HOUSE BILL REPORT
ESB 5232
As Passed House - Amended:
March 3, 2004
Title: An act relating to authorizing multiyear excess property tax levies for cemetery districts.
Brief Description: Authorizing multiyear excess property tax levies for cemetery districts.
Sponsors: By Senator Morton.
Brief History:
Committee Activity:
Finance: 2/20/04, 2/27/04 [DPA].
Floor Activity:
Passed House - Amended: 3/3/04, 94-2.
Brief Summary of Engrossed Bill (As Amended by House) |
• Permits excess property taxes for up to six years for cemetery districts. |
HOUSE COMMITTEE ON FINANCE
Majority Report: Do pass as amended. Signed by 8 members: Representatives McIntire, Chair; Hunter, Vice Chair; Cairnes, Ranking Minority Member; Orcutt, Assistant Ranking Minority Member; Ahern, Conway, Roach and Santos.
Staff: Rick Peterson (786-7150).
Background:
Generally, the total property tax rate is capped at 1 percent ($10 per $1,000 of value). With at least a 60 percent majority vote of the people a district can impose taxes above the 1 percent cap. Levies under the 1 percent cap are called "regular" levies. Levies above 1 percent are called "excess" levies.
Other than "bond retirement" levies, which can last as many as 30 years, almost all taxing districts can levy excess property taxes for only one year. School districts and fire districts, however, are allowed levies for up to four years for operations and up to six years for construction, modernization, or remodeling of facilities. Other districts, including cemetery districts, can impose excess tax levies for only one year.
Summary of Amended Bill:
Cemetery districts may ask voters to approve property taxes in excess of the constitutional 1 percent cap for up to four years for maintenance and operations and up to six years for construction, modernization, or remodeling of facilities.
Appropriation: None.
Fiscal Note: Available.
Effective Date of Amended Bill: The bill takes effect on January 1, 2005, if a proposed amendment to Article VII, section 2 is approved by the voters.
Testimony For: None.
Testimony Against: None.
Persons Testifying: None.
Persons Signed In To Testify But Not Testifying: None.