Tax and Revenue Distribution

The Secure Rural Schools and Community Self-Determination Act of 2000 (PL 106-393) provides Counties in which national forest areas are situated the option of a “full payment amount” based on a share of the state’s highest three years from 1986 to 1999 or an amount based on actual receipts. Washington counties selected the “full payment amount”. The counties receive payments of Title I and Title III from the Office of the State Treasurer. The Title I amount is then divided to be used 50 percent for the schools and 50 percent for schools or roads. The Title III money is to be used for county projects. The entire distribution of Titles I and III is distributed after the end of the federal fiscal year.

By statute, an amount in lieu of real property taxes equal to the amount of tax that would be due if the land were taxable as open space land is distributed to counties. An additional amount equal to the amount of weed control assessment that would be due if such lands were privately owned, is distributed to counties. [RCW 79.70.130 and RCW 79.71.130].

Distribution of interest earned on the Natural Resources Deposit Account Fund 660.

Distribution of state timber sales revenues, bid deposits, and income from other activities on state forest board lands.

By statute, “an amount in lieu of real property taxes equal to that amount paid on similar parcels of open space land taxable under chapter 84.34 RCW or the greater of seventy cents per acre per year or the amount paid in 1984 plus an additional amount for control of noxious weeds equal to that which would be paid if such lands were privately owned.” Certain lands are exempted. RCW 77.12.203