PDFRCW 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 1,500,000 may impose a regular property tax levy in an amount not to exceed 25 cents per $1,000 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. and regional mobility grant program funds. To be eligible to receive regional mobility grant program funds, a regional transit authority must have adopted, at a minimum, a zero-fare policy that allows passengers 18 years of age and younger to ride free of charge on all modes provided by the authority by October 1, 2022.
(7) Property taxes imposed under this section may not be imposed on less than a whole parcel.
NOTES:
Retroactive application—2023 c 431 ss 4 and 5: See note following RCW 81.104.170.
Intent—2023 c 431: See note following RCW 46.17.015.
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 s 2.]
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.