2230 AMS RIVE S7562.1
HB 2230 - S AMD 1300
By Senator Rivers
ADOPTED 03/05/2020
On page 2, after line 26, insert the following:
"Sec. 2. RCW 82.29A.055 and 2014 c 207 s 8 are each amended to read as follows:
(1) Property owned exclusively by a federally recognized Indian tribe that is exempt from property tax under RCW 84.36.010 is subject to payment in lieu of leasehold excise taxes, if:
(a) The tax exempt property is used exclusively for economic development, as defined in RCW 84.36.010;
(b) There is no taxable leasehold interest in the tax exempt property;
(c) The property is located outside of the tribe's reservation; and
(d) The property is not otherwise exempt from taxation by federal law.
(2) The amount of the payment in lieu of leasehold excise taxes must be determined jointly and in good faith negotiation between the tribe that owns the property and the county and any city in which the property is located. However, the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property. If the tribe and the county and any city cannot agree to terms on the amount of payment in lieu of taxes, the department may determine the rate, provided that the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property.
(3) Payment must be made by the tribe to the county. The county treasurer must distribute all such money collected solely to the local taxing districts, including cities, in the same proportion that each local taxing district would have shared if a leasehold excise tax had been levied."
Renumber the remaining sections consecutively and correct any internal references accordingly.
HB 2230 - S AMD 1300
By Senator Rivers
ADOPTED 03/05/2020
On page 1, line 3 of the title, after "84.36.010" insert "and 82.29A.055"
EFFECT: Allows cities to participate with counties in payment-in-lieu-of tax negotiations with tribes.
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