The proposed bill amends Washington state law concerning county property tax levies for public health clinics by introducing a new section to chapter 84.52 RCW. This section permits counties to levy an additional regular property tax of up to five cents per $1,000 of assessed value annually, specifically for the operation, maintenance, and capital expenses of public health clinics. This new tax levy is exempt from the limitations typically imposed by RCW 84.52.043 and RCW 84.55.010 during its first year of implementation. The bill also defines "public health clinic" as a publicly operated site that provides a range of health services, including primary care, dental care, and behavioral health services.

Additionally, the bill amends RCW 84.52.043 to include provisions for levies dedicated to county public health clinic operations, allowing counties to increase their property tax levies without impacting other taxing districts. It outlines a process for determining tax rates while ensuring compliance with existing tax limitations. The bill also addresses property tax levy limitations by mandating reductions or eliminations for various levies if the combined rate exceeds one percent of the true and fair value of any property. Furthermore, it establishes expiration dates for specific provisions, with Sections 2 and 4 set to expire on January 1, 2027, while Sections 3 and 5 will take effect on the same date, ensuring clarity and predictability for taxpayers and local governments.

Statutes affected:
Original Bill: 84.52.043, 84.52.010