H-2370

AN ACT Relating to authorizing tax, levy, and execution exemptions for properties of Indian housing authorities designated for low-income housing program uses; adding new sections to chapter 84.36 RCW; adding a new section to chapter 6.17 RCW; and creating a new section.

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

NEW SECTION. Sec. 1. The legislature finds there is insufficient affordable housing for low-income persons residing in the state of Washington and that the need for affordable housing is acute in Indian communities within the state. It is the intent of the legislature to encourage and promote tribal government efforts to develop affordable housing programs for its tribal members of low income and for other persons of low income within their service areas. This act is intended to provide tax exempt status to properties used by tribal housing authorities and intertribal housing authorities so as to enable such authorities to use funds including funds provided by the federal government under the Native American Housing Assistance and Self Determination Act in compliance with that act. This act is also intended to accord such properties protection against levies and executions to the same extent such protection is provided to other public housing authorities within the state.

NEW SECTION. Sec. 2. Unless the context clearly indicates otherwise, the definitions in this section apply to sections 3 and 4 of this act:

(1) "Tribal government" means the governing body of a federally recognized Indian tribe.

(2) "Tribal member" means an enrolled member of a federally recognized Indian tribe.

(3) "Tribal housing authority" means the tribal government or an agency or branch of the tribal government which operates and administers housing programs for tribal members that are considered persons of low income.

(4) "Intertribal housing authority" means a housing authority created by a consortium of tribal governments to operate and administer housing programs for and on behalf of such tribes.

(5) "Indian reservation" means all lands within the exterior boundaries of an Indian reservation.

(6) "Trust land" means lands held by the federal government in trust for a tribe and under the jurisdiction of the tribal government.

(7) "Indian housing service area" means the service area designated and approved by the federal government as the geographical area and service population within which and to whom a tribal government, tribal housing authority, or intertribal housing authority provides its services.

(8) "Property" means real property owned by a tribal government, tribal housing authority, or intertribal housing authority that has been expressly designated for and used in tribal low-income housing, including real property held in fee title located on trust land or within an Indian reservation or Indian housing service area, and personal property used by a tribal government, tribal housing authority, or intertribal housing authority in the operation and administration of tribal housing programs.

(9) "Persons of low income" has the same meaning as in RCW 35.82.020.

NEW SECTION. Sec. 3. Property of a tribal government, tribal housing authority, or an intertribal housing authority shall be exempt from all taxes and special assessments of any city, county, state, or political subdivision where such property is situated. Where improvements, services, or facilities are furnished by a city, county, or political subdivision for the benefit of a tribal housing project, the tribal government, tribal housing authority, or intertribal housing authority may agree to make to the city, county, state, or other political subdivision, reasonable reimbursements of its fair share of the cost of such improvement or facility or reasonable payments for services provided. In no event shall any reimbursement for costs exceed the amount last levied as an annual tax of such city, county, state, or political subdivision upon the property prior to the time of its acquisition by the tribal government, tribal housing authority, or intertribal housing authority nor shall any payments for services exceed payments made by other individual low-income users for the same services.

NEW SECTION. Sec. 4. A new section is added to chapter 6.17 RCW to read as follows:

Real property of a tribal government, tribal housing authority, or intertribal housing authority shall be exempt from levy and sale by virtue of an execution, and no execution or other judicial process shall issue against the same nor shall any judgment against such authority be a charge or lien upon its real property. The provisions of this section shall not apply to or limit the right of obligees to foreclose or otherwise enforce the terms of any mortgage of a tribal government, tribal housing authority, or intertribal housing authority or the right of obligees to pursue any remedies available to it under the law to enforce any pledge or lien given by a tribal government, tribal housing authority, or intertribal housing authority on its rents, fees, or revenues.

NEW SECTION. Sec. 5. Sections 2 and 3 of this act are added to chapter 84.36 RCW.