BILL REQ. #: S-0835.1
State of Washington | 62nd Legislature | 2011 Regular Session |
Read first time 02/02/11. Referred to Committee on Ways & Means.
AN ACT Relating to the exemption of flood control zone districts that are coextensive with a county from certain limitations upon regular property tax levies; amending RCW 84.52.010 and 84.52.043; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
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,
and 86.15.160 by flood control zone districts 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 levy imposed under RCW 86.15.160 by a flood control
zone district 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;
(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 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)) that are not coextensive with a
county 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 84.52.043 and 2009 c 551 s 6 are each amended to read
as follows:
Within and subject to the limitations imposed by RCW 84.52.050 as
amended, the regular ad valorem tax levies upon real and personal
property by the taxing districts hereafter named ((shall be)) are as
follows:
(1) Levies of the senior taxing districts ((shall be)) are as
follows: (a) The levy by the state ((shall)) may not exceed three
dollars and sixty cents per thousand dollars of assessed value adjusted
to the state equalized value in accordance with the indicated ratio
fixed by the state department of revenue to be used exclusively for the
support of the common schools; (b) the levy by any county ((shall)) may
not exceed one dollar and eighty cents per thousand dollars of assessed
value; (c) the levy by any road district ((shall)) may not exceed two
dollars and twenty-five cents per thousand dollars of assessed value;
and (d) the levy by any city or town ((shall)) may not exceed three
dollars and thirty-seven and one-half cents per thousand dollars of
assessed value. However any county is hereby authorized to increase
its levy from one dollar and eighty cents to a rate not to exceed two
dollars and forty-seven and one-half cents per thousand dollars of
assessed value for general county purposes if the total levies for both
the county and any road district within the county do not exceed four
dollars and five cents per thousand dollars of assessed value, and no
other taxing district has its levy reduced as a result of the increased
county levy.
(2) The aggregate levies of junior taxing districts and senior
taxing districts, other than the state, ((shall)) may not exceed five
dollars and ninety cents per thousand dollars of assessed valuation.
The term "junior taxing districts" includes all taxing districts other
than the state, counties, road districts, cities, towns, port
districts, and public utility districts. The limitations provided in
this subsection shall not apply to: (a) Levies at the rates provided
by existing law by or for any port or public utility district; (b)
excess property tax levies authorized in Article VII, section 2 of the
state Constitution; (c) levies for acquiring conservation futures as
authorized under RCW 84.34.230; (d) levies for emergency medical care
or emergency medical services imposed under RCW 84.52.069; (e) levies
to finance affordable housing for very low-income housing imposed under
RCW 84.52.105; (f) the portions of levies by metropolitan park
districts that are protected under RCW 84.52.120; (g) levies imposed by
ferry districts under RCW 36.54.130; (h) levies for criminal justice
purposes under RCW 84.52.135; (i) the portions of levies by fire
protection districts that are protected under RCW 84.52.125; ((and))
(j) levies by counties for transit-related purposes under RCW
84.52.140; and (k) levies imposed under RCW 86.15.160 by flood control
zone districts that are coextensive with a county.
NEW SECTION. Sec. 3 This act applies to taxes levied for
collection in 2012 and thereafter.