SENATE BILL REPORT

SB 6459

As of February 2, 2004

Title: An act relating to fire protection district property tax levies.

Brief Description: Modifying the prorationing of fire protection district property tax levies.

Sponsors: Senators Doumit, Mulliken and Rasmussen.

Brief History:

Committee Activity: Government Operations & Elections: 2/3/04.

SENATE COMMITTEE ON GOVERNMENT OPERATIONS & ELECTIONS

Staff: Aldo Melchiori (786-7439)

Background: The aggregate levies of junior and senior taxing districts, other than the state, may not exceed $5.90 per thousand dollars of assessed valuation. This limitation does not apply to certain levies: by port and utility districts, for emergency medical care or emergency medical services, to finance affordable low-income housing, for specified metropolitan park districts, by ferry districts, or excess property tax levies authorized by the state Constitution. When a county assessor finds that the aggregate tax levy exceeds the limitation, the junior tax district levies are reduced on a pro rata basis or eliminated.

Summary of Bill: The portions of levies by fire protection districts are not subject to pro rata reduction or elimination when the aggregate levies exceed $5.90. This is accomplished by imposing up to a total of 25 cents per $1,000 of assessed value outside the limitation. This is done only if the tax would have otherwise been prorated.

Appropriation: None.

Fiscal Note: Not requested.

Effective Date: Ninety days after adjournment of session in which bill is passed.