Tax and Revenue Distribution

An amount equal to 1.6% of the proceeds of the real estate excise tax is divided equally between the counties and the cities. The amounts for the individual counties are determined by the amounts of the local sales and use tax, population, and the local government financial assistance previously provided, as determined by the Department of Revenue. In addition to the factors for the counties, the amounts for the individual cities are also determined by the property value, as determined by the Department of Revenue.

The surcharge for recording documents is to provide funding for preservation of historical documents. One-half of moneys collected is retained by the county. The other half is deposited with the State Treasurer and annually distributed back to counties.

Reimbursement of cost of autopsies conducted at county expenses as follows:
Up to 40 percent of the cost of contracting for the services of a pathologist to perform an autopsy.
Up to 30 percent of the salary of pathologists who are primarily engaged in performing autopsies and who are county medical examiners or employees of examiners.
Child autopsies under the age of three years are reimbursed at 100%.

Half of the deferred local sales and use taxes distributed for eligible projects under RCW 82.32.558

This tax is imposed on Public Utility Districts that operate electric generating facilities for the privilege of engaging in the business of generating electricity within the state.