(iii) of this section. 6
(6)(a) Moneys collected under this section may be used to offset 7
reductions in state or federal funds for the purposes described in 8
subsection (2) of this section. 9
(b) No more than ((ten)) 10 percent of the moneys collected under 10
this section may be used to supplant existing local funds.11
Part VI12
Veterans' Assistance Property Tax Levy and the Mental Health and 13
Developmental Disabilities Assistance Property Tax Levy14
Sec. 601. RCW 71.20.110 and 2013 c 123 s 1 are each amended to 15
read as follows: 16
(1)(a) In order to provide additional funds for the coordination 17
and provision of community services for persons with developmental 18
disabilities or mental health services, the county governing 19
authority of each county in the state must ((budget and )) levy 20
annually a tax in a sum equal to ((the amount which would be raised 21
by a levy of two and one-half )) 2.5 cents per ((thousand dollars )) 22
$1,000 of assessed value against the taxable property in the 23
county((, or as such amount is modified pursuant to subsection (2) or 24
(3) of this section,)) to be used for such purposes. ((However, all))25
(b) The levy required in this section must be:26
(i) Imposed by the legislative authority of the county as a 27
separate levy, independent of the regular property tax levy 28
authorized in RCW 84.52.043(1)(b); or29
(ii) Imposed by the legislative authority of the county as part 30
of its levy authorized in RCW 84.52.043(1)(b).31
(2) All or part of the funds collected from the tax levied for 32
the purposes of this section may be transferred to the state of 33
Washington, department of social and health services, for the purpose 34
of obtaining federal matching funds to provide and coordinate 35
community services for persons with developmental disabilities and 36
mental health services. In the event a county elects to transfer such 37
tax funds to the state for this purpose, the state must grant these 38
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moneys and the additional funds received as matching funds to 1
service-providing community agencies or community boards in the 2
county which has made such transfer, pursuant to the plan approved by 3
the county, as provided by chapters 71.24 and 71.28 RCW and by 4
chapter 71A.14 RCW, all as now or hereafter amended.5
(((2) The amount of a levy allocated to the purposes specified in 6
this section may be reduced in the same proportion as the regular 7
property tax levy of the county is reduced by chapter 84.55 RCW.8
(3)(a) The amount of a levy allocated to the purposes specified 9
in this section may be modified from the amount required by 10
subsection (1) of this section as follows:11
(i) If the certified levy is reduced from the preceding year's 12
certified levy, the amount of the levy allocated to the purposes 13
specified in this section may be reduced by no more than the same 14
percentage as the certified levy is reduced from the preceding year's 15
certified levy;16
(ii) If the certified levy is increased from the preceding year's 17
certified levy, the amount of the levy allocated to the purposes 18
specified in this section must be increased from the amount of the 19
levy so allocated in the previous year by at least the same 20
percentage as the certified levy is increased from the preceding 21
year's certified levy. However, the amount of the levy allocated to 22
the purposes specified in this section does not have to be increased 23
under this subsection (3)(a)(ii) for the portion of a certified levy 24
increase resulting from a voter-approved increase under RCW 84.55.050 25
that is dedicated to a specific purpose; or26
(iii) If the certified levy is unchanged from the preceding 27
year's certified levy, the amount of the levy allocated to the 28
purposes specified in this section must be equal to or greater than 29
the amount of the levy so allocated in the preceding year.30
(b) For purposes of this subsection, "certified levy" means the 31
property tax levy for general county purposes certified to the county 32
assessor as required by RCW 84.52.070, excluding any amounts 33
certified under chapters 84.69 and 84.68 RCW.34
(4) Subsections (2) and (3) of this section do not preclude a 35
county from increasing the levy amount in subsection (1) of this 36
section to an amount that is greater than the change in the regular 37
county levy.))38
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Sec. 602. RCW 84.52.043 and 2024 c 361 s 3 are each amended to 1
read as follows: 2
Within and subject to the limitations imposed by RCW 84.52.050 as 3
amended, the regular ad valorem tax levies upon real and personal 4
property by the taxing districts hereafter named are as follows:5
(1) Levies of the senior taxing districts are as follows: (a) The 6
levies by the state may not exceed the applicable aggregate rate 7
limit specified in RCW 84.52.065 (2) or (4) adjusted to the state 8
equalized value in accordance with the indicated ratio fixed by the 9
state department of revenue to be used exclusively for the support of 10
the common schools; (b) the levy by any county may not exceed $1.80 11
per $1,000 of assessed value; (c) the levy by any county pursuant to 12
RCW 73.08.080(1) may not exceed 27 cents per $1,000 of assessed value 13
or be less than 1.125 cents per $1,000 of assessed value; (d) the 14
levy by any road district may not exceed $2.25 per $1,000 of assessed 15
value; and (((d))) (e) the levy by any city or town may not exceed 16
$3.375 per $1,000 of assessed value. However, any county is hereby 17
authorized to increase its levy from $1.80 to a rate not to exceed 18
$2.475 per $1,000 of assessed value for general county purposes if 19
the total levies for both the county and any road district within the 20
county do not exceed $4.05 per $1,000 of assessed value, and no other 21
taxing district has its levy reduced as a result of the increased 22
county levy. 23
(2) The aggregate levies of junior taxing districts and senior 24
taxing districts, other than the state, may not exceed $5.90 per 25
$1,000 of assessed valuation. The term "junior taxing districts" 26
includes all taxing districts other than the state, counties, road 27
districts, cities, towns, port districts, and public utility 28
districts. The limitations provided in this subsection do not apply 29
to: (a) Levies at the rates provided by existing law by or for any 30
port or public utility district; (b) excess property tax levies 31
authorized in Article VII, section 2 of the state Constitution; (c) 32
levies for acquiring conservation futures as authorized under RCW 33
84.34.230; (d) levies for emergency medical care or emergency medical 34
services imposed under RCW 84.52.069; (e) levies to finance 35
affordable housing imposed under RCW 84.52.105; (f) the portions of 36
levies by metropolitan park districts that are protected under RCW 37
84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130; 38
(h) levies for criminal justice purposes under RCW 84.52.135; (i) the 39
portions of levies by fire protection districts and regional fire 40
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protection service authorities that are protected under RCW 1
84.52.125; (j) levies by counties for transit-related purposes under 2
RCW 84.52.140; (k) the portion of the levy by flood control zone 3
districts that are protected under RCW 84.52.816; (l) levies imposed 4
by a regional transit authority under RCW 81.104.175; (m) levies 5
imposed by any park and recreation district described under RCW 6
84.52.010(3)(a)(viii); (n) levies for veterans' assistance under RCW 7
73.08.080(1); (o) levies for developmental disabilities or mental 8
health services under RCW 71.20.110; (p) the portion of any levy 9
resulting from the correction of a levy error under RCW 84.52.085(3); 10
and (((o))) (q) levies for county hospital purposes under RCW 11
36.62.090. 12
Sec. 603. RCW 84.52.043 and 2024 c 361 s 4 are each amended to 13
read as follows: 14
Within and subject to the limitations imposed by RCW 84.52.050 as 15
amended, the regular ad valorem tax levies upon real and personal 16
property by the taxing districts hereafter named are as follows:17
(1) Levies of the senior taxing districts are as follows: (a) The 18
levies by the state may not exceed the applicable aggregate rate 19
limit specified in RCW 84.52.065 (2) or (4) adjusted to the state 20
equalized value in accordance with the indicated ratio fixed by the 21
state department of revenue to be used exclusively for the support of 22
the common schools; (b) the levy by any county may not exceed $1.80 23
per $1,000 of assessed value; (c) the levy by any county pursuant to 24
RCW 73.08.080(1) may not exceed 27 cents per $1,000 of assessed value 25
or be less than 1.125 cents per $1,000 of assessed value; (d) the 26
levy by any road district may not exceed $2.25 per $1,000 of assessed 27
value; and (((d))) (e) the levy by any city or town may not exceed 28
$3.375 per $1,000 of assessed value. However any county is hereby 29
authorized to increase its levy from $1.80 to a rate not to exceed 30
$2.475 per $1,000 of assessed value for general county purposes if 31
the total levies for both the county and any road district within the 32
county do not exceed $4.05 per $1,000 of assessed value, and no other 33
taxing district has its levy reduced as a result of the increased 34
county levy. 35
(2) The aggregate levies of junior taxing districts and senior 36
taxing districts, other than the state, may not exceed $5.90 per 37
$1,000 of assessed valuation. The term "junior taxing districts" 38
includes all taxing districts other than the state, counties, road 39
p. 14 HB 2442
districts, cities, towns, port districts, and public utility 1
districts. The limitations provided in this subsection do not apply 2
to: (a) Levies at the rates provided by existing law by or for any 3
port or public utility district; (b) excess property tax levies 4
authorized in Article VII, section 2 of the state Constitution; (c) 5
levies for acquiring conservation futures as authorized under RCW 6
84.34.230; (d) levies for emergency medical care or emergency medical 7
services imposed under RCW 84.52.069; (e) levies to finance 8
affordable housing imposed under RCW 84.52.105; (f) the portions of 9
levies by metropolitan park districts that are protected under RCW 10
84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130; 11
(h) levies for criminal justice purposes under RCW 84.52.135; (i) the 12
portions of levies by fire protection districts and regional fire 13
protection service authorities that are protected under RCW 14
84.52.125; (j) levies by counties for transit-related purposes under 15
RCW 84.52.140; (k) the portion of the levy by flood control zone 16
districts that are protected under RCW 84.52.816; (l) levies imposed 17
by a regional transit authority under RCW 81.104.175; (m) the portion 18
of any levy resulting from the correction of a levy error under RCW 19
84.52.085(3); ((and)) (n) levies for veterans' assistance under RCW 20
73.08.080(1); (o) levies for developmental disabilities or mental 21
health services under RCW 71.20.110; and (p) levies for county 22
hospital purposes under RCW 36.62.090. 23
Sec. 604. RCW 84.52.010 and 2024 c 361 s 5 are each amended to 24
read as follows: 25
(1) Except as is permitted under RCW 84.55.050, all taxes must be 26
levied or voted in specific amounts. 27
(2) The rate percent of all taxes for state and county purposes, 28
and purposes of taxing districts coextensive with the county, must be 29
determined, calculated and fixed by the county assessors of the 30
respective counties, within the limitations provided by law, upon the 31
assessed valuation of the property of the county, as shown by the 32
completed tax rolls of the county, and the rate percent of all taxes 33
levied for purposes of taxing districts within any county must be 34
determined, calculated, and fixed by the county assessors of the 35
respective counties, within the limitations provided by law, upon the 36
assessed valuation of the property of the taxing districts 37
respectively. 38
p. 15 HB 2442
(3) When a county assessor finds that the aggregate rate of tax 1
levy on any property, that is subject to the limitations set forth in 2
RCW 84.52.043 or 84.52.050, exceeds the limitations provided in 3
either of these sections, the assessor must recompute and establish a 4
consolidated levy in the following manner: 5
(a) The full certified rates of tax levy for state, county, 6
county road district, regional transit authority, and city or town 7
purposes must be extended on the tax rolls in amounts not exceeding 8
the limitations established by law; however, any state levy takes 9
precedence over all other levies and may not be reduced for any 10
purpose other than that required by RCW 84.55.010. If, as a result of 11
the levies imposed under RCW 36.54.130, 36.69.145 by a park and 12
recreation district described under (a)(viii) of this subsection (3), 13
73.08.080(1), 71.20.110, 84.34.230, 84.52.069, 84.52.105, 36.62.090, 14
the portion of the levy by a metropolitan park district that was 15
protected under RCW 84.52.120, 84.52.125, 84.52.135, and 84.52.140, 16
the portion of the levy by a flood control zone district that was 17
protected under RCW 84.52.816, and any portion of a levy resulting 18
from the correction of a levy error under RCW 84.52.085(3), the 19
combined rate of regular property tax levies that are subject to the 20
one percent limitation exceeds one percent of the true and fair value 21
of any property, then these levies must be reduced as follows:22
(i) The portion of any levy resulting from the correction of a 23
levy error under RCW 84.52.085(3) must be reduced until the combined 24
rate no longer exceeds one percent of the true and fair value of any 25
property or must be eliminated; 26
(ii) If the combined rate of regular property tax levies that are 27
subject to the one percent limitation still exceeds one percent of 28
the true and fair value of any property, the portion of the levy by a 29
flood control zone district that was protected under RCW 84.52.816 30
must be reduced until the combined rate no longer exceeds one percent 31
of the true and fair value of any property or must be eliminated;32
(iii) If the combined rate of regular property tax levies that 33
are subject to the one percent limitation still exceeds one percent 34
of the true and fair value of any property, the levy imposed by a 35
county under RCW 84.52.140 must be reduced until the combined rate no 36
longer exceeds one percent of the true and fair value of any property 37
or must be eliminated; 38
(iv) If the combined rate of regular property tax levies that are 39
subject to the one percent limitation still exceeds one percent of 40
p. 16 HB 2442
the true and fair value of any property, the portion of the levy by a 1
fire protection district or regional fire protection service 2
authority that is protected under RCW 84.52.125 must be reduced until 3
the combined rate no longer exceeds one percent of the true and fair 4
value of any property or must be eliminated; 5
(v) If the combined rate of regular property tax levies that are 6
subject to the one percent limitation still exceeds one percent of 7
the true and fair value of any property, the levy imposed by a county 8
under RCW 84.52.135 must be reduced until the combined rate no longer 9
exceeds one percent of the true and fair value of any property or 10
must be eliminated; 11
(vi) If the combined rate of regular property tax levies that are 12
subject to the one percent limitation still exceeds one percent of 13
the true and fair value of any property, the levy imposed by a ferry 14
district under RCW 36.54.130 must be reduced until the combined rate 15
no longer exceeds one percent of the true and fair value of any 16
property or must be eliminated; 17
(vii) If the combined rate of regular property tax levies that 18
are subject to the one percent limitation still exceeds one percent 19
of the true and fair value of any property, the portion of the levy 20
by a metropolitan park district that is protected under RCW 84.52.120 21
must be reduced until the combined rate no longer exceeds one percent 22
of the true and fair value of any property or must be eliminated;23
(viii) If the combined rate of regular property tax levies that 24
are subject to the one percent limitation still exceeds one percent 25
of the true and fair value of any property, then the levies imposed 26
under RCW 36.69.145 must be reduced until the combined rate no longer 27
exceeds one percent of the true and fair value of any property or 28
must be eliminated. This subsection (3)(a)(viii) only applies to a 29
park and recreation district located on an island and within a county 30
with a population exceeding 2,000,000; 31
(ix) If the combined rate of regular property tax levies that are 32
subject to the one percent limitation still exceeds one percent of 33
the true and fair value of any property, then the levies imposed 34
under RCW 84.34.230, 84.52.105, 36.62.090, and any portion of the 35
levy imposed under RCW 84.52.069 that is in excess of 30 cents per 36
$1,000 of assessed value, must be reduced on a pro rata basis until 37
the combined rate no longer exceeds one percent of the true and fair 38
value of any property or must be eliminated; and 39
p. 17 HB 2442
(x) If the combined rate of regular property tax levies that are 1
subject to the one percent limitation still exceeds one percent of 2
the true and fair value of any property, then the 30 cents per $1,000 3
of assessed value of tax levy imposed under RCW 84.52.069 must be 4
reduced until the combined rate no longer exceeds one percent of the 5
true and fair value of any property or eliminated. 6
(b) The certified rates of tax levy subject to these limitations 7
by all junior taxing districts imposing taxes on such property must 8
be reduced or eliminated as follows to bring the consolidated levy of 9
taxes on such property within the provisions of these limitations:10
(i) First, the certified property tax levy authorized under RCW 11
84.52.821 must be reduced on a pro rata basis or eliminated;12
(ii) Second, if the consolidated tax levy rate still exceeds 13
these limitations, the certified property tax levy rates of those 14
junior taxing districts authorized under RCW 36.68.525, 36.69.145 15
except a park and recreation district described under (a)(viii) of 16
this subsection, 35.95A.100, and 67.38.130 must be reduced on a pro 17
rata basis or eliminated; 18
(iii) Third, if the consolidated tax levy rate still exceeds 19
these limitations, the certified property tax levy rates of flood 20
control zone districts other than the portion of a levy protected 21
under RCW 84.52.816 must be reduced on a pro rata basis or 22
eliminated; 23
(iv) Fourth, if the consolidated tax levy rate still exceeds 24
these limitations, the certified property tax levy rates of all other 25
junior taxing districts, other than fire protection districts, 26
regional fire protection service authorities, library districts, the 27
first 50 cents per $1,000 of assessed valuation levies for 28
metropolitan park districts, and the first 50 cents per $1,000 of 29
assessed valuation levies for public hospital districts, must be 30
reduced on a pro rata basis or eliminated; 31
(v) Fifth, if the consolidated tax levy rate still exceeds these 32
limitations, the first 50 cents per $1,000 of assessed valuation 33
levies for metropolitan park districts created on or after January 1, 34
2002, must be reduced on a pro rata basis or eliminated;35
(vi) Sixth, if the consolidated tax levy rate still exceeds these 36
limitations, the certified property tax levy rates authorized to fire 37
protection districts under RCW 52.16.140 and 52.16.160 and regional 38
fire protection service authorities under RCW 52.26.140(1) (b) and 39
(c) must be reduced on a pro rata basis or eliminated; ((and))40
p. 18 HB 2442
(vii) Seventh, if the consolidated tax levy rate still exceeds 1
these limitations, the certified property tax levy rates authorized 2
for fire protection districts under RCW 52.16.130, regional fire 3
protection service authorities under RCW 52.26.140(1)(a), library 4
districts, metropolitan park districts created before January 1, 5
2002, under their first 50 cents per $1,000 of assessed valuation 6
levy, and public hospital districts under their first 50 cents per 7
$1,000 of assessed valuation levy, must be reduced on a pro rata 8
basis or eliminated;9
(viii) Eighth, if the consolidated tax levy rate still exceeds 10
these limitations, the certified property tax levy rates authorized 11
for veterans' assistance under RCW 73.08.080(1) must be reduced on a 12
pro rata basis or eliminated; and13
(ix) Ninth, if the consolidated tax levy rate still exceeds these 14
limitations, the certified property tax levy rates authorized for 15
developmental disabilities or mental health services under RCW 16
71.20.110(1) must be reduced on a pro rata basis or eliminated.17
Sec. 605. RCW 84.52.010 and 2024 c 361 s 6 are each amended to 18
read as follows: 19
(1) Except as is permitted under RCW 84.55.050, all taxes must be 20
levied or voted in specific amounts. 21
(2) The rate percent of all taxes for state and county purposes, 22
and purposes of taxing districts coextensive with the county, must be 23
determined, calculated and fixed by the county assessors of the 24
respective counties, within the limitations provided by law, upon the 25
assessed valuation of the property of the county, as shown by the 26
completed tax rolls of the county, and the rate percent of all taxes 27
levied for purposes of taxing districts within any county must be 28
determined, calculated and fixed by the county assessors of the 29
respective counties, within the limitations provided by law, upon the 30
assessed valuation of the property of the taxing districts 31
respectively. 32
(3) When a county assessor finds that the aggregate rate of tax 33
levy on any property, that is subject to the limitations set forth in 34
RCW 84.52.043 or 84.52.050, exceeds the limitations provided in 35
either of these sections, the assessor must recompute and establish a 36
consolidated levy in the following manner: 37
(a) The full certified rates of tax levy for state, county, 38
county road district, regional transit authority, and city or town 39
p. 19 HB 2442
purposes must be extended on the tax rolls in amounts not exceeding 1
the limitations established by law; however any state levy takes 2
precedence over all other levies and may not be reduced for any 3
purpose other than that required by RCW 84.55.010. If, as a result of 4
the levies imposed under RCW 36.54.130, 73.08.080(1), 84.34.230, 5
84.52.069, 84.52.105, 36.62.090, the portion of the levy by a 6
metropolitan park district that was protected under RCW 84.52.120, 7
84.52.125, 84.52.135, and 84.52.140, the portion of the levy by a 8
flood control zone district that was protected under RCW 84.52.816, 9
and the portion of any levy resulting from the correction of a levy 10
error under RCW 84.52.085(3), the combined rate of regular property 11
tax levies that are subject to the one percent limitation exceeds one 12
percent of the true and fair value of any property, then these levies 13
must be reduced as follows: 14
(i) The portion of any levy resulting from the correction of a 15
levy error under RCW 84.52.085(3) must be reduced until the combined 16
rate no longer exceeds one percent of the true and fair value of any 17
property or must be eliminated; 18
(ii) If the combined rate of regular property tax levies that are 19
subject to the one percent limitation still exceeds one percent of 20
the true and fair value of any property, the portion of the levy by a 21
flood control zone district that was protected under RCW 84.52.816 22
must be reduced until the combined rate no longer exceeds one percent 23
of the true and fair value of any property or must be eliminated;24
(iii) If the combined rate of regular property tax levies that 25
are subject to the one percent limitation still exceeds one percent 26
of the true and fair value of any property, the levy imposed by a 27
county under RCW 84.52.140 must be reduced until the combined rate no 28
longer exceeds one percent of the true and fair value of any property 29
or must be eliminated; 30
(iv) If the combined rate of regular property tax levies that are 31
subject to the one percent limitation still exceeds one percent of 32
the true and fair value of any property, the portion of the levy by a 33
fire protection district or regional fire protection service 34
authority that is protected under RCW 84.52.125 must be reduced until 35
the combined rate no longer exceeds one percent of the true and fair 36
value of any property or must be eliminated; 37
(v) If the combined rate of regular property tax levies that are 38
subject to the one percent limitation still exceeds one percent of 39
the true and fair value of any property, the levy imposed by a county 40
p. 20 HB 2442
under RCW 84.52.135 must be reduced until the combined rate no longer 1
exceeds one percent of the true and fair value of any property or 2
must be eliminated; 3
(vi) If the combined rate of regular property tax levies that are 4
subject to the one percent limitation still exceeds one percent of 5
the true and fair value of any property, the levy imposed by a ferry 6
district under RCW 36.54.130 must be reduced until the combined rate 7
no longer exceeds one percent of the true and fair value of any 8
property or must be eliminated; 9
(vii) If the combined rate of regular property tax levies that 10
are subject to the one percent limitation still exceeds one percent 11
of the true and fair value of any property, the portion of the levy 12
by a metropolitan park district that is protected under RCW 84.52.120 13
must be reduced until the combined rate no longer exceeds one percent 14
of the true and fair value of any property or must be eliminated;15
(viii) If the combined rate of regular property tax levies that 16
are subject to the one percent limitation still exceeds one percent 17
of the true and fair value of any property, then the levies imposed 18
under RCW 84.34.230, 84.52.105, 36.62.090, and any portion of the 19
levy imposed under RCW 84.52.069 that is in excess of 30 cents per 20
$1,000 of assessed value, must be reduced on a pro rata basis until 21
the combined rate no longer exceeds one percent of the true and fair 22
value of any property or must be eliminated; and 23
(ix) If the combined rate of regular property tax levies that are 24
subject to the one percent limitation still exceeds one percent of 25
the true and fair value of any property, then the 30 cents per $1,000 26
of assessed value of tax levy imposed under RCW 84.52.069 must be 27
reduced until the combined rate no longer exceeds one percent of the 28
true and fair value of any property or eliminated.29
(b) The certified rates of tax levy subject to these limitations 30
by all junior taxing districts imposing taxes on such property must 31
be reduced or eliminated as follows to bring the consolidated levy of 32
taxes on such property within the provisions of these limitations:33
(i) First, the certified property tax levy authorized under RCW 34
84.52.821 must be reduced on a pro rata basis or eliminated;35
(ii) Second, if the consolidated tax levy rate still exceeds 36
these limitations, the certified property tax levy rates of those 37
junior taxing districts authorized under RCW 36.68.525, 36.69.145, 38
35.95A.100, and 67.38.130 must be reduced on a pro rata basis or 39
eliminated; 40
p. 21 HB 2442
(iii) Third, if the consolidated tax levy rate still exceeds 1
these limitations, the certified property tax levy rates of flood 2
control zone districts other than the portion of a levy protected 3
under RCW 84.52.816 must be reduced on a pro rata basis or 4
eliminated; 5
(iv) Fourth, if the consolidated tax levy rate still exceeds 6
these limitations, the certified property tax levy rates of all other 7
junior taxing districts, other than fire protection districts, 8
regional fire protection service authorities, library districts, the 9
first 50 cents per $1,000 of assessed valuation levies for 10
metropolitan park districts, and the first 50 cents per $1,000 of 11
assessed valuation levies for public hospital districts, must be 12
reduced on a pro rata basis or eliminated; 13
(v) Fifth, if the consolidated tax levy rate still exceeds these 14
limitations, the first 50 cents per $1,000 of assessed valuation 15
levies for metropolitan park districts created on or after January 1, 16
2002, must be reduced on a pro rata basis or eliminated;17
(vi) Sixth, if the consolidated tax levy rate still exceeds these 18
limitations, the certified property tax levy rates authorized to fire 19
protection districts under RCW 52.16.140 and 52.16.160 and regional 20
fire protection service authorities under RCW 52.26.140(1) (b) and 21
(c) must be reduced on a pro rata basis or eliminated; ((and))22
(vii) Seventh, if the consolidated tax levy rate still exceeds 23
these limitations, the certified property tax levy rates authorized 24
for fire protection districts under RCW 52.16.130, regional fire 25
protection service authorities under RCW 52.26.140(1)(a), library 26
districts, metropolitan park districts created before January 1, 27
2002, under their first 50 cents per $1,000 of assessed valuation 28
levy, and public hospital districts under their first 50 cents per 29
$1,000 of assessed valuation levy, must be reduced on a pro rata 30
basis or eliminated;31
(viii) Eighth, if the consolidated tax levy rate still exceeds 32
these limitations, the certified property tax levy rates authorized 33
for veterans' assistance under RCW 73.08.080(1) must be reduced on a 34
pro rata basis or eliminated; and35
(ix) Ninth, if the consolidated tax levy rate still exceeds these 36
limitations, the certified property tax levy rates authorized for 37
developmental disabilities or mental health services under RCW 38
71.20.110(1) must be reduced on a pro rata basis or eliminated.39
p. 22 HB 2442
Sec. 606. RCW 84.55.005 and 2014 c 97 s 316 are each amended to 1
read as follows: 2
The definitions in this section apply throughout this chapter 3
unless the context clearly requires otherwise. 4
(1) "Inflation" means the percentage change in the implicit price 5
deflator for personal consumption expenditures for the United States 6
as published for the most recent twelve-month period by the bureau of 7
economic analysis of the federal department of commerce by September 8
25th of the year before the taxes are payable; 9
(2) "Limit factor" means: 10
(a) For taxing districts with a population of less than ten 11
thousand in the calendar year prior to the assessment year, one 12
hundred one percent; 13
(b) For taxing districts for which a limit factor is authorized 14
under RCW 84.55.0101, the lesser of the limit factor authorized under 15
that section or one hundred one percent; 16
(c) For the veterans' assistance levy under RCW 73.08.080(1), the 17
lesser of 101 percent or 100 percent plus inflation;18
(d) For the developmental disabilities and mental health services 19
levy under RCW 71.20.110(1), the lesser of 101 percent or 100 percent 20
plus inflation; and21
(e) For all other districts, the lesser of one hundred one 22
percent or one hundred percent plus inflation; and23
(3) "Regular property taxes" has the meaning given it in RCW 24
84.04.140. 25
Part VII26
Exceeding Regular Property Tax Levy Limitations27
Sec. 701. RCW 84.55.050 and 2024 c 114 s 1 are each amended to 28
read as follows: 29
(1) Subject to any otherwise applicable statutory dollar rate 30
limitations, regular property taxes may be levied by or for a taxing 31
district in an amount exceeding the limitations provided for in this 32
chapter if such levy is authorized by a proposition approved by a 33
majority of the voters of the taxing district voting on the 34
proposition at a general election held within the district or at a 35
special election within the taxing district called by the district 36
for the purpose of submitting such proposition to the voters. Any 37
election held pursuant to this section shall be held not more than 12 38
p. 23 HB 2442
months prior to the date on which the proposed levy , or the first of 1
the two consecutive levies, is to be made, except as provided in 2
subsection (2) of this section. The ballot of the proposition shall 3
state the dollar rate or rates, proposed for each year, up to two 4
consecutive years, and shall clearly state the conditions, if any, 5
which are applicable under subsection (4) of this section.6
(2) Subject to statutory dollar limitations, a proposition placed 7
before the voters under this section may authorize annual increases 8
in levies for multiple consecutive years, up to ((six)) 10 9
consecutive years, during which period each year's authorized maximum 10
legal levy shall be used as the base upon which an increased levy 11
limit for the succeeding year is computed, but the ballot proposition 12
must state the dollar rate proposed only for the first year of the 13
consecutive years and must state the limit factor, or a specified 14
index to be used for determining a limit factor, such as the consumer 15
price index, which need not be the same for all years, by which the 16
regular tax levy for the district may be increased in each of the 17
subsequent consecutive years. Elections for this purpose must be held 18
at a primary or general election. The title of each ballot measure 19
must state the limited purposes for which the proposed annual 20
increases during the specified period of up to ((six)) 10 consecutive 21
years shall be used. 22
(3) After a levy authorized pursuant to this section is made, the 23
dollar amount of such levy may not be used for the purpose of 24
computing the limitations for subsequent levies provided for in this 25
chapter, unless the ballot proposition expressly states that the levy 26
made under this section will be used for this purpose.27
(4) If expressly stated, a proposition placed before the voters 28
under subsection (1) or (2) of this section may: 29
(a) Use the dollar amount of ((a)) the final levy under 30
subsection (1) of this section, or the dollar amount of the final 31
levy under subsection (2) of this section, for the purpose of 32
computing the limitations for subsequent levies provided for in this 33
chapter; 34
(b) Limit the period for which the increased levy is to be made 35
under (a) of this subsection; 36
(c) Limit the purpose for which the increased levy is to be made 37
under (a) of this subsection, but if the limited purpose includes 38
making redemption payments on bonds; 39
p. 24 HB 2442
(i) For the county in which the state capitol is located, the 1
period for which the increased levies are made may not exceed 25 2
years; and 3
(ii) For districts other than a district under (c)(i) of this 4
subsection, the period for which the increased levies are made may 5
not exceed nine years; 6
(d) Set the levy or levies at a rate less than the maximum rate 7
allowed for the district; 8
(e) Provide that the exemption authorized by RCW 84.36.381 will 9
apply to the levy of any additional regular property taxes authorized 10
by voters; or 11
(f) Include any combination of the conditions in this subsection.12
(5) Except as otherwise expressly stated in an approved ballot 13
measure under this section, subsequent levies shall be computed as 14
if: 15
(a) The proposition under this section had not been approved; and16
(b) The taxing district had made levies at the maximum rates 17
which would otherwise have been allowed under this chapter during the 18
years levies were made under the proposition. 19
Part VIII20
Sales Tax on Rental Cars21
Sec. 801. RCW 82.14.049 and 2020 c 139 s 23 are each amended to 22
read as follows: 23
(1) The legislative authority of any county may impose a sales 24
and use tax, in addition to the tax authorized by RCW 82.14.030, upon 25
retail car rentals within the county that are taxable by the state 26
under chapters 82.08 and 82.12 RCW. The rate of tax is one percent of 27
the selling price in the case of a sales tax or rental value of the 28
vehicle in the case of a use tax. Proceeds of the tax may not be used 29
to subsidize any professional sports team and must be used solely for 30
the following purposes: 31
(a) Acquiring, constructing, maintaining, or operating public 32
sports stadium facilities; 33
(b) Engineering, planning, financial, legal, or professional 34
services incidental to public sports stadium facilities;35
(c) Youth or amateur sport activities or facilities; ((or))36
(d) Debt or refinancing debt issued for the purposes of 37
subsection (1) of this section; or38
p. 25 HB 2442
(e) Criminal justice purposes as defined in RCW 82.14.345.1
(2) In a county of ((one million )) 1,000,000 or more, at least 2
((seventy-five)) 75 percent of the tax imposed under this section 3
must be used to retire the debt on the stadium under RCW 4
67.28.180(2)(b)(i)(B), until that debt is fully retired.5
Part IX6
Miscellaneous7
NEW SECTION. Sec. 901. Sections 301 and 302 of this act 8
constitute a new chapter in Title 36 RCW.9
NEW SECTION. Sec. 902. Sections 601 through 606 of this act 10
apply to taxes levied for collection in 2027 and thereafter.11
NEW SECTION. Sec. 903. Section 602 of this act expires January 12
1, 2027.13
NEW SECTION. Sec. 904. Section 603 of this act takes effect 14
January 1, 2027.15
NEW SECTION. Sec. 905. Section 604 of this act expires January 16
1, 2027.17
NEW SECTION. Sec. 906. Section 605 of this act takes effect 18
January 1, 2027.19
NEW SECTION. Sec. 907. Except for sections 603 and 605 of this 20
act, this act takes effect July 1, 2026.21
--- END ---
p. 26 HB 2442