Parks districts sales tax

AN ACT Relating to authorizing a new sales and use tax for parks 1
districts that can be imposed with voter approval; adding a new 2
section to chapter 35.61 RCW; adding a new section to chapter 36.69 3
RCW; adding a new section to chapter 82.14 RCW; and creating a new 4
section. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:6
NEW SECTION. Sec. 1. (1) The legislature finds that areas of 7
Washington state continue to experience rapid population growth, with 8
the office of financial management projecting the state to exceed 9
9,000,000 residents by 2040. This growth places increased pressure on 10
parks and recreation systems that contribute to Washingtonians' 11
quality of life.12
(2) The legislature further finds that local parks and recreation 13
agencies can face long-term structural funding challenges, including 14
deferred maintenance, increasing operational costs, and heavy demand 15
for athletic fields, trails, and recreation spaces. Participation in 16
youth and adult sports has grown substantially, creating significant 17
pressure for additional athletic field capacity, upgraded facilities, 18
and year-round access. 19
(3) Therefore, it is the intent of the legislature to authorize a 20
local option voter-approved sales tax that will allow local 21
H-3251.1
HOUSE BILL 2726
State of Washington 69th Legislature 2026 Regular Session
By Representatives Eslick and Zahn
Read first time 02/04/26. Referred to Committee on Finance.
p. 1 HB 2726
jurisdictions to support the preservation, maintenance, and 1
development of parks, trails, and recreation facilities.2
NEW SECTION. Sec. 2. A new section is added to chapter 35.61 3
RCW to read as follows: 4
A metropolitan park district may impose a sales and use tax as 5
provided for, and under the conditions set out in, section 4 of this 6
act. 7
NEW SECTION. Sec. 3. A new section is added to chapter 36.69 8
RCW to read as follows: 9
A park and recreation district may impose a sales and use tax as 10
provided for, and under the conditions set out in, section 4 of this 11
act. 12
NEW SECTION. Sec. 4. A new section is added to chapter 82.14 13
RCW to read as follows: 14
(1) The legislative authority of a city, county, metropolitan 15
park district governed by chapter 35.61 RCW, or park and recreation 16
district governed by chapter 36.69 RCW may submit a proposition to 17
the voters at a special or general election for the imposition of a 18
sales and use tax. If approved by a majority of voters, the 19
jurisdiction may impose a sales and use tax as provided in this 20
section. 21
(2) The tax authorized under this section is in addition to other 22
taxes authorized by law and must be collected from those taxable 23
under chapters 82.08 and 82.12 RCW. The rate of tax may not exceed 24
0.2 percent of the selling price in the case of a sales tax or value 25
of the article used in the case of a use tax. 26
(3) If the jurisdictions of a metropolitan park district and a 27
park and recreation district overlap, and both districts impose the 28
tax, the district which imposed the tax subsequently must provide a 29
credit against its tax for the value of the tax of any district that 30
had earlier imposed the tax to the extent that the combined rate of 31
tax would exceed 0.2 percent of the selling price in the case of a 32
sales tax or value of the article used in the case of a use tax.33
(4) Revenues collected under this section must be used for 34
acquiring, constructing, improving, and maintaining parks, trails, 35
athletic fields, and recreation facilities. Up to three percent of 36
revenues may be used for administration. 37
p. 2 HB 2726
(5) Except as provided in subsection (6) of this section, the tax 1
may not be imposed for more than 10 years. The tax may be extended 2
for additional 10-year periods with subsequent voter approval.3
(6) A tax first imposed after July 1, 2027, may be imposed for a 4
period exceeding 10 years, but not exceeding 20 years, if the ballot 5
proposition dedicates the revenues received under this section to the 6
repayment of indebtedness incurred for purposes authorized under this 7
section. 8
(7) To carry out the purposes of this section, a jurisdiction 9
imposing the tax may issue general obligation or revenue bonds, 10
subject to applicable statutory limitations, for a term not to exceed 11
20 years, and may pledge revenues authorized under this section for 12
repayment of such bonds. The tax imposed under subsection (6) of this 13
section may remain in effect for the duration necessary to retire the 14
indebtedness approved by the voters. 15
--- END ---
p. 3 HB 2726