H-4424              _______________________________________________

                                          SUBSTITUTE HOUSE BILL NO. 2507

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By House Committee on Local Government (originally sponsored by Representatives Haugen, S. Wilson, Ferguson, Zellinsky, Phillips and Nealey)

Read first time 2/2/90.

AN ACT Relating to county levies for health-related benefits; amending RCW 84.52.043; adding a new section to chapter 41.26 RCW; and providing an effective date.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 41.26 RCW to read as follows:

          The legislative authority of any county may levy an annual property tax of three cents per thousand dollars of assessed valuation of the property in the taxing district for the purpose of paying for disability benefits under RCW 41.26.150 including, but not limited to, medical benefits, nursing home benefits, congregate care benefits, or any related health benefits.

          The receipts from this tax shall be distributed or disbursed as follows:

          (1) Each city or town located within the county that is obligated to pay disability benefits under RCW 41.26.150 shall receive a portion of these receipts equal to the total receipts multiplied by a fraction, the numerator of which is the number of such persons for whom the city or town is obligated to pay such benefits, and the denominator of which is the sum of the number of persons eligible to receive such benefits for whom each city and town, located in the county, and the county, are required to pay such benefits;

          (2) The county shall retain the remainder of the receipts.

          The receipts from this tax, and any interest earnings from these tax receipts, shall be used exclusively to pay for disability benefits under RCW 41.26.150.

          The last year that taxes authorized under this section may be imposed is 2020, for collection in 2021.

        Sec. 2.  Section 134, chapter 195, Laws of 1973 1st ex. sess. as last amended by section 36, chapter 378, Laws of 1989 and RCW 84.52.043 are each amended to read as follows:

          Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named shall be as follows:

          (1) Levies of the senior taxing districts shall be as follows:  (a) The levy by the state shall not exceed three dollars and sixty cents per thousand dollars of assessed value adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools; (b) the levy by any county shall not exceed one dollar and eighty cents per thousand dollars of assessed value; (c) the levy by any road district shall not exceed two dollars and twenty-five cents per thousand dollars of assessed value; and (d) the levy by any city or town shall not exceed three dollars and thirty-seven and one-half cents per thousand dollars of assessed value.  However any county is hereby authorized to increase its levy from one dollar and eighty cents to a rate not to exceed two dollars and forty-seven and one-half cents per thousand dollars of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed four dollars and five cents per thousand dollars of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy.

          (2) Except as provided in RCW 84.52.100, the aggregate levies of junior taxing districts and senior taxing districts, other than the state, shall not exceed five dollars and fifty-five cents per thousand dollars of assessed valuation.  The term "junior taxing districts" includes all taxing districts other than the state, counties, road districts, cities, towns, port districts, and public utility districts.  The limitations provided in this subsection shall not apply to:  (a) Levies at the rates provided by existing law by or for any port or public utility district; (b) excess property tax levies authorized in Article VII, section 2 of the state Constitution; (c) levies for acquiring conservation futures as authorized under RCW 84.34.230; ((and)) (d) levies for emergency medical care or emergency medical services imposed under RCW 84.52.069; and (e) levies for medical services and related health care as provided under section 1 of this act.

NEW SECTION. Sec. 3.     This act shall take effect January 1, 1991.