SENATE BILL REPORT

SB 5806

This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent.

As Reported by Senate Committee On:

Ways & Means, March 1, 2013

Title: An act relating to repealing an obsolete provision for a credit against property taxes paid on timber on public land.

Brief Description: Repealing an obsolete provision for a credit against property taxes paid on timber on public land.

Sponsors: Senators Smith, Rolfes, Pearson and Hargrove.

Brief History:

Committee Activity: Ways & Means: 2/21/13, 3/01/13 [DP].

SENATE COMMITTEE ON WAYS & MEANS

Majority Report: Do pass.

Signed by Senators Hill, Chair; Baumgartner, Vice Chair; Honeyford, Capital Budget Chair; Hargrove, Ranking Member; Nelson, Assistant Ranking Member; Bailey, Becker, Braun, Conway, Dammeier, Fraser, Hasegawa, Hatfield, Hewitt, Keiser, Kohl-Welles, Murray, Padden, Parlette, Ranker, Rivers, Schoesler and Tom.

Staff: Juliana Roe (786-7438)

Background: Under current law, a credit against the timber tax is provided for property taxes paid on privately owned timber standing on public land. However, in 2004, the Legislature passed a bill that exempts all timber from the property tax. Therefore, the credit provided is obsolete and unnecessary.

Summary of Bill: The property tax credit for taxes paid on privately owned timber standing on public lands is repealed.

Appropriation: None.

Fiscal Note: Not requested.

Committee/Commission/Task Force Created: No.

Effective Date: Ninety days after adjournment of session in which bill is passed.

Staff Summary of Public Testimony: PRO: This bill allows us to take an opportunity to clean up our statues. It is a good practice to get rid of obsolete laws. There is no fiscal impact attributed to this bill. The Department of Revenue is in favor of the bill.

Persons Testifying: PRO: Senator Smith, prime sponsor; John Ehrenreich, WA Forest Protection Assn.