Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-19 - Property tax levies, rates, and limits
Section 458-19-060 - Emergency medical service levy
Current through Register Vol. 22-07, April 1, 2022
(1) Introduction. This rule explains the criteria described in RCW 84.52.069 regarding a taxing district imposing a limited or permanent regular levy for emergency medical care or emergency medical services. This rule also describes the duration of this levy, the ballot title and measure that must be presented to and approved by the voters, the maximum levy rate, and the applicable levy limits.
Definitions. The definitions in WAC 458-19-005 apply to this rule.
(2) Purpose - Voter approval required - Who may levy. An emergency medical service (EMS) levy is a regular voter approved levy. Any taxes collected from this levy can only be used to provide emergency medical care or emergency medical services, including related personnel costs, training for such personnel and related equipment, supplies, vehicles, and structures needed to provide this care or service.
(3) Duration - Maximum levy rate. An EMS levy is imposed each year for six consecutive years, each year for 10 consecutive years, or permanently. Except as provided in subsection (11) of this rule, a taxing district may impose an EMS levy in an amount that cannot exceed 50 cents per $1,000 of assessed value of the property in the taxing district.
(4) Contents of ballot title and measure. Any ballot title and measure seeking authorization of an EMS levy must conform to the requirements of RCW 29A.36.210. A taxing district cannot submit to the voters, at the same election, multiple propositions to impose an EMS levy under RCW 84.52.069. If the approved ballot title and measure did not authorize the maximum allowable levy rate (50 cents per $1,000 of assessed value) for the EMS levy, any future proposition to increase the rate up to the maximum allowable levy rate must be specifically authorized by voters at a general or special election. Therefore, a taxing district may impose an EMS levy rate up to, but no greater than, the rate in the approved ballot measure without obtaining additional voter approval. The ballot title and measure authorizing a taxing district to impose:
(5) County-wide EMS levy. A county-wide EMS levy proposal cannot be placed on the ballot without first obtaining the approval from the legislative authority of a majority of at least 75 percent of all cities within the county having a population exceeding 50,000. No other taxing district within the county may hold an election on a proposed EMS levy at the same time as the election on a proposed county-wide EMS levy. To the extent feasible, emergency medical care and services must be provided throughout the county whenever the county levies an EMS levy.
(6) Additional requirements. When a county levies an EMS levy, the following conditions apply:
(7) EMS levy of a taxing district other than a county. When a taxing district levies an EMS levy within the county, only the county may, at the same time, levy an EMS levy within the boundaries of that taxing district; all other taxing districts are prohibited from levying an EMS levy within that taxing district's boundaries while it collects an EMS levy.
(8) Constitutional one percent limit. An EMS levy is subject to the constitutional one percent limit for regular property taxes. If a reduction of the rate of an EMS levy is required because this limit is exceeded, it is reduced according to RCW 84.52.010 and WAC 458-19-075.
(9) Statutory aggregate dollar rate limit. An EMS levy is not subject to the statutory aggregate dollar rate limit of $5.90 per $1,000 of assessed value as described in RCW 84.52.043.
(10) Applicability of limit factor to EMS levy. The EMS levy is calculated separately from any other levies made by the taxing district for purposes of calculating the levy limit.
(11) County boundaries. For purposes of imposing an EMS levy, the boundary of a county with a population greater than 1,500,000 does not include the area of the county that is located within a city that has a boundary in two counties. This only applies if the locally assessed value of all property in the area of the city within the county having a population greater than 1,500,000 is less than $250,000,000.
Wash. Admin. Code § 458-19-060
Amended by WSR 14-14-023, Filed 6/23/2014, effective 7/24/2014
Amended by WSR 15-03-087, Filed 1/21/2015, effective 2/21/2015
Amended by WSR 18-24-104, Filed 12/4/2018, effective 1/4/2019
Amended by WSR 22-04-023, Filed 1/24/2022, effective 2/24/2022
Statutory Authority: RCW 84.08.010, 84.08.070, 84.48.080, 84.55.060, 84.52.0502, chapters 84.52 and 84.55 RCW, and RCW 34.05.230(1). 02-24-015, § 458-19-060, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070. 94-07-066, § 458-19-060, filed 3/14/94, effective 4/14/94.
This section was updated on 3/4/2022 by an editor because it was made effective.