SENATE BILL REPORT

SB 5899

BYSenator Amondson

Giving cemetery district tax levies a higher priority when junior district tax levies must be reduced.

Senate Committee on Governmental Operations

Senate Hearing Date(s):February 27, 1989

Senate Staff:Eugene Green (786-7405); Sam Thompson (786-7754)

AS OF FEBRUARY 24, 1989

BACKGROUND:

In 1987, due to increasing problems with property tax levy rate reductions for junior taxing districts, the relative status of tax levies and taxing districts was classified and altered.  The classification and alteration for junior taxing districts from least seniority to most seniority was as follows:  (1) park and recreation districts, park and recreation service areas, and cultural arts districts; (2) flood control zone districts; (3) all other junior taxing districts including cemetery districts (except fire districts, hospital districts, library districts, and metro park districts); (4) the second and third $.50 property tax levies of fire districts; and (5) hospital districts, library districts, metro park districts, and the first $.50 levy of fire districts.  Therefore, the status of cemetery districts was lowered from the highest status to one below the second and third $.50 tax levies of fire districts.  The annual property tax levy for cemetery districts may not exceed $.1125 cents per $1,000 of assessed valuation.

Because of this lowering of status, a number of cemetery districts no longer receive any property tax revenues.

SUMMARY:

The property taxing status of cemetery districts is raised above all other junior taxing districts.

Appropriation:    none

Revenue:    none

Fiscal Note:      none requested