HomeMy WebLinkAboutCONSENT Hearing Notice re Public Safety Tax JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
CONSENT AGENDA REQUEST
TO: Board of County Commissioners
FROM: Judy Shepherd, Finance Director
Josh D. Peters, County Administrator
DATE: December 8, 2025
SUBJECT: HEARING NOTICE APPROVAL for a proposed public safety enhancement
ordinance that authorizes collection of an additional sales and use tax of one-
tenth of one percent RCW 82.14.345
STATEMENT OF ISSUE:
For a number of years, Jefferson County exercised its authority to divert a portion of taxes
collected for the road fund to support law enforcement. Last month,Jefferson County voters
overwhelming approved of an additional 0.2% sales tax for funding road maintenance through
the Transportation Benefit District. The Board of County Commissioners have decided that
diversion from the road fund to the general fund for law enforcement is no longer viable, given
the deferred needs for road maintenance. Accordingly,there is an urgent need for funding to
support and improve the public safety services received by residents of Jefferson County.
In addition, the county's current budget difficulties require it to look for additional sources of
revenue. One source of additional revenue that would support law enforcement is in Section
201,Chapter 350, Laws of Washington 2025 (RCW 82.14.345),where the Washington State
Legislature authorized a new 0.1% sales tax for Public Safety Enhancement purposes. This is an
implemented tax with a requirement for authorization by the Board of County Commissioners.
Under RCW 82.14.345(1)(c),the county may impose the tax authorized only if it meets the
requirements to receive a grant under RCW 43.101.540, which requires that the Criminal Justice
Training Commission(CJTC)and has issued and implemented policies and practices as required
under RCW 43.101.540(3)and (4)may not impose the tax authorized under RCW 82.14.345.
Accordingly, an ordinance(or resolution)authorizing local collection of the tax authorized by
RCW 82.14.345(1)must include a finding that the county has met the requirements under
subsection(c)of that section,
Fortunately,the accreditation achieved by the Jefferson County Sheriff's Office(JCSO)through
the Washington Association of Sheriffs and Police Chiefs last year affirmed that JCSO is
operating in alignment with the highest professional standards. Thanks to this,the county's
authorization effort is significantly on its way to completion. JCSO and Grant Administrator
Amanda Christofferson are working to complete the authorization documentation and are
confident that CJTC will provide a preliminary authorization so that it can be sent to the
Department of Revenue (DOR)by January 16, 2026.
The authorization for collection of the revenue approved by the Board of County Commissioners
1
may occur prior to final authorization by the CJTC. In the case that the Attorney General or
CJTC finds that additional efforts are needed by the jurisdiction in order to be authorized, the
jurisdiction has 180 days to come into compliance before the DOR could begin withholding
$100,000 month in tax.
See the attached legal notice for a public hearing to be held on December 22, 2025 at 2:30 p.m.
concerning the proposed ordinance. The proposed ordinance can be viewed by visiting:
www.co.jefferson.wa.us— Services—Laserfiche web portal (username/password: public) —
Board of Commissioners—BOCC Agenda Packets—2025 Weekly Agenda Items— 12 December
2025 — 122225 —HEARING re Public Safety Tax
ANALYSIS:
Treasurer Stacie Prada has prepared the analysis below regarding the timing of the passage of the
ordinance implementing the approval by the Board of County Commissioners; notification to DOR
and the anticipated revenue that the county will receive in 2026 based on the time
of notification.
Action Jan 1 effective Aril 1
effective July 1 effective Jan 1 2027
effective
Passage by local
government due n/a Monday, Monday, Monday,
date 1/12/2026 4/13/2026 10/12/2026
Notification to Friday, October Friday,January Friday,April 17, Friday,
DOR 17, 2025 16, 2026 2026 October 16,
2026
75 Calendar days' Saturday, Friday,January Friday,April 17, Sunday,
notice October 18, 16, 2026 2026 October 18,
2025 2026
Sales Tax
effective Date:
Then DOR and
County can start 1/1/2026 4/1/2026 7/1/2026 1/1/2027
collections for it
on Jan 1,April 1,
or July 1.
Trickle of
collections:
There will be a
very small
amount that 2/28/2026 5/31/2026 8/31/2026 2/28/2027
would come in
one month after it
starts, but it's due
to entities
reporting early.
2
Revenue
distribution to
county:
The County will
begin receiving
funds two months
after collection 3/30/2026 6/1/2026 9/30/2026 3/30/2027
starts. DOR will
remit a full month
of collections on
March 30,June
30, or September
30.
2026 Budget if
0.1% Law&
Justice
established— 82.90% 59.90% 33.30% 0.00%
unincorp. county
only$503,500
estimate FY 2026
$503,500.00 $417,401.50 $301,596.50 $167,665.50 n/a
FISCAL IMPACT:
Implementing this new tax, after the Transportation Benefit District tax increase of 0.2%, will increase the
unincorporated county sales tax rate to 9.5%. Please refer to the above table the final rows showing
anticipated revenue from tax implementation.
RECOMMENDATION:
Staff recommends that the Board of County Commissioners issue a legal notice for a public hearing on
December 22, 2025 in regard to the proposed ordinance to approve the collection of the new 0.1% sales tax
for Public Safety Enhancement purposes in unincorporated Jefferson County.
REVIEWED BY:
r -Fr V?"7d-C
Jos D. Peters, County Administrator Date
3
NOTICE OF PUBLIC HEARING
In the Matter of Adopting an Ordinance that Approves Local Collection of an Additional
Sales and Use Tax of One-tenth of One Percent as Authorized by RCW 82.14.345 for Public
Safety Enhancement to be Codified as Chapter 3.31 JCC
NOTICE IS HEREBY GIVEN that a public hearing is scheduled by the Jefferson County
Board of Commissioners for Monday, December 22,2025 at 2:30 p.m. in the Commissioners'
Chambers, County Courthouse, 1820 Jefferson Street, Port Townsend, WA 98368 (HYBRID).
Notice of said hearing is to be published once in the official newspaper of Jefferson County.
This hearing is for the purpose of receiving written comments and verbal testimony about the
Ordinance that approves local collection of an additional Sales and Use Tax of one-tenth of one
percent as Authorized by RCW 82.14.345 for Public Safety Enhancement to be codified as
Chapter 3.31 JCC.
The information is available for viewing on the County website by visiting:
www.cojefferson.wa.us—Services—Laserfiche web portal (usemame/password: public)—
Board of Commissioners—BOCC Agenda Packets—2025 Weekly Agenda Items— 12 December
2025 — 122225 —HEARING re Public Safety Tax
Jefferson County ensures full compliance with Title VI of the Civil Rights Act of 1964 by
prohibiting discrimination against any person on the basis of race, color, or national origin in the
provision of benefits and services resulting from its federally assisted programs& activities. The
meeting site is ADA accessible. Accommodations for people with disabilities can be arranged
with advance notice by calling 360-385-9100.
You are welcome to participate in this hearing. You will need to join the meeting by 2:30 p.m.
using the following methods: VIRTUALLY: Via the following Zoom, link:
https://zoom.us/j/93777841705, PHONE: Dial 1-253-215-8782 and enter access code: 937-
7784-1705#and press*9 to "raise your hand"to be called upon. Access for the hearing impaired
can be accommodated using Washington Relay Service at 1-800-833-6384, or IN-PERSON.
In addition, written testimony is also invited beginning on December 8, 2025 and ending on
December 22, 2025, at the end of the Public Hearing, unless extended by the Board of County
Commissioners. Written public testimony may be submitted by Email to:jeffbocc@co.
jefferson.wa.us. You can also Mail your testimony to: Jefferson County Commissioners' Office;
P.O. Box 1220, Port Townsend, WA 98368. Written testimony must be received by the Board of
County Commissioners by the end of the hearing testimony period.
Signed this 8th day of December, 2025,
JEFFERSON COUNTY BOARD OF COMMISSIONERS
Heidi Eisenhour, Chair
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting an Ordinance that
Approves Local Collection of an Additional
Sales and Use Tax of One-tenth of One Percent ORDINANCE NO.
as Authorized by RCW 82.14.345 for Public
Safety Enhancement to be Codified as
Chaster3.31 JCC
WHEREAS, the Washington State Legislature through its taxing power under Wash.
Const. art. I, § 1 authorized Jefferson County to impose a local sales and use tax under RCW
82.14.345(1)(a) for public safety enhancement in unincorporated Jefferson County, provided
Jefferson County satisfies the requirements of RCW 82.14.345(1)(c); and,
WHEREAS, under RCW 82.14.345(1)(c),Jefferson County may impose the tax for public
safety enhancement only if it meets the requirements to receive a grant under RCW 43.101.540,
which requires that the Community Justice Training Commission(CJTC)to develop criteria; and,
WHEREAS, the Community Justice Training Commission (CJTC) to has not completed
development of the required grant criteria under RCW 43.101.540, but Jefferson County expects
to be able to meet the final grant criteria because of the recent accreditation of the Jefferson County
Sheriff's Office by the Washington Association of Sheriffs and Police Chiefs (WASPC); and,
WHEREAS, a county that has not issued and implemented policies and practices as
required under RCW 43.101.540(3) and (4) may not impose the tax authorized under RCW
82.14.345; and,
WHEREAS, a county must submit documentation,in a form and manner prescribed by the
CJTC, demonstrating that the county meets the requirements of RCW 43.101.540; and,
WHEREAS, pursuant to RCW 82.14.345(1)(d), a county that wishes to impose the tax
authorized under this section may submit documentation to the CJTC before the CJTC finalizes
the form and manner of such submittals and may not be penalized for doing so; and,
WHEREAS, on [DATE] the Jefferson County Grants Administrator,
with the assistance of the Jefferson County Sheriff's Office, submitted documentation
demonstrating that Jefferson County meets the requirements of RCW 43.101.540;before the CJTC
finalized the form and manner of a submittal pursuant to RCW 82.14.345(1)(d); and,
WHEREAS, based on the preceding "Whereas" clause and as required by RCW
82.14.345(1)(d), the Jefferson County Board of Commissioners finds that Jefferson County has
satisfied the requirements of RCW 82.14.345(1)(c); and,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
JEFFERSON COUNTY,STATE OF WASHINGTON,AS FOLLOWS:
Section 1. Whereas Clauses are Findings of Fact. The Jefferson County Board of Commissioners
hereby adopts the above "Whereas"clauses as Findings of Fact supporting this ordinance.
Section 2. Purpose. The purpose of this ordinance is to take advantage of the authority to impose
a local sales and use tax in unincorporated Jefferson County as authorized by the Washington
1 of 5
Legislature in RCW 82.14.345(1)(a) for public safety enhancement; and,
Section 3. Adoption of Chapter 3.31 JCC. Chapter 3.31 JCC, attached as Appendix A, is hereby
adopted.
Section 4. Severability. If any section, subsection, sentence, clause, phrase or section of this
Ordinance or its application to any person or circumstance is held invalid, the remainder of this
Ordinance or its application to other persons or circumstances shall be fully valid and shall not be
affected.
Section 5. SEPA Categorical Exemption. This Ordinance is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800 (19).
Section 6. Effective Date. This Ordinance shall take effect and be in full force immediately upon
the later of passage by the Board of County Commissioners of this Ordinance, or a determination
by the CJTC that Jefferson County has satisfied the requirements of RCW 82.14.345(1)(d) and
RCW 43.101.540(3) and(4).
(SIGNATURES FOLLOW ON THE NEXT PAGE)
2 of 5
ADOPTED this day of , 2025.
SEAL: JEFFERSON COUNTY BOARD OF
COUNTY COMMISSIONERS
Heidi Eisenhour, Chair
Greg Brotherton, Member
Heather Dudley-Nollette, Member
ATTEST: APPROVED AS TO FORM:
Carolyn Gallaway, CMC Date Philip C. Hunsucker, Date
Chief Civil Deputy Prosecuting Attorney
3 of 5
APPENDIX A
3.31.010 Tax Imposed.
(1) Pursuant to RCW 82.14.345, there is hereby imposed a sales or use tax, as the case may
be, upon every taxable event, as defined by RCW 82.14.020(8), occurring within the
unincorporated portion of Jefferson County.
(2) The tax shall be imposed upon and collected from those persons from whom the state sales
or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
(3) The tax herein levied and imposed shall be additional to any tax imposed or levied under
any law or ordinance
3.31.020 Rate of Tax.
The rate of the tax imposed by this chapter shall be one-tenth of one percent of the selling price
(in the case of a sales tax) or value of the article used(in the case of a use tax).
3.31.030 Use of Funds Limited and Annual Reporting Required.
(1) Monies received from the tax imposed under this chapter shall be expended exclusively for
criminal justice purposes. "Criminal justice purposes" has the same meaning in this chapter as
defined in RCW 82.14.345(5)(a).'
(2) Within one calendar year of imposition of the tax under this chapter and annually thereafter,
the Jefferson County Auditor shall make a report to either the Washington state association of
counties on how the moneys received from the tax were expended.
3.31.040 Administration and collection.
(1) The tax levied and imposed herein shall be administered and collected pursuant to the
provisions of Chapters 82.03, 82.08, 82.12, 82.14, and 82.32 RCW, and the rules and regulations
promulgated by the Department of Revenue pursuant to their authority under those chapters as the
same exist or are hereafter amended,and the same are hereby adopted and shall apply with respect
'As currently defined in 82.14.345(5)(a):
"Criminal justice purposes"means activities that substantially assist the criminal justice system,which may
include circumstances where ancillary benefit to the civil justice and behavioral health systems occurs,and
which includes:
(i)Domestic violence services,such as those provided by domestic violence programs,community advocates,
and legal advocates,as those terms are defined in RCW 70.123.020;
(ii)Staffing adequate public defenders to provide appropriate defense for individuals;
(iii)Diversion programs;
(iv)Reentry work for inmates;
(v) Local government programs that have a reasonable relationship to reducing the numbers of people
interacting with the criminal justice system including,but not limited to,reducing homelessness or improving
behavioral health;
(vi)Community placements for juvenile offenders;and
(vii)Community outreach and assistance programs, alternative response programs,and mental health crisis
response including,but not limited to,the recovery navigator program.
4 of 5
to the administration and collection of this tax.
(2) The Department of Revenue of the state of Washington is hereby authorized as provided in
RCW 82.14.050 to collect and administer the tax imposed under this chapter.
(3)As required by RCW 82.14.050(1),the chair of the Jefferson County Board of Commissioners
is hereby authorized to execute a contract, on behalf of Jefferson County, with the Department of
Revenue for the administration and collection of the tax upon the standard form of such contract
as provided by the Department of Revenue.
(4)The Department of Revenue is hereby empowered,on behalf of Jefferson County,to prescribe
such special forms and reporting procedures in the administration and collection of the tax imposed
herein as the department may deem necessary.
3.31.050 Consent to inspection of records.
Jefferson County hereby consents to the inspection of such records as deemed necessary by the
Washington Department of Revenue pursuant to RCW 82.32.110.
3.31.060 Penalty for violation.
Any person violating or failing to comply with any of the provisions of this chapter or any rule or
regulation adopted in this chapter or by reference in this chapter shall be guilty of a misdemeanor.
The penalty shall be in addition to any other penalties provided for in Chapters 82.08 and 82.14
RCW.
5 of 5
CERTIFICATION OF ENROLLMENT
ENGROSSED SUBSTITUTE HOUSE BILL 2015
Chapter 350, Laws of 2025
69th Legislature
2025 Regular Session
PUBLIC SAFETY FUNDING
EFFECTIVE DATE: July 27, 2025
Passed by the House April 22, 2025 CERTIFICATE
Yeas 55 Nays 42
I, Bernard Dean, Chief Clerk of the
House of Representatives of the
LAURIE JINKINS State of Washington, do hereby
Speaker of the House of certify that the attached is
Representatives ENGROSSED SUBSTITUTE HOUSE BILL
2015 as passed by the House of
Representatives and the Senate on
Passed by the Senate April 16, 2025 the dates hereon set forth.
Yeas 30 Nays 19
BERNARD DEAN
DENNY HECK Chief Clerk
President of the Senate
Approved May 19, 2025 9:53 AM FILED
May 19, 2025
Secretary of State
BOB FERGUSON State of Washington
Governor of the State of Washington
ENGROSSED SUBSTITUTE HOUSE BILL 2015
AS AMENDED BY THE SENATE
Passed Legislature - 2025 Regular Session
State of Washington 69th Legislature 2025 Regular Session
By House Appropriations (originally sponsored by Representatives
Entenman, Reeves, Berg, Morgan, Santos, Pollet, Donaghy, Doglio,
Salahuddin, Chase, Obras, Parshley, Walen, Stearns, and Thai)
READ FIRST TIME 02/28/25.
1 AN ACT Relating to improving public safety funding by providing
2 resources to local governments and state and local criminal justice
3 agencies, and authorizing a local option tax; adding a new section to
4 chapter 43 . 101 RCW; adding a new section to chapter 36.28A RCW;
5 adding a new section to chapter 82 . 14 RCW; creating new sections; and
6 providing expiration dates .
7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
8 PART I
9 Local Law Enforcement Grant Program
10 NEW SECTION. Sec. 101. A new section is added to chapter 43 . 101
11 RCW to read as follows :
12 GRANT PROGRAM. (1) Subject to the availability of amounts
13 appropriated for this specific purpose, including amounts
14 appropriated from the supplemental criminal justice account created
15 in section 104 of this act, the commission shall develop and
16 implement a local law enforcement grant program for the purpose of
17 providing direct support to local and tribal law enforcement agencies
18 in hiring, retaining, and training law enforcement officers, peer
19 counselors, and behavioral health personnel working in co-response to
20 increase community policing and public safety.
p. 1 ESHB 2015.SL
1 (2) Under this section, the commission shall :
2 (a) Establish the policies for applications and publish them on
3 the commission' s website;
4 (b) Establish the procedures for submitting the grant
5 applications and publish them on the commission' s website;
6 (c) Establish and publish on the commission' s website the
7 criteria for evaluating and selecting grant recipients; and
8 (d) Create a grant application form that local and tribal law
9 enforcement agencies must use to apply for grant funding.
10 (3) The grants under the local law enforcement grant program must
11 be awarded to local and tribal law enforcement agencies based on
12 their submittals to the commission. To qualify for a grant pursuant
13 to this section, a law enforcement agency must have :
14 (a) Issued and implemented policies and practices consistent with
15 RCW 43 . 17 . 425 and 10 . 93 . 160, and the office of the attorney general ' s
16 keep Washington working act guide, model policies, and training
17 recommendations for state and local law enforcement agencies;
18 (b) Participated in commission training as required by RCW
19 43 . 101 . 455 and 36 . 28A. 445;
20 (c) Issued and implemented policies and practices regarding use
21 of force and de-escalation tactics consistent with RCW 10 . 120 . 030 and
22 the office of the attorney general ' s model policies, and all other
23 commission and attorney general model policies regarding use of force
24 for law enforcement including, but not limited to, duty to intervene
25 and training and use of canine teams;
26 (d) Implemented use of force data collection and reporting
27 consistent with chapters 10 . 118 and 10 . 120 RCW when the program is
28 operational, as confirmed by a notice from the attorney general ' s
29 office to all police chiefs and sheriffs;
30 (e) Issued and implemented policies and practices consistent with
31 chapters 7 . 105 and 9. 41 RCW and the commission model policies and
32 training addressing firearm relinquishment pursuant to court orders;
33 (f) A 25 percent officer completion rate with the commission' s
34 40-hour crisis intervention team training;
35 (g) A 100 percent officer compliance rate for those officers
36 required to complete trauma-informed, gender-based violence
37 interviewing, investigation, response, and case review training
38 developed or approved by the commission pursuant to RCW 43 . 101 .272
39 and 43 . 101 . 276, and if requested by the commission, participated in
40 agency case reviews;
p. 2 ESHB 2015.SL
1 (h) Except as it applies to tribal law enforcement agencies,
2 received funding from a sales and use tax authorized pursuant to RCW
3 82 . 14 . 340 or 82 . 14 . 450, or authorized pursuant to section 201 of this
4 act before the awarding of the grant;
5 (i) A chief of police, marshal, or sheriff who is certified by
6 the criminal justice training commission pursuant to this chapter and
7 who has not:
8 (i) Been convicted of a felony anywhere in the United States or
9 under foreign law; or
10 (ii) Been convicted of a gross misdemeanor involving moral
11 turpitude, dishonesty, fraud, or corruption; and
12 (j ) Issued and implemented policies and practices that prohibit
13 volunteers who assist with agency work from enforcing criminal laws,
14 other than for assistance with special event traffic and parking,
15 including engaging in pursuits, detention, arrests, the use of force,
16 or the use of deadly force; carrying or the use of firearms or other
17 weapons; or the use of dogs to track people or animals other than for
18 purposes of search and rescue; and that set forth the required
19 supervision of volunteers, including that they must be clearly
20 identifiable by the public as distinguishable from peace officers and
21 any identifying insignia must be officially issued by the agency and
22 used only when on duty.
23 (4) In verifying the applicant ' s compliance with subsection (3)
24 of this section, the commission shall assess the qualifications of
25 the applicant agency under subsection (3) (a) and (c) of this section
26 in consultation with the office of the attorney general .
27 (5) In addition to the requirements of subsection (3) of this
28 section, in order to qualify for a grant pursuant to this section, a
29 law enforcement agency must provide the commission, at time of
30 application for grant moneys, a detailed staffing plan specifying the
31 following:
32 (a) The total number of commissioned officers currently employed
33 by the agency;
34 (b) The total number of specially commissioned officers currently
35 employed by the agency;
36 (c) The total number of co-response teams established within the
37 agency and what staffing are included in each co-response team;
38 (d) The total number of administrative staff currently employed
39 by the agency;
40 (e) The number of officers on flexible work schedules;
p. 3 ESHB 2015 .SL
1 (f) The average 911 response rate of the agency over the 12-month
2 period immediately preceding the month in which the agency is
3 applying for the grant; and
4 (g) The average case closure rate of the agency over the 12-month
5 period immediately preceding the month in which the agency is
6 applying for the grant .
7 (6) The commission may provide an advance on grant funding to a
8 law enforcement agency that does not qualify under subsection (3) (b) ,
9 (f) , or (g) of this section, but who otherwise meets the grant
10 application criteria established by the commission in subsection (2)
11 of this section. Funds advanced under this subsection must be used by
12 the agency to cover the costs of sending officers to the trainings
13 required under subsection (3) of this section, including any overtime
14 costs .
15 (7) Grant funding awarded to local and tribal law enforcement
16 agencies may only be used for the purposes of:
17 (a) Recruiting, funding, and retaining new law enforcement
18 officers from the community in which the officer will be working, and
19 recruiting, funding, and retaining new county corrections officers,
20 peer counselors, and behavioral health personnel working in co-
21 response in Washington state. Grants may provide up to 75 percent of
22 the entry-level salaries and fringe benefits of full-time local or
23 tribal law enforcement officers for a maximum of 36 months, with a
24 minimum 25 percent local cash match requirement and a maximum state
25 share of $125, 000 per position. Any additional costs for salaries and
26 benefits higher than entry level are the responsibility of the grant
27 recipient agency. Recruiting lateral hires is not a permissible use
28 of funds under this section;
29 (b) Funding use of force, de-escalation, crisis intervention, and
30 trauma-informed trainings for officers to remain in compliance with
31 the commission' s required trainings; and
32 (c) Funding broader law enforcement and public safety efforts
33 including, but not limited to, emergency management planning,
34 environmental hazard mitigations, security personnel, community
35 outreach and assistance programs, alternative response programs, and
36 mental health crisis response.
37 (8) In selecting grant recipients, the commission shall
38 prioritize those law enforcement agency applicants in the following
39 order:
p. 4 ESHB 2015.SL
1 (a) Those who are seeking grants to establish co-response teams
2 or community immersion law enforcement programs;
3 (b) Those who currently maintain co-response teams and are
4 seeking grants to hire additional law enforcement officers;
5 (c) All other applicants .
6 (9) This section expires June 30, 2028 .
7 NEW SECTION. Sec. 102 . CRIMINAL JUSTICE TRAINING COMMISSION
8 REPORTING. (1) Effective July 21, 2026, and annually thereafter on
9 July 31st, the criminal justice training commission must report to
10 the fiscal committees of the legislature on:
11 (a) The total count of law enforcement grant applications
12 received by the commission by fiscal year;
13 (b) The total count of law enforcement officer positions applied
14 for by fiscal year;
15 (c) The total count of grant funding requested by fiscal year;
16 (d) The name of each law enforcement entity that applied for the
17 grant, how many officers they requested funding for, and how much
18 state funding they requested by fiscal year; and
19 (e) The count of grants awarded, to include the name of each law
20 enforcement entity that was an award recipient for the grant, how
21 many officers they received funding for, and how much state funding
22 they were awarded by fiscal year.
23 (2) This section expires December 31, 2029.
24 NEW SECTION. Sec. 103. A new section is added to chapter 36. 28A
25 RCW to read as follows :
26 WASHINGTON ASSOCIATION OF SHERIFFS AND POLICE CHIEFS REPORTING.
27 (1) The Washington association of sheriffs and police chiefs shall
28 complete a report on law enforcement personnel employed as general
29 authority Washington peace officers, as defined in RCW 10 . 93 . 020,
30 over time for each local law enforcement agency in Washington state.
31 The report must include data points for each local law enforcement
32 agency on July 1, 2020, July 1, 2021, July 1, 2022, July 1, 2023,
33 July 1, 2024, and July 1, 2025, on the :
34 (a) Count of general authority Washington peace officer
35 positions;
36 (b) Count of filled general authority Washington peace officer
37 positions;
p. 5 ESHB 2015.SL
1 (c) Count of vacant general authority Washington peace officer
2 positions; and
3 (d) Count of retirements of general authority Washington peace
4 officer positions over the past 12 calendar months .
5 (2) Using data from subsection (1) of this section, the report
6 must also include a table to show the above data and in turn the
7 vacancy rates and turnover rates for each local law enforcement
8 agency, as well as a compiled statewide view of vacancy and turnover
9 rates for general authority Washington peace officer positions year
10 over year.
11 (3) The report is due to the governor and fiscal committees of
12 the legislature by January 1, 2026.
13 (4) This section expires July 1, 2026.
14 NEW SECTION. Sec. 104. SUPPLEMENTAL CRIMINAL JUSTICE ACCOUNT.
15 (1) The supplemental criminal justice account is created in the state
16 treasury. All receipts from legislative appropriations, donations,
17 gifts, grants, and funds from federal or private sources must be
18 deposited into the account. Expenditures from the account must be
19 used exclusively for local law enforcement grants authorized in
20 section 101 of this act for the purpose of providing direct support
21 to local and tribal law enforcement agencies in hiring, retaining,
22 and training law enforcement officers, peer counselors, and
23 behavioral health personnel working in co-response to increase
24 community policing and public safety. Only the criminal justice
25 training commission or the commission' s designee may authorize
26 expenditures from the account. The account is subject to allotment
27 procedures under chapter 43 . 88 RCW. Moneys in the account may be
28 spent only after appropriation. Moneys may not be used to supplant
29 general fund appropriations .
30 (2) This section expires June 30, 2028 .
31 PART II
32 Local Sales and Use Tax
33 NEW SECTION. Sec. 201. A new section is added to chapter 82 . 14
34 RCW to read as follows :
35 LOCAL SALES AND USE TAX. (1) (a) By June 30, 2028, the legislative
36 authority of a qualified city or county may authorize, by resolution
37 or ordinance, a sales and use tax in accordance with the terms of
p. 6 ESHB 2015 .SL
1 this chapter. The resolution or ordinance must include a finding that
2 the city or county has met the requirements under (c) of this
3 subsection.
4 (b) If a city or county legislative authority has not adopted a
5 resolution or ordinance to impose the tax under (a) of this
6 subsection by June 30, 2028, the city or county may submit an
7 authorizing proposition to the city or county voters at a primary or
8 general election, and if the proposition is approved by the majority
9 of persons voting, impose the sales and use tax under this section.
10 (c) A qualified city or county may impose the tax authorized
11 under this section only if the city or county meets the requirements
12 to receive a grant under section 101 of this act. A city or county
13 that has not issued and implemented policies and practices as
14 required under section 101 (3) and (4) of this act may not impose the
15 tax authorized under this section.
16 (d) To establish that the city or county qualifies under (c) of
17 this subsection, the city or county must submit documentation, in a
18 form and manner prescribed by the criminal justice training
19 commission, demonstrating the city or county meets the requirements
20 of section 101 of this act. A city or county that wishes to impose
21 the tax authorized under this section may submit documentation to the
22 commission before the commission finalizes the form and manner of
23 such submittals and may not be penalized for doing so. However, once
24 the commission has established the form and manner of the submission,
25 all cities and counties must make submissions as prescribed.
26 (i) If the commission, in consultation with the office of the
27 attorney general, is unable to verify the submittal within 45
28 calendar days of receipt, the commission shall notify the city or
29 county of any deficiencies .
30 (ii) The city or county may, at this time, and conditioned on the
31 city or county submitting supplemental documentation rectifying the
32 stated deficiencies, authorize the tax established under this
33 section. The commission shall thereafter notify the city or county of
34 any outstanding deficiencies within 45 calendar days of receipt of
35 the supplemental documentation.
36 (iii) If the city or county has not rectified all deficiencies
37 within 180 calendar days of its initial submittal under this section,
38 as verified by the criminal justice training commission, the office
39 of the state treasurer must withhold $100, 000 of the tax collected
40 under this section each month until the month in which the city or
p. 7 ESHB 2015 .SL
1 county comes into compliance with the requirements of section 101 of
2 this act as verified by the criminal justice training commission.
3 (e) The tax authorized in this section is in addition to any
4 other taxes authorized by law and must be collected from those
5 persons who are taxable by the state pursuant to chapters 82 . 08 and
6 82 . 12 RCW upon the occurrence of any taxable event within such city
7 or county.
8 (2) The rate of tax under this section equals 0 . 1 percent of the
9 selling price, in the case of a sales tax, or value of the article
10 used, in the case of a use tax.
11 (3) Moneys received from the tax imposed under this section must
12 be expended for criminal justice purposes .
13 (4) (a) Cities and counties who impose the tax authorized under
14 this section shall, within one calendar year of imposition of the tax
15 and annually thereafter, make a report to either the association of
16 Washington cities or the Washington state association of counties on
17 how the moneys received from the tax were expended.
18 (b) by December 1, 2025, and annually thereafter, the association
19 of Washington cities and Washington state association of counties
20 shall compile all information received pursuant to (a) of this
21 subsection and submit a report to the appropriate committees of the
22 legislature detailing the purposes for which each city and county
23 expended the moneys received from the tax.
24 (5) For purposes of this section, the following definitions apply
25 unless the context clearly requires otherwise .
26 (a) "Criminal justice purposes" means activities that
27 substantially assist the criminal justice system, which may include
28 circumstances where ancillary benefit to the civil justice and
29 behavioral health systems occurs, and which includes :
30 (i) Domestic violence services, such as those provided by
31 domestic violence programs, community advocates, and legal advocates,
32 as those terms are defined in RCW 70 . 123 . 020;
33 (ii) Staffing adequate public defenders to provide appropriate
34 defense for individuals;
35 (iii) Diversion programs;
36 (iv) Reentry work for inmates;
37 (v) Local government programs that have a reasonable relationship
38 to reducing the numbers of people interacting with the criminal
39 justice system including, but not limited to, reducing homelessness
40 or improving behavioral health;
p. 8 ESHB 2015 .SL
1 (vi) Community placements for juvenile offenders; and
2 (vii) Community outreach and assistance programs, alternative
3 response programs, and mental health crisis response including, but
4 not limited to, the recovery navigator program.
5 (b) "Qualified city or county" means either a city or county
6 where the voters have not repealed by referendum a tax imposed
7 pursuant to RCW 82 . 14 . 340 or rejected a ballot proposition to impose
8 a tax pursuant to RCW 82 . 14 . 450 in the previous 12 months .
Passed by the House April 22, 2025 .
Passed by the Senate April 16, 2025.
Approved by the Governor May 19, 2025 .
Filed in Office of Secretary of State May 19, 2025 .
--- END ---
p. 9 ESHB 2015 .SL