AN ACT Relating to benefit charges of fire protection districts and regional fire protection service authorities; and amending RCW 52.26.220, 52.26.230, 84.55.092, and 52.18.050.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1.  RCW 52.26.220 and 2006 c 200 s 12 are each amended to read as follows:

(1) ((Notwithstanding any other provision in this chapter to the contrary, any))(a) The initial imposition of a benefit charge authorized by this chapter ((is not effective unless a proposition to impose the benefit charge is approved by a))must be approved by not less than sixty percent ((majority)) of the voters of the regional fire protection service authority voting at a general election or at a special election called by the authority for that purpose((, held within the authority)). ((A))Ballot ((measure that contains))measures containing an authorization to impose benefit charges ((and)) that ((is))are approved by the voters pursuant to RCW 52.26.060 ((meets))satisfy the proposition approval requirement of this subsection and subsection (2) of this section.

(b) An election held ((under this section))for the initial imposition of a benefit charge must be held not more than twelve months prior to the date on which the first charge is to be assessed.

(c) Except as provided otherwise by this section, a benefit charge approved at an election expires in six ((years)) or fewer years as authorized by the voters, unless subsequently reapproved by the voters.

(2) ((The))Ballot measures calling for the initial imposition of a benefit charge must be submitted so as to enable ((the)) voters favoring the authorization of a ((regional fire protection service authority)) benefit charge to vote "Yes" and those opposed to vote "No." The ballot question is as follows:

"Shall . . . . . . the regional fire protection service authority composed of (insert the participating fire protection jurisdictions) . . . . . be authorized to impose benefit charges each year for . . . . (insert number of years not to exceed six) years, not to exceed an amount equal to sixty percent of its operating budget, and be prohibited from imposing an additional property tax under RCW 52.26.140(1)(c)?

(3) ((Authorities renewing the benefit charge may elect to use the following alternative ballot))(a) The continued imposition of a benefit charge authorized by this chapter may be approved for six consecutive years, ten consecutive years, or permanently.

(b) Ballot measures calling for the continued imposition of a benefit charge must be submitted so as to enable voters favoring the continued imposition of the benefit charge to vote "Yes" and those opposed to vote "No." The ballot question must be substantially in the following form:

"Shall . . . . . the regional fire protection service authority composed of (insert the participating fire protection jurisdictions) . . . . . . be authorized to continue voter-authorized benefit charges each year ((for)) . . . . (insert ((number of years not to exceed))for six consecutive years, ten consecutive years, or permanently) ((years)), not to exceed an amount equal to sixty percent of its operating budget, and be prohibited from imposing an additional property tax under RCW 52.26.140(1)(c)?

Sec. 2.  RCW 52.26.230 and 2004 c 129 s 29 are each amended to read as follows:

(1) Not fewer than ten days nor more than six months before the election at which the proposition to impose the benefit charge is submitted as provided in this chapter, the governing board of the regional fire protection service authority, or the planning committee if the benefit charge is proposed as part of the initial formation of the authority, shall hold a public hearing specifically setting forth its proposal to impose benefit charges for the support of its legally authorized activities that will maintain or improve the services afforded in the authority. A report of the public hearing shall be filed with the county treasurer of each county in which the property is located and be available for public inspection.

(2) Prior to November 15th of each year the governing board of the authority shall hold a public hearing to review and establish the regional fire protection service authority benefit charges for the subsequent year.

(3) All resolutions imposing or changing the benefit charges must be filed with the county treasurer or treasurers of each county in which the property is located, together with the record of each public hearing, before November 30th immediately preceding the year in which the benefit charges are to be collected on behalf of the authority.

(4) After the benefit charges have been established, the owners of the property subject to the charge must be notified of the amount of the charge.

Sec. 3.  RCW 84.55.092 and 1998 c 16 s 3 are each amended to read as follows:

(1) The regular property tax levy for each taxing district other than the state may be set at the amount which would be allowed otherwise under this chapter if the regular property tax levy for the district for taxes due in prior years beginning with 1986 had been set at the full amount allowed under this chapter including any levy authorized under RCW 52.16.160 or 52.26.140(1)(c) that would have been imposed but for the limitation in RCW 52.18.065 or 52.26.240, applicable upon imposition of the benefit charge under chapter 52.18 or 52.26 RCW.

(2) The purpose of this section is to remove the incentive for a taxing district to maintain its tax levy at the maximum level permitted under this chapter, and to protect the future levy capacity of a taxing district that reduces its tax levy below the level that it otherwise could impose under this chapter, by removing the adverse consequences to future levy capacities resulting from such levy reductions.

Sec. 4.  RCW 52.18.050 and 2013 c 49 s 1 are each amended to read as follows:

(1)(a) The initial imposition of a benefit charge authorized by this chapter must be approved by not less than sixty percent of the voters of the district voting at a general election or at a special election called by the district for that purpose.

(b) An election held for the initial imposition of a benefit charge must be held not more than twelve months prior to the date on which the first charge is to be assessed.

(c) Except as provided otherwise by this section, a benefit charge approved at an election expires in six or fewer years as authorized by the voters unless subsequently reapproved by the voters.

(2) Ballot measures calling for the initial imposition of a benefit charge must be submitted so as to enable voters favoring the authorization of a benefit charge to vote "Yes" and those opposed to vote "No," and the ballot question must be as follows:

"Shall . . . . . . county fire protection district No. . . . . be authorized to impose benefit charges each year for . . . . (insert number of years not to exceed six) years, not to exceed an amount equal to sixty percent of its operating budget, and be prohibited from imposing an additional property tax under RCW 52.16.160?

(3)(a) The continued imposition of a benefit charge authorized by this chapter ((must be approved by a majority of the voters of the district voting at a general election or at a special election called by the district for that purpose))may be approved for six consecutive years, ten consecutive years, or permanently.

(b) Ballot measures calling for the continued imposition of a benefit charge must be submitted so as to enable voters favoring the continued imposition of the benefit charge to vote "Yes" and those opposed to vote "No." The ballot question must be substantially in the following form:

"Shall . . . . . . county fire protection district No. . . . . be authorized to continue voter-authorized benefit charges each year ((for)) . . . . (insert ((number of years not to exceed))for six consecutive years, ten consecutive years, or permanently) ((years)), not to exceed an amount equal to sixty percent of its operating budget, and be prohibited from imposing an additional property tax under RCW 52.16.160?

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