CERTIFICATION OF ENROLLMENT
SUBSTITUTE HOUSE BILL 2348
Chapter 361, Laws of 2024
68th Legislature
2024 Regular Session
COUNTY HOSPITALS—FUNDING
EFFECTIVE DATE: June 6, 2024—Except for sections 4 and 6, which take
effect January 1, 2027.
Passed by the House March 5, 2024 CERTIFICATE
Yeas 59 Nays 36
I, Bernard Dean, Chief Clerk of the
House of Representatives of the
LAURIE JINKINS State of Washington, do hereby
Speaker of the House of certify that the attached is
Representatives SUBSTITUTE HOUSE BILL 2348 as
passed by the House of
Representatives and the Senate on
the dates hereon set forth.
Passed by the Senate February 29,
2024
Yeas 31 Nays 18 BERNARD DEAN
Chief Clerk
DENNY HECK
President of the Senate
Approved March 29, 2024 11:01 AM FILED
April 1, 2024
Secretary of State
JAY INSLEE State of Washington
Governor of the State of Washington
 SUBSTITUTE HOUSE BILL 2348
AS AMENDED BY THE SENATE
Passed Legislature - 2024 Regular Session
State of Washington 68th Legislature 2024 Regular Session
By House Finance (originally sponsored by Representatives Street,
Chopp, Taylor, Fitzgibbon, Berry, Orwall, Davis, Alvarado, Farivar,
Macri, Ryu, Riccelli, and Ormsby)
READ FIRST TIME 02/05/24.
1 AN ACT Relating to county hospital funding; amending RCW
2 36.62.010, 36.62.090, 84.52.043, 84.52.043, 84.52.010, and 84.52.010;
3 providing an effective date; and providing an expiration date.
4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
5 Sec. 1. RCW 36.62.010 and 1984 c 26 s 1 are each amended to read
6 as follows:
7 The legislative authority of any county may establish, provide,
8 and maintain hospitals for the care and treatment of the indigent,
9 sick, injured, or infirm, and for this purpose the county legislative
10 authority may:
11 (1) Purchase or lease real property or use lands already owned by
12 the county;
13 (2) Erect all necessary buildings, make all necessary
14 improvements and repairs and alter any existing building for the use
15 of said hospitals;
16 (3) Use county moneys, levy taxes, and issue bonds as authorized
17 by law, to raise a sufficient amount of money to ((cover)) pay,
18 finance, or refinance the cost of procuring the site, constructing
19 and operating hospitals, and for the maintenance and capital expenses
20 thereof and all other necessary and proper expenses; and
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 1 (4) Accept and hold in trust for the county any grant of land,
2 gift or bequest of money, or any donation for the benefit of the
3 purposes of this chapter, and apply the same in accordance with the
4 terms of the gift.
5 Sec. 2. RCW 36.62.090 and 1984 c 26 s 6 are each amended to read
6 as follows:
7 (1) If the hospital is established, the county legislative
8 authority, at the time of levying general taxes, may levy an
9 additional regular property tax, not to exceed ((fifty)) 20 cents per
10 thousand dollars of assessed value in any one year, for the
11 operation, maintenance, and capital expenses of the hospital, and any
12 outpatient clinics operated by the hospital, and for the payment of
13 principal and interest on bonds issued for such purposes. The
14 limitations in RCW 84.52.043 do not apply to the tax levy authorized
15 in this section and the limitation in RCW 84.55.010 does not apply to
16 the first year that the tax levy is imposed under this section.
17 (2) Only a county with a population exceeding 2,000,000 may
18 impose the additional regular property tax authorized under this
19 section.
20 Sec. 3. RCW 84.52.043 and 2023 c 28 s 5 are each amended to read
21 as follows:
22 Within and subject to the limitations imposed by RCW 84.52.050 as
23 amended, the regular ad valorem tax levies upon real and personal
24 property by the taxing districts hereafter named are as follows:
25 (1) Levies of the senior taxing districts are as follows: (a) The
26 levies by the state may not exceed the applicable aggregate rate
27 limit specified in RCW 84.52.065 (2) or (4) adjusted to the state
28 equalized value in accordance with the indicated ratio fixed by the
29 state department of revenue to be used exclusively for the support of
30 the common schools; (b) the levy by any county may not exceed $1.80
31 per $1,000 of assessed value; (c) the levy by any road district may
32 not exceed $2.25 per $1,000 of assessed value; and (d) the levy by
33 any city or town may not exceed $3.375 per $1,000 of assessed value.
34 However, any county is hereby authorized to increase its levy from
35 $1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for
36 general county purposes if the total levies for both the county and
37 any road district within the county do not exceed $4.05 per $1,000 of
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 1 assessed value, and no other taxing district has its levy reduced as
2 a result of the increased county levy.
3 (2) The aggregate levies of junior taxing districts and senior
4 taxing districts, other than the state, may not exceed $5.90 per
5 $1,000 of assessed valuation. The term "junior taxing districts"
6 includes all taxing districts other than the state, counties, road
7 districts, cities, towns, port districts, and public utility
8 districts. The limitations provided in this subsection do not apply
9 to: (a) Levies at the rates provided by existing law by or for any
10 port or public utility district; (b) excess property tax levies
11 authorized in Article VII, section 2 of the state Constitution; (c)
12 levies for acquiring conservation futures as authorized under RCW
13 84.34.230; (d) levies for emergency medical care or emergency medical
14 services imposed under RCW 84.52.069; (e) levies to finance
15 affordable housing imposed under RCW 84.52.105; (f) the portions of
16 levies by metropolitan park districts that are protected under RCW
17 84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130;
18 (h) levies for criminal justice purposes under RCW 84.52.135; (i) the
19 portions of levies by fire protection districts and regional fire
20 protection service authorities that are protected under RCW
21 84.52.125; (j) levies by counties for transit-related purposes under
22 RCW 84.52.140; (k) the portion of the levy by flood control zone
23 districts that are protected under RCW 84.52.816; (l) levies imposed
24 by a regional transit authority under RCW 81.104.175; (m) levies
25 imposed by any park and recreation district described under RCW
26 84.52.010(3)(a)(viii); ((and)) (n) the portion of any levy resulting
27 from the correction of a levy error under RCW 84.52.085(3); and (o)
28 levies for county hospital purposes under RCW 36.62.090.
29 Sec. 4. RCW 84.52.043 and 2023 c 28 s 6 are each amended to read
30 as follows:
31 Within and subject to the limitations imposed by RCW 84.52.050 as
32 amended, the regular ad valorem tax levies upon real and personal
33 property by the taxing districts hereafter named are as follows:
34 (1) Levies of the senior taxing districts are as follows: (a) The
35 levies by the state may not exceed the applicable aggregate rate
36 limit specified in RCW 84.52.065 (2) or (4) adjusted to the state
37 equalized value in accordance with the indicated ratio fixed by the
38 state department of revenue to be used exclusively for the support of
39 the common schools; (b) the levy by any county may not exceed $1.80
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 1 per $1,000 of assessed value; (c) the levy by any road district may
2 not exceed $2.25 per $1,000 of assessed value; and (d) the levy by
3 any city or town may not exceed $3.375 per $1,000 of assessed value.
4 However any county is hereby authorized to increase its levy from
5 $1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for
6 general county purposes if the total levies for both the county and
7 any road district within the county do not exceed $4.05 per $1,000 of
8 assessed value, and no other taxing district has its levy reduced as
9 a result of the increased county levy.
10 (2) The aggregate levies of junior taxing districts and senior
11 taxing districts, other than the state, may not exceed $5.90 per
12 $1,000 of assessed valuation. The term "junior taxing districts"
13 includes all taxing districts other than the state, counties, road
14 districts, cities, towns, port districts, and public utility
15 districts. The limitations provided in this subsection do not apply
16 to: (a) Levies at the rates provided by existing law by or for any
17 port or public utility district; (b) excess property tax levies
18 authorized in Article VII, section 2 of the state Constitution; (c)
19 levies for acquiring conservation futures as authorized under RCW
20 84.34.230; (d) levies for emergency medical care or emergency medical
21 services imposed under RCW 84.52.069; (e) levies to finance
22 affordable housing imposed under RCW 84.52.105; (f) the portions of
23 levies by metropolitan park districts that are protected under RCW
24 84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130;
25 (h) levies for criminal justice purposes under RCW 84.52.135; (i) the
26 portions of levies by fire protection districts and regional fire
27 protection service authorities that are protected under RCW
28 84.52.125; (j) levies by counties for transit-related purposes under
29 RCW 84.52.140; (k) the portion of the levy by flood control zone
30 districts that are protected under RCW 84.52.816; (l) levies imposed
31 by a regional transit authority under RCW 81.104.175; ((and)) (m) the
32 portion of any levy resulting from the correction of a levy error
33 under RCW 84.52.085(3); and (n) levies for county hospital purposes
34 under RCW 36.62.090.
35 Sec. 5. RCW 84.52.010 and 2023 c 28 s 3 are each amended to read
36 as follows:
37 (1) Except as is permitted under RCW 84.55.050, all taxes must be
38 levied or voted in specific amounts.
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 1 (2) The rate percent of all taxes for state and county purposes,
2 and purposes of taxing districts coextensive with the county, must be
3 determined, calculated and fixed by the county assessors of the
4 respective counties, within the limitations provided by law, upon the
5 assessed valuation of the property of the county, as shown by the
6 completed tax rolls of the county, and the rate percent of all taxes
7 levied for purposes of taxing districts within any county must be
8 determined, calculated, and fixed by the county assessors of the
9 respective counties, within the limitations provided by law, upon the
10 assessed valuation of the property of the taxing districts
11 respectively.
12 (3) When a county assessor finds that the aggregate rate of tax
13 levy on any property, that is subject to the limitations set forth in
14 RCW 84.52.043 or 84.52.050, exceeds the limitations provided in
15 either of these sections, the assessor must recompute and establish a
16 consolidated levy in the following manner:
17 (a) The full certified rates of tax levy for state, county,
18 county road district, regional transit authority, and city or town
19 purposes must be extended on the tax rolls in amounts not exceeding
20 the limitations established by law; however, any state levy takes
21 precedence over all other levies and may not be reduced for any
22 purpose other than that required by RCW 84.55.010. If, as a result of
23 the levies imposed under RCW 36.54.130, 36.69.145 by a park and
24 recreation district described under (a)(viii) of this subsection (3),
25 84.34.230, 84.52.069, 84.52.105, 36.62.090, the portion of the levy
26 by a metropolitan park district that was protected under RCW
27 84.52.120, 84.52.125, 84.52.135, and 84.52.140, the portion of the
28 levy by a flood control zone district that was protected under RCW
29 84.52.816, and any portion of a levy resulting from the correction of
30 a levy error under RCW 84.52.085(3), the combined rate of regular
31 property tax levies that are subject to the one percent limitation
32 exceeds one percent of the true and fair value of any property, then
33 these levies must be reduced as follows:
34 (i) The portion of any levy resulting from the correction of a
35 levy error under RCW 84.52.085(3) must be reduced until the combined
36 rate no longer exceeds one percent of the true and fair value of any
37 property or must be eliminated;
38 (ii) If the combined rate of regular property tax levies that are
39 subject to the one percent limitation still exceeds one percent of
40 the true and fair value of any property, the portion of the levy by a
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 1 flood control zone district that was protected under RCW 84.52.816
2 must be reduced until the combined rate no longer exceeds one percent
3 of the true and fair value of any property or must be eliminated;
4 (iii) If the combined rate of regular property tax levies that
5 are subject to the one percent limitation still exceeds one percent
6 of the true and fair value of any property, the levy imposed by a
7 county under RCW 84.52.140 must be reduced until the combined rate no
8 longer exceeds one percent of the true and fair value of any property
9 or must be eliminated;
10 (iv) If the combined rate of regular property tax levies that are
11 subject to the one percent limitation still exceeds one percent of
12 the true and fair value of any property, the portion of the levy by a
13 fire protection district or regional fire protection service
14 authority that is protected under RCW 84.52.125 must be reduced until
15 the combined rate no longer exceeds one percent of the true and fair
16 value of any property or must be eliminated;
17 (v) If the combined rate of regular property tax levies that are
18 subject to the one percent limitation still exceeds one percent of
19 the true and fair value of any property, the levy imposed by a county
20 under RCW 84.52.135 must be reduced until the combined rate no longer
21 exceeds one percent of the true and fair value of any property or
22 must be eliminated;
23 (vi) If the combined rate of regular property tax levies that are
24 subject to the one percent limitation still exceeds one percent of
25 the true and fair value of any property, the levy imposed by a ferry
26 district under RCW 36.54.130 must be reduced until the combined rate
27 no longer exceeds one percent of the true and fair value of any
28 property or must be eliminated;
29 (vii) If the combined rate of regular property tax levies that
30 are subject to the one percent limitation still exceeds one percent
31 of the true and fair value of any property, the portion of the levy
32 by a metropolitan park district that is protected under RCW 84.52.120
33 must be reduced until the combined rate no longer exceeds one percent
34 of the true and fair value of any property or must be eliminated;
35 (viii) If the combined rate of regular property tax levies that
36 are subject to the one percent limitation still exceeds one percent
37 of the true and fair value of any property, then the levies imposed
38 under RCW 36.69.145 must be reduced until the combined rate no longer
39 exceeds one percent of the true and fair value of any property or
40 must be eliminated. This subsection (3)(a)(viii) only applies to a
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 1 park and recreation district located on an island and within a county
2 with a population exceeding 2,000,000;
3 (ix) If the combined rate of regular property tax levies that are
4 subject to the one percent limitation still exceeds one percent of
5 the true and fair value of any property, then the levies imposed
6 under RCW 84.34.230, 84.52.105, 36.62.090, and any portion of the
7 levy imposed under RCW 84.52.069 that is in excess of 30 cents per
8 $1,000 of assessed value, must be reduced on a pro rata basis until
9 the combined rate no longer exceeds one percent of the true and fair
10 value of any property or must be eliminated; and
11 (x) If the combined rate of regular property tax levies that are
12 subject to the one percent limitation still exceeds one percent of
13 the true and fair value of any property, then the 30 cents per $1,000
14 of assessed value of tax levy imposed under RCW 84.52.069 must be
15 reduced until the combined rate no longer exceeds one percent of the
16 true and fair value of any property or eliminated.
17 (b) The certified rates of tax levy subject to these limitations
18 by all junior taxing districts imposing taxes on such property must
19 be reduced or eliminated as follows to brin