WA HB2726

Authorizes cities, counties, metropolitan park districts, and park and recreation districts to impose a voter-approved sales and use tax of up to 0.2% to fund parks, trails, athletic fields, and recreation facilities.

Tax revenue must be used for acquiring, constructing, improving, and maintaining parks and recreation infrastructure, with up to 3% allowed for administrative costs.

Standard tax duration is limited to 10 years with voter-approved extensions, but taxes first imposed after July 1, 2027 may extend up to 20 years if dedicated to repaying capital project debt.

Jurisdictions may issue general obligation or revenue bonds for up to 20 years, pledging tax revenues for repayment.

Where metropolitan park districts and park and recreation districts overlap, the combined tax rate is capped at 0.2%, with the later-imposing district required to provide a credit.