[atlas:bill]

AN ACT Relating to airport noise property tax exemptions for port district property taxes; amending RCW 84.55.010; adding a new section to chapter 47.68 RCW; and adding a new section to chapter 84.36 RCW.

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

NEW SECTION. Sec. 1. A new section is added to chapter 47.68 RCW to read as follows:

(1) For the purposes of property tax exemptions under section 2 of this act, the department shall adopt noise exposure maps for each airport operated by a port district that serves more than twenty scheduled jet aircraft flights per day. Noise exposure maps must be prepared in accordance with the methodology described in 14 C.F.R. Appendix A to Part 150 ‑- Noise Exposure Maps. Noise exposure maps must include a 55 Ldn noise level contour. For the purposes of this section, "Ldn" means yearly day‑night average sound level.

(2) The department shall adopt noise exposure maps each year by March 31st, based on forecasted aircraft operations at the airport for the following calendar year. The department shall hold a public hearing before adopting noise exposure maps. The assumptions used in the development of a noise exposure map must be made available for public comment as far in advance of the hearing as practical. After adoption, the department shall provide a copy of noise exposure maps to the appropriate county assessor and the department of revenue.

NEW SECTION. Sec. 2. A new section is added to chapter 84.36 RCW to read as follows:

(1) If any portion of a tract or parcel of real property is within the 55 Ldn contour of an airport noise exposure map, the entire tract or parcel is exempt from port taxes levied for collection in the year following the year in which the map was adopted.

(2) The county assessor shall not require an exemption application for properties that the assessor knows are eligible for exemption under this section based on an airport noise map. However, a property owner may submit a written request to the assessor requesting exemption under this section. After determining whether the property is eligible for exemption under this section, the assessor shall give written notice of denial or approval to the property owner within thirty days of the date the request was received. A denial may be appealed to the board of equalization of the county in which the property is located within thirty days of the date the denial notice is mailed.

(3) For the purposes of this section:

(a) "Airport noise map" means a map adopted under section 1 of this act;

(b) "Ldn" is defined as provided in section 1 of this act;

(c) "Port taxes" means taxes imposed by the port district that operates the airport for which an airport noise map was adopted;

(d) "Real property" includes a mobile home that has substantially lost its identity as a mobile unit by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe, connections with sewer, water, or other utilities.

Sec. 3. RCW 84.55.010 and 1997 c 3 s 202 (Referendum Bill No. 47) are each amended to read as follows:

(1) Except as provided in this chapter, the levy for a taxing district in any year shall be set so that the regular property taxes payable in the following year shall not exceed the limit factor multiplied by the amount of regular property taxes lawfully levied for such district in the highest of the three most recent years in which such taxes were levied for such district plus an additional dollar amount calculated by multiplying the increase in assessed value in that district resulting from new construction, improvements to property, and any increase in the assessed value of state-assessed property by the regular property tax levy rate of that district for the preceding year.

(2) The levy computed for a taxing district in any year under this chapter shall be reduced so that exemptions under section 2 of this act do not result in increased regular property taxes for nonexempt taxpayers.