Chapter 43.135 RCW

STATE EXPENDITURES LIMITATIONS

Sections
FindingsIntent.
General fund expenditure limitComputationAnnual limit adjustmentDefinitionsEmergency exceptionState treasurer duty, penaltyState expenditure limit committee.
Bills raising taxes or feesCost analysisPress releaseNotice of hearingsUpdated analyses.
Tax legislationTwo-thirds approvalReferral to votersConditions and restrictionsBallot titleDeclarations of emergencyTaxes on intangible propertyExpenditure limit to reflect program cost shifting or fund transfer.
Child and family reinvestment account transfers.
Dedication of premium taxes under RCW 48.14.0201 or 48.14.020.
Liquefied natural gas sales tax revenue transfers.
Reinvesting in youth account transfers.
Tax legislationAdvisory voteDuties of the attorney general and secretary of stateExemption.
Education construction fundAppropriation conditions.
Fee restrictionsException.
Prohibition of new or extended programs without full reimbursementTransfer of programsDetermination of costs.
Reenactment and reaffirmation of Initiative Measure No. 601Continued limitationsExceptions.
Short title1994 c 2.
Effective dates1994 c 2.


43.135.010
Findings—Intent.

The people of the state of Washington hereby find and declare:
(1) The continuing increases in our state tax burden and the corresponding growth of state government is contrary to the interest of the people of the state of Washington.
(2) It is necessary to limit the rate of growth of state government while assuring adequate funding of essential services, and ample funding of basic education as defined by the legislature in chapter 548, Laws of 2009 and chapter 236, Laws of 2010 and as required by the state supreme court opinion and subsequent orders in McCleary v. State.
(3) The current budgetary system in the state of Washington lacks stability. The system encourages crisis budgeting and results in cutbacks during lean years and overspending during surplus years.
(4) It is therefore the intent of this chapter to:
(a) Establish a limit on state expenditures that will assure that the growth rate of state expenditures does not exceed the growth rate in Washington personal income once the state has fully implemented its Article IX funding obligations;
(b) Assure that local governments are provided funds adequate to render those services deemed essential by their citizens;
(c) Assure that the state does not impose responsibility on local governments for new programs or increased levels of service under existing programs unless the costs thereof are paid by the state;
(d) Provide for adjustment of the limit when costs of a program are transferred between the state and another political entity;
(e) Establish a procedure for exceeding this limit in emergency situations;
(f) Provide for voter approval of tax increases; and
(g) Avoid overfunding and underfunding state programs by providing stability, consistency, and long-range planning.
[ 2015 3rd sp.s. c 29 § 2; 2005 c 72 § 3; 1994 c 2 § 1 (Initiative Measure No. 601, approved November 2, 1993); 1980 c 1 § 1 (Initiative Measure No. 62, approved November 6, 1979).]
NOTES:
Effective dateFindings2015 3rd sp.s. c 29: See notes following RCW 43.135.025.
Findings2005 c 72: "The legislature finds that the citizens of the state benefit from a state expenditure limit that ensures that the state budget operates with stability and predictability, while encouraging the establishment of budget priorities and a periodic review of state programs and the delivery of state services. A state expenditure limit can prevent budgeting crises that can occur because of increased spending levels during periods of revenue surplus followed by drastic reductions in state services in lean years. The citizens of the state are best served by an expenditure limit that keeps pace with the growth in the state's economy yet ensures budget discipline and taxpayer protection. For these reasons, the legislature finds that modifications to the state expenditure limit, after ten years of experience following the initial implementation of Initiative Measure No. 601, will recognize the economic productivity of the state's economy and better balance the needs of the citizens for essential government services with the obligation of the legislature for strict spending accountability and protection of its taxpayers." [ 2005 c 72 § 1.]
Effective dates2005 c 72: "(1) Sections 1 and 2 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [April 18, 2005].
(2) Sections 3 through 6 of this act take effect July 1, 2007." [ 2005 c 72 § 7.]



43.135.025
General fund expenditure limit—Computation—Annual limit adjustment—Definitions—Emergency exception—State treasurer duty, penalty—State expenditure limit committee.

(1) Beginning July 1, 2021, the state shall not expend from the general fund during any fiscal year state moneys in excess of the state expenditure limit established under this chapter.
(2) Except pursuant to an appropriation under RCW 43.135.045(2), the state treasurer shall not issue or redeem any check, warrant, or voucher that will result in a state general fund expenditure for any fiscal year in excess of the state expenditure limit established under this chapter. A violation of this subsection constitutes a violation of RCW 43.88.290 and shall subject the state treasurer to the penalties provided in RCW 43.88.300.
(3) The state expenditure limit for any fiscal year shall be the previous fiscal year's state expenditure limit increased by a percentage rate that equals the fiscal growth factor.
(4) For purposes of computing the state expenditure limit for the fiscal year beginning July 1, 2021, the phrase "the previous fiscal year's state expenditure limit" means the total state expenditures from the state general fund for the fiscal year beginning July 1, 2020, plus the fiscal growth factor.
(5) A state expenditure limit committee is established for the purpose of determining and adjusting the state expenditure limit as provided in this chapter. The members of the state expenditure limit committee are the director of financial management, the attorney general or the attorney general's designee, and the chairs and ranking minority members of the senate committee on ways and means and the house of representatives committee on ways and means. All actions of the state expenditure limit committee taken pursuant to this chapter require an affirmative vote of at least four members.
(6) Each November, the state expenditure limit committee shall adjust the expenditure limit for the preceding fiscal year based on actual expenditures and known changes in the fiscal growth factor and then project an expenditure limit for the next two fiscal years. If, by November 30th, the state expenditure limit committee has not adopted the expenditure limit adjustment and projected expenditure limit as provided in subsection (5) of this section, the attorney general or his or her designee shall adjust or project the expenditure limit, as necessary.
(7) "Fiscal growth factor" means the average growth in state personal income for the prior ten fiscal years.
(8) "General fund" means the state general fund.
[ 2015 3rd sp.s. c 29 § 3; 2009 c 479 § 35; 2005 c 72 § 4; (2006 c 56 § 7 expired July 1, 2007); 2000 2nd sp.s. c 2 § 1; 1994 c 2 § 2 (Initiative Measure No. 601, approved November 2, 1993).]
NOTES:
Effective date2015 3rd sp.s. c 29: "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 [July 6, 2015]." [ 2015 3rd sp.s. c 29 § 5.]
Findings2015 3rd sp.s. c 29: "The legislature finds that under the state supreme court's decision and subsequent orders in McCleary v. State, the state has an Article IX constitutional obligation to make significant enhancements to the program of basic education over the next biennia. The legislature further finds that the state expenditure limit was first enacted in 1993 as part of Initiative Measure No. 601, and that Washington has undergone many changes in the intervening years, including a recession during which state general fund revenues and expenditures actually declined despite population growth and increased demands for public services. Finally, the legislature finds that the new state requirements for a four-year balanced budget and budget outlook process provide a better tool for balancing and controlling the state budget while fulfilling constitutional requirements than does the state expenditure limit process. For these reasons, during the biennia in which the legislature is phasing in its Article IX obligations and for the ensuing biennium, the legislature is temporarily suspending the state expenditure limit." [ 2015 3rd sp.s. c 29 § 1.]
Effective date2009 c 479: See note following RCW 2.56.030.
Expiration date2006 c 56 §§ 7 and 8: "Sections 7 and 8 of this act expire July 1, 2007." [ 2006 c 56 § 12.]
Effective dates2006 c 56: See note following RCW 41.45.230.
FindingsEffective dates2005 c 72: See notes following RCW 43.135.010.
Effective date2000 2nd sp.s. c 2: "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 July 1, 2000." [ 2000 2nd sp.s. c 2 § 4.]



43.135.031
Bills raising taxes or fees—Cost analysis—Press release—Notice of hearings—Updated analyses.

(1) For any bill introduced in either the house of representatives or the senate that raises taxes as defined by RCW 43.135.034 or increases fees, the office of financial management must expeditiously determine its cost to the taxpayers in its first ten years of imposition, must promptly and without delay report the results of its analysis by public press release via email to each member of the house of representatives, each member of the senate, the news media, and the public, and must post and maintain these releases on its web site. Any ten-year cost projection must include a year-by-year breakdown. For any bill containing more than one revenue source, a ten-year cost projection for each revenue source will be included along with the bill's total ten-year cost projection. The press release shall include the names of the legislators, and their contact information, who are sponsors and cosponsors of the bill so they can provide information to, and answer questions from, the public.
(2) Any time any legislative committee schedules a public hearing on a bill that raises taxes as defined by RCW 43.135.034 or increases fees, the office of financial management must promptly and without delay report the results of its most up-to-date analysis of the bill required by subsection (1) of this section and the date, time, and location of the hearing by public press release via email to each member of the house of representatives, each member of the senate, the news media, and the public, and must post and maintain these releases on its web site. The press release required by this subsection must include all the information required by subsection (1) of this section and the names of the legislators, and their contact information, who are members of the legislative committee conducting the hearing so they can provide information to, and answer questions from, the public.
(3) Each time a bill that raises taxes as defined by RCW 43.135.034 or increases fees is approved by any legislative committee or by at least a simple majority in either the house of representatives or the senate, the office of financial management must expeditiously reexamine and redetermine its ten-year cost projection due to amendment or other changes during the legislative process, must promptly and without delay report the results of its most up-to-date analysis by public press release via email to each member of the house of representatives, each member of the senate, the news media, and the public, and must post and maintain these releases on its web site. Any ten-year cost projection must include a year-by-year breakdown. For any bill containing more than one revenue source, a ten-year cost projection for each revenue source will be included along with the bill's total ten-year cost projection. The press release shall include the names of the legislators, and their contact information, and how they voted on the bill so they can provide information to, and answer questions from, the public.
(4) For the purposes of this section, "names of legislators, and their contact information" includes each legislator's position (senator or representative), first name, last name, party affiliation (for example, Democrat or Republican), city or town they live in, office phone number, and office email address.
(5) For the purposes of this section, "news media" means any member of the press or media organization, including newspapers, radio, and television, that signs up with the office of financial management to receive the public press releases by email.
(6) For the purposes of this section, "the public" means any person, group, or organization that signs up with the office of financial management to receive the public press releases by email.
[2013 c 1 § 5 (Initiative Measure No. 1185, approved November 6, 2012); 2016 c 1 § 4 (Initiative Measure No. 1366, approved November 3, 2015); 2008 c 1 § 2 (Initiative Measure No. 960, approved November 6, 2007).]
NOTES:
Reviser's note: The Washington state supreme court ruled in Lee v. State, 185 Wn.2d 608, 374 P.3d 157 (2016) that Initiative Measure No. 1366 (chapter 1, Laws of 2016) is in violation of the single-subject rule of Article II, section 19 of the state Constitution and is therefore void in its entirety. This section is published without the amendment contained in Initiative Measure No. 1366.
IntentConstructionShort title2013 c 1 (Initiative Measure No. 1185): See notes following RCW 43.135.034.
FindingsIntent2008 c 1 (Initiative Measure No. 960): "Washington has a long history of public interest in tax increases. The people have clearly and consistently illustrated their ongoing and passionate desire to ensure that taxpayers are protected. The people find that even without raising taxes, the government consistently receives revenue growth many times higher than the rate of inflation every year. With this measure, the people intend to protect taxpayers by creating a series of accountability procedures to ensure greater legislative transparency, broader public participation, and wider agreement before state government takes more of the people's money. This measure protects taxpayers and relates to tax and fee increases imposed by state government. This measure would require publication of cost projections, information on public hearings, and legislators' sponsorship and voting records on bills increasing taxes and fees, allow either two-thirds legislative approval or voter approval for tax increases, and require advisory votes on tax increases blocked from citizen referendum.
The intent of sections 2, 3, and 4 of this act: The people want a thorough, independent analysis of any proposed increase in taxes and fees. The people find that legislators too often do not know the costs to the taxpayers for their tax and fee increases and this fiscal analysis by the office of financial management will provide better, more accessible information. The people want a user-friendly method to track the progress of bills increasing taxes and fees, finding that transparency and openness leads to more public involvement and better understanding. The people want information on public hearings and legislators' sponsorship and voting records on bills increasing taxes and fees and want easy access to contact information of legislators so the people's voice can be heard. Section 2(5) and (6) of this act are intended to provide active, engaged citizens with the opportunity to be notified of the status of bills increasing taxes and fees. Such a notification system is already being provided by the state supreme court with regard to judicial rulings. Intent of RCW 43.88A.020: The cost projection reports required by section 2 of this act will simplify and facilitate the creation of fiscal notes. The people want the office of financial management to fully comply with the cost projections and other requirements of section 2 [of this act] on bills increasing taxes or fees before fiscal notes. Cost projections and the other information required by section 2 [of this act] are critically important for the legislature, the media, and the public to receive before fiscal notes.
The intent of section 5 of this act: The two-thirds requirement for raising taxes has been on the books since 1993 and the people find that this policy has provided the legislature with a much stronger incentive to use existing revenues more cost-effectively rather than reflexively raising taxes. The people want this policy continued and want it to be clear that tax increases inside and outside the general fund are subject to the two-thirds threshold. If the legislature cannot receive a two-thirds vote in the house of representatives and senate to raise taxes, the Constitution provides the legislature with the option of referring the tax increase to the voters for their approval or rejection at an election using a referendum bill. The people expect the legislature to respect, follow, and abide by the law, on the books for thirteen years, to not raise taxes in excess of the state expenditure limit without two-thirds legislative approval and a vote of the people. Intent of RCW 43.135.035(5): When it comes to enactment of tax increases exceeding the state expenditure limit, the legislature has, in recent years, shifted money between funds to get around the voter approval requirement for tax increases above the state expenditure limit as occurred in 2005 with sections 1607 and 1701 of Engrossed Substitute Senate Bill No. 6090. RCW 43.135.035(5) is intended to clarify the law so that the effective taxpayer protection of requiring voter approval for tax increases exceeding the state expenditure limit is not circumvented.
The intent of sections 6 through 13 of this act: Our state Constitution guarantees to the people the right of referendum. In recent years, however, the legislature has thwarted the people's constitutional right to referendum by excessive use of the emergency clause. In 2005, for example, the legislature approved five hundred twenty-three bills and declared ninety-eight of them, nearly twenty percent, "emergencies," insulating them all from the constitution's guaranteed right to referendum. The courts' reviews of emergency clauses have resulted in inconsistent decisions regarding the legality of them in individual cases. The people find that, if they are not allowed to vote on a tax increase, good public policy demands that at least the legislature should be aware of the voters' view of individual tax increases. An advisory vote of the people at least gives the legislature the views of the voters and gives the voters information about the bill increasing taxes and provides the voters with legislators' names and contact information and how they voted on the bill. The people have a right to know what is happening in Olympia. Intent of section 6(1) of this act: If the legislature blocks a citizen referendum through the use of an emergency clause or a citizen referendum on the tax increase is not certified for the next general election ballot, then an advisory vote on the tax increase is required. Intent of section 6(4) of this act: If there's a binding vote on the ballot, there's no need for a nonbinding vote.
The intent of section 14 of this act: The people want to return the authority to impose or increase fees from unelected officials at state agencies to the duly elected representatives of the legislature or to the people. The people find that fee increases should be debated openly and transparently and up-or-down votes taken by our elected representatives so the people are given the opportunity to hold them accountable at the next election." [2008 c 1 § 1 (Initiative Measure No. 960, approved November 6, 2007).]
Construction2008 c 1 (Initiative Measure No. 960): "The provisions of this act are to be liberally construed to effectuate the intent, policies, and purposes of this act." [2008 c 1 § 15 (Initiative Measure No. 960, approved November 6, 2007).]
Severability2008 c 1 (Initiative Measure No. 960): "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [2008 c 1 § 16 (Initiative Measure No. 960, approved November 6, 2007).]
Subheadings and part headings not law2008 c 1 (Initiative Measure No. 960): "Subheadings and part headings used in this act are not part of the law." [2008 c 1 § 17 (Initiative Measure No. 960, approved November 6, 2007).]
Short title2008 c 1 (Initiative Measure No. 960): "This act shall be known and cited as the taxpayer protection act of 2007." [2008 c 1 § 18 (Initiative Measure No. 960, approved November 6, 2007).]
Effective date2008 c 1 (Initiative Measure No. 960): "This act takes effect December 6, 2007." [2008 c 1 § 19 (Initiative Measure No. 960, approved November 6, 2007).]



43.135.034
Tax legislation—Two-thirds approval—Referral to voters—Conditions and restrictions—Ballot title—Declarations of emergency—Taxes on intangible property—Expenditure limit to reflect program cost shifting or fund transfer.

(1)(a) Any action or combination of actions by the legislature that raises taxes may be taken only if approved by a two-thirds vote in both the house of representatives and the senate. Pursuant to the referendum power set forth in Article II, section 1(b) of the state Constitution, tax increases may be referred to the voters for their approval or rejection at an election.
(b) For the purposes of this chapter, "raises taxes" means any action or combination of actions by the state legislature that increases state tax revenue deposited in any fund, budget, or account, regardless of whether the revenues are deposited into the general fund.
(2)(a) If the legislative action under subsection (1) of this section will result in expenditures in excess of the state expenditure limit, then the action of the legislature may not take effect until approved by a vote of the people at a November general election. The state expenditure limit committee must adjust the state expenditure limit by the amount of additional revenue approved by the voters under this section. This adjustment may not exceed the amount of revenue generated by the legislative action during the first full fiscal year in which it is in effect. The state expenditure limit must be adjusted downward upon expiration or repeal of the legislative action.
(b) The ballot title for any vote of the people required under this section must be substantially as follows:
"Shall taxes be imposed on . . . . . . . in order to allow a spending increase above last year's authorized spending adjusted for personal income growth?"
(3)(a) The state expenditure limit may be exceeded upon declaration of an emergency for a period not to exceed twenty-four months by a law approved by a two-thirds vote of each house of the legislature and signed by the governor. The law must set forth the nature of the emergency, which is limited to natural disasters that require immediate government action to alleviate human suffering and provide humanitarian assistance. The state expenditure limit may be exceeded for no more than twenty-four months following the declaration of the emergency and only for the purposes contained in the emergency declaration.
(b) Additional taxes required for an emergency under this section may be imposed only until thirty days following the next general election, unless an extension is approved at that general election. The additional taxes expire upon expiration of the declaration of emergency. The legislature may not impose additional taxes for emergency purposes under this subsection unless funds in the education construction fund have been exhausted.
(c) The state or any political subdivision of the state may not impose any tax on intangible property listed in RCW 84.36.070 as that statute exists on January 1, 1993.
(4) If the cost of any state program or function is shifted from the state general fund to another source of funding, or if moneys are transferred from the state general fund to another fund or account, the state expenditure limit committee, acting pursuant to RCW 43.135.025(5), must lower the state expenditure limit to reflect the shift. For the purposes of this section, a transfer of money from the state general fund to another fund or account includes any state legislative action taken that has the effect of reducing revenues from a particular source, where such revenues would otherwise be deposited into the state general fund, while increasing the revenues from that particular source to another state or local government account. This subsection does not apply to: (a) The dedication or use of lottery revenues under RCW 67.70.240(1)(c), in support of education or education expenditures; (b) a transfer of moneys to, or an expenditure from, the budget stabilization account; or (c) a transfer of money to, or an expenditure from, the connecting Washington account established in RCW 46.68.395.
(5) If the cost of any state program or function and the ongoing revenue necessary to fund the program or function are shifted to the state general fund on or after January 1, 2007, the state expenditure limit committee, acting pursuant to RCW 43.135.025(5), must increase the state expenditure limit to reflect the shift unless the shifted revenue had previously been shifted from the general fund.
[ 2015 3rd sp.s. c 44 § 421; 2013 c 1 § 2 (Initiative Measure No. 1185, approved November 6, 2012); 2011 c 1 § 2 (Initiative Measure No. 1053, approved November 2, 2010).]
NOTES:
Effective date2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Intent2013 c 1 (Initiative Measure No. 1185): "This initiative should deter the governor and the legislature from sidestepping, suspending, or repealing any of Initiative 1053's policies which voters approved by a huge margin in 2010. The people insist that tax increases receive either two-thirds legislative approval or voter approval and fee increases receive a simple majority vote. These important policies ensure that taxpayers will be protected and that taking more of the people's money will always be an absolute last resort." [2013 c 1 § 1 (Initiative Measure No. 1185, approved November 6, 2012).]
Construction2013 c 1 (Initiative Measure No. 1185): "The provisions of this act are to be liberally construed to effectuate the intent, policies, and purposes of this act." [2013 c 1 § 7 (Initiative Measure No. 1185, approved November 6, 2012).]
Short title2013 c 1 (Initiative Measure No. 1185): "This act is known and may be cited as "Save The 2/3's Vote For Tax Increases (Again) Act."" [2013 c 1 § 9 (Initiative Measure No. 1185, approved November 6, 2012).]
Contingent effective date2011 c 1 §§ 2 and 3 (Initiative Measure No. 1053): "Sections 2 and 3 of this act take effect if, during the 2010 legislative session, the legislature amends or repeals RCW 43.135.035." [2011 c 1 § 9 (Initiative Measure No. 1053, approved November 2, 2010).]
Intent2011 c 1 (Initiative Measure No. 1053): "This initiative should deter the governor and the legislature from sidestepping, suspending, or repealing any of Initiative 960's policies in the 2010 legislative session. But regardless of legislative action taken during the 2010 legislative session concerning Initiative 960's policies, the people intend, by the passage of this initiative, to require either two-thirds legislative approval or voter approval for tax increases and majority legislative approval for fee increases. These important policies ensure that taking more of the people's money will always be an absolute last resort." [2011 c 1 § 1 (Initiative Measure No. 1053, approved November 2, 2010).]
Construction2011 c 1 (Initiative Measure No. 1053): "The provisions of this act are to be liberally construed to effectuate the intent, policies, and purposes of this act." [2011 c 1 § 6 (Initiative Measure No. 1053, approved November 2, 2010).]
Short title2011 c 1 (Initiative Measure No. 1053): "This act shall be known and cited as Save The 2/3's Vote For Tax Increases Act of 2010." [2011 c 1 § 8 (Initiative Measure No. 1053, approved November 2, 2010).]



43.135.0341
Child and family reinvestment account transfers.

RCW 43.135.034(4) does not apply to the transfer established under RCW 74.13.107.
NOTES:
Reviser's noteSunset Act application: The child and family reinvestment account and methodology for calculating savings is subject to review, termination, and possible extension under chapter 43.131 RCW, the Sunset Act. See RCW 43.131.415. RCW 43.135.0341 is scheduled for future repeal under RCW 43.131.416.
FindingsIntent2012 c 204: See note following RCW 74.13.107.



43.135.0342
Dedication of premium taxes under RCW 48.14.0201 or 48.14.020.

RCW 43.135.034(4) does not apply to the dedication of premium taxes established under RCW 48.14.0201(5)(b) or 48.14.020(2).



43.135.0343
Liquefied natural gas sales tax revenue transfers. (Expires July 1, 2028.)

(1) RCW 43.135.034(4) does not apply to the transfers under RCW 82.32.860.
(2) This section expires July 1, 2028.
NOTES:
Effective dateFindingsTax preference performance statement2014 c 216: See notes following RCW 82.38.030.



43.135.0351
Reinvesting in youth account transfers.

*RCW 43.135.035(4) does not apply to the transfers established in RCW 13.40.466.
NOTES:
*Reviser's note: RCW 43.135.035 was repealed by 2011 c 1 § 3 (Initiative Measure No. 1053) without cognizance of its amendment by 2010 c 4 § 2. 2010 c 4 § 2 was subsequently repealed by 2013 c 1 § 3 (Initiative Measure No. 1185, approved November 6, 2012).
FindingIntentEntitlement not createdEffective date2006 c 304: See notes following RCW 13.40.462.



43.135.041
Tax legislation—Advisory vote—Duties of the attorney general and secretary of state—Exemption.

(1)(a) After July 1, 2011, if legislative action raising taxes as defined by RCW 43.135.034 is blocked from a public vote or is not referred to the people by a referendum petition found to be sufficient under RCW 29A.72.250, a measure for an advisory vote of the people is required and shall be placed on the next general election ballot under this chapter.
(b) If legislative action raising taxes enacted after July 1, 2011, involves more than one revenue source, each tax being increased shall be subject to a separate measure for an advisory vote of the people under the requirements of this chapter.
(2) No later than the first of August, the attorney general will send written notice to the secretary of state of any tax increase that is subject to an advisory vote of the people, under the provisions and exceptions provided by this chapter. Within five days of receiving such written notice from the attorney general, the secretary of state will assign a serial number for a measure for an advisory vote of the people and transmit one copy of the measure bearing its serial number to the attorney general as required by RCW 29A.72.040, for any tax increase identified by the attorney general as needing an advisory vote of the people for that year's general election ballot. Saturdays, Sundays, and legal holidays are not counted in calculating the time limits in this subsection.
(3) For the purposes of this section, "blocked from a public vote" includes adding an emergency clause to a bill increasing taxes, bonding or contractually obligating taxes, or otherwise preventing a referendum on a bill increasing taxes.
(4) If legislative action raising taxes is referred to the people by the legislature or is included in an initiative to the people found to be sufficient under RCW 29A.72.250, then the tax increase is exempt from an advisory vote of the people under this chapter.
[2013 c 1 § 6 (Initiative Measure No. 1185, approved November 6, 2012); 2016 c 1 § 5 (Initiative Measure No. 1366, approved November 3, 2015); 2010 c 4 § 3; 2008 c 1 § 6 (Initiative Measure No. 960, approved November 6, 2007).]
NOTES:
Reviser's note: The Washington state supreme court ruled in Lee v. State, 185 Wn.2d 608, 374 P.3d 157 (2016) that Initiative Measure No. 1366 (chapter 1, Laws of 2016) is in violation of the single-subject rule of Article II, section 19 of the state Constitution and is therefore void in its entirety. This section is published without the amendment contained in Initiative Measure No. 1366.
IntentConstructionShort title2013 c 1 (Initiative Measure No. 1185): See notes following RCW 43.135.034.
Intent2010 c 4: "In order to preserve funding for education, public safety, health care, and safety net services for elderly, disabled, and vulnerable people, it is the intent of the legislature to provide a means to stabilize revenue collections." [ 2010 c 4 § 1.]
Effective date2010 c 4: "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 [February 24, 2010]." [ 2010 c 4 § 4.]
FindingsIntentConstructionSeverabilitySubheadings and part headings not lawShort titleEffective date2008 c 1 (Initiative Measure No. 960): See notes following RCW 43.135.031.



43.135.045
Education construction fund—Appropriation conditions.

The education construction fund is hereby created in the state treasury.
(1) Funds may be appropriated from the education construction fund exclusively for common school construction or higher education construction.
(2) Funds may be appropriated for any other purpose only if approved by a two-thirds vote of each house of the legislature and if approved by a vote of the people at the next general election. An appropriation approved by the people under this subsection must result in an adjustment to the state expenditure limit only for the fiscal period for which the appropriation is made and does not affect any subsequent fiscal period.
(3) Nothwithstanding subsection (2) of this section, during the 2015-2017 fiscal biennium, the fund may be used for maintenance and operations at community and technical colleges.
[ 2016 sp.s. c 36 § 934; 2013 2nd sp.s. c 9 § 5. Prior: 2012 2nd sp.s. c 5 § 1; 2012 1st sp.s. c 10 § 5; 2011 1st sp.s. c 50 § 950; 2010 1st sp.s. c 27 § 5; prior: 2009 c 564 § 939; 2009 c 479 § 37; prior: 2007 c 520 § 6035; 2007 c 484 § 5; prior: 2005 c 518 § 931; (2005 c 488 § 920 expired June 30, 2007); 2005 c 314 § 401; 2005 c 72 § 6; 2003 1st sp.s. c 25 § 920; prior: (2003 1st sp.s. c 26 § 919 expired June 30, 2005); (2003 1st sp.s. c 26 § 918 expired June 30, 2005); (2002 c 33 § 2 expired June 30, 2003); prior: 2001 c 3 § 9 (Initiative Measure No. 728, approved November 7, 2000); 2000 2nd sp.s. c 5 § 1; 2000 2nd sp.s. c 2 § 3; 1994 c 2 § 3 (Initiative Measure No. 601, approved November 2, 1993).]
NOTES:
Effective date2016 sp.s. c 36: See note following RCW 18.20.430.
IntentEffective dates2013 2nd sp.s. c 9: See notes following RCW 28A.150.220.
Effective date2012 2nd sp.s. c 5: "Sections 1 and 3 through 12 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2012." [ 2012 2nd sp.s. c 5 § 14.]
PurposeConstruction2012 1st sp.s. c 10: See note following RCW 84.52.0531.
Effective dates2011 1st sp.s. c 50: See note following RCW 15.76.115.
FindingsIntent2010 1st sp.s. c 27: See note following RCW 28B.76.526.
Effective date2009 c 564: See note following RCW 2.68.020.
Effective date2009 c 479: See note following RCW 2.56.030.
Part headings not lawSeverabilityEffective dates2007 c 520: See notes following RCW 43.19.125.
Contingent effective date2007 c 484 §§ 2-8: See note following RCW 43.79.495.
Effective date2005 c 518 § 931: "Section 931 (RCW 43.135.045) of 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 June 30, 2005." [ 2005 c 518 § 1808.]
Severability2005 c 518: See note following RCW 28A.500.030.
Expiration date2005 c 488 §§ 920 and 921: "Sections 920 and 921 of this act expire June 30, 2007." [ 2005 c 488 § 955.]
Part headings not lawSeverabilityEffective dates2005 c 488: See notes following RCW 28B.50.360.
Effective date2005 c 314 §§ 101-107, 109, 303-309, and 401: See note following RCW 46.68.290.
Part headings not law2005 c 314: See note following RCW 46.68.035.
FindingsEffective dates2005 c 72: See notes following RCW 43.135.010.
Expiration date2003 1st sp.s. c 26: "Sections 918 through 921, 926, and 929 of this act expire June 30, 2005." [ 2003 1st sp.s. c 26 § 927.]
Severability2003 1st sp.s. c 26: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2003 1st sp.s. c 26 § 930.]
Effective dates2003 1st sp.s. c 26: "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 [June 26, 2003], except for section 919 of this act which takes effect June 30, 2003." [ 2003 1st sp.s. c 26 § 931.]
SeverabilityEffective date2003 1st sp.s. c 25: See notes following RCW 19.28.351.
Expiration date2002 c 33: "This act expires June 30, 2003." [ 2002 c 33 § 3.]
Effective date2002 c 33: "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 13, 2002]." [ 2002 c 33 § 4.]
Short titlePurposeIntentConstructionEffective dates2001 c 3 (Initiative Measure No. 728): See notes following RCW 67.70.240.
Effective date2000 2nd sp.s. c 2: See note following RCW 43.135.025.



43.135.055
Fee restrictions—Exception.

(1) A fee may only be imposed or increased in any fiscal year if approved with a simple majority vote in both the house of representatives and the senate and must be subject to the accountability procedures required by RCW 43.135.031.
(2) This section does not apply to an assessment made by an agricultural commodity commission or board created by state statute or created under a marketing agreement or order under chapter 15.65 or 15.66 RCW, or to the forest products commission, if the assessment is approved by referendum in accordance with the provisions of the statutes creating the commission or board or chapter 15.65 or 15.66 RCW for approving such assessments.
[2013 c 1 § 4 (Initiative Measure No. 1185, approved November 6, 2012); 2011 c 1 § 5 (Initiative Measure No. 1053, approved November 2, 2010); 2008 c 1 § 14 (Initiative Measure No. 960, approved November 6, 2007); 2001 c 314 § 19; 1997 c 303 § 2; 1994 c 2 § 8 (Initiative Measure No. 601, approved November 2, 1993).]
NOTES:
IntentConstructionShort title2013 c 1 (Initiative Measure No. 1185): See notes following RCW 43.135.034.
IntentConstructionShort title2011 c 1 (Initiative Measure No. 1053): See notes following RCW 43.135.034.
FindingsIntentConstructionSeverabilitySubheadings and part headings not lawShort titleEffective date2008 c 1 (Initiative Measure No. 960): See notes following RCW 43.135.031.
FindingsConstruction2001 c 314: See RCW 15.100.010 and 15.100.900.
Findings1997 c 303: "The legislature finds that Initiative Measure No. 601, adopted by the people of the state of Washington, limits fee increases by requiring that any increases in fees beyond the levels expressly allowed under the initiative receive the prior approval of the legislature. The legislature finds that a more direct system of allowing the people to control fee increases predates Initiative Measure No. 601. This system developed in agricultural communities and provides these communities with direct control of the fees of the agricultural commodity commissions they created to serve them. The system requires those who pay the assessments levied by commodity commissions and boards to approve of assessment increases by referendum. It is at the heart of the statutes and marketing orders and agreements under which agricultural commodity commissions and boards are created. The legislature does not believe that the adoption of Initiative Measure No. 601 was intended to dilute in any manner this more direct control held by the people governed by commodity commissions or boards over the fees they pay in the form of such assessments. Therefore, the legislature defers to this more direct control of these assessments so long as the authority to approve or disapprove of increases in these assessments is by referendum held directly by those who pay them." [ 1997 c 303 § 1.]
Effective date1997 c 303 §§ 1-3: "Sections 1 through 3 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 9, 1997]." [ 1997 c 303 § 9.]
Toll increases in excess of fiscal growth factor: RCW 47.46.120.



43.135.060
Prohibition of new or extended programs without full reimbursement—Transfer of programs—Determination of costs.

(1) After July 1, 1995, the legislature shall not impose responsibility for new programs or increased levels of service under existing programs on any political subdivision of the state unless the subdivision is fully reimbursed by the state for the costs of the new programs or increases in service levels. Reimbursement by the state may be made by: (a) A specific appropriation; or (b) increases in state distributions of revenue to political subdivisions occurring after January 1, 1998.
(2) If by order of any court, or legislative enactment, the costs of a federal or local government program are transferred to or from the state, the otherwise applicable state expenditure limit shall be increased or decreased, as the case may be, by the dollar amount of the costs of the program.
(3) The legislature, in consultation with the office of financial management or its successor agency, shall determine the costs of any new programs or increased levels of service under existing programs imposed on any political subdivision or transferred to or from the state.
(4) Subsection (1) of this section does not apply to the costs incurred for voting devices or machines under RCW 29A.12.150.
[ 2015 c 53 § 71; 1998 c 321 § 15 (Referendum Bill No. 49, approved November 3, 1998); 1994 c 2 § 5 (Initiative Measure No. 601, approved November 2, 1993); 1990 2nd ex.s. c 1 § 601; 1990 c 184 § 2; 1980 c 1 § 6 (Initiative Measure No. 62, approved November 6, 1979).]
NOTES:
PurposeSeverability1998 c 321: See notes following RCW 82.14.045.
Effective datesApplication1998 c 321 §§ 1-21, 44, and 45: See note following RCW 82.14.045.
Referral to electorate1998 c 321 §§ 1-21 and 44-46: See note following RCW 82.14.045.
Severability1990 2nd ex.s. c 1: See note following RCW 82.14.300.
Local government reimbursement claims: RCW 4.92.280.



43.135.080
Reenactment and reaffirmation of Initiative Measure No. 601—Continued limitations—Exceptions.

(1) Initiative Measure No. 601 (chapter 43.135 RCW, as amended by chapter 321, Laws of 1998 and the amendatory changes enacted by section 6, chapter 2, Laws of 1994) is hereby reenacted and reaffirmed. The legislature also adopts chapter 321, Laws of 1998 to continue the general fund revenue and expenditure limitations contained in this chapter 43.135 RCW after this one-time transfer of funds.
(2) *RCW 43.135.035(4) does not apply to sections 5 through 13, chapter 321, Laws of 1998.
[1998 c 321 § 14 (Referendum Bill No. 49, approved November 3, 1998).]
NOTES:
*Reviser's note: RCW 43.135.035 was repealed by 2011 c 1 § 3 (Initiative Measure No. 1053) without cognizance of its amendment by 2010 c 4 § 2. 2010 c 4 § 2 was subsequently repealed by 2013 c 1 § 3 (Initiative Measure No. 1185, approved November 6, 2012).
PurposeSeverability1998 c 321: See notes following RCW 82.14.045.
Effective datesApplication1998 c 321 §§ 1-21, 44, and 45: See note following RCW 82.14.045.
Referral to electorate1998 c 321 §§ 1-21 and 44-46: See note following RCW 82.14.045.



43.135.902
Short title—1994 c 2.

This chapter may be known and cited as the taxpayer protection act.
[1994 c 2 § 10 (Initiative Measure No. 601, approved November 2, 1993).]



43.135.904
Effective dates—1994 c 2.

(1) Sections 8 and 13 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [December 2, 1993].
(2) Sections 1 through 7 and 9 through 12 of this act shall take effect July 1, 1995.
[1994 c 2 § 14 (Initiative Measure No. 601, approved November 2, 1993).]
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