SENATE BILL REPORT

SJR 8241

BYSenators Hayner and Vognild; by request of Governor

Authorizing six-year property tax levies.

Senate Staff:Terry Wilson (786-7715)

AS OF JUNE 4, 1990

BACKGROUND:

A variety of constitutional limitations apply to voter approved property tax levies.  These levies are also termed "excess levies" because they exceed the 1 percent constitutional limitation.

Excess levies require voter approval by a supermajority, 60 percent of those voting.  There is a further requirement that the total number of yes votes must be at least 60 percent of a number equal to 40 percent of those voting in the most recent general election in the taxing district.

In most taxing districts excess levies may be approved for a one year period only.  Exceptions apply to school districts which allow approval for two years generally and up to six years for construction.  Also, levies for repayment of bonds may be imposed for as many years as it takes to repay the bonds.

SUMMARY:

Taxing districts would be authorized to seek voter approval for excess levies of up to six years.

Present voter approval requirements for levy elections would not be affected, nor would levies for the repayment of bonds.

If approved by a two-thirds majority of the members of each house, this amendment would be on the ballot in the general election on November 6, 1990.  A simple majority is required for ratification.

Appropriation:  none

Revenue:   none

Fiscal Note:    none requested