WashingtonSchools use recent tax rates to calculate timber tax payments
Schools without current taxes for facilities or extra school support receive available timber tax money using their highest matching rate from the previous two calendar years, if any.
What it does
Schools without a current tax levy for facilities or extra school support use the highest matching rate from the previous two calendar years, if any, to calculate timber tax payments. Payments depend on available county money.
Argument forUsing recent tax rates could help schools keep receiving timber tax money during a year without a matching local school tax.
Argument againstUsing past school tax rates could leave less timber tax money for other local districts when the county account has limited money.
More detail
County treasurers use a school district's highest recent levy rate to calculate timber tax payments when it has no current levy of that type. The rules cover school districts without a current capital project levy for facilities or an enrichment levy for extra school support. A levy is a local property tax. A past rate applies only if the district imposed that type of levy in either of the two preceding calendar years. Payments depend on available county timber tax money. Payments for debt and capital projects come before payments for extra school support. Money paid under the capital project calculation can be used only for debt payments and capital projects. The law took effect March 16, 2026. Each calculation looks back at the two preceding calendar years. Half of each payment is distributed in the first quarter and half in the third quarter.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 16Effective date 3/16/2026.Latest
- Mar 16Chapter 74, 2026 Laws.Major
- Mar 16Governor Bob Ferguson signed.Became Law
- Mar 9Delivered to Governor.To Governor
- Mar 5Speaker signed.Passed House
- Mar 5President signed.Passed Senate
- Mar 4Third reading, passed; yeas, 96; nays, 0; absent, 0; excused, 2.Minor
- Vote recorded 3rd Reading & Final Passage (#13). Result: pass.Lower
- Mar 4Rules suspended. Placed on Third Reading.Minor
- Mar 3Rules Committee relieved of further consideration. Placed on second reading.Minor
- Mar 2Referred to Rules 2 Review.Minor
- Mar 2FIN - Majority; do pass.Minor
- Mar 2Executive action taken in the House Committee on Finance at 8:00 AM.
- Feb 19Public hearing in the House Committee on Finance at 1:30 PM.
- Feb 14First reading, referred to Finance.Minor
- Feb 11Third reading, passed; yeas, 47; nays, 2; absent, 0; excused, 0.Minor
- Vote recorded 3rd Reading & Final Passage (#29). Result: pass.Upper
- Feb 11Rules suspended. Placed on Third Reading.Minor
- Feb 10Placed on second reading by Rules Committee.Minor
- Feb 4Passed to Rules Committee for second reading.
- Feb 3Minority; without recommendation.Minor
- Feb 3WM - Majority; do pass.Minor
- Feb 3Executive action taken in the Senate Committee on Ways & Means at 4:00 PM.
- Jan 19Public hearing in the Senate Committee on Ways & Means at 4:00 PM.
- Jan 12First reading, referred to Ways & Means.Minor
- Jan 6Prefiled for introduction.Introduced
EducationTaxes & Budget