H-530                _______________________________________________

                                                    HOUSE BILL NO. 226

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Representatives Sommers, Braddock, Tilly, Holland, Brough, Ebersole, Grimm, Brekke, Winsley, B. Williams, Cole, Crane and Basich

Read first time 1/25/85 and referred to Committee on Ways & Means.

AN ACT Relating to property taxes for construction of facilities for common schools and institutions of higher education; amending RCW 84.52.043; adding a new section to chapter 84.52 RCW; adding a new section to chapter 84.55 RCW; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 84.52 RCW to read as follows:

          (1) Each year the state shall levy for collection in the following year a tax at a rate, per thousand dollars of assessed value, equal to the lesser of (a) twenty-five cents or (b) three dollars and sixty cents minus the rate actually levied for the same year under RCW 84.52.065.

          (2) The tax rate under this section shall be levied upon the assessed value of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue.  The revenue from this tax may only be spent after appropriation by statute, and only for the construction, remodeling, repair, renovation, furnishing, equipping, or otherwise permanently improving facilities for the common schools and institutions of higher education.  The revenue from this tax shall not be pledged for the payment of bonds, notes, or other evidences of indebtedness.

NEW SECTION. Sec. 2.  A new section is added to chapter 84.55 RCW to read as follows:

          This chapter does not apply to the levy under section 1 of this act.

        Sec. 3.  Section 134, chapter 195, Laws of 1973 1st ex. sess. and RCW 84.52.043 are each amended to read as follows:

          Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named shall be as follows:  The levy by the state shall not exceed three dollars and sixty cents per thousand dollars of assessed value adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools and for the purposes specified in section 1 of this 1985 act;  the levy by any county shall not exceed one dollar and eighty cents per thousand dollars of assessed value;  the levy for any road district shall not exceed two dollars and twenty-five cents per thousand dollars of assessed value;  and the levy by or for any city or town shall not exceed three dollars and thirty-seven and one-half cents per thousand dollars of assessed value:  PROVIDED FURTHER, That counties of the fifth class and under are hereby authorized to levy from one dollar and eighty cents to two dollars and forty-seven and one-half cents per thousand dollars of assessed value for general county purposes and from one dollar and fifty-seven and one-half cents to two dollars and twenty-five cents per thousand dollars of assessed value for county road purposes if the total levy for both purposes does not exceed four dollars and five cents per thousand dollars of assessed value:  PROVIDED FURTHER, That counties of the fourth and the ninth class are hereby authorized to levy two dollars and two and one-half cents per thousand dollars of assessed value until such time as the junior taxing agencies are utilizing all the dollar rates available to them:  AND PROVIDED FURTHER, That the total property tax levy authorized by  law without a vote of the people shall not exceed nine dollars and fifteen cents per thousand dollars of assessed value.  Levies at the rates provided by existing law by or for any port or public utility district shall not be included in the limitation set forth by this proviso.

          Nothing herein shall prevent levies at the rates provided by existing law by or for any port or power district.

          It is the intent of the legislature that the provisions of this section shall supersede all conflicting provisions of law including section 24, chapter 299, Laws of 1971 ex. sess. and section 8, chapter 124, Laws of 1972 ex. sess.

NEW SECTION. Sec. 4.     Section 1 of this act shall be effective for taxes levied for collection in 1986 and thereafter.