SENATE BILL REPORT

                   SB 6283

                    As of January 19, 1998

Title:  An act relating to K‑12 public education property tax credits.

Brief Description:  Providing K‑12 public education property tax credits.

Sponsors:  Senators Hochstatter, Schow and Benton.

Brief History:

Committee Activity:  Education:  1/20/98.

SENATE COMMITTEE ON EDUCATION

Staff:  William Bridges (786-7424)

Background:  Thomas Jefferson believed it was "sinful and tyrannical" for the government to force persons to support opinions contrary to their own.  Our state=s founding fathers agreed, guaranteeing that Washington citizens would be free from government intrusion in all matters of conscience.

Relying on these fundamental principles, a number of citizens object that their property taxes support the teaching of values and opinions contrary to their own deeply held beliefs.  As "conscientious objectors," these citizens seek an alternative means of meeting their duties as taxpayers.

Summary of Bill:  Conscientious objectors who "contribute" to private K-12 schools within the county where they reside are allowed a tax credit equal to their contribution against that portion of their property taxes designated for K-12 public schools.  To qualify, conscientious objectors must (1) file a notarized statement of their objection with the county treasurer and (2) submit to the treasurer written proof that a school received their contribution.

Conscientious objectors who home school their own children are allowed a tax credit equal to their home schooling costs against that portion of their property taxes designated for K-12 public schools.  To qualify, conscientious objectors must (1) file a notarized statement of their objection with the county treasurer and (2) submit to the treasurer written receipts relating to the education of their children.

This act applies to property taxes levied for collection in 1999 and thereafter.

Appropriation:  None.

Fiscal Note:  Requested on January 14, 1998.

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