BILL REQ. #: H-0884.1
| State of Washington | 63rd Legislature | 2013 Regular Session |
Read first time 02/07/13. Referred to Committee on Finance.
AN ACT Relating to veterans' assistance levies; amending RCW 73.08.080, 84.52.043, 84.52.043, 84.52.010, and 84.52.010; creating a new section; providing an effective date; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 73.08.080 and 2005 c 250 s 6 are each amended to read
as follows:
(1) The legislative authority in each county ((shall)) must budget
and levy, in addition to the county general levy and the taxes now
levied by law, a tax in a sum equal to the amount which would be raised
by not less than one and one-eighth cents per thousand dollars of
assessed value, and not greater than twenty-seven cents per thousand
dollars of assessed value against the taxable property of their
respective counties, to be levied and collected as now prescribed by
law for the assessment and collection of taxes, for the purpose of
creating a veterans' assistance fund. Expenditures from the veterans'
assistance fund, and interest earned on balances from the fund, may be
used only for:
(a) The veterans' assistance programs authorized by RCW 73.08.010;
(b) The burial or cremation of a deceased indigent veteran or
deceased family member of an indigent veteran as authorized by RCW
73.08.070; and
(c) The direct and indirect costs incurred in the administration of
the fund as authorized by subsection (2) of this section.
(2) If the funds on deposit in the veterans' assistance fund, less
outstanding warrants, on the first Tuesday in September exceed the
expected yield of one and one-eighth cents per thousand dollars of
assessed value against the taxable property of the county, the county
legislative authority may levy a lesser amount. The direct and
indirect costs incurred in the administration of the veterans'
assistance fund ((shall)) must be computed by the county auditor, or
the chief financial officer in a county operating under a charter, not
less than annually. Following the computation of these direct and
indirect costs, an amount equal to these costs may then be transferred
from the veterans' assistance fund to the county current expense fund.
(3) The amount of a levy allocated to the purposes specified in
this section may be reduced in the same proportion as the regular
property tax levy of the county is reduced by chapter 84.55 RCW.
Sec. 2 RCW 84.52.043 and 2011 c 275 s 2 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 are as follows:
(1) Levies of the senior taxing districts are as follows: (a) The
levy by the state 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 may not exceed one dollar
and eighty cents per thousand dollars of assessed value; (c) the levy
by any road district may not exceed two dollars and twenty-five cents
per thousand dollars of assessed value; and (d) the levy by any city or
town 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, 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
do 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; (j) levies by counties for transit-related purposes under RCW 84.52.140; ((and)) (k) the protected portion
of the levies imposed 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; and (l) levies for
veterans' assistance under RCW 73.08.080.
Sec. 3 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 as follows:
(1) Levies of the senior taxing districts ((shall be)) are as
follows: (a) The levy by the state shall 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 not exceed two dollars
and twenty-five cents per thousand dollars of assessed value; and (d)
the levy by any city or town shall 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 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 for
veterans' assistance under RCW 73.08.080.
Sec. 4 RCW 84.52.010 and 2011 1st sp.s. c 28 s 2 are each amended
to read as follows:
(1) Except as is permitted under RCW 84.55.050, all taxes 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, 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 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 must recompute and establish a
consolidated levy in the following manner:
(a) The full certified rates of tax levy for state, county, county
road district, and city or town purposes must be extended on the tax
rolls in amounts not exceeding the limitations established by law;
however any state levy takes precedence over all other levies and 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,
73.08.080, 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, 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
must be reduced as follows:
(i) The portion of the levy by a metropolitan park district that
has a population of less than one hundred fifty thousand and is 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 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;
(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 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;
(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;
(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;
(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 with a population of one hundred fifty
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;
(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, 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 must be eliminated; and
(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 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.
(b) The certified rates of tax levy subject to these limitations by
all junior taxing districts imposing taxes on such property must be
reduced or eliminated as follows to bring the consolidated levy of
taxes on such property within the provisions of these limitations:
(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 must be reduced on a pro rata basis or eliminated;
(ii) Second, if the consolidated tax levy rate still exceeds these
limitations, the certified property tax levy rates of flood control
zone districts other than the portion of a levy protected under RCW
84.52.815 must be reduced on a pro rata basis or eliminated;
(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, must be reduced on a
pro rata basis or eliminated;
(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, must be reduced on a pro rata basis or eliminated;
(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)
must be reduced on a pro rata basis or eliminated; and
(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, must be reduced on a pro rata basis
or eliminated.
Sec. 5 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, veterans' assistance levy under RCW 73.08.080,
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 take precedence over all other levies and shall
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,
73.08.080, 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 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))) (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 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))) (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 84.52.135 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))) (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 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))) (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 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))) (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, 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))) (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 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.
NEW SECTION. Sec. 6 This act applies to taxes levied for
collection in 2014 and thereafter.
NEW SECTION. Sec. 7 Sections 2 and 4 of this act expire January
1, 2018.
NEW SECTION. Sec. 8 Sections 3 and 5 of this act take effect
January 1, 2018.