Revenue distribution information for cities, counties, tribes, and institutions of higher education in the state of Washington
Deferred Property Taxes
To assist elderly, disabled, and low income property owners in paying the property taxes due on their residences. Taxes are paid for them through deferred assessment payments to counties. Such deferred taxes become a lien against the property to be paid at the time of sale or death of the claimant.
Cultural Access Program (CAP)
Cities and counties may levy a sales and use tax to fund cultural access programs
Local Criminal Justice Tax
A local option sales tax of 0.1 percent that is collected in addition to retail sales and use taxes by the Department of Revenue. Ten percent of the money available for each county is first distributed to that county. The remaining 90 percent is then distributed to counties and cities and towns within the county based on population.
Criminal Justice Assistance Program
A distribution to assist local governments with funding to meet rising criminal justice needs. Funds are appropriated from the general fund.
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Municipal Criminal Justice Assistance distribution is divided up into five separate distributions:
High Crime – For cities that have 1) a crime rate in excess of 125 percent of the statewide average; 2) levied an additional sales and use tax at the maximum rate per RCW 82.14.030 and 3) have less than 150 percent of the statewide average per capita yield for all cities from such local sales and use tax. Thirty percent of the money available for this distribution is distributed to cities and towns with crime rates in excess of 175 percent of the statewide average. The monies are allocated based on population with no city receiving more than 50 percent (of the 30 percent). The remaining 70 percent of the money is distributed to cities and towns with crime rates in excess of 125 percent of the statewide average. These monies are also allocated based on population. No city may receive more than 30 percent of the total high crime moneys available. The other 50 percent of the municipal criminal justice assistance money is divided as follows:
Special Programs – Innovative Law Enforcement, At-Risk Children, and Domestic Violence – 54 percent is distributed to cities and towns on a per capita basis.
Contracted Services – 10 percent is distributed to cities and towns that qualify under CTED’s criteria for contracting with another governmental agency for a majority of the city’s law enforcement services. These monies are allocated on a per capita basis.
Population – 16 percent is distributed to cities and towns based on population with no city receiving less than one thousand dollars (per calendar year).
Violent – 20 percent is distributed to cities and towns with a three-year average violent rate for each one thousand in population in excess of 150 percent of the statewide three-year violent crime rate. Moneys shall be distributed based on population with no city receiving more than one dollar per capita.
BARS Code: Criminal Justice Assistance Program – 336.06.10
County Criminal Justice – High Crime – 336.06.20
Criminal Justice – Population – 336.06.21
Criminal Justice – Violent Crime Cities – 336.06.21
Criminal Justice – Special Programs – 336.06.26
Criminal Justice – Contracted Services – 336.06.25
Convention and Trade Center Tax
A special excise tax imposed by the cities for the purpose of providing funds solely for the acquisition, design and construction of convention and trade facilities.