HomeMy WebLinkAboutHEARING re Public Safety Enhancement Tax PRESENTATIONPublic Hearing on
December 22, 2025:
Public Safety
Enhancement Sales
Tax
12/22/2025
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HSB 2015 Authorized a New 0.1% Sales Tax for
“Criminal Justice Purposes”
Effective July 27, 2025, the Legislature adopted HSB 2015,
Section 201, Chapter 350, Laws of Washington 2025 which is
codified in RCW 82.14.345.
HSB 2015 authorized a new 0.1% sales tax for “criminal
justice purposes.”
This is an implemented tax with a requirement for
authorization by a resolution or ordinance of the Board of
County Commissioners and verification of meeting certain
criteria by the Criminal Justice Training Commission (CJTC).
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Past Work By the Sheriff’s Office Lead CJTC’s Quick
Conditional Verification
JCSO earned accreditation with Washington Association of Sheriffs and
Police Chiefs in May of 2025. Only 25% of Washington State law
enforcement agencies have achieved this accreditation. This is attributable to
a multiyear effort on behalf of former Sheriff Joe Nole and Accreditation
Manager Ben Stamper.
This prestigious recognition affirmed that JCSO is operating in alignment with
the highest professional standards and best practices in law enforcement.
Because of accreditation the Sheriff’s office is 95% meeting CJTC verification
for collection of the Public Safety Enhancement tax.
Jefferson County submitted materials to CJTC for authorization on December
6, 2025 .
Required Verification from Criminal Justice Training
Commission
The new tax only is authorized if the same requirements as for a grant are approved
by the CJTC.
On December 9, 2025, per RCW 82.14.345(1)(d)(i-iii) and based on the materials
Jefferson County submitted, the CJTC wrote a letter conditionally verified Jefferson
County’s Sales and Use Tax submittal, conditioned on its coming into full compliance
with the requirements.
On December 10, 2025, CJTC confirmed that its December 9, 2025 letter was
sufficient verification for the Washington Department of Revenue to begin collecting
the tax, provided the tax is authorized by the Board of County Commissioners.
CJTC’s December 9, 2025 letter makes clear additional information may be required.
If additional information is needed by CJTC, follow-up meetings with CJTC are
permitted to help facilitate successful completion of the submittal. Any required
additional submittal must be submitted within 30 days of a request by CJTC.
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Moneys Received from the Tax Imposed under this Tax
must be Expended for “Criminal Justice Purposes”
Domestic violence services,
Staffing adequate public defenders to provide appropriate defense for individuals;
Diversion programs;
Reentry work for inmates;
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;
Community placements for juvenile offenders; and
Community outreach and assistance programs, alternative response programs, and mental
health crisis response including, but not limited to, the recovery navigator program
RCW 82.14.345(5)(a)states:
“‘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:
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Examples of 2025 Expenses that Going Forward Could
Be Funding by the New Tax
Public defender services: $ 1,010,000.
Therapeutic court services: $ 157,000.
Victim assistance services: $117,000.
Plan for Collection of Tax Revenue and Expected Revenue
Action for Tax Effective April 1, 2026
Passage by local government due date Monday, 1/12/2026
75 Calendar days’ notice given to DOR Friday, January 16, 2026
Sales Tax Effective Date:
Then DOR and County can start collections for it on April 1, 2026 4/1/2026
Trickle of Collections:
There will be a very small amount that would come in one month after it
starts, but it’s due to entities reporting early.
5/31/2026
Revenue Distribution to County:
The County will begin receiving funds two months after collection starts.
DOR will remit a full month of collections on June 30, 2026.
6/1/2026
2026 Budgeted Revenue if 0.1% Public Safety Enhancement
established within unincorporated county limits only $503,500.00
Estimated revenue collected from April 1, 2026 –December 31,2026
$301,596.50
(59.90% of total 2026 estimated revenue)12/22/2025
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