Washington State

House of Representatives

Office of Program Research

BILL

ANALYSIS

Local Government Committee

HB 1166

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.

Brief Description: Concerning fire protection district tax levies.

Sponsors: Representatives Griffey and Springer.

Brief Summary of Bill

  • Eliminates the requirement that a fire district has to have, or contract with another entity that has, at least one paid full-time employee in order to levy property tax revenue for a fire district.

Hearing Date: 1/19/17

Staff: Yvonne Walker (786-7841).

Background:

A fire protection district is a type of special purpose district, typically located in an unincorporated area, with responsibility to provide fire prevention and suppression services and emergency medical response services. A fire district has the powers and authorities of a municipal corporation.

Fire districts are generally managed by a board of commissioners. The board of fire commissioners of a fire district within a county are authorized to levy an additional property tax up to 50 cents per 1000 above the general levy for fire districts, provided that it will not affect the rates of other taxing districts or cause the combined levies to exceed the constitutional limit. A fire district that chooses to levy the additional 50 cents per 1000 property tax must have at least one full-time paid employee or contract with another fire district for the services of at least one full‑time paid employee.

Summary of Bill:

Any fire protection district may levy property tax. The statutory provision that requires a fire district to have one full-time paid employee or contact with another entity that has one full time paid employee, in order to levy property taxes, is eliminated.

Appropriation: None.

Fiscal Note: Not requested.

Effective Date: The bill takes effect 90 days after adjournment of the session in which the bill is passed.