Public health clinics/tax

AN ACT Relating to county property tax levies for public health 1
clinic purposes; amending RCW 84.52.043, 84.52.043, 84.52.010, and 2
84.52.010; adding a new section to chapter 84.52 RCW; providing an 3
effective date; and providing an expiration date. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
NEW SECTION. Sec. 1. A new section is added to chapter 84.52 6
RCW to read as follows: 7
(1) A county, at the time of levying general taxes, may levy an 8
additional regular property tax, not to exceed five cents per $1,000 9
of assessed value in any one year, in accordance with this section.10
(2) Any tax imposed under this section may only be used for the 11
operation, maintenance, and capital expenses of public health 12
clinics. 13
(3) The limitations in RCW 84.52.043 do not apply to the tax levy 14
authorized in this section and the limitation in RCW 84.55.010 does 15
not apply to the first year the tax levy is imposed under this 16
section. 17
(4) For the purposes of this section, "public health clinic" 18
means a fixed or mobile, publicly operated site for the provision of 19
low-barrier public health and other related services including, but 20
not limited to: Primary, dental, and reproductive health care; 21
S-1081.1
SENATE BILL 5709
State of Washington 69th Legislature 2025 Regular Session
By Senators Alvarado, Saldaña, Pedersen, Slatter, Dhingra, Hasegawa,
Nobles, and Valdez
Read first time 02/07/25. Referred to Committee on Ways & Means.
p. 1 SB 5709
treatment, control, and prevention of communicable diseases, 1
substance use disorder, and other health conditions; maternal, 2
infant, child, and family health and nutrition; behavioral health 3
care; assistance with health plan enrollment; and access and 4
referrals to other community services. 5
Sec. 2. RCW 84.52.043 and 2024 c 361 s 3 are each amended to 6
read as follows: 7
Within and subject to the limitations imposed by RCW 84.52.050 as 8
amended, the regular ad valorem tax levies upon real and personal 9
property by the taxing districts hereafter named are as follows:10
(1) Levies of the senior taxing districts are as follows: (a) The 11
levies by the state may not exceed the applicable aggregate rate 12
limit specified in RCW 84.52.065 (2) or (4) adjusted to the state 13
equalized value in accordance with the indicated ratio fixed by the 14
state department of revenue to be used exclusively for the support of 15
the common schools; (b) the levy by any county may not exceed $1.80 16
per $1,000 of assessed value; (c) the levy by any road district may 17
not exceed $2.25 per $1,000 of assessed value; and (d) the levy by 18
any city or town may not exceed $3.375 per $1,000 of assessed value. 19
However, any county is hereby authorized to increase its levy from 20
$1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for 21
general county purposes if the total levies for both the county and 22
any road district within the county do not exceed $4.05 per $1,000 of 23
assessed value, and no other taxing district has its levy reduced as 24
a result of the increased county levy. 25
(2) The aggregate levies of junior taxing districts and senior 26
taxing districts, other than the state, may not exceed $5.90 per 27
$1,000 of assessed valuation. The term "junior taxing districts" 28
includes all taxing districts other than the state, counties, road 29
districts, cities, towns, port districts, and public utility 30
districts. The limitations provided in this subsection do not apply 31
to: (a) Levies at the rates provided by existing law by or for any 32
port or public utility district; (b) excess property tax levies 33
authorized in Article VII, section 2 of the state Constitution; (c) 34
levies for acquiring conservation futures as authorized under RCW 35
84.34.230; (d) levies for emergency medical care or emergency medical 36
services imposed under RCW 84.52.069; (e) levies to finance 37
affordable housing imposed under RCW 84.52.105; (f) the portions of 38
levies by metropolitan park districts that are protected under RCW 39
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84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130; 1
(h) levies for criminal justice purposes under RCW 84.52.135; (i) the 2
portions of levies by fire protection districts and regional fire 3
protection service authorities that are protected under RCW 4
84.52.125; (j) levies by counties for transit-related purposes under 5
RCW 84.52.140; (k) the portion of the levy by flood control zone 6
districts that are protected under RCW 84.52.816; (l) levies imposed 7
by a regional transit authority under RCW 81.104.175; (m) levies 8
imposed by any park and recreation district described under RCW 9
84.52.010(3)(a)(viii); (n) the portion of any levy resulting from the 10
correction of a levy error under RCW 84.52.085(3); ((and)) (o) levies 11
for county hospital purposes under RCW 36.62.090; and (p) levies for 12
county public health clinic operations, maintenance, and capital 13
expenses. 14
Sec. 3. RCW 84.52.043 and 2024 c 361 s 4 are each amended to 15
read as follows: 16
Within and subject to the limitations imposed by RCW 84.52.050 as 17
amended, the regular ad valorem tax levies upon real and personal 18
property by the taxing districts hereafter named are as follows:19
(1) Levies of the senior taxing districts are as follows: (a) The 20
levies by the state may not exceed the applicable aggregate rate 21
limit specified in RCW 84.52.065 (2) or (4) adjusted to the state 22
equalized value in accordance with the indicated ratio fixed by the 23
state department of revenue to be used exclusively for the support of 24
the common schools; (b) the levy by any county may not exceed $1.80 25
per $1,000 of assessed value; (c) the levy by any road district may 26
not exceed $2.25 per $1,000 of assessed value; and (d) the levy by 27
any city or town may not exceed $3.375 per $1,000 of assessed value. 28
However any county is hereby authorized to increase its levy from 29
$1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for 30
general county purposes if the total levies for both the county and 31
any road district within the county do not exceed $4.05 per $1,000 of 32
assessed value, and no other taxing district has its levy reduced as 33
a result of the increased county levy. 34
(2) The aggregate levies of junior taxing districts and senior 35
taxing districts, other than the state, may not exceed $5.90 per 36
$1,000 of assessed valuation. The term "junior taxing districts" 37
includes all taxing districts other than the state, counties, road 38
districts, cities, towns, port districts, and public utility 39
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districts. The limitations provided in this subsection do not apply 1
to: (a) Levies at the rates provided by existing law by or for any 2
port or public utility district; (b) excess property tax levies 3
authorized in Article VII, section 2 of the state Constitution; (c) 4
levies for acquiring conservation futures as authorized under RCW 5
84.34.230; (d) levies for emergency medical care or emergency medical 6
services imposed under RCW 84.52.069; (e) levies to finance 7
affordable housing imposed under RCW 84.52.105; (f) the portions of 8
levies by metropolitan park districts that are protected under RCW 9
84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130; 10
(h) levies for criminal justice purposes under RCW 84.52.135; (i) the 11
portions of levies by fire protection districts and regional fire 12
protection service authorities that are protected under RCW 13
84.52.125; (j) levies by counties for transit-related purposes under 14
RCW 84.52.140; (k) the portion of the levy by flood control zone 15
districts that are protected under RCW 84.52.816; (l) levies imposed 16
by a regional transit authority under RCW 81.104.175; (m) the portion 17
of any levy resulting from the correction of a levy error under RCW 18
84.52.085(3); ((and)) (n) levies for county hospital purposes under 19
RCW 36.62.090; and (o) levies for county public health clinic 20
operations, maintenance, and capital expenses. 21
Sec. 4. RCW 84.52.010 and 2024 c 361 s 5 are each amended to 22
read as follows: 23
(1) Except as is permitted under RCW 84.55.050, all taxes must be 24
levied or voted in specific amounts. 25
(2) The rate percent of all taxes for state and county purposes, 26
and purposes of taxing districts coextensive with the county, must be 27
determined, calculated and fixed by the county assessors of the 28
respective counties, within the limitations provided by law, upon the 29
assessed valuation of the property of the county, as shown by the 30
completed tax rolls of the county, and the rate percent of all taxes 31
levied for purposes of taxing districts within any county must be 32
determined, calculated, and fixed by the county assessors of the 33
respective counties, within the limitations provided by law, upon the 34
assessed valuation of the property of the taxing districts 35
respectively. 36
(3) When a county assessor finds that the aggregate rate of tax 37
levy on any property, that is subject to the limitations set forth in 38
RCW 84.52.043 or 84.52.050, exceeds the limitations provided in 39
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either of these sections, the assessor must recompute and establish a 1
consolidated levy in the following manner: 2
(a) The full certified rates of tax levy for state, county, 3
county road district, regional transit authority, and city or town 4
purposes must be extended on the tax rolls in amounts not exceeding 5
the limitations established by law; however, any state levy takes 6
precedence over all other levies and may not be reduced for any 7
purpose other than that required by RCW 84.55.010. If, as a result of 8
the levies imposed under RCW 36.54.130, 36.69.145 by a park and 9
recreation district described under (a)(viii) of this subsection (3), 10
84.34.230, 84.52.069, 84.52.105, 36.62.090, section 1 of this act, 11
the portion of the levy by a metropolitan park district that was 12
protected under RCW 84.52.120, 84.52.125, 84.52.135, and 84.52.140, 13
the portion of the levy by a flood control zone district that was 14
protected under RCW 84.52.816, and any portion of a levy resulting 15
from the correction of a levy error under RCW 84.52.085(3), the 16
combined rate of regular property tax levies that are subject to the 17
one percent limitation exceeds one percent of the true and fair value 18
of any property, then these levies must be reduced as follows:19
(i) The portion of any levy resulting from the correction of a 20
levy error under RCW 84.52.085(3) must be reduced until the combined 21
rate no longer exceeds one percent of the true and fair value of any 22
property or must be eliminated; 23
(ii) 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, the portion of the levy by a 26
flood control zone district that was protected under RCW 84.52.816 27
must be reduced until the combined rate no longer exceeds one percent 28
of the true and fair value of any property or must be eliminated;29
(iii) If the combined rate of regular property tax levies that 30
are subject to the one percent limitation still exceeds one percent 31
of the true and fair value of any property, the levy imposed by a 32
county under RCW 84.52.140 must be reduced until the combined rate no 33
longer exceeds one percent of the true and fair value of any property 34
or must be eliminated; 35
(iv) If the combined rate of regular property tax levies that are 36
subject to the one percent limitation still exceeds one percent of 37
the true and fair value of any property, the portion of the levy by a 38
fire protection district or regional fire protection service 39
authority that is protected under RCW 84.52.125 must be reduced until 40
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the combined rate no longer exceeds one percent of the true and fair 1
value of any property or must be eliminated; 2
(v) If the combined rate of regular property tax levies that are 3
subject to the one percent limitation still exceeds one percent of 4
the true and fair value of any property, the levy imposed by a county 5
under RCW 84.52.135 must be reduced until the combined rate no longer 6
exceeds one percent of the true and fair value of any property or 7
must be eliminated; 8
(vi) If the combined rate of regular property tax levies that are 9
subject to the one percent limitation still exceeds one percent of 10
the true and fair value of any property, the levy imposed by a ferry 11
district under RCW 36.54.130 must be reduced until the combined rate 12
no longer exceeds one percent of the true and fair value of any 13
property or must be eliminated; 14
(vii) If the combined rate of regular property tax levies that 15
are subject to the one percent limitation still exceeds one percent 16
of the true and fair value of any property, the portion of the levy 17
by a metropolitan park district that is protected under RCW 84.52.120 18
must be reduced until the combined rate no longer exceeds one percent 19
of the true and fair value of any property or must be eliminated;20
(viii) If the combined rate of regular property tax levies that 21
are subject to the one percent limitation still exceeds one percent 22
of the true and fair value of any property, then the levies imposed 23
under RCW 36.69.145 must be reduced until the combined rate no longer 24
exceeds one percent of the true and fair value of any property or 25
must be eliminated. This subsection (3)(a)(viii) only applies to a 26
park and recreation district located on an island and within a county 27
with a population exceeding 2,000,000; 28
(ix) If the combined rate of regular property tax levies that are 29
subject to the one percent limitation still exceeds one percent of 30
the true and fair value of any property, then the levies imposed 31
under RCW 84.34.230, 84.52.105, 36.62.090, section 1 of this act, and 32
any portion of the levy imposed under RCW 84.52.069 that is in excess 33
of 30 cents per $1,000 of assessed value, must be reduced on a pro 34
rata basis until the combined rate no longer exceeds one percent of 35
the true and fair value of any property or must be eliminated; and36
(x) If the combined rate of regular property tax levies that are 37
subject to the one percent limitation still exceeds one percent of 38
the true and fair value of any property, then the 30 cents per $1,000 39
of assessed value of tax levy imposed under RCW 84.52.069 must be 40
p. 6 SB 5709
reduced until the combined rate no longer exceeds one percent of the 1
true and fair value of any property or eliminated. 2
(b) The certified rates of tax levy subject to these limitations 3
by all junior taxing districts imposing taxes on such property must 4
be reduced or eliminated as follows to bring the consolidated levy of 5
taxes on such property within the provisions of these limitations:6
(i) First, the certified property tax levy authorized under RCW 7
84.52.821 must be reduced on a pro rata basis or eliminated;8
(ii) Second, if the consolidated tax levy rate still exceeds 9
these limitations, the certified property tax levy rates of those 10
junior taxing districts authorized under RCW 36.68.525, 36.69.145 11
except a park and recreation district described under (a)(viii) of 12
this subsection, 35.95A.100, and 67.38.130 must be reduced on a pro 13
rata basis or eliminated; 14
(iii) Third, if the consolidated tax levy rate still exceeds 15
these limitations, the certified property tax levy rates of flood 16
control zone districts other than the portion of a levy protected 17
under RCW 84.52.816 must be reduced on a pro rata basis or 18
eliminated; 19
(iv) Fourth, if the consolidated tax levy rate still exceeds 20
these limitations, the certified property tax levy rates of all other 21
junior taxing districts, other than fire protection districts, 22
regional fire protection service authorities, library districts, the 23
first 50 cents per $1,000 of assessed valuation levies for 24
metropolitan park districts, and the first 50 cents per $1,000 of 25
assessed valuation levies for public hospital districts, must be 26
reduced on a pro rata basis or eliminated; 27
(v) Fifth, if the consolidated tax levy rate still exceeds these 28
limitations, the first 50 cents per $1,000 of assessed valuation 29
levies for metropolitan park districts created on or after January 1, 30
2002, must be reduced on a pro rata basis or eliminated;31
(vi) Sixth, if the consolidated tax levy rate still exceeds these 32
limitations, the certified property tax levy rates authorized to fire 33
protection districts under RCW 52.16.140 and 52.16.160 and regional 34
fire protection service authorities under RCW 52.26.140(1) (b) and 35
(c) must be reduced on a pro rata basis or eliminated; and36
(vii) Seventh, if the consolidated tax levy rate still exceeds 37
these limitations, the certified property tax levy rates authorized 38
for fire protection districts under RCW 52.16.130, regional fire 39
protection service authorities under RCW 52.26.140(1)(a), library 40
p. 7 SB 5709
districts, metropolitan park districts created before January 1, 1
2002, under their first 50 cents per $1,000 of assessed valuation 2
levy, and public hospital districts under their first 50 cents per 3
$1,000 of assessed valuation levy, must be reduced on a pro rata 4
basis or eliminated. 5
Sec. 5. RCW 84.52.010 and 2024 c 361 s 6 are each amended to 6
read as follows: 7
(1) Except as is permitted under RCW 84.55.050, all taxes must be 8
levied or voted in specific amounts. 9
(2) The rate percent of all taxes for state and county purposes, 10
and purposes of taxing districts coextensive with the county, must be 11
determined, calculated and fixed by the county assessors of the 12
respective counties, within the limitations provided by law, upon the 13
assessed valuation of the property of the county, as shown by the 14
completed tax rolls of the county, and the rate percent of all taxes 15
levied for purposes of taxing districts within any county must be 16
determined, calculated and fixed by the county assessors of the 17
respective counties, within the limitations provided by law, upon the 18
assessed valuation of the property of the taxing districts 19
respectively. 20
(3) When a county assessor finds that the aggregate rate of tax 21
levy on any property, that is subject to the limitations set forth in 22
RCW 84.52.043 or 84.52.050, exceeds the limitations provided in 23
either of these sections, the assessor must recompute and establish a 24
consolidated levy in the following manner: 25
(a) The full certified rates of tax levy for state, county, 26
county road district, regional transit authority, and city or town 27
purposes must be extended on the tax rolls in amounts not exceeding 28
the limitations established by law; however any state levy takes 29
precedence over all other levies and may not be reduced for any 30
purpose other than that required by RCW 84.55.010. If, as a result of 31
the levies imposed under RCW 36.54.130, 84.34.230, 84.52.069, 32
84.52.105, 36.62.090, section 1 of this act, the portion of the levy 33
by a metropolitan park district that was protected under RCW 34
84.52.120, 84.52.125, 84.52.135, and 84.52.140, the portion of the 35
levy by a flood control zone district that was protected under RCW 36
84.52.816, and the portion of any levy resulting from the correction 37
of a levy error under RCW 84.52.085(3), the combined rate of regular 38
property tax levies that are subject to the one percent limitation 39
p. 8 SB 5709
exceeds one percent of the true and fair value of any property, then 1
these levies must be reduced as follows: 2
(i) The portion of any levy resulting from the correction of a 3
levy error under RCW 84.52.085(3) must be reduced until the combined 4
rate no longer exceeds one percent of the true and fair value of any 5
property or must be eliminated; 6
(ii) If the combined rate of regular property tax levies that are 7
subject to the one percent limitation still exceeds one percent of 8
the true and fair value of any property, the portion of the levy by a 9
flood control zone district that was protected under RCW 84.52.816 10
must be reduced until the combined rate no longer exceeds one percent 11
of the true and fair value of any property or must be eliminated;12
(iii) If the combined rate of regular property tax levies that 13
are subject to the one percent limitation still exceeds one percent 14
of the true and fair value of any property, the levy imposed by a 15
county under RCW 84.52.140 must be reduced until the combined rate no 16
longer exceeds one percent of the true and fair value of any property 17
or must be eliminated; 18
(iv) 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
fire protection district or regional fire protection service 22
authority that is protected under RCW 84.52.125 must be reduced until 23
the combined rate no longer exceeds one percent of the true and fair 24
value of any property or must be eliminated; 25
(v) If the combined rate of regular property tax levies that are 26
subject to the one percent limitation still exceeds one percent of 27
the true and fair value of any property, the levy imposed by a county 28
under RCW 84.52.135 must be reduced until the combined rate no longer 29
exceeds one percent of the true and fair value of any property or 30
must be eliminated; 31
(vi) 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, the levy imposed by a ferry 34
district under RCW 36.54.130 must be reduced until the combined rate 35
no longer exceeds one percent of the true and fair value of any 36
property or must be eliminated; 37
(vii) If the combined rate of regular property tax levies that 38
are subject to the one percent limitation still exceeds one percent 39
of the true and fair value of any property, the portion of the levy 40
p. 9 SB 5709
by a metropolitan park district that is protected under RCW 84.52.120 1
must be reduced until the combined rate no longer exceeds one percent 2
of the true and fair value of any property or must be eliminated;3
(viii) If the combined rate of regular property tax levies that 4
are subject to the one percent limitation still exceeds one percent 5
of the true and fair value of any property, then the levies imposed 6
under RCW 84.34.230, 84.52.105, 36.62.090, section 1 of this act, and 7
any portion of the levy imposed under RCW 84.52.069 that is in excess 8
of 30 cents per $1,000 of assessed value, must be reduced on a pro 9
rata basis until the combined rate no longer exceeds one percent of 10
the true and fair value of any property or must be eliminated; and11
(ix) 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, then the 30 cents per $1,000 14
of assessed value of tax levy imposed under RCW 84.52.069 must be 15
reduced until the combined rate no longer exceeds one percent of the 16
true and fair value of any property or eliminated.17
(b) The certified rates of tax levy subject to these limitations 18
by all junior taxing districts imposing taxes on such property must 19
be reduced or eliminated as follows to bring the consolidated levy of 20
taxes on such property within the provisions of these limitations:21
(i) First, the certified property tax levy authorized under RCW 22
84.52.821 must be reduced on a pro rata basis or eliminated;23
(ii) Second, if the consolidated tax levy rate still exceeds 24
these limitations, the certified property tax levy rates of those 25
junior taxing districts authorized under RCW 36.68.525, 36.69.145, 26
35.95A.100, and 67.38.130 must be reduced on a pro rata basis or 27
eliminated; 28
(iii) Third, if the consolidated tax levy rate still exceeds 29
these limitations, the certified property tax levy rates of flood 30
control zone districts other than the portion of a levy protected 31
under RCW 84.52.816 must be reduced on a pro rata basis or 32
eliminated; 33
(iv) Fourth, if the consolidated tax levy rate still exceeds 34
these limitations, the certified property tax levy rates of all other 35
junior taxing districts, other than fire protection districts, 36
regional fire protection service authorities, library districts, the 37
first 50 cents per $1,000 of assessed valuation levies for 38
metropolitan park districts, and the first 50 cents per $1,000 of 39
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assessed valuation levies for public hospital districts, must be 1
reduced on a pro rata basis or eliminated; 2
(v) Fifth, if the consolidated tax levy rate still exceeds these 3
limitations, the first 50 cents per $1,000 of assessed valuation 4
levies for metropolitan park districts created on or after January 1, 5
2002, must be reduced on a pro rata basis or eliminated;6
(vi) Sixth, if the consolidated tax levy rate still exceeds these 7
limitations, the certified property tax levy rates authorized to fire 8
protection districts under RCW 52.16.140 and 52.16.160 and regional 9
fire protection service authorities under RCW 52.26.140(1) (b) and 10
(c) must be reduced on a pro rata basis or eliminated; and11
(vii) Seventh, if the consolidated tax levy rate still exceeds 12
these limitations, the certified property tax levy rates authorized 13
for fire protection districts under RCW 52.16.130, regional fire 14
protection service authorities under RCW 52.26.140(1)(a), library 15
districts, metropolitan park districts created before January 1, 16
2002, under their first 50 cents per $1,000 of assessed valuation 17
levy, and public hospital districts under their first 50 cents per 18
$1,000 of assessed valuation levy, must be reduced on a pro rata 19
basis or eliminated. 20
NEW SECTION. Sec. 6. Sections 2 and 4 of this act expire 21
January 1, 2027.22
NEW SECTION. Sec. 7. Sections 3 and 5 of this act take effect 23
January 1, 2027.24
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