Legislative Advocacy

Updating the Personal Property Tax Threshold

(HB 1004) RCW has long provided relief for small businesses by exempting the first $15,000 in personal property from taxation, but this was established many years ago and no longer provides the intended relief. As a result, the purchase of one piece of equipment can mean a small business owner transitions from exempt to owing personal property taxes. For smaller businesses, the administrative cost of reporting is often higher than the tax owed, and for County Assessors the administrative cost for small accounts is greater than the tax revenue.

By updating the outdated personal property tax threshold from $15,000 to $50,000 to help small businesses and eliminate unnecessary administrative cost and burden for county assessors.

State Printing of Primary Voters Pamphlets

(SB 5069) Currently the state is required to produce a voters’ pamphlet for general elections, but not for the primary elections in even- numbered years. While counties may choose to do so themselves and bill the state for their portion of a locally-produced pamphlet, the result is that the information received by voters varies by county, and the cost of to counties is collectively higher than if centrally produced and distributed at the state level.

Voters expect and rely upon the information provided in voter pamphlets. Having information on state-level candidates in primary elections should not differ depending on county. This proposal will result in equity of information received by voters and a more cost-effective means of getting it to them.

The Washington Association of County Officials(WACO) joins with Secretary of State Steve Hobbs and the Washington Association of County Auditors (WSACA) in support of this proposal.

Alignment of Court Exhibit Retention Schedules

(SB 5021) RCW 36.23.070 authorizes the County Clerk to apply to the court for an order authorizing exhibit destruction at any time more than six years after entry of the final judgment. However, in the 2024 legislative session, Senate Bill 5937 amended RCW 9A.44.026 and requires that certain exhibits be destroyed five years after the final judgment. This creates different retention requirements within the same case type and the different requirements creates the possibility of confusion and errors in exhibit retention and destruction.

Under the new requirement, Clerks will need to destroy some exhibits in a case in 5 years, and then revisit the case a second time a year later. This is not an efficient or effective use of resources in systems that are already stretched beyond capacity; and creates the possibility of confusion and errors in exhibit retention and management.

County Clerks are seeking to align the two retention schedules by lowering the standard retention to five years to match the schedule amended in 2024.

PTSD Services for Medical Death Investigation and Pathology Staff

(HB 1002) Current RCW defines certain mental health or disability conditions as an occupational disease for firefighters, law enforcement, and nurses. Every day, County Coroner and Medical Examiner investigation and pathology staff work on the very same cases that help trigger PTSD related conditions, yet these staff are not afforded the same occupational protections as their peers in the field.

Coroner/ME investigative and pathology staff must be able to access the same occupational services as their colleagues in the field to help prevent burn out, compounded mental health issues, and ongoing effects of PTSD.

Ensuring Continuity of County Treasurers Services

(HB 1042) This bill proposes to initiate modest cost-recovery fee to taxing districts receiving treasurer services for billing, collection and distribution of property taxes. One major function of the County Treasurer is to provide billing, collection, and disbursement of property taxes for all public taxing entities in the county. Over time, this has resulted in roughly 60% of the workload of the county treasurer providing services free-of-cost to entities other than the county.

RCW allows County Treasurers to assess a modest fee on special purpose districts / special assessments but has no such provision for services provided to taxing districts (e.g. cities, ports, school, fire and hospital districts, and the state). This has resulted in growing inequity in who is paying for and receiving services, and inadequate and unstable funds for key Treasurer’s office functions and staffing.

To support and ensure continuity in services from local collection through the state revenue system, County Treasurers are seeking collaboration and support from the state and local taxing districts in identifying means for County Treasurer’s operations to be more self-sustaining.

We propose the County Treasurer recover allowable prior year actual costs on a pro rata basis from each billable levy for actual real and personal property. To mitigate the impact on smaller taxing districts, the first $50,000 of the district’s levy amount shall be excluded from the cost recovery.

Equity and Updates – Personal Property Delinquency and Distraint

(SB 5221) Some requirements in RCW related to personal property distraint are outdated, resulting in more administrative cost than tax revenue and providing unnecessary hardship for struggling taxpayers. The legislature in recent years has improved the timelines and requirements for real property foreclosure as part of larger efforts to bring relief to struggling homeowners and bring cost-effective changes to administration. Personal property taxpayers, in particular mobile homeowners and small businesses are in need of these improvements as well.

This proposal gives County Treasurers an option to waive collection of delinquent property tax when cost of collection exceeds amount due, eliminates the unnecessary 3-year waiting period for title for new owners of mobile homes obtained through distraint sale, and align the distraint timeline with foreclosure timeline in the management of excess proceeds.

This proposal makes common sense updates that benefit both tax revenue and taxpayers.

Updating the REET Technology Fee

(HB 1044) In 2013 the Legislature established a fee accompanying collection of Real Estate Excise Tax (REET) to be used to help cover the cost of software and operations of County Assessors and Treasurers charged by the state with implementing the tax. This fee has not increased in twelve years despite ongoing needs and rising costs related to software and administration. To maintain this program, this fee needs to catch up and keep up with cost of administration and ensure the fee is directed to the offices that administer this tax.

We propose an increase the current REET fee from $5 to $20; the establish both an Assessor Administrative Assistance Fund and a Treasurer Administrative Assistance Fund in each County that grants the Assessor and Treasurer appropriation authority of the funds and exempt from local budget appropriation; direct that these REET funds be deposited 65% into the Assessor Fund and 35% into the Treasurer Fund. For future increases we propose the establishment in RCW of an inflator for these funds, such as CPI, every four years.

This proposal aligns legislative intent with local practice and helps relieve pressure of competition for limited local general funds while maintaining program integrity.

Sustainable Policies, Sustainable Counties

Counties provide constitutionally and statutorily directed state services to all of Washington’s residents. The Washington Association of County Officials (WACO) is working to secure clear and sustainable policies to provide all 39 counties with the foundation to provide sustainable service levels to every Washingtonian.

Our elected county officials provide direct services to citizens in support of their health, safety and financial well-being. This difficult time with unprecedented challenges necessitates a redefinition of “continuity of services”. WACO has worked with our members to identify what it takes / will take – including resource and legal/regulatory supports – to ensure service during this and future crises.

WACO Policy Platform

Autonomy of Elected Officials and Offices

WACO members are aware that the Washington State Constitution and RCW intend our roles are as independently elected officials to best ensure direct accountability to citizens. WACO supports maintaining the independent role of county elected officials. We are committed to operating in a non-partisan manner, collaborating across party lines and serving all with equal respect and courtesy.

Adequate Funding and Resources

WACO members believe that capacity to provide good service is key to citizen confidence in government. Proposed legislation affecting local elected officials and their offices must adequately and accurately consider the cost and administrative burden required to implement them well. WACO urges legislators to partner with us as legislative proposals are developed so we can assist in identifying what’s needed for their successful implementation. WACO advocates for strengthening the state’s system for producing local government fiscal notes and reducing the passage of bills with indeterminate cost. WACO advocates for adequate funding and resources for all new and existing services expected of us by the state. WACO supports establishing and maintaining strong partnerships with county legislative bodies, ensuring they are equipped with clear understanding of county elected official resource needs and join us in advocating for and securing them.

Operational Integrity and Maintaining the Value of Internal Controls

County elected officials believe in the value of maintaining internal controls throughout our departments using necessary policies and procedures to hold ourselves accountable to the public trust. Greater demand on our county elected official offices without commensurate funding, increases in remote workforce, and demand for increased remote access to services by citizens greatly challenges this. WACO opposes legislation and policy that compromises the integrity of the service we provide and diminishes our ability to maintain internal controls.

Courthouse Security and Safety

County elected officials agree that safety and security of their offices and staff is at increased risk. They respect the fact that counties vary in what they feel are appropriate responses to this increased risk and reject a “one size fits all” approach to this issue. All agree that additional resources are necessary to adequately ensure safety and security, regardless of approach.

WACO supports the establishment of model standards for counties to determine need for, and guide implementation of, appropriate security measures to ensure the safety of county elected official offices and staff. WACO advocates for adequate guidance and resources for counties to develop policies responsive to their differing needs and preferred approach, including rules related to the presence of firearms in and around county elected official offices and in field-based work. WACO further supports strong accountability for threats made against the safety of elected officials.

Technology

Technology has moved from a want to a need. But the reality is 68% of county elected officials reported in March 2020 that they lack adequate technology, particularly given the rising need for remote provision/access to services. County elected officials need up-to-date, secure technology to be able to carry out the responsibilities of their offices.

WACO urges state and local legislative authorities to provide adequate technology resources for county elected official offices. County elected officials further support legislation and initiatives to provide affordable broadband and internet access provided equitably to citizens statewide to enable them to access services.

Safe and Equitable Access to Local Government Services

County elected officials place a high value on excellence in customer service and believe that all citizens have the right to easily access local government services. COVID, technology limitations, geographic distance all necessitate expansion of traditional in-person courthouse services to include more online remote access.

WACO advocates for legislation and collaboration among public entities aimed at ensuring state and local funds provide adequate, equitable citizen access to internet-based services as well as resources to safe and conveniently provide necessary in-person services.

Recruiting and Retaining a Skilled and Effective Workforce for County Elected Officials

County elected officials have seen their job applicant pools shrink as wages have failed to keep pace with the private sector. In addition, with overall less longevity and more turnover in the workforce, training and retraining for specialized positions has become a greater expense and more difficult to access. In addition, as the demographics of our communities continue to diversify, county officials are committed to recruitment and hiring of staff that reflect the communities in which we live and serve.

County elected officials advocate for competitive wages for their staff and collaboration and funding support for adequate and accessible training programs. WACO further advocates for consideration of the workforce needs of our county elected officials’ offices in state-level workforce development initiatives and policies. This includes further development and incentives tied to diversifying the workforce and to specialized training in our postsecondary system.