ESB 5638 -
By Committee on Ways & Means
NOT CONSIDERED 04/22/2011
Strike everything after the enacting clause and insert the following:
"Sec. 1 RCW 84.52.010 and 2009 c 551 s 7 are each amended to read
as follows:
(1) Except as is permitted under RCW 84.55.050, all taxes ((shall))
must be levied or voted in specific amounts.
(2) The rate percent of all taxes for state and county purposes,
and purposes of taxing districts coextensive with the county, ((shall))
must be determined, calculated and fixed by the county assessors of the
respective counties, within the limitations provided by law, upon the
assessed valuation of the property of the county, as shown by the
completed tax rolls of the county, and the rate percent of all taxes
levied for purposes of taxing districts within any county ((shall))
must be determined, calculated and fixed by the county assessors of the
respective counties, within the limitations provided by law, upon the
assessed valuation of the property of the taxing districts
respectively.
(3) When a county assessor finds that the aggregate rate of tax
levy on any property, that is subject to the limitations set forth in
RCW 84.52.043 or 84.52.050, exceeds the limitations provided in either
of these sections, the assessor ((shall)) must recompute and establish
a consolidated levy in the following manner:
(((1))) (a) The full certified rates of tax levy for state, county,
county road district, and city or town purposes ((shall)) must be
extended on the tax rolls in amounts not exceeding the limitations
established by law; however any state levy ((shall)) takes precedence
over all other levies and ((shall)) may not be reduced for any purpose
other than that required by RCW 84.55.010. If, as a result of the
levies imposed under RCW 36.54.130, 84.34.230, 84.52.069, 84.52.105,
the portion of the levy by a metropolitan park district that was
protected under RCW 84.52.120, 84.52.125, 84.52.135, and 84.52.140, the
combined rate of regular property tax levies that are subject to the
one percent limitation exceeds one percent of the true and fair value
of any property, then these levies ((shall)) must be reduced as
follows:
(((a))) (i) The portion of the levy by a metropolitan park district
located in a county with a population of one million five hundred
thousand or more that is protected under RCW 84.52.120 must be reduced
until the combined rate no longer exceeds one percent of the true and
fair value of any property or must be eliminated;
(ii) If the combined rate of regular property tax levies that are
subject to the one percent limitation still exceeds one percent of the
true and fair value of any property, the levy imposed by a county under
RCW 84.52.140 ((shall)) must be reduced until the combined rate no
longer exceeds one percent of the true and fair value of any property
or ((shall)) must be eliminated;
(((b))) (iii) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the portion of the
levy by a fire protection district that is protected under RCW
84.52.125 ((shall)) must be reduced until the combined rate no longer
exceeds one percent of the true and fair value of any property or
((shall)) must be eliminated;
(((c))) (iv) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the levy imposed by
a county under RCW 84.52.135 must be reduced until the combined rate no
longer exceeds one percent of the true and fair value of any property
or must be eliminated;
(((d))) (v) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the levy imposed by
a ferry district under RCW 36.54.130 must be reduced until the combined
rate no longer exceeds one percent of the true and fair value of any
property or must be eliminated;
(((e))) (vi) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the portion of the
levy by a metropolitan park district with a population of one hundred
fifty thousand or more that is protected under RCW 84.52.120 ((shall))
must be reduced until the combined rate no longer exceeds one percent
of the true and fair value of any property or ((shall)) must be
eliminated;
(((f))) (vii) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, then the levies
imposed under RCW 84.34.230, 84.52.105, and any portion of the levy
imposed under RCW 84.52.069 that is in excess of thirty cents per
thousand dollars of assessed value, ((shall)) must be reduced on a pro
rata basis until the combined rate no longer exceeds one percent of the
true and fair value of any property or ((shall)) must be eliminated;
and
(((g))) (viii) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, then the thirty
cents per thousand dollars of assessed value of tax levy imposed under
RCW 84.52.069 ((shall)) must be reduced until the combined rate no
longer exceeds one percent of the true and fair value of any property
or must be eliminated.
(((2))) (b) The certified rates of tax levy subject to these
limitations by all junior taxing districts imposing taxes on such
property ((shall)) must be reduced or eliminated as follows to bring
the consolidated levy of taxes on such property within the provisions
of these limitations:
(((a))) (i) First, the certified property tax levy rates of those
junior taxing districts authorized under RCW 36.68.525, 36.69.145,
35.95A.100, and 67.38.130 ((shall)) must be reduced on a pro rata basis
or eliminated;
(((b))) (ii) Second, if the consolidated tax levy rate still
exceeds these limitations, the certified property tax levy rates of
flood control zone districts ((shall)) must be reduced on a pro rata
basis or eliminated;
(((c))) (iii) Third, if the consolidated tax levy rate still
exceeds these limitations, the certified property tax levy rates of all
other junior taxing districts, other than fire protection districts,
regional fire protection service authorities, library districts, the
first fifty cent per thousand dollars of assessed valuation levies for
metropolitan park districts, and the first fifty cent per thousand
dollars of assessed valuation levies for public hospital districts,
((shall)) must be reduced on a pro rata basis or eliminated;
(((d))) (iv) Fourth, if the consolidated tax levy rate still
exceeds these limitations, the first fifty cent per thousand dollars of
assessed valuation levies for metropolitan park districts created on or
after January 1, 2002, ((shall)) must be reduced on a pro rata basis or
eliminated;
(((e))) (v) Fifth, if the consolidated tax levy rate still exceeds
these limitations, the certified property tax levy rates authorized to
fire protection districts under RCW 52.16.140 and 52.16.160 and
regional fire protection service authorities under RCW 52.26.140(1) (b)
and (c) ((shall)) must be reduced on a pro rata basis or eliminated;
and
(((f))) (vi) Sixth, if the consolidated tax levy rate still exceeds
these limitations, the certified property tax levy rates authorized for
fire protection districts under RCW 52.16.130, regional fire protection
service authorities under RCW 52.26.140(1)(a), library districts,
metropolitan park districts created before January 1, 2002, under their
first fifty cent per thousand dollars of assessed valuation levy, and
public hospital districts under their first fifty cent per thousand
dollars of assessed valuation levy, ((shall)) must be reduced on a pro
rata basis or eliminated.
Sec. 2 RCW 84.52.010 and 2009 c 551 s 7 are each amended to read
as follows:
(1) Except as is permitted under RCW 84.55.050, all taxes ((shall))
must be levied or voted in specific amounts.
(2) The rate percent of all taxes for state and county purposes,
and purposes of taxing districts coextensive with the county, ((shall))
must be determined, calculated and fixed by the county assessors of the
respective counties, within the limitations provided by law, upon the
assessed valuation of the property of the county, as shown by the
completed tax rolls of the county, and the rate percent of all taxes
levied for purposes of taxing districts within any county ((shall))
must be determined, calculated and fixed by the county assessors of the
respective counties, within the limitations provided by law, upon the
assessed valuation of the property of the taxing districts
respectively.
(3) When a county assessor finds that the aggregate rate of tax
levy on any property, that is subject to the limitations set forth in
RCW 84.52.043 or 84.52.050, exceeds the limitations provided in either
of these sections, the assessor ((shall)) must recompute and establish
a consolidated levy in the following manner:
(((1))) (a) The full certified rates of tax levy for state, county,
county road district, and city or town purposes ((shall)) must be
extended on the tax rolls in amounts not exceeding the limitations
established by law; however any state levy ((shall)) takes precedence
over all other levies and ((shall)) may not be reduced for any purpose
other than that required by RCW 84.55.010. If, as a result of the
levies imposed under RCW 36.54.130, 84.34.230, 84.52.069, 84.52.105,
the portion of the levy by a metropolitan park district that was
protected under RCW 84.52.120, 84.52.125, 84.52.135, and 84.52.140, and
the protected portion of the levy under RCW 86.15.160 by flood control
zone districts in a county with a population of seven hundred seventy-five thousand or more that are coextensive with a county, the combined
rate of regular property tax levies that are subject to the one percent
limitation exceeds one percent of the true and fair value of any
property, then these levies ((shall)) must be reduced as follows:
(((a))) (i) The portion of the levy by a metropolitan park district
located in a county with a population of one million five hundred
thousand or more that is protected under RCW 84.52.120 must be reduced
until the combined rate no longer exceeds one percent of the true and
fair value of any property or must be eliminated;
(ii) If the combined rate of regular property tax levies that are
subject to the one percent limitation still exceeds one percent of the
true and fair value of any property, the protected portion of the levy
imposed under RCW 86.15.160 by a flood control zone district in a
county with a population of seven hundred seventy-five thousand or more
that is coextensive with a county must be reduced until the combined
rate no longer exceeds one percent of the true and fair value of any
property or must be eliminated;
(iii) If the combined rate of regular property tax levies that are
subject to the one percent limitation still exceeds one percent of the
true and fair value of any property, the levy imposed by a county under
RCW 84.52.140 ((shall)) must be reduced until the combined rate no
longer exceeds one percent of the true and fair value of any property
or ((shall)) must be eliminated;
(((b))) (iv) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the portion of the
levy by a fire protection district that is protected under RCW
84.52.125 ((shall)) must be reduced until the combined rate no longer
exceeds one percent of the true and fair value of any property or shall
be eliminated;
(((c))) (v) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the levy imposed by
a county under RCW 84.52.135 must be reduced until the combined rate no
longer exceeds one percent of the true and fair value of any property
or must be eliminated;
(((d))) (vi) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the levy imposed by
a ferry district under RCW 36.54.130 must be reduced until the combined
rate no longer exceeds one percent of the true and fair value of any
property or must be eliminated;
(((e))) (vii) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the portion of the
levy by a metropolitan park district that is protected under RCW
84.52.120 ((shall)) must be reduced until the combined rate no longer
exceeds one percent of the true and fair value of any property or
((shall)) must be eliminated;
(((f))) (viii) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, then the levies
imposed under RCW 84.34.230, 84.52.105, and any portion of the levy
imposed under RCW 84.52.069 that is in excess of thirty cents per
thousand dollars of assessed value, ((shall)) must be reduced on a pro
rata basis until the combined rate no longer exceeds one percent of the
true and fair value of any property or ((shall)) must be eliminated;
and
(((g))) (ix) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, then the thirty
cents per thousand dollars of assessed value of tax levy imposed under
RCW 84.52.069 ((shall)) must be reduced until the combined rate no
longer exceeds one percent of the true and fair value of any property
or eliminated.
(((2))) (b) The certified rates of tax levy subject to these
limitations by all junior taxing districts imposing taxes on such
property ((shall)) must be reduced or eliminated as follows to bring
the consolidated levy of taxes on such property within the provisions
of these limitations:
(((a))) (i) First, the certified property tax levy rates of those
junior taxing districts authorized under RCW 36.68.525, 36.69.145,
35.95A.100, and 67.38.130 ((shall)) must be reduced on a pro rata basis
or eliminated;
(((b))) (ii) Second, if the consolidated tax levy rate still
exceeds these limitations, the certified property tax levy rates of
flood control zone districts ((shall)) must be reduced on a pro rata
basis or eliminated;
(((c))) (iii) Third, if the consolidated tax levy rate still
exceeds these limitations, the certified property tax levy rates of all
other junior taxing districts, other than fire protection districts,
regional fire protection service authorities, library districts, the
first fifty cent per thousand dollars of assessed valuation levies for
metropolitan park districts, and the first fifty cent per thousand
dollars of assessed valuation levies for public hospital districts,
((shall)) must be reduced on a pro rata basis or eliminated;
(((d))) (iv) Fourth, if the consolidated tax levy rate still
exceeds these limitations, the first fifty cent per thousand dollars of
assessed valuation levies for metropolitan park districts created on or
after January 1, 2002, ((shall)) must be reduced on a pro rata basis or
eliminated;
(((e))) (v) Fifth, if the consolidated tax levy rate still exceeds
these limitations, the certified property tax levy rates authorized to
fire protection districts under RCW 52.16.140 and 52.16.160 and
regional fire protection service authorities under RCW 52.26.140(1) (b)
and (c) ((shall)) must be reduced on a pro rata basis or eliminated;
and
(((f))) (vi) Sixth, if the consolidated tax levy rate still exceeds
these limitations, the certified property tax levy rates authorized for
fire protection districts under RCW 52.16.130, regional fire protection
service authorities under RCW 52.26.140(1)(a), library districts,
metropolitan park districts created before January 1, 2002, under their
first fifty cent per thousand dollars of assessed valuation levy, and
public hospital districts under their first fifty cent per thousand
dollars of assessed valuation levy, ((shall)) must be reduced on a pro
rata basis or eliminated.
Sec. 3 RCW 84.52.120 and 1995 c 99 s 1 are each amended to read
as follows:
A metropolitan park district with a population of one hundred fifty
thousand or more, or any metropolitan park district located in a county
with a population of one million five hundred thousand or more, may
submit a ballot proposition to voters of the district authorizing the
protection of the district's tax levy from prorationing under RCW
84.52.010(((2))) (3)(b) by imposing all or any portion of the
district's twenty-five cent per thousand dollars of assessed valuation
tax levy outside of the five dollar and ninety cent per thousand dollar
of assessed valuation limitation established under RCW 84.52.043(2), if
those taxes otherwise would be prorated under RCW 84.52.010(((2)(c)))
(3)(b)(iii), for taxes imposed in any year on or before the first day
of January six years after the ballot proposition is approved. A
simple majority vote of voters voting on the proposition is required
for approval.
NEW SECTION. Sec. 4 This act applies to taxes levied for
collection in 2012 through 2017.
NEW SECTION. Sec. 5 (1) Section 1 of this act takes effect if
chapter . . . (HB 1969), Laws of 2011 is not enacted into law by August
1, 2011.
(2) Section 2 of this act takes effect if chapter . . . (HB 1969),
Laws of 2011 is enacted into law by August 1, 2011.
NEW SECTION. Sec. 6 This act expires January 1, 2018."
Correct the title.
EFFECT: Eliminates flood control district provisions from the bill. Makes metropolitan park districts (MPDs) the first taxing district subject to prorationing. Limits the time period to 6 years in which the MPD levy can be moved into the gap. Includes a contingent provision to ensure that a metropolitan parks district will be prorated first if HB 1969, relating to flood control zone districts, is enacted.