Multiple Agency Fiscal Note Summary — 1408 HB: Community authority funding
Summary
Multiple Agency Fiscal Note Summary for 1408 HB, titled Community authority funding, marked Final 1/29/2025, followed by individual fiscal notes from the Office of State Treasurer and the Department of Revenue. The Office of State Treasurer note says the bill directs it to transfer revenue from the general fund to the community preservation and development authority account based on notifications from the department of revenue. The Department of Revenue note says the bill requires 30% of state retail sales and use taxes revenue from sales and use occurring at qualified facilities to be deposited into the CPDA Account beginning January 1, 2026. It says the proposal expires on January 1, 2037.
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“Multiple Agency Fiscal Note Summary — 1408 HB: Community authority funding.”
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Multiple Agency Fiscal Note Summary
Bill Number: 1408 HB Title: Community authority funding
Estimated Cash Receipts
Agency Name 2025-27 2027-29 2029-31
GF-State NGF-Outlook Total GF-State NGF-Outlook Total GF-State NGF-Outlook Total
Office of State 0 0 3,670,000 0 0 6,680,000 0 0 7,190,000
Treasurer
Department of (3,670,000) (3,670,000) (3,670,000) (6,680,000) (6,680,000) (6,680,000) (7,190,000) (7,190,000) (7,190,000)
Revenue
Total $ (3,670,000) (3,670,000) 0 (6,680,000) (6,680,000) 0 (7,190,000) (7,190,000) 0
Agency Name 2025-27 2027-29 2029-31
GF- State Total GF- State Total GF- State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other No fiscal impact
Local Gov. Total
Estimated Operating Expenditures
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total
Office of State .0 0 0 0 .0 0 0 0 .0 0 0 0
Treasurer
Department of .7 237,200 237,200 237,200 .2 50,200 50,200 50,200 .2 50,200 50,200 50,200
Revenue
Total $ 0.7 237,200 237,200 237,200 0.2 50,200 50,200 50,200 0.2 50,200 50,200 50,200
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State Total FTEs GF-State Total FTEs GF-State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other No fiscal impact
Local Gov. Total
Estimated Capital Budget Expenditures
Agency Name 2025-27 2027-29 2029-31
FTEs Bonds Total FTEs Bonds Total FTEs Bonds Total
Office of State Treasurer .0 0 0 .0 0 0 .0 0 0
Department of Revenue .0 0 0 .0 0 0 .0 0 0
Total $ 0.0 0 0 0.0 0 0 0.0 0 0
FNPID 72044
:
FNS029 Multi Agency rollup
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State Total FTEs GF-State Total FTEs GF-State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other No fiscal impact
Local Gov. Total
Estimated Capital Budget Breakout
Prepared by: Megan Tudor, OFM Phone: Date Published:
(360) 890-1722 Final 1/29/2025
FNPID 72044
:
FNS029 Multi Agency rollup
Individual State Agency Fiscal Note
Bill Number: 1408 HB Title: Community authority funding Agency: 090-Office of State Treasurer
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
ACCOUNT FY 2026 FY 2027 2025-27 2027-29 2029-31
Community Preservation and Development 510,000 3,160,000 3,670,000 6,680,000 7,190,000
Authority Account-State 14H-1
Total $ 510,000 3,160,000 3,670,000 6,680,000 7,190,000
Estimated Operating Expenditures from:
NONE
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Martha Wehling Phone: 360-786-7067 Date: 01/20/2025
Agency Preparation: Mandy Kaplan Phone: (360) 902-8977 Date: 01/28/2025
Agency Approval: Dan Mason Phone: (360) 902-8990 Date: 01/28/2025
OFM Review: Megan Tudor Phone: (360) 890-1722 Date: 01/29/2025
Form FN (Rev 1/00) 198,767.00 Request # 523-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 1408 HB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
HB 1408 under section 1(2)(b), directs the office of the state treasurer to transfer revenue from the general fund to the
community preservation and development authority account based on notifications from the department of revenue.
There will be some de-minimis work for OST which can be completed within current practices and resources.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate, the
detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived. Explanation
of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
The following estimated amounts were provided by the department of revenue:
2026 510,000
2027 3,160,000
2028 3,280,000
2029 3,400,000
2030 3,530,000
2031 3,660,000
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
NONE
III. B - Expenditures by Object Or Purpose
NONE
III. C - Operating FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I
and Part IIIA.
NONE
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
Community authority funding 090-Office of State Treasurer
Form FN (Rev 1/00) 198,767.00 Request # 523-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 1408 HB
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Community authority funding 090-Office of State Treasurer
Form FN (Rev 1/00) 198,767.00 Request # 523-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 1408 HB
Department of Revenue Fiscal Note
Bill Number: 1408 HB Title: Community authority funding Agency: 140-Department of Revenue
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
Account FY 2026 FY 2027 2025-27 2027-29 2029-31
GF-STATE-State (510,000) (3,160,000) (3,670,000) (6,680,000) (7,190,000)
01 - Taxes 01 - Retail Sales Tax
Total $ (510,000) (3,160,000) (3,670,000) (6,680,000) (7,190,000)
Estimated Expenditures from:
FY 2026 FY 2027 2025-27 2027-29 2029-31
FTE Staff Years 1.1 0.2 0.7 0.2 0.2
Account
GF-STATE-State 001-1 212,100 25,100 237,200 50,200 50,200
Total $ 212,100 25,100 237,200 50,200 50,200
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Martha Wehling Phone:
360-786-7067 Date: 01/20/2025
Agency Preparation: Diana Tibbetts Phone:
360-534-1520 Date: 01/24/2025
Agency Approval: Valerie Torres Phone:
360-534-1521 Date: 01/24/2025
OFM Review: Megan Tudor Phone:
(360) 890-1722 Date: 01/28/2025
Request # 1408-1-1
Form FN (Rev 1/00) 198,740.00 1 Bill # 1408 HB
FNS062 Department of Revenue Fiscal Note
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
CURRENT LAW:
Community Preservation and Development Authorities (CPDAs) are created to restore or enhance the health, safety, and
economic well-being of communities adversely impacted by the construction of, or ongoing operation of, multiple major
public facilities, public works, and capital projects with significant public funding or by other land use decisions.
CPDAs must demonstrate ongoing accountability for their actions by:
- Reporting to the appropriate committees of the legislature, one year after formation and every biennium thereafter, on the
authority's strategic plan, activities, accomplishments, and any recommendations for statutory changes.
- Reporting any changes in the authority's geographic boundaries to the appropriate committees of the legislature when the
Legislature next convenes in regular session.
The CPDA Account comprises two subaccounts, one for money to be appropriated for operating purposes and the other for
money to be appropriated for capital purposes. Money in the account may be spent only after appropriation.
PROPOSAL:
This bill requires 30% of the state retail sales and use taxes revenue from sales and use occurring at qualified facilities to be
deposited into the CPDA Account beginning January 1, 2026.
By November 1 and May 1 each year, the Department of Revenue (department) must calculate the amount of sales and
use taxes collected as the result of retail sales at a “qualified facility” during the previous six months and notify the State
Treasurer of the amount by December 1 and June 1. The State Treasurer must deposit those funds into the CPDA account
by December 31 and June 30 each year.
A "qualified facility" is a facility located in a county with a CPDA meeting one of these requirements:
- A seating capacity of at least 68,000 fixed seats in an open-air stadium with related event space of at least 300,000 square
feet.
- A seating capacity of at least 47,000 seats and a retractable roof.
The Joint Legislative Audit and Review Committee must review the CPDA funding provided in this proposal.
The CPDAs must submit biennial reports to the appropriate committees of the Legislature.
This proposal expires on January 1, 2037.
EFFECTIVE DATE:
The bill takes effect 90 days after the final adjournment of the session.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate,
the detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived.
Explanation of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
ASSUMPTIONS
- This proposal redirects 30% of state sales and use taxes generated at qualified facilities to the CPDA Account.
-The annual growth rate reflects the Economic and Revenue Forecast Council’s November 2024 statewide taxable retail
sales forecast.
Request # 1408-1-1
Form FN (Rev 1/00) 198,740.00 2 Bill # 1408 HB
FNS062 Department of Revenue Fiscal Note
- The Office of the State Treasurer (OST) will show the transfer to the CPDA Account on the OST fiscal note.
- The Performance Audits of Government Account receives a 0.16% share of retail sales and use tax collections. The
transfer excludes these amounts from the transfer to the CPDA Account.
- Currently, tribes with compacts receive a share of state sales and use taxes and certain business and occupation taxes
(RCW 43.06.523). Under this bill, the amount of revenue shared with tribes does not change.
- The May 1, 2026, distribution calculation includes January and February 2026 collections.
- The November 1, 2026, distribution calculation includes collections from March through September 2026.
Ongoing distribution calculations:
- The May 1 calculation includes collections from October through December of the previous year and January and
February of the current year.
- The November 1 calculation includes collections from March through September of the current year.
DATA SOURCES
- Department of Revenue, Excise tax data
- Economic and Revenue Forecast Council, November 2024 forecast
REVENUE ESTIMATES
This bill decreases state revenues by an estimated $510,000 in the two months of impacted collections in fiscal year 2026,
and by $3.16 million in fiscal year 2027, the first full year of impacted collections.
TOTAL REVENUE IMPACT:
State Government (cash basis, $000):
FY 2026 - ($ 510)
FY 2027 - ($ 3,160)
FY 2028 - ($ 3,280)
FY 2029 - ($ 3,400)
FY 2030 - ($ 3,530)
FY 2031 - ($ 3,660)
Local Government, if applicable (cash basis, $000): None.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
ASSUMPTIONS:
This bill affects three taxpayers.
FIRST YEAR COSTS:
The department will incur total costs of $212,100 in fiscal year 2026. These costs include:
Labor Costs – Time and effort equate to 1.1 FTEs.
- Gathering requirements, attending implementation meetings, and documenting and testing system changes.
- Set up, program, and test computer system changes.
- Process tax return work items, assist taxpayers with reporting questions and respond to inquiries via email, web message
and paper correspondence.
- Examine accounts and make corrections as necessary.
Request # 1408-1-1
Form FN (Rev 1/00) 198,740.00 3 Bill # 1408 HB
FNS062 Department of Revenue Fiscal Note
Object Costs - $58,400.
- Computer system changes, including contract programming.
SECOND YEAR COSTS:
The department will incur total costs of $25,100 in fiscal year 2027. These costs include:
Labor Costs – Time and effort equate to 0.2 FTE.
- Continued computer system testing, monitoring, and maintenance.
- Process tax return work items, assist taxpayers with reporting questions and respond to inquiries via email, web message
and paper correspondence.
- Examine accounts and make corrections as necessary.
ONGOING COSTS:
Ongoing costs for the 2027-29 biennium equal $50,200 and include similar activities described in the second-year costs. Time
and effort equate to 0.2 FTE.
Part III: Expenditure Detail
III. A - Expenditures by Object Or Purpose
FY 2026 FY 2027 2025-27 2027-29 2029-31
FTE Staff Years 1.1 0.2 0.7 0.2 0.2
A-Salaries and Wages 97,900 16,100 114,000 32,200 32,200
B-Employee Benefits 35,300 5,800 41,100 11,600 11,600
C-Professional Service Contracts 58,400 58,400
E-Goods and Other Services 16,100 2,800 18,900 5,600 5,600
J-Capital Outlays 4,400 400 4,800 800 800
Total $ $212,100 $25,100 $237,200 $50,200 $50,200
III. B - Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I and Part IIIA.
Job Classification Salary FY 2026 FY 2027 2025-27 2027-29 2029-31
EXCISE TAX EX 3 66,012 0.3 0.1 0.2 0.1 0.1
IT B A-JOURNEY 94,728 0.4 0.1 0.3 0.1 0.1
IT QA-SR/SPEC 104,412 0.1 0.1
IT SYS ADM-JOURNEY 99,444 0.3 0.2
Total FTEs 1.1 0.2 0.7 0.2 0.2
III. C - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
Request # 1408-1-1
Form FN (Rev 1/00) 198,740.00 4 Bill # 1408 HB
FNS062 Department of Revenue Fiscal Note
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
Part V: New Rule Making Required
Request # 1408-1-1
Form FN (Rev 1/00) 198,740.00 5 Bill # 1408 HB
FNS062 Department of Revenue Fiscal Note
LOCAL GOVERNMENT FISCAL NOTE
Department of Commerce
Bill Number: 1408 HB Title: Community authority funding
Part I: Jurisdiction-Location, type or status of political subdivision defines range of fiscal impacts.
Legislation Impacts:
Cities:
Counties:
Special Districts:
Specific jurisdictions only:
Variance occurs due to:
Part II: Estimates
X No fiscal impacts.
Expenditures represent one-time costs:
Legislation provides local option:
Key variables cannot be estimated with certainty at this time:
Estimated revenue impacts to:
None
Estimated expenditure impacts to:
None
Part III: Preparation and Approval
Fiscal Note Analyst: Tammi Alexander Phone: 360-725-5038 Date: 01/27/2025
Leg. Committee Contact: Martha Wehling Phone: 360-786-7067 Date: 01/20/2025
Agency Approval: Allan Johnson Phone: 360-725-5033 Date: 01/27/2025
OFM Review: Megan Tudor Phone: (360) 890-1722 Date: 01/28/2025
Page 1 of 2 Bill Number: 1408 HB
FNS060 Local Government Fiscal Note
Part IV: Analysis
A. SUMMARY OF BILL
Description of the bill with an emphasis on how it impacts local government.
This bill requires 30% of the state retail sales and use taxes revenue from sales and use occurring at qualified facilities to
be deposited into the Community Preservation and Development Authorities Account beginning January 1, 2026.
B. SUMMARY OF EXPENDITURE IMPACTS
Expenditure impacts of the legislation on local governments with the expenditure provisions identified by section number and when
appropriate, the detail of expenditures. Delineated between city, county and special district impacts.
This bill would not impact local government expenditures because no action is required.
C. SUMMARY OF REVENUE IMPACTS
Revenue impacts of the legislation on local governments, with the revenue provisions identified by section number, and when
appropriate, the detail of revenue sources. Delineated between city, county and special district impacts.
This bill would not impact local government revenues because it only redirects the state portion of sales and use tax
revenue, not the local government's portion.
SOURCE:
Department of Revenue fiscal note, HB 1408 (2025)
Page 2 of 2 Bill Number: 1408 HB
FNS060 Local Government Fiscal Note
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