BILL REQ. #:  S-4249.1 

Read first time 01/16/08.   Referred to Committee on Ways & Means.

     AN ACT Relating to exempting certain military housing from property and leasehold excise taxes; amending RCW 84.36.010; and adding a new section to chapter 82.29A RCW.

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

Sec. 1   RCW 84.36.010 and 2004 c 236 s 1 are each amended to read as follows:
     (1) All property belonging exclusively to the United States, the state, or any county or municipal corporation; all property belonging exclusively to any federally recognized Indian tribe located in the state, if that property is used exclusively for essential government services; all state route number 16 corridor transportation systems and facilities constructed under chapter 47.46 RCW; and all property under a financing contract pursuant to chapter 39.94 RCW or recorded agreement granting immediate possession and use to the public bodies listed in this section or under an order of immediate possession and use pursuant to RCW 8.04.090; is exempt from taxation. All property belonging exclusively to a foreign national government is exempt from taxation if that property is used exclusively as an office or residence for a consul or other official representative of the foreign national government, and if the consul or other official representative is a citizen of that foreign nation.
     (2) For the purposes of this section, "essential government services" means services such as tribal administration, public facilities, fire, police, public health, education, sewer, water, environmental and land use, transportation, and utility services.
     (3) For the purposes of this section, "property belonging exclusively to the United States" includes property, both real and personal, together with all improvements thereto, regardless of the ownership of either, used for the housing of military personnel and their families, as provided by the military housing privatization initiative of 1996, 10 U.S.C. Secs. 2871 through 2885, as amended. Such improvements, in addition to the actual housing units, include, but are not limited to, facilities related to the housing units, such as housing maintenance facilities, housing rental and management offices, parks, and community centers.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.29A RCW to read as follows:
     The following leasehold interests are exempt from taxes imposed under this chapter: All leasehold interests in any property belonging exclusively to the United States, including property owned in part by the United States, together with all improvements thereto, used for the housing of military personnel and their families, as provided by the military housing privatization initiative of 1996, 10 U.S.C. Secs. 2871 through 2885, as amended. Such improvements, in addition to the actual housing units, include, but are not limited to, facilities related to the housing units, such as housing maintenance facilities, housing rental and management offices, parks, and community centers.