SB 6037 — Concerning fire protection districts.

S-4189.1S-3809.1 SUBSTITUTE SENATE BILL 6037 State of Washington 69th Legislature 2026 Regular Session By Senate Local Government (originally sponsored by Senators Cortes and Shewmake)Shewmake READPrefiled FIRST01/08/26. TIME 01/26/26.

Read first time 01/12/26.

Referred to Committee on Local Government.

and amending RCW 52.02.160, 52.02.180, 84.55.092, 84.52.043, 84.52.043, and 84.52.125;84.55.092.

providing an effective date;

and providing an expiration date.

and p.(ii) Set a date for a public hearing on the resolution.

1p. SSB 6037 (ii) Set a date for a public hearing on the resolution.

1 SB 6037 (b) The financing plan in the resolution adopted by the city or town must contain the following information regarding property taxes that will be imposed by the fire protection district and city or town subsequent to the formation of the district:

2 SSBSB 6037 (b) An election to approve or reject a resolution forming a fire protection district, including the proposed financial plan and any imposition of revenue sources for the fire protection district, must be conducted by the election officials of the county or counties in which the proposed district is located in accordance with the general election laws of the state.

(3) ((A)) (a) For any fire protection district formed under this section prior to July 1, 2026, a city or town must reduce its general fund regular property tax levy by the total combined levy of the fire protection district as proposed by the district in accordance with subsection (1)(b)(i) of this section.

3 SSBSB 6037 subsequent years, by the amount of such levy or levies initially imposed in a subsequent year.

(b) For any fire protection district formed under this section on or after July 1, 2026, for the city or town participating in the fire protection district, with the exception of cities over 500,000 in population as of 2025, the regular levies of the city or town may not exceed the applicable rates provided in RCW 27.12.390, 52.04.081, and 84.52.043(1) less the aggregate rates of any regular levies made by the district under RCW 52.16.130, 52.16.140, or 52.16.160.

(c) Whenever any question arises as to the transfer of any personnel, funds, books, documents, records, papers, files, equipment, or other tangible property used or held in the exercise of the powers and the performance of the duties and functions p.transferred to the fire protection district, the legislative authority of the city or town must make a determination as to the proper allocation.

4(3) SSBAll 6037rules transferredand toall pending business before the city or town fire protectiondepartment district,pertaining to the legislativefire authorityprotection ofand theemergency cityservices orpowers, townfunctions, and duties transferred must makebe acontinued determinationand asacted toupon by the properfire allocation.protection district, and all existing p.

(3)4 AllSB rules6037 and all pending business before the city or town fire department pertaining to the fire protection and emergency services powers, functions, and duties transferred must be continued and acted upon by the fire protection district, and all existing contracts and obligations remain in full force and must be performed by the fire protection district.

(c) Nothing contained in this section may be construed to alter any existing collective bargaining unit or the provisions of any existing collective bargaining agreement until the agreement has p.expired or until the bargaining unit has been modified as provided by law.

5 SSB 6037 expired or until the bargaining unit has been modified as provided by law.

Sec.p.

5 SB 6037 Sec.

(((3) Subsection (1) of this section does not apply to any portion of a city or town's regular property tax levy that has been reduced as part of the formation of a fire protection district under RCW 52.02.160.)) Sec.--- END --- p.

4.6 SB 6037

RCW 84.52.043 and 2024 c 361 s 3 are each amended to read as follows:

Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named are as follows:

(1) Levies of the senior taxing districts are as follows:

(a) The levies by the state may not exceed the applicable aggregate rate limit specified in RCW 84.52.065 (2) or (4) adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of p.

6 SSB 6037 the common schools;

(b) the levy by any county may not exceed $1.80 per $1,000 of assessed value;

(c) the levy by any road district may not exceed $2.25 per $1,000 of assessed value;

and (d) the levy by any city or town may not exceed $3.375 per $1,000 of assessed value.

However, any county is hereby authorized to increase its levy from $1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed $4.05 per $1,000 of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy.

(2) The aggregate levies of junior taxing districts and senior taxing districts, other than the state, may not exceed $5.90 per $1,000 of assessed valuation.

The term "junior taxing districts" includes all taxing districts other than the state, counties, road districts, cities, towns, port districts, and public utility districts.

The limitations provided in this subsection do not apply to:

(a) Levies at the rates provided by existing law by or for any port or public utility district;

(b) excess property tax levies authorized in Article VII, section 2 of the state Constitution;

(c) levies for acquiring conservation futures as authorized under RCW 84.34.230;

(d) levies for emergency medical care or emergency medical services imposed under RCW 84.52.069;

(e) levies to finance affordable housing imposed under RCW 84.52.105;

(f) the portions of levies by metropolitan park districts that are protected under RCW 84.52.120;