Motor Vehicle Fuel Tax (MVFT) Calculations Don Zimmer, Road Systems Inventory Manager

 Statutory Distribution (all entities)  County Distribution (normal)  County Arterial Preservation Program (CAPP)  introduction only – separate session discussion  Rural Arterial Program (RAP)  separate discussion session

7/1/ STATUTORY NET DISTRIBUTION OF MOTOR VEHICLE FUEL TAX (RCW ) 2007 Total Pre Cents Distribution 5 Cents8.0 Cents Cents %Cents RAP2.5363%0.5833n/a Counties COUNTIES Normal %4.4226n/a CAPP1.9565%0.4500n/a($1.5M - TPA) + Normal10.696%2.4601n/a0.50 Cities CITIES 2.96 Small Citiesn/a ($1.0M - TPA) + Speical Cat. 'C'3.2609%0.7500n/a Highways Normal % n/a WSDOT Nickel Constructionn/a5.00n/a + Ferries %0.5457n/a Ferries (Capital) 1.08 Ferries %0.5355n/a (Operating)+ TPA Transportation n/a 7.00 Partnership Account + UATA7.5597%1.7387n/a TIB 3.04 TIA5.6739%1.3050n/a($2.5M - TPA) ll 100% =36.00 (see RCW ) (Noted TPA fixed dollar amounts additive to fuel tax shown)

7/1/2008 7/1/ STATUTORY NET DISTRIBUTION OF MOTOR VEHICLE FUEL TAX (RCW ) 2008 Total Pre Cents Distribution 5 Cents 9.5 Cents Cents %Cents RAP2.5363%0.5833n/a Counties COUNTIES Normal %4.4226n/a CAPP1.9565%0.4500n/a($1.5M - TPA) + Normal10.696%2.4601n/a0.50 Cities CITIES 2.96 Small Citiesn/a ($1.0M - TPA) + Speical Cat. 'C'3.2609%0.7500n/a Highways Normal % n/a WSDOT Nickel Constructionn/a5.00n/a + Ferries %0.5457n/a Ferries (Capital) 1.08 Ferries %0.5355n/a (Operating)+ TPA Transportation n/a Partnership Account + UATA7.5597%1.7387n/a TIB 3.04 TIA5.6739%1.3050n/a($2.5M - TPA) Ll 100% =37.50 (see RCW ) (Noted TPA fixed dollar amounts additive to fuel tax shown)

 The current county gas tax formula (the “ ” formula) has been in effect with only minor revisions since  The final report to the Legislature in 1954 discussed the formula and how it addresses “needs”.  The final report evaluated various combinations of the needs and concluded that the “ ” was the most equitable allocation of funds.  There are four factors used in the calculations:  Equal Distribution (10%)  Equivalent Population (30%)  Annual Road Costs (30%)  Annual “Money” Needs (30%)

EQUAL 10% COST 30% EQUIVALENT POPULATION 30% NEEDS 30% 1/39 TO EACH COUNTY EQUIVALENTPOPULATION ANNUALROADCOST* ANNUAL NEEDS Unincorporated Population + 25% Incorporated Population Annual Maintenance Cost + 1/25 Replacement Cost Annual Road Cost - Actual County Road Levy Amount + Federal Forest Funds + State Timber Excise Tax + Island Counties Refund * Includes all roads, bridges, ferries

#1 Equal Distribution Factor (10%) This is reflected in the “equal” portion. This category addresses needs that are independent of road use, road miles, or financial ability. This factor addresses the minimum fixed costs of “doing business”. 10% divided by 39 Counties =.2564%

#2 Equivalent Population Factor (30%) The best indicator of road use is the number of vehicle miles traveled. Sufficient and accurate traffic counts for all roads are not available, nor are they likely to be. The original basis for this information was “registered motor vehicles”. Since 1982, “equivalent population” is used for this portion of the formula.

GAS TAX EQUIVALENT POPULATION UnincorporatedIncorporated25%Equivalent100%30%Total% of CountyPopulation IncorporatedPopulationFactor PopulationState Total Good Data Adams8,6058,9952,24910, , % Asotin12,8408,4602,11514, , % Benton36,525126,37531,59468, , % Chelan30,76040,44010,11040, , % Clallam40,98527,5156,87947, , % Clark201,135213,86553,466254, , % Columbia1,2502, , , % Cowlitz41,12556,67514,16955, , % Douglas20,18016,1204,03024, , % Ferry6, , , % Franklin13,32554,07513,51926, , % Garfield8301, , , % Grant39,55042,95010,73850, , % Grays Harbor27,86042,94010,73538, , % Island52,79525,6056,40159, , % Jefferson19,7358,8652,21621, , % King368,2551,493,045373,261741, ,861, % Kitsap170,00074,80018,700188, , % Kittitas16,51021,7905,44821, , % Klickitat13,3106,5901,64814, , % Lewis45,07329,0277,25752, , % Lincoln4,6155,6851,4216, , % Mason45,7058,8952,22447, , % Okanogan23,93915,8613,96527, , % Pacific14,3257,2751,81916, , % Pend Oreille9,5293, , , % Pierce365,910424,590106,148472, , % San Juan13,6802, , , % Skagit48,64066,66016,66565, , % Skamania8,4482, , , % Snohomish318,685367,61591,904410, , % Spokane126,887324,31381,078207, , % Stevens33,2809,7202,43035, , % Thurston135,605102,39525,599161, , % Wahkiakum3, , , % Walla 16,99541,30510,32627, , % Whatcom82,309105,99126,498108, , % Whitman6,29536,4059,10115, , % Yakima88,305145,89536,474124, , % #s come from "Population"#s go to "Factors" TOTALS2,513,8053,974,195993,5493,507, ,488, % Source: OFM April 1, 2007, Populations for Allocation of Selected State Revenues

#3 Annual Road Cost Factor (30%) The greater the number of road miles, the more it costs to construct and maintain the roads. The original formula based this on “trunk miles”, which were school bus and mail routes. Since 1982, the formula uses all road miles, divided into categories, with costs for each category, plus bridges.

GAS TAX MAINTENANCE AND REPLACEMENT COSTS Done:7/2/2007 8:27Done:7/2/2007 8:27Done:7/2/2007 8:27 ROADSBRIDGESFERRY (Statewide Average 1988 RJC Costs, inflated to 2007)(1988 RJC Costs, inflated to 2007)(Acutal 2005/2006 Costs) Maint-Repl-1 / 25ANNUALMaint-Repl-1 / 25ANNUALMaint-Repl-1 / 25ANNUALTOTAL100%30% COUNTYenanceacementReplCOSTenanceacementReplCOSTenanceacementReplCOSTCOSTSFACTOR ===== Adams20,570,961853,169,63134,126,78554,697,74673,33243,298,8251,731,9531,805,285 56,503, Asotin5,640,424255,248,17010,209,92715,850,35149,89736,685,3551,467,4141,517,311 17,367, Benton12,798,430513,715,73120,548,62933,347,05935,15220,318,549812,742847,894 34,194, Chelan9,905,180361,890,56614,475,62324,380,80375,44547,465,1441,898,6061,974,051 26,354, Clallam8,101,496252,653,32710,106,13318,207,62992,21331,433,6491,257,3461,349,558 19,557, Clark28,800,922955,392,59338,215,70467,016,62560,62633,338,2401,333,5301,394,155 68,410, Columbia5,587,683253,939,44810,157,57815,745,26151,58025,060,3131,002,4131,053,993 16,799, Cowlitz10,454,958321,109,25312,844,37023,299,328110,10150,352,0722,014,0832,124,184 25,423, Douglas16,043,754801,806,91232,072,27648,116,03126,0138,929,105357,164383,177 48,499, Ferry6,925,249342,106,39213,684,25620,609,50520,49311,385,603455,424475,917 21,085, Franklin13,102,174497,128,23919,885,13032,987,30480,30927,223,1331,088,9251,169,235 34,156, Garfield4,928,792228,300,5359,132,02114,060,81418,2227,815,879312,635330,857 14,391, Grant33,873,8261,254,391,24950,175,65084,049,476171,37674,542,9182,981,7173,153,092 87,202, Grays Harbor8,671,094296,385,05411,855,40220,526,496207,247139,152,2785,566,0915,773,338 26,299, Island11,417,720342,553,38613,702,13525,119, Jefferson5,915,747202,254,7088,090,18814,005,93550,50517,204,577688,183738,688 14,744, King46,598,8331,618,490,96064,739,638111,338,471371,766280,535,90411,221,43611,593, ,931, Kitsap22,672,079767,649,86430,705,99553,378,07429,93315,989,841639,594669,526 54,047, Kittitas8,541,486305,673,63612,226,94520,768,43181,60352,654,0892,106,1642,187,767 22,956, Klickitat13,580,931517,335,96320,693,43934,274,37041,58327,212,8011,088,5121,130,095 35,404, Lewis17,424,580542,749,82021,709,99339,134,573169,533108,040,6404,321,6264,491,158 43,625, Lincoln20,748,262929,741,03237,189,64157,937,90466,52038,694,0381,547,7621,614,282 59,552, Mason10,546,786326,957,37513,078,29523,625,08170,29534,697,8381,387,9141,458,209 25,083, Okanogan16,147,827678,783,85527,151,35443,299,18140,26431,113,9621,244,5581,284,823 44,584, Pacific5,616,254176,530,7167,061,22912,677,48357,59537,868,3851,514,7351,572,331 14,249, Pend Oreille6,808,682262,112,15810,484,48617,293,16949,99227,881,1321,115,2451,165,238 18,458, Pierce41,182,3391,446,785,46857,871,41999,053,758136,20483,071,9303,322,8773,459,0812,045,18437,838,4941,513,5403,558,723106,071, San Juan3,931,095131,980,1425,279,2069,210,3011,910677,60627,10429,014 9,239, Skagit13,869,775471,882,18118,875,28732,745,063196,71996,703,3893,868,1364,064,8541,883,62911,585,195463,4082,347,03739,156, Skamania3,505,971120,319,0384,812,7628,318,73245,36822,259,796890,392935,760 9,254, Snohomish36,774,2511,351,371,06254,054,84290,829,093357,029171,937,0566,877,4827,234,512 98,063, Spokane41,192,2391,484,778,15159,391,126100,583,365133,87776,309,4533,052,3783,186, ,769, Stevens18,645,872722,564,72328,902,58947,548,46152,21528,482,7911,139,3121,191,527 48,739, Thurston21,449,286711,604,20928,464,16849,913,455101,32568,331,3052,733,2522,834,577 52,748, Wahkiakum2,421,27878,708,9243,148,3575,569,63517,50710,650,351426,014443,521687,4054,334,000173,360860,7656,873, Walla 13,226,547547,709,58421,908,38335,134,93084,23751,882,7742,075,3112,159,548 37,294, Whatcom17,009,155558,999,77922,359,99139,369,146120,30870,128,8162,805,1532,925,4611,468,5648,865,000354,6001,823,16444,117, Whitman18,720,276893,117,40335,724,69654,444,972156,01289,525,5743,581,0233,737,035 58,182, Yakima25,911,314955,979,91938,239,19764,150,510246,414136,249,4675,449,9795,696,393 69,846, #s go to "Needs Factor"#s go to "Factors" TOTAL629,263,53223,333,871,154933,354,8461,562,618,3783,750,7222,135,104,58085,404,18389,154,9056,084,78162,622,6892,504,9088,589,6881,660,362,

#4 Annual Needs Factor (30%) The less the ability to raise local funds for roads, the greater is the need for state support. For purposes of the formula, the only independently-certified “local” road funds are:  Road Levy Proceeds  Forest Funds  Island County Refunds

GAS TAX NEEDS FACTOR CALCULATION CALCULATION OF NET NEEDS TOTAL RESOURCES FOR NEEDS CALCULATION Total Net CountyFederalStateIslandTOTAL Annual Needs100%30%COUNTYRoadForestTimberRefundRESOURCES CostsResourcesTotalsFactor LevyFundsExcise 56,503,0311,189,13055,313, Adams1,189, ,367,662810,49016,557, Asotin748,89759,4082,185810,490 34,194,9544,771,52329,423, Benton4,771, ,354,8545,817,38020,537, Chelan4,649,1821,146,26221,9365,817,380 19,557,1877,129,98912,427, Clallam5,705,086994,945429,958 7,129,989 68,410,78132,277,89936,132, Clark32,024,0617,857245,98132,277,899 16,799,254724,01116,075, Columbia477,105187,12059,786724,011 25,423,5128,946,29816,477, Cowlitz8,011,069187,898747,3318,946,298 48,499,2083,379,27445,119, Douglas3,378, ,379,274 21,085,422940,66920,144, Ferry552,411388, ,669 34,156,5392,194,71031,961, Franklin2,194, ,391,671315,37014,076, Garfield209,943105, ,370 87,202,5686,491,53180,711, Grant6,491, ,299,8345,690,34020,609, Grays Harbor3,978,454293,2061,418,6805,690,340 25,119,85611,625,08613,494, Island6,689,356004,935,73011,625,086 14,744,6244,890,0629,854, Jefferson3,285,0821,341,919263,0614,890, ,931,67478,659,05144,272, King77,432,234928,779298,03878,659,051 54,047,60022,450,03831,597, Kitsap22,367,714082,32422,450,038 22,956,1983,844,38719,111, Kittitas3,331,182434,45078,7553,844,387 35,404,4652,625,80732,778, Klickitat2,157,63675,882392,289 2,625,807 43,625,73112,298,87731,326, Lewis8,298,0602,190,8431,809,97412,298,877 59,552,1851,666,07257,886, Lincoln1,666, ,083,2908,846,34516,236, Mason7,986,710315,635544,0008,846,345 44,584,0043,743,00040,841, Okanogan2,780,951913,71248,3373,743,000 14,249,8133,123,61511,126, Pacific2,469, ,367 3,123,615 18,458,4072,059,22016,399, Pend Oreille1,308,260478,789272,1712,059, ,071,56352,584,52453,487, Pierce51,779,903335,049469,57252,584,524 9,239,3156,215,5303,023, San Juan3,253,49301,1002,960,9376,215,530 39,156,95411,276,64327,880, Skagit10,464,663573,252238,72811,276,643 9,254,4926,110,2823,144, Skamania1,182,5654,802,913124,804 6,110,282 98,063,60547,811,42750,252, Snohomish46,693,306937,346180,77547,811, ,769,62014,707,79089,061, Spokane14,625,634082,15614,707,790 48,739,9884,611,83344,128, Stevens3,859,235182,958569,6404,611,833 52,748,03217,231,38035,516, Thurston16,877,3752,045351,96017,231,380 6,873,920732,3556,141, Wahkiakum472, , ,355 37,294,4784,088,54833,205, Walla 4,072,8163,33712,3954,088,548 44,117,77116,417,32327,700, Whatcom15,453,954868,72694,64316,417,323 58,182,0071,813,62256,368, Whitman1,813, ,846,90412,863,53956,983, Yakima11,240,1991,535,97587,365 12,863,539 # from"M&RCosts"# from Col. "L"#s go to "Factors" # from "Levy&Pop"# from "Forest"# to Col. "B" 1,660,362,971432,974,9701,227,388, ,944,21019,291,9919,842,1027,896,667432,974,970

GAS TAX ALLOCATION FACTOR COMPUTATIONS COMBINE2008 EQUALEQ.POPCOSTSNEEDS % FROMMAX AT WITHINFACTORMAXADJUSTFINAL COUNTY(10%)(30%) UNADJ.ACTUAL2007 Act+ 5%-5%+/- 5% WITHINFACTORS ADJUST Adams % Asotin % Benton % Chelan % Clallam % Clark % Columbia % Cowlitz % Douglas % Ferry % Franklin % Garfield % Grant % Grays Harbor % Island % Jefferson % King % Kitsap % Kittitas % Klickitat % Lewis % Lincoln % Mason % Okanogan % Pacific % Pend Oreille % Pierce % San Juan % Skagit % Skamania % Snohomish % Spokane % Stevens % Thurston % Wahkiakum % Walla % Whatcom % Whitman % Yakima % Levy&PopM&RcostsNeeds#s go to "Report" % FACTOR = CHECK

County % $$$ Adams $4,233,913 Asotin $1,640,420 Benton $3,384,610 Chelan $2,463,897 Clallam $2,057,526 Clark $7,082,089 Columbia $1,508,178 Cowlitz $2,475,254 Douglas $3,799,071 Ferry $1,847,806 Franklin $2,930,788 Garfield $1,354,466 Grant $6,586,727 Grays Harbor $2,434,804 Island $2,405,244 Jefferson $1,479,863 King $15,401,182 Kitsap $5,629,297 Kittitas $2,062,660 Klickitat $2,838,841 Lewis $3,511,873 County % $$$ Lincoln $4,353,242 Mason $2,358,570 Okanogan $3,575,505 Pacific $1,436,923 Pend Oreille $1,677,914 Pierce $11,692,969 San Juan $ 962,720 Skagit $3,427,861 Skamania $ 898,310 Snohomish $10,527,219 Spokane $9,587,214 Stevens $3,921,201 Thurston $5,375,859 Wahkiakum $ 873,107 Walla Walla $3,072,675 Whatcom $4,139,166 Whitman $4,381,557 Yakima $6,187,979 TOTAL $155,578,500

 Enacted in 1990 (RCW )  The CAPP is a direct allocation of gas tax funds used to preserve paved county arterials throughout Washington State  Funds to counties monthly based on eligible mileage data furnished and updated annually by CRAB

County % $$$ Adams $716,765 Asotin $135,265 Benton $400,415 Chelan $312,075 Clallam $169,350 Clark $650,560 Columbia $185,245 Cowlitz $293,655 Douglas $387,160 Ferry $245,970 Franklin $455,775 Garfield $165,735 Grant $1,103,265 Grays Harbor $321,500 Island $285,105 Jefferson $170,670 King $762,040 Kitsap $416,970 Kittitas $403,485 Klickitat $443,940 Lewis $376,085 County % $$$ Lincoln 2.910$497,650 Mason 2.030$347,150 Okanogan 3.134$536,010 Pacific 0.918$156,970 Pend Oreille 1.283$219,445 Pierce 5.461$933,915 San Juan 0.665$113,775 Skagit 2.731$467,065 Skamania 0.662$113,230 Snohomish 3.840$656,700 Spokane 5.552$966,580 Stevens 3.569$610,335 Thurston 2.723$465,745 Wahkiakum 0.608$103,690 Walla Walla 2.996$512,340 Whatcom 2.789$477,035 Whitman 3.214$549,710 Yakima 5.695$974,025 TOTAL $17,102,400