Revised Code of Washington
Chapter 81.104 - High Capacity Transportation Systems.
81.104.175 - Property tax levy for regional transit authorities.

RCW 81.104.175
Property tax levy for regional transit authorities.

(1) A regional transit authority that includes a county with a population of more than one million five hundred thousand may impose a regular property tax levy in an amount not to exceed twenty-five cents per thousand dollars of the assessed value of property in the regional transit authority district in accordance with the terms of this section.
(2) Any tax imposed under this section must be used for the purpose of providing high capacity transportation service, as set forth in a proposition that is approved by a majority of the registered voters that vote on the proposition.
(3) Property taxes imposed under this section may be imposed for the period of time required to pay the cost to plan, design, construct, operate, and maintain the transit facilities set forth in the approved proposition. Property taxes pledged to repay bonds may be imposed at the pledged amount until the bonds are retired. After the bonds are retired, property taxes authorized under this section must be:
(a) Reduced to the level required to operate and maintain the regional transit authority's transit facilities; or
(b) Terminated, unless the taxes have been extended by public vote.
(4) The limitations in RCW 84.52.043 do not apply to the tax authorized in this section.
(5) The limitation in RCW 84.55.010 does not apply to the first levy imposed under this section.
(6) If a regional transit authority imposes the tax authorized under subsection (1) of this section, the authority may not receive any state grant funds provided in an omnibus transportation appropriations act except transit coordination grants created in chapter 11, Laws of 2015 3rd sp. sess.
(7) Property taxes imposed under this section may not be imposed on less than a whole parcel.

[ 2018 c 81 § 1; 2015 3rd sp.s. c 44 § 321.]
NOTES:

Effective date—2018 c 81: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 15, 2018]." [ 2018 c 81 § 2.]


Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.

Structure Revised Code of Washington

Revised Code of Washington

Title 81 - Transportation

Chapter 81.104 - High Capacity Transportation Systems.

81.104.010 - Purpose.

81.104.015 - Definitions.

81.104.020 - State policy roles.

81.104.030 - Policy development outside central Puget Sound—Voter approval.

81.104.040 - Policy development in central Puget Sound—Voter approval.

81.104.050 - Expansion of service.

81.104.060 - State role in planning and implementation.

81.104.070 - Responsibility for system implementation.

81.104.080 - Regional transportation planning.

81.104.090 - Department of transportation responsibilities—Funding of planning projects.

81.104.100 - Planning process.

81.104.110 - Independent system plan oversight.

81.104.115 - Rail fixed guideway public transportation system—State safety oversight agency—Safety program plan and security and emergency preparedness plan—Penalties, sanctions—Rules—Annual report.

81.104.120 - Commuter rail service—Voter approval.

81.104.130 - Financial responsibility.

81.104.140 - Dedicated funding sources.

81.104.150 - Employer tax.

81.104.160 - Motor vehicle excise tax for regional transit authorities—Sales and use tax on car rentals—Former motor vehicle excise tax repealed.

81.104.170 - Sales and use tax—Maximum rates.

81.104.175 - Property tax levy for regional transit authorities.

81.104.180 - Pledge of revenues for bond retirement.

81.104.190 - Contract for collection of taxes.

81.104.200 - High capacity transportation corridor areas.

81.104.210 - High capacity transportation corridor areas—Issuance of bonds.

81.104.220 - Enhanced service zones—Board of a regional transit authority may establish—Ballot proposition—Voter-approved local option funding sources—Fixed rail guideway components.

81.104.230 - Enhanced service zones—Submission of authorizing proposition—Imposition of tax—Proceeds.