Number and Types of Special Purpose Districts in Washington

Contents

• Overview
• Number of Districts in Washington
• Data Sources
• Trends
• Types of District by Service Provided
• Types of District Categorized by General Purpose

Overview

The number of operating special purpose districts varies depending on the reference source and how the term "special purpose district" is defined. Statistics cited often include taxing units used for revenue collection purposes. The number of active districts change from year to year and is dependent on accurate reporting from the special districts. There are also statutes for which no operating districts currently exist. Special districts can be categorized by type (name) of district as designated by statute based on the kind of service provided and by the general purpose of the district set out in the statutes.

Number of Districts in Washington

• There are about 1700 special purpose districts in Washington.
• Washington State uses special districts to provide services to a greater degree than most states.
• Washington has the sixth highest number of special purpose districts of all states in the country (From Census Bureau data).
• Washington ranks 19th in the country when all types of local governments (city, county, and all special purpose governments) are combined.

Data Sources

• Census of Governments Data for 2002
• According to the Census Bureau there were 1469 (including school districts) special districts in Washington in 2002.
• Excluded from the Census of Governments are weed control, pest control, conservation, health, public facilities, roads and bridges service, shellfish protection, television assessment districts and those districts created principally for funding purposes.
• School districts are accounted for separately.
• Tribal housing authorities, legal authorities, and operating agencies are also counted.

• Washington State Auditors List
• RCW 36.96.090 provides for the filing of an annual statement by special purpose districts to the county auditor by December 31st of each year.
• The county auditor forwards a summation of the information to the state auditor for each special purpose district located wholly or partially within the county by January 31st.
• At the end of 2002, the state Auditor listed 1710 special purpose districts including school districts.

• Department of Revenue List of Taxing Districts
• The number of taxing districts, as reported by the Department of Revenue, is often used to assess trends in the growth of governmental units.
• Not all special districts are taxing districts.
• Not all taxing districts are special districts.
• The Bureau of Governmental Research and Services' 1963 report acknowledged that the number of code areas and separate taxing districts did not agree with the number of governmental units, but these numbers were the only numbers available to track trends.
• The districts may remain a tax code area until the department is formally notified of the district's dissolution.

Trends

• The Census Bureau reported that the number of special districts in the United States increased by 1.1 percent between 1997 and 2002.
• During this period the number of special districts in Washington as reported by the Census Bureau decreased by 2.6 percent (1202 districts in 1997 to 1173 districts in 2002).
• Washington's 296 school districts are not included in these figures, but they have remained constant.
• Comparison of the number of special districts 1963 and 2002, MRSC

Types of District by Service Provided

• 56 special purpose districts have governing boards designated by statute, some have optional governing forms.
• Several special purpose districts have a separate set of statutes for specific conditions.
• If the 56 special district statutes with independent governing boards were grouped by type of district, there would be 27 basic types of districts.
• Special Purpose Districts by Type, MRSC

Types of District Categorized by General Purpose

• If all the special purpose district statutes were categorized by the general purpose of the district set out in the statutes, they could be condensed into 11 functional categories: agriculture, economic development, education, environmental protection, health, housing, library services, public safety, recreation, transportation, and public utility services.
• Special Purpose Districts Grouped by Function, MRSC
• The Census Bureau uses a different set of functional classifications see Appendix A, 2002 Census of Governments.