Tax & Accounting Blog

Property Tax Refunds and Port District Levies Announced

Blog, ONESOURCE, ONESOURCE Property Tax September 5, 2013


Kansas – Tax Refund for fire service

Effective 07/01/2013, the state of Kansas has amended their tax code so that the owner of land located within a fire district which is annexed by a city and not detached from the fire district by the end of the tax year, is entitled to a refund of ad valorem taxes paid for fire service. The refund does not include ad valorem taxes paid for general obligation bonds issued by the fire district prior to the annexation. L. 2013, H2249 (c. 129).

Washington – Port District Levies

Under Wash. Rev. Code § 53.36.100 , port districts that have adopted a comprehensive harbor improvement scheme may impose up to three periods of six year industrial development district (IDD) levies. The WA DOR has issued a special notice that explains certain aspects of the levies. It explains that the second and third periods of six year levies are not required to immediately follow the preceding period levies, six year levies do not have to be imposed in successive years, and the second and third period of levies are subject to additional voter approval and the levy limits. ( Washington Special Notice 08/08/2013, 08/08/2013 .)