H-1036.1                  _______________________________________________

                                                      HOUSE BILL 1730

                              _______________________________________________

State of Washington                              53rd Legislature                             1993 Regular Session

By Representatives Springer, Orr, Morris, H. Myers, Sheldon and Romero

Read first time 02/05/93.  Referred to Committee on Local Government.

Regulating the distribution of unused capacity under the rate limitations on cumulative regular property taxes.

          AN ACT Relating to the distribution of unused capacity under the rate limitations on cumulative regular property taxes; and amending RCW 84.52.043.

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

        Sec. 1.  RCW 84.52.043 and 1990 c 234 s 1 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 ninety cents per thousand dollars of assessed valuation, plus the unused portion of the state's tax levy, as provided in this subsection.  The unused portion of the state's tax levy means the maximum allowable tax rate for the state provided under this section, as expressed in terms of the assessed value adjusted to the state equalized value in accordance with the indicated ration fixed by the state department of revenue, less the rate of tax that the state actually imposes as expressed in the terms, but this specific rate difference shall be applied to the assessed valuation as determined by the county assessor and not adjusted to the state equalized value.  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.

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