Washington SB 5994: Modifying the start date of regular legislative sessions.

Bill Text

CERTIFICATION OF ENROLLMENT
SENATE BILL 5994
Chapter 74, Laws of 2026
69th Legislature
2026 Regular Session
SCHOOL DISTRICT TIMBER TAX DISTRIBUTIONS—LEVY FAILURES
EFFECTIVE DATE: March 16, 2026
Passed by the Senate February 11,
2026
Yeas 47 Nays 2
DENNY HECK
President of the Senate
Passed by the House March 4, 2026
Yeas 96 Nays 0
LAURIE JINKINS
Speaker of the House of
Representatives
CERTIFICATE
I, Sarah Bannister, Secretary of
the Senate of the State of
Washington, do hereby certify that
the attached is SENATE BILL 5994 as
passed by the Senate and the House
of Representatives on the dates
hereon set forth.
SARAH BANNISTER
Secretary
Approved March 16, 2026 10:46 AM FILED
March 17, 2026
BOB FERGUSON
Governor of the State of Washington
Secretary of State
State of Washington

AN ACT Relating to preserving timber tax distributions for school 1
districts with recent school district levy failures; amending RCW 2
84.33.081; and declaring an emergency.3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
Sec. 1. RCW 84.33.081 and 2007 c 69 s 5 are each amended to read 5
as follows:6
(1) On the last business day of the second month of each calendar 7
quarter, the state treasurer shall distribute from the timber tax 8
distribution account to each county the amount of tax collected on 9
behalf of each county under RCW 84.33.051, less each county's 10
proportionate share of appropriations for collection and 11
administration activities under RCW 84.33.051, and shall transfer to 12
the state general fund the amount of tax collected on behalf of the 13
state under RCW 84.33.041, less the amount of the distribution under 14
subsection (7) of this section and the state's proportionate share of 15
appropriations for collection and administration activities under RCW 16
84.33.041. The county treasurer shall deposit moneys received under 17
this section in a county timber tax account which shall be 18
established by each county. Following receipt of moneys under this 19
section, the county treasurer shall make distributions from any 20
moneys available in the county timber tax account to taxing districts 21
SENATE BILL 5994
Passed Legislature - 2026 Regular Session
State of Washington 69th Legislature 2026 Regular Session
By Senators Cortes, Frame, Lovelett, and Shewmake
Prefiled 01/06/26. Read first time 01/12/26. Referred to Committee
on Ways & Means.
p. 1 SB 5994.SL

in the county, except the state, under subsections (2) through (4) of 1
this section.2
(2) From moneys available, there first shall be a distribution to 3
each taxing district having debt service payments due during the 4
calendar year, based upon bonds issued under authority of a vote of 5
the people conducted pursuant to RCW 84.52.056 and based upon excess 6
levies for a capital project fund authorized pursuant to RCW 7
84.52.053, of an amount equal to the timber assessed value of the 8
district multiplied by the tax rate levied for payment of the debt 9
service and capital projects: PROVIDED, That in respect to levies for 10
a debt service or capital project fund authorized before July 1, 11
1984, the amount allocated shall not be less than an amount equal to 12
the same percentage of such debt service or capital project fund 13
represented by timber tax allocations to such payments in calendar 14
year 1984. Distribution under this subsection (2) shall be used only 15
for debt service and capital projects payments. The distribution 16
under this subsection shall be made as follows: One-half of such 17
amount shall be distributed in the first quarter of the year and one-18
half shall be distributed in the third quarter of the year. If a 19
school district does not impose an excess levy for a capital project 20
fund under RCW 84.52.053 in the current calendar year, the highest 21
capital project levy rate imposed by the district in either of the 22
two preceding calendar years, if any, must be used in the calculation 23
required under this subsection (2).24
(3) From the moneys remaining after the distributions under 25
subsection (2) of this section, the county treasurer shall distribute 26
to each school district an amount equal to one-half of the timber 27
assessed value of the district or eighty percent of the timber roll 28
of such district in calendar year 1983 as determined under this 29
chapter, whichever is greater, multiplied by the tax rate, if any, 30
levied by the district under RCW 84.52.052 or 84.52.053 for purposes 31
other than debt service payments and capital projects supported under 32
subsection (2) of this section. The distribution under this 33
subsection shall be made as follows: One-half of such amount shall be 34
distributed in the first quarter of the year and one-half shall be 35
distributed in the third quarter of the year. If a school district 36
does not impose an enrichment levy under RCW 84.52.053 in the current 37
calendar year, the highest enrichment levy rate imposed by the 38
district in either of the two precedin