The bill creates a new county property tax option by adding a new section to chapter 84.52 RCW that authorizes a county to levy an additional regular property tax of up to $0.05 per $1,000 of assessed value in any one year. Revenues from that additional levy may be used only for operation, maintenance, and capital expenses of publicly operated fixed or mobile public health clinics. The bill defines “public health clinic” to include low-barrier publicly operated sites that provide services such as primary, dental, and reproductive health care; treatment, control, and prevention of communicable diseases and substance use disorder; maternal, infant, child, and family health and nutrition; behavioral health care; assistance with health plan enrollment; and access and referrals to other community services. The limitation in RCW 84.55.010 does not apply to the first year the new levy is imposed. The bill also amends existing law. It amends RCW 84.52.043 to explicitly exempt levies imposed for county public health clinic operations, maintenance, and capital expenses from the aggregate levy limitation there, and it amends RCW 84.52.010 to treat the new levy as one of the levies a county assessor must consider when recomputing and establishing a consolidated levy if aggregate rates exceed statutory limits. The act revises the procedure and priority order county assessors must follow to reduce or eliminate levies when the combined regular property tax rate subject to the one percent (true and fair value) limitation is exceeded, including specified pro rata reductions for certain levies and steps addressing fire protection district levies, regional fire protection service authority levies, library districts, metropolitan park districts created before January 1, 2002, and public hospital districts. Sections 2 and 4 of the act expire on January 1, 2027, and sections 3 and 5 take effect on January 1, 2027. Important parts of the consolidation and levy-reduction procedures are not present in the extracted text. The list of ordered reduction steps is incomplete in these materials (the procedure is cut off mid-list), the reason for two consecutive amendments to RCW 84.52.043 is not explained, and the full contents of some sections of the act (including any additional effective or expiration dates or other procedural provisions) are not included in the provided excerpts.

If enacted, counties would gain a new, optional way to raise a small amount of property tax (up to $0.05 per $1,000 assessed value) specifically for operating, maintaining, and making capital improvements to publicly run fixed or mobile public health clinics. Counties that choose to use this option could provide more dedicated funding for clinics, and property owners in those counties would likely see a modest tax increase; county assessors must account for this levy when they compute consolidated levy rates. Because the clinic levy is carved out of certain aggregate levy limits, other local taxing districts could see their allowable property tax rates reduced under the existing consolidated-levy reduction procedure when combined rates exceed the one-percent threshold. That means fire districts, park districts, library districts, hospital districts, ferry and transit levies, and others may face pro rata or ordered reductions in some situations, reducing their property tax revenue in affected counties. The bill phases include expirations and effective dates for several sections (sections 2 and 4 expire January 1, 2027; sections 3 and 5 take effect January 1, 2027), but the extracted text does not include the complete reduction sequence or all timing and procedural details, so some implementation effects are unclear.