The bill amends the Revised Code of Washington (RCW) to facilitate the establishment and operation of fire protection districts by cities and towns through a resolution that requires voter approval. This resolution must include a financing plan outlining property tax levies and potential benefit charges. Importantly, if a fire protection district is formed before July 1, 2026, the city or town is required to reduce its general fund property tax levy by the amount levied by the district. The bill also mandates public hearings and consultations with labor organizations and public hospital districts prior to the adoption of such resolutions, ensuring community involvement in the process.

Additionally, the bill clarifies the transfer of powers and assets from city or town fire departments to the newly formed fire protection districts, ensuring proper allocation of personnel, records, and funds. It allows fire protection districts to contract with cities or towns for administrative services and introduces provisions to protect the levy capacity of taxing districts that reduce their tax levies. The bill specifies that fire protection districts can impose a tax levy of up to twenty-five cents per thousand dollars of assessed value, exempt from general limitations on tax levies, and includes a sunset provision that will see the new section regarding fire protection levies expire on January 1, 2027. This structured approach aims to enhance funding for fire protection services while ensuring fiscal responsibility.

Statutes affected:
Original bill: 52.02.160, 52.02.180, 84.55.092
Substitute bill: 52.02.160, 52.02.180, 84.55.092, 84.52.043
Second substitute: 52.02.160, 52.02.180, 84.55.092, 84.52.043