Bill Summary – FastDemocracy

H-0172.1
                                HOUSE BILL 1022
     State of Washington       68th Legislature          2023 Regular Session
     By Representatives Chapman,   Reed,   Lekanoff,   Reeves,   Chopp,   Wylie,
     Kloba, and Riccelli
     Prefiled 12/08/22. Read first time 01/09/23.       Referred to Committee
     on Local Government.
      AN ACT Relating to providing additional support and services for
  veterans' assistance and for persons with developmental disabilities
  or mental health needs; amending RCW 71.20.110, 73.08.080, 84.52.043,
  84.52.043, 84.52.010, 84.52.010, and 84.55.005; creating a new
  section; providing an effective date; and providing an expiration
  date.
  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
     Sec. 1.   RCW 71.20.110 and 2013 c 123 s 1 are each amended to
 read as follows:
     (1)(a) In order to provide additional funds for the coordination
 and provision of community services for persons with developmental
 disabilities or mental health services, the county governing
 authority of each county in the state must ((budget and)) levy
 annually a tax in a sum equal to the amount which would be raised by
 ((a levy of)) two and one-half cents per thousand dollars of assessed
 value against the taxable property in the county((, or as such amount
 is modified pursuant to subsection (2) or (3) of this section,)) to
 be used for such purposes. ((However, all))
     (b) The levy required in this section must be:
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     (i) Imposed by the legislative authority of the county as a
 separate levy, independent of the regular property tax levy
 authorized in RCW 84.52.043(1)(b); or
     (ii) Imposed by the legislative authority of the county as part
 of its levy authorized in RCW 84.52.043(1)(b).
     (2) All or part of the funds collected from the tax levied for
 the purposes of this section may be transferred to the state of
 Washington, department of social and health services, for the purpose
 of obtaining federal matching funds to provide and coordinate
 community services for persons with developmental disabilities and
 mental health services. In the event a county elects to transfer such
 tax funds to the state for this purpose, the state must grant these
 moneys and the additional funds received as matching funds to
 service-providing community agencies or community boards in the
 county which has made such transfer, pursuant to the plan approved by
 the county, as provided by chapters 71.24 and 71.28 RCW and by
 chapter 71A.14 RCW, all as now or hereafter amended.
     (((2) The amount of a levy allocated to the purposes specified in
 this section may be reduced in the same proportion as the regular
 property tax levy of the county is reduced by chapter 84.55 RCW.
     (3)(a) The amount of a levy allocated to the purposes specified
 in this section may be modified from the amount required by
 subsection (1) of this section as follows:
     (i) If the certified levy is reduced from the preceding year's
 certified levy, the amount of the levy allocated to the purposes
 specified in this section may be reduced by no more than the same
 percentage as the certified levy is reduced from the preceding year's
 certified levy;
     (ii) If the certified levy is increased from the preceding year's
 certified levy, the amount of the levy allocated to the purposes
 specified in this section must be increased from the amount of the
 levy so allocated in the previous year by at least the same
 percentage as the certified levy is increased from the preceding
 year's certified levy. However, the amount of the levy allocated to
 the purposes specified in this section does not have to be increased
 under this subsection (3)(a)(ii) for the portion of a certified levy
 increase resulting from a voter-approved increase under RCW 84.55.050
 that is dedicated to a specific purpose; or
     (iii) If the certified levy is unchanged from the preceding
 year's certified levy, the amount of the levy allocated to the
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 purposes specified in this section must be equal to or greater than
 the amount of the levy so allocated in the preceding year.
     (b) For purposes of this subsection, "certified levy" means the
 property tax levy for general county purposes certified to the county
 assessor as required by RCW 84.52.070, excluding any amounts
 certified under chapters 84.69 and 84.68 RCW.
     (4) Subsections (2) and (3) of this section do not preclude a
 county from increasing the levy amount in subsection (1) of this
 section to an amount that is greater than the change in the regular
 county levy.))
     Sec. 2.   RCW 73.08.080 and 2019 c 432 s 35 are each amended to
 read as follows:
     (1)(a) The legislative authority in each county must levy((, in
 addition to the taxes now levied by law,)) a tax in a sum equal to
 the amount that would be raised by not less than one and one-eighth
 cents per thousand dollars of assessed value, and not greater than
 twenty-seven cents per thousand dollars of assessed value against the
 taxable property of their respective counties, to be levied and
 collected as now prescribed by law for the assessment and collection
 of taxes, for the purpose of creating a veterans' assistance fund.
     (b) The levy required under (a) of this subsection must be:
     (i) Imposed by the legislative authority of the county as a
 separate levy, independent of the regular property tax levy
 authorized in RCW 84.52.043(1)(b); or
     (ii) Imposed by the legislative authority of the county as part
 of its levy authorized in RCW 84.52.043(1)(b).
     (c) Expenditures from the veterans' assistance fund, and interest
 earned on balances from the fund, may be used only for:
     (((a))) (i) The veterans' assistance programs authorized by RCW
 73.08.010;
     (((b))) (ii) The lawful disposition of the remains as defined in
 RCW 68.04.020 of a deceased indigent veteran or deceased family
 member of an indigent veteran as authorized by RCW 73.08.070; and
     (((c))) (iii) The direct and indirect costs incurred in the
 administration of the fund as authorized by subsection (2) of this
 section.
     (2) If the funds on deposit in the veterans' assistance fund,
 less outstanding warrants, on the first Tuesday in September exceed
 the lesser of the expected yield of one and one-eighth cents per
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 thousand dollars of assessed value against the taxable property of
 the county or the expected yield of a levy determined as set forth in
 subsection (5) of this section, the county legislative authority may
 levy a lesser amount than would otherwise be required under
 subsection (1) or (5) of this section.
     (3) The direct and indirect costs incurred in the administration
 of the veterans' assistance fund must be computed by the county
 auditor, or the chief financial officer in a county operating under a
 charter, not less than annually. Following the computation of these
 direct and indirect costs, an amount equal to these costs may then be
 transferred from the veterans' assistance fund to the county current
 expense fund.
     (4) The amount of a levy allocated to the purposes specified in
 this section may be reduced in the same proportion as the regular
 property tax levy of the county is reduced by chapter 84.55 RCW.
     (5)(a) ((The)) If the levy is administered with the method
 provided in subsection (1)(b)(ii) of this section, the amount of a
 levy allocated to the purposes specified in this section may be
 modified from the amount required by subsection (1) of this section
 as follows:
     (i) If the certified levy is reduced from the preceding year's
 certified levy, the amount of the levy allocated to the purposes
 specified in this section may be reduced by no more than the same
 percentage as the certified levy is reduced from the preceding year's
 certified levy;
     (ii) If the certified levy is increased from the preceding year's
 certified levy, the amount of the levy allocated to the purposes
 specified in this section may not be less than the base allocation
 increased by the same percentage as the certified levy is increased
 from the preceding year's certified levy. However, the amount of the
 levy allocated to the purposes specified in this section does not
 have to be increased under this subsection (5)(a)(ii) for the portion
 of a certified levy increase resulting from a voter-approved increase
 under RCW 84.55.050 that is dedicated to a specific purpose; or
     (iii) If the certified levy is unchanged from the preceding
 year's certified levy, the amount of the levy allocated to the
 purposes specified in this section must be equal to or greater than
 the base allocation.
     (b) For purposes of this subsection, the following definitions
 apply:
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     (i) "Base allocation" means the most recent allocation that was
 not reduced under subsection (2) of this section.
     (ii) "Certified levy" means the property tax levy for general
 county purposes certified to the county assessor as required by RCW
 84.52.070, excluding any amounts certified under chapters 84.69 and
 84.68 RCW.
     (6) Subsections (2), (4), and (5) of this section do not preclude
 a county from increasing the levy amount in subsection (1) of this
 section to an amount that is greater than the change in the regular
 county levy.
     Sec. 3.   RCW 84.52.043 and 2021 c 117 s 3 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 are as follows:
     (1) Levies of the senior taxing districts are as follows: (a) The
 levies by the state may not exceed the applicable aggregate rate
 limit specified in RCW 84.52.065 (2) or (4) 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 may not exceed one
 dollar and 80 cents per $1,000 of assessed value; (c) the levy by any
 county pursuant to RCW 73.08.080(1)(b)(i) may not exceed 27 cents per
 $1,000 of assessed value or be less than 1.125 cents per $1,000 of
 assessed value; (d) the levy by any road district may not exceed two
 dollars and 25 cents per $1,000 of assessed value; and (((d))) (e)
 the levy by any city or town may not exceed three dollars and 37.5
 cents per $1,000 of assessed value. However, any county is hereby
 authorized to increase its levy from one dollar and 80 cents to a
 rate not to exceed two dollars and 47.5 cents per $1,000 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 $1,000 of assessed value, and no other
 taxing district has its levy reduced as a result of the increased
 county levy.
     (2) The aggregate levies of junior taxing districts and senior
 taxing districts, other than the state, may not exceed five dollars
 and 90 cents per $1,000 of assessed valuation. The term "junior
 taxing districts" includes all taxing districts other than the state,
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 counties, road districts, cities, towns, port districts, and public
 utility districts. The limitations provided in this subsection do 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; (d) levies for emergency medical care or emergency medical
 services imposed under RCW 84.52.069; (e) levies to finance
 affordable housing imposed under RCW 84.52.105; (f) the portions of
 levies by metropolitan park districts that are protected under RCW
 84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130;
 (h) levies for criminal justice purposes under RCW 84.52.135; (i) the
 portions of levies by fire protection districts and regional fire
 protection  service   authorities  that   are  protected   under  RCW
 84.52.125; (j) levies by counties for transit-related purposes under
 RCW 84.52.140; (k) the portion of the levy by flood control zone
 districts that are protected under RCW 84.52.816; (l) levies imposed
 by a regional transit authority under RCW 81.104.175; ((and)) (m)
 levies imposed by any park and recreation district described under
 RCW 84.52.010(3)(a)(vii); and (n) levies for veterans' assistance
 under RCW 73.08.080(1)(b)(i).
     Sec. 4.   RCW 84.52.043 and 2020 c 253 s 3 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 are as follows:
     (1) Levies of the senior taxing districts are as follows: (a) The
 levies by the state may not exceed the applicable aggregate rate
 limit specified in RCW 84.52.065 (2) or (4) 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 may not exceed one
 dollar and eighty cents per thousand dollars of assessed value; (c)
 the levy by any county pursuant to RCW 73.08.080(1)(b)(i) may not
 exceed 27 cents per $1,000 of assessed value or be less than 1.125
 cents per $1,000 dollars of assessed value; (d) the levy by any road
 district may not exceed two dollars and twenty-five cents per
 thousand dollars of assessed value; and (((d))) (e) the levy by any
 city or town may not exceed three dollars and thirty-seven and one-
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 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) The aggregate levies of junior taxing districts and senior
 taxing districts, other than the state, may not exceed five dollars
 and ninety 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 do 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; (d) levies for emergency medical
 care or emergency medical services imposed under RCW 84.52.069; (e)
 levies to finance affordable housing imposed under RCW 84.52.105; (f)
 the portions of levies by metropolitan park districts that are
 protected under RCW 84.52.120; (g) levies imposed by ferry districts
 under RCW 36.54.130; (h) levies for criminal justice purposes under
 RCW 84.52.135; (i) the portions of levies by fire protection
 districts and regional fire protection service authorities that are
 protected under RCW 84.52.125; (j) levies by counties for transit-
 related purposes under RCW 84.52.140; (k) the portion of the levy by
 flood control zone districts that are protected under RCW 84.52.816;
 ((and)) (l) levies imposed by a regional transit authority under RCW
 81.104.175; and (m) levies for veterans' assistance under RCW
 73.08.080(1)(b)(i).
     Sec. 5.   RCW 84.52.010 and 2021 c 117 s 2 are each amended to
 read as follows:
     (1) Except as is permitted under RCW 84.55.050, all taxes must be
 levied or voted in specific amounts.
     (2) The rate percent of all taxes for state and county purposes,
 and purposes of taxing districts coextensive with the county, must be
 determined, calculated and fixed by the county assessors of the
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 respective counties, within the limitations provided by law, upon the
 assessed valuation of the property of the county, as shown by the
 completed tax rolls of the county, and the rate percent of all taxes
 levied for purposes of taxing districts within any county must be
 determined, calculated and fixed by the county assessors of the
 respective counties, within the limitations provided by law, upon the
 assessed valuation of the prope