H‑0462.1   _____________________________________________

HOUSE BILL 1123

           _____________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Representatives Cox, Quall, Schoesler, Haigh, Bush, Keiser, Ahern, Schual‑Berke, Benson, Barlean, Cairnes, Pearson, Simpson, O'Brien, Conway and D. Schmidt

Read first time 01/18/2001.  Referred to Committee on Finance.

_1      AN ACT Relating to property tax relief for school volunteers;

_2  adding a new section to chapter 84.36 RCW; and creating a new

_3  section.

_4  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

_5      NEW SECTION. Sec. 1.  A new section is added to chapter 84.36

_6  RCW to read as follows:

_7      (1) A person who provides volunteer services to a school

_8  district is entitled to an exemption for taxes levied by the state

_9  on the person's residence if all of the following conditions are

10  met:

11      (a) The person must meet the conditions specified in RCW

12  84.36.381 (1) through (3) for a property tax exemption.  The income

13  criteria of RCW 84.36.381 do not apply to exemptions under this

14  section.

15      (b) The person must provide more than ninety hours of volunteer

16  services to the district during a calendar year.

17      (c) The person must submit an affidavit to the county treasurer

18  as provided in this section.

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_1      (d) The residence must meet the definition in RCW 84.36.383.

_2      (2) Exemptions under this section are administered as a

_3  discharge of taxes due with a corresponding reduction in tax

_4  revenue.  Upon request, a school district must provide a person with

_5  an affidavit certifying the number of hours of volunteer work the

_6  person performed for the school district during a calendar

_7  year.  The person must submit the affidavit to the county treasurer

_8  on or before April 30th of the year after the year in which the

_9  volunteer services were performed.  If the treasurer finds that the

10  conditions of this section are met, the treasurer shall treat the

11  affidavit as full payment of property taxes levied by the state on

12  the residence of the person for that year.

13      NEW SECTION. Sec. 2.  Section 1 of this act applies to taxes

14  levied for collection in 2002 and thereafter.

‑‑‑ END ‑‑‑

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