Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-055 - Levy limit-Proration of earmarked funds

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Certain taxing
			 districts are authorized to make "earmarked" levies for specific purposes.
An "earmarked levy" is not a taxing district in and of itself;
				the levy is included within, or is in addition to, the general regular levy
				made by a taxing district. Because these levies are generally placed within a
				taxing district treasury as a separately identified fund, they are often
				referred to as "earmarked funds." A taxing district is either directed by
				statute to levy or is authorized by statute to levy, but is not required to
				levy, for these earmarked funds; that is, some of the underlying statutes are
				mandatory while others are permissive in nature. This rule only discusses those
				taxing districts with the statutory authority to reduce their earmarked levies
				from their budgeted levy amount when they are up against the levy limit
				contained in chapter 84.55 RCW.
(2)
Reduction of earmarked funds when
			 regular levy affected.
Cities having a regularly organized full-time,
			 paid, fire department may levy an additional amount for a firemen's pension
			 fund under
			 RCW
			 41.16.060. Counties are required to annually
			 levy amounts for the developmental disabilities or mental health services fund
			 under RCW
			 71.20.110 and for veterans' assistance fund
			 under RCW
			 73.08.080. Each of these earmarked levies may
			 be reduced if the taxing district's general regular levy is restricted by the
			 levy limit contained in chapter 84.55 RCW. If a reduction is necessary, the
			 earmarked levy may be reduced from its budgeted levy amount in the same
			 proportion as the district's general levy is reduced from its budgeted
			 amount.
(3)
Modification of
			 county earmarked funds when regular levy affected.
The budgeted amount
			 for an earmarked levy may be modified by the county legislative authority as
			 provided in this subsection. For the purposes of this subsection, refund levies
			 are not included within the general county property tax levy.
(a) If the general county property tax levy
			 is reduced from the preceding year's levy, funding for the earmarked levies may
			 be reduced by no more than the same percentage as the general county property
			 tax levy was reduced from the preceding year's levy;
(b)
(i) If
			 the general county property tax levy is increased from the preceding year's
			 levy, funding for the developmental disabilities and mental health services
			 fund must be increased by at least the same percentage as the general county
			 property tax levy was increased from the preceding year's levy; however,
			 funding does not need to be increased for the portion of a voter-approved levy
			 increase that is dedicated to a specific purpose;
(ii) If the general county property tax levy
			 is increased from the preceding year's levy, funding for the veterans'
			 assistance fund cannot be less than the base allocation (the most recent
			 allocation that was not reduced when collections exceed expectations per
			 RCW
			 73.08.080(2) ) increased by
			 the same percentage as the general county property tax levy was increased from
			 the preceding year's levy; however, funding does not need to be increased for
			 the portion of a voter-approved levy increase that is dedicated to a specific
			 purpose; or
(c) If the
			 general county property tax levy is unchanged from the preceding year's levy,
			 funding for the programs must equal or exceed the previous year's
			 funding.