Timber tax distributions

AN ACT Relating to preserving timber tax distributions for school 1
districts with recent school district levy failures; amending RCW 2
84.33.081; and declaring an emergency. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
Sec. 1. RCW 84.33.081 and 2007 c 69 s 5 are each amended to read 5
as follows: 6
(1) On the last business day of the second month of each calendar 7
quarter, the state treasurer shall distribute from the timber tax 8
distribution account to each county the amount of tax collected on 9
behalf of each county under RCW 84.33.051, less each county's 10
proportionate share of appropriations for collection and 11
administration activities under RCW 84.33.051, and shall transfer to 12
the state general fund the amount of tax collected on behalf of the 13
state under RCW 84.33.041, less the amount of the distribution under 14
subsection (7) of this section and the state's proportionate share of 15
appropriations for collection and administration activities under RCW 16
84.33.041. The county treasurer shall deposit moneys received under 17
this section in a county timber tax account which shall be 18
established by each county. Following receipt of moneys under this 19
section, the county treasurer shall make distributions from any 20
moneys available in the county timber tax account to taxing districts 21
S-3723.2
SENATE BILL 5994
State of Washington 69th Legislature 2026 Regular Session
By Senators Cortes, Frame, Lovelett, and Shewmake
Prefiled 01/06/26. Read first time 01/12/26. Referred to Committee
on Ways & Means.
p. 1 SB 5994
in the county, except the state, under subsections (2) through (4) of 1
this section. 2
(2) From moneys available, there first shall be a distribution to 3
each taxing district having debt service payments due during the 4
calendar year, based upon bonds issued under authority of a vote of 5
the people conducted pursuant to RCW 84.52.056 and based upon excess 6
levies for a capital project fund authorized pursuant to RCW 7
84.52.053, of an amount equal to the timber assessed value of the 8
district multiplied by the tax rate levied for payment of the debt 9
service and capital projects: PROVIDED, That in respect to levies for 10
a debt service or capital project fund authorized before July 1, 11
1984, the amount allocated shall not be less than an amount equal to 12
the same percentage of such debt service or capital project fund 13
represented by timber tax allocations to such payments in calendar 14
year 1984. Distribution under this subsection (2) shall be used only 15
for debt service and capital projects payments. The distribution 16
under this subsection shall be made as follows: One-half of such 17
amount shall be distributed in the first quarter of the year and one-18
half shall be distributed in the third quarter of the year. If a 19
school district does not impose an excess levy for a capital project 20
fund under RCW 84.52.053 in the current calendar year, the highest 21
capital project levy rate imposed by the district in either of the 22
two preceding calendar years, if any, must be used in the calculation 23
required under this subsection (2).24
(3) From the moneys remaining after the distributions under 25
subsection (2) of this section, the county treasurer shall distribute 26
to each school district an amount equal to one-half of the timber 27
assessed value of the district or eighty percent of the timber roll 28
of such district in calendar year 1983 as determined under this 29
chapter, whichever is greater, multiplied by the tax rate, if any, 30
levied by the district under RCW 84.52.052 or 84.52.053 for purposes 31
other than debt service payments and capital projects supported under 32
subsection (2) of this section. The distribution under this 33
subsection shall be made as follows: One-half of such amount shall be 34
distributed in the first quarter of the year and one-half shall be 35
distributed in the third quarter of the year. If a school district 36
does not impose an enrichment levy under RCW 84.52.053 in the current 37
calendar year, the highest enrichment levy rate imposed by the 38
district in either of the two preceding calendar years, if any, must 39
be used in the calculation required under this subsection (3).40
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(4) After the distributions directed under subsections (2) and 1
(3) of this section, if any, each taxing district shall receive an 2
amount equal to the timber assessed value of the district multiplied 3
by the tax rate, if any, levied as a regular levy of the district or 4
as a special levy not included in subsection (2) or (3) of this 5
section. 6
(5) If there are insufficient moneys in the county timber tax 7
account to make full distribution under subsection (4) of this 8
section, the county treasurer shall multiply the amount to be 9
distributed to each taxing district under that subsection by a 10
fraction. The numerator of the fraction is the county timber tax 11
account balance before making the distribution under that subsection. 12
The denominator of the fraction is the account balance which would be 13
required to make full distribution under that subsection.14
(6) After making the distributions under subsections (2) through 15
(4) of this section in the full amount indicated for the calendar 16
year, the county treasurer shall place any excess revenue up to 17
twenty percent of the total distributions made for the year under 18
subsections (2) through (4) of this section in a reserve status until 19
the beginning of the next calendar year. Any moneys remaining in the 20
county timber tax account after this amount is placed in reserve 21
shall be distributed to each taxing district in the county in the 22
same proportions as the distributions made under subsection (4) of 23
this section. 24
(7) On the last business day of the second month of each calendar 25
quarter, the state treasurer shall distribute from the timber tax 26
distribution account to each county an amount of tax collected by the 27
state under RCW 84.33.041 equal to the amount of any tribal tax 28
credited against the county's tax under an agreement entered into 29
under RCW 43.06.480. 30
NEW SECTION. Sec. 2. This act is necessary for the immediate 31
preservation of the public peace, health, or safety, or support of 32
the state government and its existing public institutions, and takes 33
effect immediately.34
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