This amendment to RCW 89.08.405 creates an alternative revenue authority and procedures allowing county legislative authorities, by resolution, to approve systems of rates and charges for conservation districts as an alternative to (but not in addition to) the special assessment process in RCW 89.08.400. The bill authorizes conservation districts to propose per-acre and/or per-parcel systems, sets maximum rate caps (per-acre not to exceed $0.10; base per-parcel $7.50 with higher caps of $15.00 and $22.50 for larger counties), requires the Department of Revenue to adjust the per-parcel maximums beginning March 1, 2029 and every three years thereafter based on the Seattle CPI-U (with publication by March 31), and limits how forestlands used solely for tree production may be charged (including a per-acre limit tied to a weighted average, a 10,000-acre cap per owner per district, prohibition on per-parcel forestland charges, and an option to charge up to $3 per forestland owner in lieu of a per-parcel charge). Procedural and administrative changes include requiring public notice, hearing, and adoption procedures consistent with RCW 89.08.400(2); a district board resolution establishing an internal appeals process for landowner challenges to parcel charges (appeals to the district must be filed within 21 days after the date property taxes are due, the board decision is final for the district, and court appeals must be served and filed in superior court within 21 days of the board’s written decision); preparation of a roll by the district with county assessors spreading the charges as a separate tax roll item and county treasurers collecting them; and treatment of the rates and charges as a lien against land with the same collection, interest, penalty, and lien conditions as delinquent real property taxes. County treasurers may deduct an amount (set by the county legislative authority, not exceeding actual costs) for spreading and collection before transferring funds to the conservation district. The amendment makes public lands, including state-owned lands, subject to the charges to the same extent as private lands but requires that state-owned lands be processed under the procedures of chapter 79.44 RCW. It also provides a petition mechanism to prevent the rates from being spread on the next year’s tax rolls if, before December 15 after approval, at least 20% of owners of affected land file a petition objecting. The act references RCW 89.08.400, RCW 89.08.400(2), chapter 79.44 RCW, and RCW 24.03A.245, and cites 2021 c 176 s 5252. The provided text does not include the full texts of the referenced statutes (RCW 89.08.400(2) and chapter 79.44 RCW) that are incorporated by reference, does not specify the exact date that “property taxes are due” for triggering the 21-day appeal period, leaves ambiguous a phrase about rounding adjusted per-parcel maximums, and does not state any overall effective or implementation date for the amendment beyond the March 1, 2029 start for CPI adjustments.

If enacted, conservation districts could ask county governments to add a modest, predictable charge to property tax bills instead of using the existing special assessment route. The program would let districts set annual per-acre charges up to $0.10 and per-parcel charges with low caps ($7.50 up to $22.50 depending on county size) that the Department of Revenue will adjust every three years starting in 2029 for inflation. These charges would be placed on tax rolls as liens, collected by county treasurers (who may deduct actual spreading/collection costs), apply to public lands under existing state procedures, and include special, limited rules for forestlands and owner charges in lieu of parcel fees. The groups most affected are conservation districts, county assessors and treasurers, landowners, and agencies that manage state lands. Conservation districts gain a small new funding option but are limited by low rate caps and a 20% owner petition rule that can stop charges from being spread for the next year, creating revenue uncertainty. Counties take on administrative and collection duties but can recover costs; landowners could face modest new charges and faster appeal deadlines (21 days after taxes are due to appeal to the district and 21 days to take the board’s decision to superior court). The text leaves some practical details unclear, including which rounding increment applies to adjusted parcel caps, the exact tax due date that starts appeal clocks, and other implementing procedures referenced but not included here.