HOUSE BILL REPORT

ESHB 578

BYHouse Committee on Local Government (originally sponsored by Representatives Holm, Haugen, Belcher and Amondson)

Establishing dates for establishment of taxing district boundaries for levy purposes.

House Committe on Local Government

Majority Report:     The substitute bill be substituted therefor and the substitute bill do pass.  (11)

     Signed by Representatives Haugen, Chair; Cooper, Vice Chair; Bumgarner, Ferguson, Hine, Madsen, Nealey, Nelson, Nutley, Rayburn and L. Smith.

House Staff:Steve Lundin (786-7127)

AS PASSED HOUSE MARCH 20, 1987

BACKGROUND:

Boundaries of a taxing district are established for purposes of imposing property taxes in any year on the first day of March.  Property taxes are imposed in December and then collected in the following year.

SUMMARY:

The date for establishing the boundaries of a taxing district for imposing property taxes is changed from the first day of March to the first day of October, if a boundary change that has been made is coterminous with the boundaries of another taxing district as it existed as of the first day of March of that year.

EFFECT OF SENATE AMENDMENT(S):  The date for establishing the boundaries of a taxing district for imposing property taxes is moved back from October 1st to June 1st, if a boundary change is coterminous with the boundaries of another taxing district.

Fiscal Note:    Requested February 18, 1987.

House Committee ‑ Testified For:     Stan Finkelstein, Association of Washington Cities.

House Committee - Testified Against: Fred Saeger, Washington Association of County Officials.

House Committee - Testimony For:     This will accommodate boundary changes that are identical with the boundaries of another taxing district.  These changes could avoid great losses due to the $9.15 limitation.  This date was established years ago.  We now have computers.  Not many changes will use this special date for establishing boundaries.

House Committee - Testimony Against: Some counties may have trouble conforming with this change.

VOTE ON FINAL PASSAGE:

     Yeas 97; Excused 1

Excused:   Representative Padden