H-3063              _______________________________________________

                                                   HOUSE BILL NO. 2477

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By Representatives Ferguson, Haugen and Horn

Read first time 1/12/90 and referred to Committees on Local Government/Revenue.

AN ACT Relating to the taxation of public authorities; and amending RCW 84.36.010 and 35.21.755.

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

        Sec. 1.  Section 1, chapter 34, Laws of 1969 as amended by section 1, chapter 260, Laws of 1971 ex. sess. and RCW 84.36.010 are each amended to read as follows:

(1) The following classes of public property shall be exempt from taxation:

(a) All property belonging exclusively to the United States, the state, any county or municipal corporation, and;

(b) All property under a recorded agreement granting immediate possession and use to said public bodies or under an order of immediate possession and use pursuant to RCW 8.04.090, ((shall be exempt from taxation)) and;

(c) All property owned, operated, or controlled by a public corporation, commission, or authority created pursuant to RCW 35.21.730 or 35.21.660 where such property is used for a lawful public purpose.

(2) All property belonging exclusively to a foreign national government shall be exempt from taxation if such property is used exclusively as an office or residence for a consul or other official representative of such foreign national government, and if the consul or other official representative is a citizen of such foreign nation.

        Sec. 2.  Section 7, chapter 37, Laws of 1974 ex. sess. as last amended by section 1, chapter 282, Laws of 1987 and RCW 35.21.755 are each amended to read as follows:

          (((1) A public corporation, commission, or authority created pursuant to RCW 35.21.730 or 35.21.660 shall receive the same immunity or exemption from taxation as that of the city, town, or county creating the same:  PROVIDED, That, except for (a) any property within a special review district established by ordinance prior to January 1, 1976, or listed on or which is within a district listed on any federal or state register of historical sites or (b) any property owned or operated by a public corporation that is used primarily for low-income housing, any such public corporation, commission, or authority shall pay to the county treasurer an annual excise tax equal to the amounts which would be paid upon real property and personal property devoted to the purposes of such public corporation, commission, or authority were it in private ownership, and such real property and personal property is acquired and/or operated under RCW 35.21.730 through 35.21.755, and the proceeds of such excise tax shall be allocated by the county treasurer to the various taxing authorities in which such property is situated, in the same manner as though the property were in private ownership:  PROVIDED FURTHER, That))  The provisions of chapter 82.29A RCW shall not apply to property within a special review district established by ordinance prior to January 1, 1976, or listed on or which is within a district listed on any federal or state register of historical sites and which is controlled by a public corporation, commission, or authority created pursuant to RCW 35.21.730 or 35.21.660, which was in existence prior to January 1, 1976:  ((AND)) PROVIDED ((FURTHER)), That property within a special review district established by ordinance prior to January 1, 1976, or property which is listed on any federal or state register of historical sites and controlled  by a public corporation, commission, or authority created pursuant to RCW 35.21.730 or 35.21.660, which was in existence prior to January 1, 1976, shall receive the same immunity or exemption from taxation as if such property had been within a district listed on any such federal or state register of historical sites as of January 1, 1976, and controlled by a public corporation, commission, or authority created pursuant to RCW 35.21.730 or 35.21.660 which was in existence prior to January 1, 1976.

          (((2) As used in this section:

          (a) "Low-income" means a total annual income, adjusted for family size, not exceeding fifty percent of the area median income.

          (b) "Area median income" means:

          (i) For an area within a standard metropolitan statistical area, the area median income reported by the United States department of housing and urban development for that standard metropolitan statistical area; or

          (ii) For an area not within a standard metropolitan statistical area, the county median income reported by the department of community development.))