Property Tax Levy Manual

Property Tax Division

May 2004

Property Tax

Levies

Operations Manual

Property Tax Division

August 2024

August 2024 Property Tax Levies—Operations Manual

Online Operations Manual – Tips and Updates

This manual is made available online to provide the most current and complete version of the Operations

Manual to all users. The manual is designed for the convenience of the 39 county assessors and the

Department of Revenue (Department). It is also a useful tool for other county officials, taxing district

officials, legislators, and, of course, taxpayers.

This working document relies on links to the many statutes (Revised Code of Washington), rules

(Washington Administrative Code), and Department forms that are used in the property tax levy process.

The most commonly used levy statutes and rules are included in the text of the manual.

By clicking on a link, you “jump” to a source document that has the latest version of the document. For

statutes and rules, the source is the Washington State Legislature’s (Legislature) website

(leg.wa.gov/LawsAndAgencyRules/). For forms and publications, the source is the Department’s

website (dor.wa.gov).

The manual is maintained by the Property Tax Division of the Washington State Department of

Revenue. If you have any questions or suggestions about using this manual, please direct your

comments to:

Department of Revenue

Property Tax Division

P.O. Box 47471

Olympia, WA 98504-7471

Phone: (360) 534-1400

Printing from the Online Manual

The basic narrative of the manual, the forms, and the publications are generally in PDF or Word format

and can be printed using your computer’s print function. However, when you wish to print a linked

statute or rule, remember to click on the “printable version” before using your computer’s print button.

Notification of Updates to the Manual

The recent updates will be listed in the online manual. If you reprint your manual at this time, the

updates listed below will be included. Be sure to transfer any notes you made in your old manual to the

new manual.

August 2024 Property Tax Levies—Operations Manual

Updates to the Levy Manual

• Levy Manual Title Page (August 2024).

• Manual Tips and Update – Updated DOR contact information.

• Chapter 1:

o 1.6 – Updated number of taxing districts and tax code areas.

o 1.9 – Added 2024 legislation changes.

• Chapter 2:

o 2.10 – Added reference to Levy Certification Requirement PTA 21.1.2021.

o 2.12 – Updates assessment and tax year references.

• Chapter 3:

o 3.1 – Updated RCW 84.52.043.

o 3.1.1 – Updated hospital references to county hospital.

o 3.1.2 – Corrected label to reflect voted regular levies for the following districts:

▪ City transportation authority area.

▪ Criminal justice.

▪ Cultural arts, stadium, and convention district.

▪ Cultural access program.

▪ Park and recreation district.

▪ Park and recreation service area district.

• Chapter 4:

o 4.3 – Updated hospital references to public hospital district.

o 4.4.1 – Updated functionally consolidated district statutory reference.

o 4.4.2 – Added reference to add refund levy amount to voter approved lid lift amount.

o 4.5 – Updated tax year reference for $5.90 table, updated hospital district references to

public and county hospital district.

o 4.6 – Updated hospital district references to county or public hospital, changed the word

“amount” to “rate” in the prorationing chart, 4

level.

• Chapter 5

o 5.2 – Updated hospital reference to public hospital and removed the word “utility” when

referencing state assessed value.

• Chapter 6:

o 6.4 and 6.5 – Updated hospital references to public or county hospitals.

o 6.7 – Updated interest rate calculation example.

o 6.8 – Added reference to amount of diverted road funds to the county general levy.

o 6.10 – Updated year references.

o 6.11 – Updated local tax increment finance mitigation requirements.

• Appendix C – Removed form REV 64 0004, for a district not levying a regular levy since 1985.

• Appendix D – Updated hospital district reference to public and county hospital.

• Appendix E – Updated county hospital district information.

August 2024  Property Tax Levies—Operations Manual 
 

 
 
 
Table of Contents 
CHAPTER 1  –  Overview of Property Taxation ....................................................................................... 6 
1  Uniformity................................................................................................................................... 6 
2  Exemptions ................................................................................................................................. 6 
3  Senior Citizens and Disabled Persons......................................................................................... 6 
4  Valuation and Assessment .......................................................................................................... 6 
5  Revaluation Cycles ..................................................................................................................... 7 
6  Legal Framework for Levy Administration ................................................................................ 7 
7  Administration ............................................................................................................................ 8 
8  Distribution of Receipts .............................................................................................................. 9 
9  Significant Events in the History of Property Tax in Washington State .................................... 9 
CHAPTER 2  –  Elements of the Property Tax Levy ............................................................................... 26 
1  The Simple Levy Process.......................................................................................................... 26 
2  The Taxpayer ............................................................................................................................ 27 
3  Taxpayer Appeals ..................................................................................................................... 27 
4  Destroyed Property ................................................................................................................... 28 
5  Exemptions ............................................................................................................................... 28 
6  Current Use Assessments .......................................................................................................... 29 
8  Taxing Districts and Tax Code Areas (TCAs) .......................................................................... 29 
9  Taxing District Boundaries ....................................................................................................... 31 
10  Taxing District Certified Levy Request Amounts .................................................................... 33 
11  District Budget Dates ................................................................................................................ 33 
12  Assumed Knowledge for New Levy People ............................................................................. 34 
CHAPTER 3  –  Types of Levies.............................................................................................................. 38 
1  Regular Property Tax Levies .................................................................................................... 38 
1.1  Non-voted Regular Levies ........................................................................................................ 40 
1.2   Voted Regular Levies ............................................................................................................... 56 
2  Excess Levies ............................................................................................................................ 62 
3  Benefit Assessment Districts .................................................................................................... 68 
3  Benefit Assessment Districts .................................................................................................... 68 
4  Earmarked Funds ...................................................................................................................... 77 
5  Local Improvement District Levies .......................................................................................... 81 
6  Benefit Charges ......................................................................................................................... 85 
CHAPTER 4  –  Regular Levy Limitations .............................................................................................. 88 
1  District Budgets or Estimates of Tax to be Raised ................................................................... 88 
2  Resolutions / Ordinances .......................................................................................................... 89 
3  Statutory Dollar Rate Limits ..................................................................................................... 90 
4  Levy Limit (101 Percent Limit) ................................................................................................ 92 
4.1  Effect of Boundary Changes on Levy Limit Calculations ........................................................ 98 
4.2  Levy Limit Lid-Lift................................................................................................................... 98 

August 2024  Property Tax Levies—Operations Manual 
 

 
4.3  Banked Capacity ..................................................................................................................... 105 
5  $5.90 Aggregate Limit for Local Regular Levies ................................................................... 106 
6  1 percent Constitutional Limit ................................................................................................ 109 
CHAPTER 5  –  Taxing Districts ........................................................................................................... 114 
1  Senior Taxing District ............................................................................................................. 114 
2  Junior Taxing District ............................................................................................................. 115 
3  Joint Taxing District ............................................................................................................... 115 
4  Local Improvement District .................................................................................................... 116 
5  Benefit Assessment District .................................................................................................... 116 
6  Agreements Between Taxing Districts ................................................................................... 116 
7  Transfer of Funds Between Districts ...................................................................................... 116 
8  Taxing District Boundaries ..................................................................................................... 116 
CHAPTER 6  –  Levy Issues .................................................................................................................. 119 
1  District Boundary Changes & Levies ..................................................................................... 119 
2  Boundary Changes and the Levy Limit Calculation ............................................................... 119 
3  Annexations and functionally consolidated port districts ....................................................... 121 
3.1  Annexation by Cities............................................................................................................... 122 
3.2  Annexation By City to Library ............................................................................................... 122 
3.3  Annexation By City to Fire Protection District ...................................................................... 122 
3.4  Annexation By Port District.................................................................................................... 122 
3.5  Functionally Consolidated Port District.................................................................................. 123 
4  Road Levy Shift ...................................................................................................................... 123 
5  Proration of multiple levies at the same priority level ............................................................ 127 
6  Timber Assessed Value and Timber Excise Tax Revenues .................................................... 130 
7  Refunds and Refund Levies .................................................................................................... 133 
8  Diverting Road Funds ............................................................................................................. 137 
9  Disputed Highly Valued Property ........................................................................................... 137 
10  Correction of Levy Errors ....................................................................................................... 139 
11  Tax Increment Financing Programs ........................................................................................ 141 
12  Omitted Property ..................................................................................................................... 147 
APPENDIX A  –  Definitions and Terminology .................................................................................... 149 
APPENDIX B  –  Reference Section ...................................................................................................... 171 
APPENDIX C  –  Forms and Publications ............................................................................................. 173 
APPENDIX D  –  Subject Index ............................................................................................................. 174 
APPENDIX E  –  Property Tax Districts Reference Table .................................................................... 192 
 
 

August 2024 Property Tax Levies—Operations Manual

CHAPTER 1 – Overview of Property Taxation

All real and personal property in the state of Washington is subject to property tax based on 100

percent of its fair market value unless the law provides a specific exemption.

1.1 Uniformity

The Washington State Constitution (Constitution) requires all taxes on real estate to be uniform

within a taxing district. This requires all taxes imposed by any taxing district to be the same on

property of the same market value. The one exception to this is for agricultural, timber, and open

space land. The Constitution authorizes these lands to be valued on the basis of their current use

rather than fair market value.

The Department is responsible for levying the state property tax for the support of common

schools. Because of the different assessment practices and cycles in the various counties, it is

possible that the assessed value of property in a county may not equal 100 percent of the true and

fair value of the property. To provide a uniform base upon which to impose the state property

tax, the Department equalizes the assessed values of the various counties to true and fair value.

1.2 Exemptions

The Constitution exempts all property of the United States and of the state, counties, school

districts, and other municipal corporations. The Legislature is authorized to exempt other

property by general law. Major exemptions enacted by the Legislature include business

inventories, household goods and personal effects, churches and their grounds, hospitals, private

schools and colleges, and tribal lands used for essential government services.

1.3 Senior Citizens and Disabled Persons

The Constitution authorizes the Legislature to grant to retired property owners’ relief from the

property tax on their principal residence. Current law authorizes property tax relief on the

principal residences of senior citizens and persons retired by reason of disability if they meet

certain income requirements. In addition, these qualifying taxpayers may defer any remaining

property taxes and special benefit assessments on the residence. Amounts deferred may

accumulate up to 80 percent of the homeowner's equity. Amounts deferred become a lien on the

property in favor of the state. Upon death or eventual sale of the property, the full amount of

deferred taxes is due along with interest. Detailed information regarding these exemptions can be

found in the Property Tax Relief Programs for Individuals Manual.

1.4 Valuation and Assessment

The responsibility for valuing property lying wholly within individual county boundaries lies

with the county assessor. The responsibility for valuing intercounty, interstate, and foreign utility

companies lies with the Department.

There are three common approaches used in valuing real property: the sales approach

(comparable sales), the cost approach (replacement cost), and the income approach (capitalized

August 2024 Property Tax Levies—Operations Manual

income potential). The assessor may apply one, two, or all three methods to a given parcel. The

sales approach is used mainly for residences, the cost approach is used for manufacturing and

similar special purpose facilities, and the income approach is used principally for commercial

property including apartment houses. For tax purposes, property is assessed on its value on

January 1 of the assessment year.

1.5 Revaluation Cycles

Statute requires all counties to revalue properties each year and complete a physical inspection at

least every six years.

1.6 Legal Framework for Levy Administration

Washington State Constitutional Provisions - Article 7 of the Washington State Constitution is

titled "Revenue and Taxation." Section 1 of Article 7 concerns the power to tax and provides

that:

The power of taxation shall never be suspended, surrendered or contracted away.

All taxes shall be uniform upon the same class of property within the territorial

limits of the authority levying the tax and shall be levied and collected for public

purposes only. The word “property” as used herein shall mean and include

everything, whether tangible or intangible, subject to ownership.

Washington State Legislation - To implement the constitutional provisions listed above, the

Legislature enacted a variety of statutes concerning levies, the bulk of which are contained in

chapters 84.52 and 84.55 RCW.

The Department's broad authority over the levy process is contained in RCW 84.08.010 and

84.08.060, respectively.

RCW 84.08.010 provides in pertinent part that:

"The department of revenue shall:

(1) Exercise general supervision and control over the administration of the

assessment and tax laws of the state...and perform any act or give any order or

direction to...any...county officer as to the valuation of any property, or class or

classes of property...or as to any other matter relating to the administration of the

assessment and taxation laws of the state, which, in the department's judgment may

seem just and necessary, to the end that all taxable property in this state shall be

listed upon the assessment rolls and valued and assessed according to the

provisions of law...so that equality of taxation and uniformity of administration

shall be secured and all taxes shall be collected according to the provisions of law.

(2) Formulate such rules and processes for the assessment of both real and

personal property for purposes of taxation as are best calculated to secure uniform

assessment of property of like kind and value in the various taxing units of the state,

and relative uniformity between properties of different kinds and values in the same

taxing unit.

August 2024 Property Tax Levies—Operations Manual

Revised Code of Washington - The Revised Code of Washington (RCW) is the compilation of

all permanent laws now in force. The laws referencing property tax levies can be found in

chapters 84.52 and 84.55 RCW.

Washington Administrative Code - Pursuant to this authority, the Department has adopted

Washington Administrative Code (WAC) Rules 458-19-005 through 458-19-550 to aid assessors

in making the necessary calculations under the various statutory sections.

Tax Base - Property taxes apply to the assessed value of all taxable property, which includes all

real and personal property located within the state, unless specifically exempted. Real property

includes land, structures, and certain equipment affixed to the structure; personal property

includes machinery, supplies, certain utility property, and other items that are movable.

Tax Rate - Property tax rates are the annual levy rates applied to the assessed value of taxable

property by the various taxing districts, including the state and various types of local

jurisdictions that have levy authority under state law. As of March 1, 2022, for taxes due in 2023,

there are 1,835 taxing districts throughout the state. Property tax levy rates are expressed in

terms of dollars per one thousand of assessed value. A taxing district's rate must apply uniformly

throughout the district. However, because of the many overlapping jurisdictions, there are 3,165

tax code areas in which a particular combination of levy rates may apply.

1.7 Administration

Local - The property tax is levied and collected at the county level. The assessment function is

the responsibility of the county assessor. In addition to determining the value of real and personal

property for tax purposes, the assessor calculates and certifies levy rates for most taxing districts,

assuring that the limits to the levy rates are not exceeded. The assessor compiles an assessment

roll showing the assessed value of all taxable property and a tax roll indicating the amount of

levies that are due from each owner. The assessor also processes applications for the Senior

Citizen and Disabled Person Property Tax Exemption Program, Limited Income Deferral

Program, Senior Citizen and Disabled Person Deferral Program, and the Current Use Program.

The county treasurer prepares the annual statement of taxes due and sends it to owners in mid-

February. Owners must pay at least one-half of the tax by April 30 and the remainder by October

31. The treasurer receives the payments and distributes the funds to the accounts of the

appropriate taxing districts.

State - The Department is also involved in the administration of property taxes in order to assure

uniformity throughout the state. Major programs conducted at the state level include:

• Publish administrative rules and procedures.

• Providing technical assistance and training.

• Assisting with complex appraisals upon request of the assessor.

• Developing manuals, forms, and maps.

• Assessing intercounty, interstate, and foreign utility companies.

• Conducting studies to determine the average level of assessment.

• Calculating the state school levy rates.

August 2024 Property Tax Levies—Operations Manual

• Appraising commercial boats and maintaining valuation schedules for pleasure boats.

• Updating the statutory forest land values annually.

• Reviewing county revaluation plans and programs.

• Determining nonprofit exemptions.

Appeals - Property owners who disagree with the established amount of their assessed value

may appeal to the county board of equalization. The board reviews appeals and issue orders

either sustaining the assessor’s determination, reducing the assessment, or increasing the

assessment based on the facts the taxpayer and the assessor present. Taxpayers may also make

appeals to the State Board of Tax Appeals which, like the county board, decides only questions

of property valuation—not levy rates or the amount of tax due.

Penalties - If the treasurer does not receive the payments by the due dates, certain penalties

apply. See chapter 84.56 RCW for current information.

1.8 Distribution of Receipts

State Levy - Both Part 1 and Part 2 to the state general fund, earmarked for support of basic

education.

Local Levies - To the account of the taxing district by the county treasurer. Taxing districts are

to use the funds for the purposes the levy specifies, e.g., the regular levy in most cases is used for

general operation of the district, whereas the proceeds of special bond levies are applied to the

annual principal and interest payments of the bonds.

1.9 Significant Events in the History of Property Tax in Washington State

1853

U.S. Organic Act establishes territorial government. All taxes are to be assessed

uniformly. Property of the United States, churches, and benevolent institutions are

exempt.

1886

Revenue-producing property of churches is taxable.

1889

State Constitution is adopted. Property is to be assessed uniformly.

1900

$300 of personal property per household is exempt.

1925

Exemptions are granted for private schools and colleges.

1929

14th Amendment to the state Constitution: Classification of property is allowed with

all real estate being one class; all taxes are to be uniform upon the same class of

property within the boundaries of the taxing authority levying the tax.

1931

Yield tax on reforestation lands and mines is permitted (effective 1931). Certain

intangibles are exempt from the property tax.

1932

Initiative imposed a 40-mill limit on combined regular levies of all taxing districts,

with property to be assessed at 50 percent of value. Redd v. State Tax Commission

limited state authority over local assessments.

1935

The Revenue Act exempts all household goods and personal effects.

August 2024 Property Tax Levies—Operations Manual

1937

On-highway motor vehicles are exempt from property taxes. An excise tax (1.5

percent of value) for on-highway motor vehicles is adopted.

1943

House trailers are exempt from the property tax but made subject to the 1.5 percent

motor vehicle excise tax.

1944

17th Amendment to the state Constitution: Adds 40 million limit; property is to be

assessed at 50 percent of true and fair value.

1955

Property revaluation cycle is established—four year interval.

1961

Freeport exemption is granted for goods in transit.

1965

47th Amendment to the state Constitution: Allows property exemption for retired

persons.

1967

Senior citizens are exempt from first $50 of real property tax. Barlow v. Kinnear

provides the state with assessment equalization power.

1968

53rd Amendment to the state Constitution: Provides current use assessment for open

space, timber, and agricultural lands.

1969

State sponsored revaluation plan is instituted to make the 1955 revaluation act fully

effective. Carkonen v. Williams mandates a 50 percent ratio of assessment value to

market value.

1970

Open Space Law implements the 53rd Amendment: Leases of public land are

subject to assessment.

1971

The $50 senior citizen exemption is replaced by exemption from special levies

($4,000 and under income qualification for 100 percent exemption; $4,001 to

$6,000 income qualification for 50 percent exemption).

Annual increase in regular levies of local taxing districts is limited to 106 percent%

of the largest regular levy of three previous years, effective for 1974 taxes.

Annual updating of property values is permitted.

Standing timber is exempt from property tax, and an excise tax based on stumpage

value is imposed to replace this revenue source.

Expanded exemption is allowed for facilities of private schools.

Moratorium is in effect until 1973 on leasehold estates. Selling costs can be

deducted (overruled in 1972).

Interest on delinquent property taxes is lowered from 10 percent to 5 percent per

year up to $500, with 10 percent interest still due on the balance. If first half taxes

are paid timely (by April 30) and second half taxes become delinquent (after

October 31), the interest rate is 10 percent per year.

1972

Home improvement exemption is created: Up to 30 percent of the original value is

exempt from property taxation for three years.

Approval of SJR1 constitutionally limits all regular levies to 1 percent of the

property value ($10.00 per $1,000 of assessed value).

The requirement of 40 percent voter turnout for special levies is removed. (The 60

percent majority requirement for approval is retained).

August 2024 Property Tax Levies—Operations Manual

1973

Assessment level is increased from 50 percent to 100 percent of true and fair value

for 1975 taxes.

Current use assessment of farm land is based on net cash rental value.

Permanently affixed mobile homes are returned to the property tax system.

1974

Ten year phaseout of property tax on inventories is authorized (10 percent per year,

accomplished through annually increasing B&O tax credits), completed in 1983.

Eight percent delinquency rate is established.

Fire district service charge is approved (to be proportional to benefits conferred by

the district; aggregate charges are limited to 60 percent of the district operating

budget for the year the charge is imposed and must be approved by a 60 percent

majority of the district's voters).

Senior citizen exemption provisions are revised. Qualified taxpayers with annual

income of $5,001 to $6,000 are exempt from 50 percent of excess levies. Those with

income of $5,000 or less are exempt from 100 percent of excess levies. If income is

$4,000 or less, an additional exemption from regular levies on the first $5,000 of

property assessed value is provided.

An exemption for livestock is to be phased in.

1975

The 100 percent assessment ratio is implemented, and the statutory rate limit is

reduced to $9.15 per $1,000 of assessed value. (The Legislature set the maximum at

$10.00 per $1,000 of assessed value and then, in allocating the reduced rate, cut the

maximum rates of certain district categories by an additional 10 percent).

Deferral of property taxes and special assessments is allowed for senior citizens

with income of less than $8,000. (Income is to be adjusted annually based on

Consumer Price Index).

1976

64th Amendment to the state Constitution: Permits school districts to seek voter

approval of two-year special levies.

1977

Qualifying income levels for the senior citizen exemption are increased by $2,700.

Property tax exemption for solar energy facilities is approved.

Phase-in of special M&O (maintenance & operation) school levy is limited to 10

percent of prior year’s expenditure for basic education; to be fully effective by 1981

levies.

1978

Seattle School District v. State requires full state funding of K-12 education.

1979

State levy for common school support is subject to 106 percent limitation.

1980

Senior citizen exemption is revised: The one-third exclusion for social security

income is eliminated, but qualifying income levels are increased by $3,000.

Exemptions for gasohol manufacturing facilities and for added value of

unconventional energy systems (until 1987) are authorized.

Persons with life estates are eligible for senior citizen exemption.

Compensating tax on open space lands is shifted from buyer to seller. Forest land

value is adopted for 1982; it is to be updated by the Department based on five-year

average stumpage value.

August 2024 Property Tax Levies—Operations Manual

1981

Interest rate on delinquent, non-deferred, property taxes is increased from 8 percent

to 12 percent (effective 7/26/81). There is a new penalty of 11 percent for first year

delinquencies (effective 1/1/82). The foreclosure period is shortened from five years

to three years (effective May 1983).

Exemptions for nonprofit musical and artistic organizations and public assembly

halls are established.

Valuation reduction process is changed for property involved in natural disaster

damage. It is no longer necessary to make application.

Levy is allowed for park and recreation service areas. Statutory values established

for forest lands.

1982

The physical inspection requirement is extended to six years if assessor updates

values annually.

Port industrial development levy is extended to 12 years. The formation of solid

waste disposal districts and cultural arts, stadium, and convention districts are

authorized—both with limited authority.

1983

Business inventories are eliminated from property tax and assessment rolls,

effective in 1983 for 1984 collections, allows compensation (1984 through 1987)

for districts with large inventory values.

1984

The legal requirements for payment of penalties and interest on delinquent taxes are

relaxed. Interest and penalties may now be paid on "first half" taxes without

affecting the amount and due date of "second half" payments.

Exemption is granted to nonprofit cultural or art education programs.

Senior citizen exemption qualifications are revised. Households with annual income

of $15,000 or less are exempt for all excess levies. Those with incomes of $12,000

or less are exempt from all property taxes.

Current use assessment is in place for conservation easements.

Qualification requirements for property tax deferral are made the same as for senior

citizen/disabled person's tax exemption.

1985

Senior citizen exemption qualifications are revised, effective for 1985 tax roll.

Qualified taxpayers with annual income of $15,000 or less are exempt from all

excess levies. In addition, those with annual income of $9,001 to $12,000 are

exempt from regular tax levies on the greater of $20,000 or 30 percent of the

assessed value up to $40,000. If income is $9,000 or less, the greater of $25,000 or

50 percent of valuation is exempt from regular property tax.

Valuation standards for open space lands under current use assessment are to be

established by counties.

Provision is made for special valuation of eligible historic property.

Benefit rating system is authorized.

1986

A limited waiver of the 106 percent levy limitation may be placed before the voters.

Levies for school capital purposes may be made for up to six years with voter

approval.

August 2024 Property Tax Levies—Operations Manual

1987

Senior citizen exemption qualifications are revised, effective for 1989 tax roll.

Qualified taxpayers with annual income of $18,000 or less are exempt from all

excess levies. Those with an annual income of $12,001 to $14,000 are exempt from

regular levies on the greater of $24,000 or 30 percent of assessed value up to

$40,000. If income is $12,000 or less, the greater of $28,000 or 50 percent of

valuation is exempt from regular levies.

Special M&O school levy limit is raised from 10 percent to 20 percent of budget.

Equalization procedure is established.

Interest rates on property tax refunds are increased.

1988

The head of family exemption for personal property was increased from $300 to

$3,000 by the voters.

Property tax exemptions are delayed until the year following submittal of the

application.

The state levy is protected from prorationing because it is excluded from the

aggregate maximum.

A new class of taxing districts, denoted "senior" districts, is created. The combined

maximum for local senior and junior districts is set at $5.55. A formula is provided

for proration.

Annexations of fire districts of contiguous territory located in other counties are

authorized.

The minimum amount of property tax due in order to split payments and pay the

second half of October 31 increased from $10 to $30.

An administrative revision specifies that levies must be set by November 30.

1989

Homes for the Aging property tax exemption: Total exemption is provided to

federally subsidized housing and nonprofit homes at least half-occupied by persons

eligible for the senior citizens exemption (to impact taxes due in 1991).

Levies for school maintenance and operations are limited to 20 percent of the

district's budget for basic education minus "levy reduction funds." Voter approval

overrides the 106 percent growth limitation limited to nine-year duration if the

purpose is to redeem outstanding bonds.

1990

The aggregate local property tax levy rates are increased from $5.55 to $5.90 per

$1,000 of assessed valuation to relieve prorationing among junior tax districts and to

increase the capacity of the county levy.

Public hospitals and metropolitan park districts are allowed to use special levy

authority approved by voters, provided such levies do not impact the 1 percent limit.

1991

Senior citizen exemption qualifications are revised: Taxpayers with income below

$26,000 are eligible for relief from all special levies. Those with income of $15,000

or less also receive a value exemption of the greater of $34,000 or 50 percent of

their home value. Those with incomes between $15,001 and $18,000 receive a value

exemption of the greater of $30,000 or 30 percent of their home value not to exceed

$50,000. The maximum income level for eligibility in the senior citizen deferral

program is changed from $18,000 to $30,000. The age for eligibility was also

August 2024 Property Tax Levies—Operations Manual

changed. Homeowners must be 61 on December 31 of the application year.

1992

Conservation districts are given the authority to levy special assessments for a

period of up to 10 years without the approval of the county legislative authority.

The property tax exemption for nonprofit homes for the aging is amended to

increase the maximum income level for eligibility from $18,000 to $22,000.

1993

A property tax exemption is given to organizations (such as United Way) that

distribute gifts, donations, or grants to at least five other nonprofit organizations.

Travel trailers that are permanently fixed are subject to property tax.

The Department is required to list, bill, and collect taxes on certain commercial

vessels.

Senior citizens with property tax exemptions are allowed to rent out their residence

for the purpose of paying their nursing home or hospital costs while so confined.

Authorization is given for a public housing levy of up to 50 cents for up to 10 years

by citizens, towns, or counties for building or maintaining affordable housing.

Eligibility requirements for nonprofit homes for the aging receiving exemptions are

amended, including deleting the two-unit exemption for each unit of eligibility.

Amendments are made to restrictions on the use of public assembly halls and

veteran's organizations' properties that receive a property tax exemption.

Fundraising is allowed by nonprofit organizations, income-producing activity of

other persons is allowed up to a maximum of three days per year.

1995

The maximum income level for eligibility in the senior citizen deferral program is

changed from $30,000 to $34,000.

1997

A property tax exemption is given to real and personal property that has an assessed

value of less than $500.

The 106 percent levy limit calculation was fundamentally changed. A special

ordinance or resolution must identify increases in both dollar figures and

percentages. Increases over the inflationary factor require a second resolution

identifying “substantial need” for districts with population over 10,000. Levy limit

increases are dependent upon district population and substantial need for increase.

1998

Senior citizen exemption qualifications are revised: Taxpayers with incomes below

$30,000 are eligible for relief from all special levies. Those with incomes of

$18,000 or less also receive a value exemption of the greater of $50,000 or 60

percent of their home value. Those with incomes between $18,000 and $24,000

receive a value exemption of the greater of $40,000 or 35 percent of their home

value, not to exceed $60,000.

1999

A property tax exemption is provided for very low-income housing that is owned or

operated by a nonprofit organization. To qualify, the project must be insured,

financed, or assisted in part through a federal or state housing program, or it must be

funded by an affordable housing levy.

Taxing districts that have not levied since 1985 may restore their regular levy based

on the last levy plus additions for new construction and improvements to property.

Prior to this legislation, districts that had not levied in the previous three years were

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required to base the restored levy on the amount that could have been lawfully

levied in 1973.

Destroyed property owners are entitled to a refund or abatement of taxes due in the

year of destruction. The amount of refund or abatement is prorated from the time

destruction occurs.

2001

The Legislature authorizes the correction of errors in levies. Errors affecting all of

the taxpayers within a district are to be corrected through an adjustment of the

taxing district's levy in succeeding years. This provision applies to errors occurring

on and after January 1, 2002.

Voters approve Initiative 747. This Initiative limits increases in levy amounts to

1 percent rather than the 6 percent allowed under previous provisions. The

1 percent limit may be exceeded only with voter approval.

2002

The cost of new or rehabilitated housing exempt under chapter 84.14 RCW is to be

counted as new construction for levy purposes upon expiration of the exemption.

2003

Lid-lifts for counties, cities, and towns may be approved for a six-year period with

one vote. The ballot measure must contain the limit factor to be used each year. The

limit factor may exceed 1 percent and may differ each year.

2004

Property belonging exclusively to federally recognized Indian tribes are eligible for

exemption if the property is used for essential government services.

A criminal justice levy (similar to EMS levy) for counties of 90,000 or less in

population is introduced.

Regional fire protection service authorities that may raise money through regional

sales and use taxes, benefit charges, or property taxes are created.

Senior citizen exemption qualifications are revised: Taxpayers with incomes below

$35,000 are eligible for relief from all special levies. Those with incomes of

$25,000 or less also receive a value exemption of the greater of $60,000 or 60

percent of their home value. Those with incomes between $25,000 and $30,000

receive a value exemption of the greater of $50,000 or 35 percent of their home

value not to exceed $70,000. The deferral limit is reset at $40,000.

2005

The senior citizen and disabled person’s exemption was extended to veterans with a

100 percent, service-connected disability.

Taxing district’s budget certification deadline was moved to November 30.

A property tax exemption was created for newly installed sprinkler systems in

nightclubs.

A new program of grants for payment of property taxes is created to offer additional

relief to widows and widowers of certain honorably discharged veterans.

Statutes for special districts such as diking, drainage, and mosquito districts were

amended to require that when special benefit assessments are determined against

forest lands, agricultural lands, or open space lands using property values, the

reduced assessed value must be used.

Fire districts may protect up to 25 cents of their second and third levies from

proration. Up to 25 cents may be imposed outside of the $5.90 aggregate limit.

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However, protected amounts become the first levy to be reduced if proration is

required under the 1 percent constitutional limit.

2006

Nonprofit exemptions for public assembly halls, veterans’ organizations, schools,

and colleges were revised to allow expanded uses and rentals.

The Legislature created a citizen commission for Performance Measurement of Tax

Preferences. The commission will systematically review tax preferences over the

next ten years.

Senior Property Tax Deferral Program interest rate was lowered from 8 percent to 5

percent.

Local Infrastructure Financing Tool (LIFT) was enacted. Incremental local excise

tax and local property tax may be used by a host municipality to help pay bonds on

major infrastructure construction projects. Initially available to three specific

projects.

The value of locally assessed, newly constructed wind turbines that are valued as

personal property may be included in the property tax levy limit calculation in the

manner of new construction and improvements to property.

The head of family exemption for personal property was increased from $3,000 to

$15,000 by the voters for 2007 tax year.

2007

The ability to request multiple year lid-lifts was extended to all taxing districts. The

taxing district must set the levy rate for the first year and then set the limit factor or

specific index to be used in determining the limit factor.

The effective date for establishing boundaries for most taxing districts was changed

from March 1 to August 1.

The use of school district capital projects funds was expanded to include

technology. There is no limit on how many capital fund levies for technology a

school district may impose at one time, but they are limited to six years. The levy

rate calculations are based on 100 percent of the TAV.

2008

Single year and multiple year lid lifts are considered temporary unless the ballot

proposition approved by voters makes the increase permanent.

Boundary lines must be established by August 1 in order to collect property tax in

the following year for all taxing districts except newly created port districts,

regional fire protection service authority districts, and mosquito districts. Newly

created port districts and regional fire protection service authority districts must

have their boundaries established by October 1 in order to collect property tax in the

following year, if the boundaries are coterminous with another taxing district. If

they are not coterminous with another district, the August 1 date applies.

When a state of emergency is declared under RCW 43.06.010(12), the county

treasurer may grant an extension for the due dates of any property tax payable under

RCW 84.56.020.

Counties, cities, and towns may create a beach management district. Beach

management districts are similar to lake management districts in which a special

assessment or rates and charges may be imposed on property.

An advance tax is no longer required to be paid prior to recording a binding site

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plan with the county auditor.

2009

Property tax resulting from levy lid lifts can be used to supplant existing funds

beginning with levies submitted and approved by the voters after July 26, 2009, in

counties with a population of less than 1.5 million. In counties with a population of

1.5 million or more, property tax levy lid lift funds can be used to supplant existing

funds for levies approved by the voters after July 26, 2009, and through 2011.

The statutory maximum levy rate of county ferry districts was changed from $0.75

per thousand dollars of assessed value to $0.075 per thousand dollars of assessed

value in counties with a population of 1.5 million or more.

A new transit levy was created in counties with a population of 1.5 million or more

to expand transit capacity along State Route 520 and other transit-related purposes.

The maximum statutory levy rate is $0.075 per thousand dollars of assessed value.

The levy is subject to the levy limit in RCW 84.55.010 after the first tax levy has

been imposed. The levy is subject to the constitutional 1 percent levy limit, but it is

not subject to the $5.90 levy limitation.

2010

A new community facility district may be formed to provide voluntary financing for

community facilities and local, sub regional, and regional infrastructure. The board

of supervisors of such district may impose a special assessment on the property.

Regional Transit Authority (RTA) – When area outside of the RTA is annexed to a

city or code city located within the boundaries of an RTA, the annexed area is

simultaneously included within the boundaries of the RTA.

Annexation indebtedness – All property located within the boundaries of a city,

partial city, or town annexing into a fire protection district and which is subject to

an excess levy by the city or town for the repayment of debt incurred for fire

protection related capital improvements that was incurred prior to the annexation is

exempt from voter-approved property taxes levied by the annexing fire protection

district for the repayment of indebtedness issued prior to the effective date of the

annexation.

Fire protection districts may be authorized in areas both inside and outside of cities

and towns. Also a city or town adjacent to a fire district may be annexed into such a

fire district provided the population of the city of town does not exceed 300,000.

School districts may return to voters after they have received voter approval for an

M&O levy requesting additional levy authority if the district’s levy base or

maximum levy percentage has increased since the initial levy. Thus allowing a

school district to have multiple M&O levies at one time.

2011

EMS Levies - The boundary of a county with a population of 1.5 million or more

does not include the area located within a city that has boundaries in two counties

for EMS levy purposes. The locally assessed value of all property in the area of the

city within the county with a population greater than 1.5 million must be less than

$250 million.

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A flood control zone district may protect up to $0.25 of their levy rate outside of the

$5.90 limitation. The district must be located in a county with a population of

775,000 or more and whose boundaries are coextensive with the county. The

protected rate is subject to early prorationing due to the constitutional 1 percent

limitation. This protection applies to levies collected in 2012 through 2017.

Municipal airports were added to fire districts, cities, towns, port districts, and

Indian tribes that can participate in a regional fire protection service authority.

Metropolitan Park Districts with a population greater than 150,000 located in a

county with a population of 1,500,000 or more, can protect up to $0.25 of their levy

outside of the $5.90 levy limitation with voter approval. The protected rate is

subject to early prorationing in the constitutional one percent levy limitation.

2012

EMS Levies – An “uninterrupted continuation” renewal of a six year or 10 year

EMS levy only requires a majority vote and does not require any validation

requirements. The second levy must have the same previously approved levy rate

by the voters to qualify as a continuation.

Benefit Assessments - Cities and towns that have annexed territory previously

serviced by a fire district since 2006 or is currently in the process of annexing may

impose a fire benefit charge to impose fire protection services.

Personal Property Amnesty - The county legislative authority may authorize the

assessor to waive penalties for assessment years 2011 and prior for a person or

corporation failing or refusing to deliver to the assessor a list of taxable personal

property under certain circumstances. Taxpayers receiving penalty relief may not

seek a refund or otherwise challenge the amount of tax liability.

School District Insolvency – Criteria for a financially insolvent school district was

identified and a process established describing how the district is dissolved or

transferred to one or more contiguous school districts.

Rehabilitated Multi Unit Dwelling Exemption – Counties may authorize a property

tax exemption for new and rehabilitated multiple-unit dwellings in certain

unincorporated urban centers.

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2013

Veterans’ and Mental Health/Developmental Disabilities Earmarked Funds – These

earmarked funds may be increased or reduced in the same proportion as the regular

county property tax levy, as approved by the county legislative authority.

Voter Approval for Fire District Benefit Assessment Charges – The continued

imposition of a benefit charge is subject to voter approval by a simple majority,

rather than supermajority, of the voters living within the jurisdiction of the fire

protection district.

Refund Levies – In addition to taxing districts levying for refunds made or to be

made, they can levy for taxes that have been cancelled from the tax roll offset by

taxes that have been supplemented to the tax roll.

Valuation of Publicly Owned Property – The requirement for assessors to determine

the value of publicly owned property not subject to property tax is eliminated.

However, when the exempt status no longer applies as a result of a sale or change in

use, an assessor must value and list the property.

A leasehold excise tax credit is eliminated for certain leasehold interests for the

amount, if any, that the tax exceeds the property tax applicable if the property were

privately owned.

Electronic Notification – Assessors may send by electronic means assessments,

notices, or other information that they would otherwise be required to send, or

would customarily send, by regular mail.

2014

Solar, biomass, and geothermal facilities that generate electricity and operate

entirely within a single county is treated like new construction for purposes of

calculating levy limits.

A port district, that is not countywide, with an assessed value of $150,000,000 or

more may be created in a county, without an existing port district, if the port district

is created before December 31, 2020.

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2015

Conservation district’s maximum rate per parcel was adjusted.

The January 1, 2018, expiration date allowing countywide flood control zone

districts located in a county with a population over 775,000, authority to protect up

to $0.25 of its property tax levy rate from reduction or elimination under the $5.90

aggregate rate limit was removed.

Additionally, beginning with taxes levied for collection in 2018, countywide flood

control zone districts in counties located in the Chehalis River Basin can also

protect up to $0.25 of its property tax levy rate from reduction or elimination under

the $5.90 aggregate rate limit.

To provide port districts greater flexibility when financing industrial development

district (IDD) projects, the IDD levy may be spread over a period of 20 years. The

total aggregate amount levied over the 20-year period cannot exceed what could

have been collected in a six year period at the annual rate of $0.45 per $1,000

assessed value.

The county legislative authorities may authorize a refund on a claim filed more than

three years after the payment due date if the claim is for taxes paid as a result of a

manifest error in the description of the property and the correction would result in a

refund or reduction of taxes for the property owner.

2016

Cities and towns may levy a special assessment and/or obtain a lien to reimburse for

expenses of nuisance abatements.

New state land finance tool (SLIFA) - Limited cities can fund public improvement

within the state land financing area. All taxing districts that offer services to the area

will finance the improvements, except for the state school levy and excess levies.

2017

The State school levy (EHB 2242):

• An additional second part was added to the levy for collection year 2018 and

thereafter.

• For taxes due in collection years 2018 through 2021, the aggregate levy rate

is $2.70 per thousand dollars market value.

• Part 1 of the levy is not subject to the levy growth limit in chapter 84.55

RCW for collection years 2019, 2020, and 2021.

• Part 2 of the levy is not subject to the levy growth limit in chapter 84.55

RCW for collection years 2018 through 2021.

• The levy rates from the 2018 collection year are fixed for the 2019, 2020,

and 2021 collection years.

• Individuals who qualify for the senior citizen/disabled person property tax

exemption are exempt in full from Part 2 of the levy.

• Farm machinery and equipment is exempt from Part 2 of the levy.

• For collection year 2022 and thereafter the aggregate rate limit is $3.60 per

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thousand dollars market value.

• For collection year 2022 and thereafter both parts of the levy are subject to

the levy growth limit in chapter 84.55 RCW.

Local school district levies (EHB 2242):

• Maintenance and Operation levies are renamed Enrichment levies as of the

2019 collection year.

• Transportation Vehicle levies are renamed Transportation Vehicle.

Enrichment levies as of the 2019 collection year.

• Enrichment levies cannot exceed the lesser of $1.50 per thousand dollars

assessed value or $2,500 per pupil. The per pupil limitation must be

increased by inflation beginning in 2020.

• Enrichment levies for collection in 2020 and thereafter, require a school

district to receive approval of an enrichment levy expenditure plan by the

Office of Superintendent of Public Instructions before the levy proposition

can go to the ballot.

The requirement to have a full-time paid employee or contract for a full-time

employee is removed allowing all fire districts to have a statutory maximum levy

rate of $1.50 per thousand dollars assessed value (HB 1166).

The levy lid lift statute was updated allowing all taxing districts in Thurston County

upon voter approval to increase the maximum period from nine years to 25 years in

which the district may raise their property tax growth limit to repay bond debt (SSB

1344).

The highest lawful levy for regional fire service protection authorities (RFA) is now

calculated as if they did not levy a benefit assessment (SHB 1467).

County treasurers may provide taxpayers annual property tax statements

electronically (EHB 1648).

A city, county, or contiguous group of cities or counties can limit the purpose and or

statutory maximum levy rate for the district upon creation of a metropolitan park

district (SSB 5138).

Fire districts can annex a city or town with a population of 300,000 or less if the city

or town is located within a “reasonable proximity” to that fire district. Fire districts

can also merge with one another when they are within a “reasonable proximity” of

each other. Reasonable proximity is a geographical area near enough to each other

so that governance, management, and services can be delivered effectively (SB 5454).

Voters can approve the creation of a fire district with the same boundaries of a city

or town. When this occurs, the city or town must reduce its general fund regular

property tax levy upon creation of the fire district (ESSB 5628).

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2018

2019

Fire districts or RFAs may annex land, or participate in a merger, when the

boundaries are located “within a reasonable proximity,” rather than “adjacent” to the

district or RFA.

Cities and counties may request the voters to approve a levy lid lift with a condition

that exempts taxpayers who qualify for a Senior Citizen/Disabled Person exemption

under RCW 84.36.381 from paying the increased levy amount.

Property taxes by a regional transit authority district, under RCW 81.104.175, may

not be imposed on less than a whole parcel situated within the boundaries of the

district. Only those real property parcels that are wholly located within the boundary

of a regional transit authority district are subject to the property tax.

EMS levies:

• Voter requirement is reduced to a simple majority approval for non-initial

EMS levies.

School district enrichment levies limits increased to the lesser of $2.50 per $1,000

assessed value or $2,500 per full-time student in districts with less than 40,000

students, or $3,000 per full-time student in districts with 40,000 or more students.

The per-pupil limit will be increased annually by inflation.

Upon an unresolved finding in a State Auditor report, the amount of the finding

must be reduced from a school district’s enrichment levy.

A new tax increment financing tool is created for the development of commercial

office space in cities in a county with a population of less than 1,500,000. The

program can use a local sales and use tax program and local property tax

reinvestment program to incentivize the development of commercial office space.

The income thresholds for the Senior Citizen/Disabled Person Exemption program

are updated:

• Income threshold 1 is the greater of $30,000, or 45 percent of the median

household income for the county.

• Income threshold 2 is the greater of $35,000, or 55 percent of the median

household income for the county.

• Income threshold 3 is the greater of $40,000, or 65 percent of the median

household income for the county.

• Income thresholds can never be less than the previous year.

Veterans’ with a service-connected disability evaluation of 80 percent or higher, or

being paid at the 100 percent rate because they are unemployable due to their

service-connected disability may qualify for the property tax exemption program.

The deferral program threshold is increased to the greater of $45,000 or 75 percent

of the median household income for the county.

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2020

2021

A graduated real estate excise tax is implemented:

o 1.1 percent if the selling price is equal to or less than $500,000;

o 1.28 percent on the portion of the selling price that is greater than

$500,000 but equal to or less than $1,500,000;

o 2.75 percent on the portion of the selling price that is greater than

$1,500,000 but equal to or less than $3,000,000; and

o 3 percent on the portion of the selling price that is greater than

$3,000,000.

o A rate of 1.28 percent is imposed on the sale of undeveloped land,

timberland, agricultural land, and water or mineral rights, regardless

of selling price.

The term limit for bond debt for rural county library, intercountry rural library, and

island library districts is increased from six years to 20 years.

A single ballot measure asking the voters to approve the creation of a library capital

facility area may also include how the area will be financed. Supermajority voter

approval is required to approve the ballot measure.

Fire districts and regional fire protection districts can ask the voters to approve a

continued 10-year benefit assessment or permanent benefit assessment.

A new method of annex property into a code city by using an interlocal agreement is

available to prevent illogical boundaries or “islands”.

The county legislative authority may levy a separate levy or special assessment if

the county assumes responsibility for services previously provided by a dissolved

district.

A second date for assessors to certify the assessment to the board of equalization

has been created. If the county has extended the appeal deadline past 30 days, the

county assessor must certify the assessment roll to the BOE on or before August 15.

Park and recreation districts in King County, located on an island, are not subject to

the $5.90 aggregate limit for that tax years 2022 through 2026. They remain subject

to the 1 percent constitutional limit (HB 1034).

Counties, cities, port districts, or any combination of, may create a local tax

increment financing area (LTIF) to finance public improvements. The levy limit for

most taxing districts within the LTIF area is increased each year based on the

increase in assessed value within the area, as long as the increased assessment is not

included elsewhere in the levy limit calculations. The increased levy capacity is not

carried forward as part of the district’s highest lawful levy since 1985 (ESHB 1189).

Real property characteristics may be reviewed in accordance with international

association of assessing officer standards for physical inspection (EHB 1271).

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2022

2023

Levy certification dates were pushed back to December 15 for county levy purposes

and the first Monday in December for the county legislative authority to certify the

levy amounts for other taxing districts to the county assessor. The November 30

certification date remains unchanged for those districts, other than for county

purposes, authorized to certify directly to the county assessor (SHB 1309).

Industrial/manufacturing facilities new construction exemption expanded from

certain cities within Snohomish County to all cities in all counties (EHB 1386).

The 2022 tax year school district enrichment levy per-pupil limit is based on the

greater of the 2019/2020 or 2020/2021 school year average annual full-time

equivalent students enrolled if the district was open for a minimum of 40 hours of

in-person instruction per month (ESHB 1476).

The affordable housing exemption is expanded. A new 20-year exemption for

certain qualifying property is added and a opportunity for a 12-year extension on an

existing exemption is added (E2SSB 5287).

Three year single family dwelling exemption expanded through June 2026, when

the dwelling was damaged by a natural disaster occurring on or after August 31,

2020 (ESB 5454).

In King County, revenues from levy lid lift approved in 2015-2022 may be used to

supplant existing revenue (E2SHB 1069).

2022

The per-pupil enrichment levy limitation for the 2021-22 school year will be based

on the greater of the 2019-20 or 2021-22 school year enrollment information (SHB

1590).

When Part 1 and Part 2 of the State School levy exceeds the maximum rate of $3.60

per $1,000 market value, both levy rates are proportionally reduced until the total

rate no longer exceeds the maximum rate (ESB 5800).

Fire districts and regional fire protection service districts may act as their own

treasurer when: (SB 5565)

• The district has more than $10,000,000 in annual revenues for the preceding

three years; and

• Provides the designated treasurer with the same powers, responsibilities, and

duties as the county treasurer, and subjects them to the same restrictions.

023Aft

The benefit assessment for irrigation districts was changed from a maximum rate

limit of $0.25 per $1,000 assessed value to a total budget amount of $1.00 per

assessed value. This aligns the assessment authority more closely with other local

special assessment districts (SSB 5460).

Several changes were made to the local tax increment finance area statutes including

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2024

a new definition of real property and expanded the inclusion of the increment value

growth in the levy calculations (HB 1303 and HB 1527).

Correction of a levy error may exceed the levy’s statutory maximum rate limit when

the error is at no fault of the taxing district. The error must have occurred in the

2024 tax year and thereafter (HB 1303).

RCW 84.55.015 was updated providing a method to restore a property tax levy that

has not been made for seven years or more (HB 1303).

Two or more functionally consolidated port districts may levy a property tax jointly

(EHB 1663).

Starting with the 2025 tax year green energy personal property, wind and solar

generators, and energy storage equipment, may be exempt from the state school

levies. The exemption must be applied for and run for either 10 or 15 years. If the

exemption is granted, the property is subject to an excise tax (SHB 1756).

Lid lifts - The levy lid lift supplant language restricting the use of funds by a taxing

district located in a county with a population of 1.5 million or more was removed

(HB 2044).

County owned hospital districts - The $0.50 per $1,000 assessed value levy was

reduced to a maximum levy rate of $0.20 per $1,000 assessed value and can only be

levied in a county with a population of 2 million or more. The levy rate is no longer

tied to the county general levy rate of $1.80. The levy is not subject to the $5.90

aggregate levy limitation (SHB 2348).

Local Tax Increment Finance areas - Several changes were made regarding

notification of a tax increment finance area and mitigation with taxing districts

impacted by the tax increment finance area. No changes were made to the levy

limitations due to a local tax increment finance area (E2SHB 2354).

Library districts - A petition signed by at least 25 percent of eligible voters within a

library district may start the process of dissolving a library district. The district can

be dissolved if a majority of the voters approve the proposition (ESB 5824).

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Taxpayers (You; me; ABC Company; Bits 'n' Bytes, Inc.; etc.)

and

Taxing districts (Fire Departments, Schools, Cities, Counties, etc.)

Taxpayers The value of their parcels.

Taxing districts Their certified levy request amounts.

The value of the parcels belonging to the taxpayer

times

The tax rate for the district

The levy amount for the taxing district divided by

The value of all the taxpayers’ parcels in the district.

This equals the tax rate for the district.

CHAPTER 2 – Elements of the Property Tax Levy

This chapter looks at the elements of the levy process as seen from the perspectives of the

taxpayer and the taxing districts. It provides a general overview of the process and, in the end,

addresses some basic issues and lists the necessary things that must be in place before you start

to calculate levies.

2.1 The Simple Levy Process

The levy process has two players:

We need to know only one piece of data from each player:

The levy process is very easy and quite simple:

Each taxpayer then pays taxes on:

The taxes are collected and given to the district, and the process is complete. This will be

referred to as, "THE SIMPLE LEVY PROCESS" throughout this chapter. Please keep in mind

the simple levy process as you read through the manual.

When the real levy process becomes overwhelming, remember, "THE SIMPLE LEVY

PROCESS." It may help clarify more complex parts of the levy process.

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Taxpayers and the value of their parcels

Taxing districts and the property tax funds they need

As noted in Chapter 1 of this manual, there has been a long history of property taxation in our

country. Our nation and state have seen generations of lawyers and legislators fine tuning and

changing the property tax laws to our (the taxpayers) advantage. The simple process of levies has

become much more complicated, but the players have remained the same:

2.2 The Taxpayer

It is appropriate that we start with the taxpayers, as they are the most important part of the whole

process. Only the taxpayer creates market value. It is for the benefit of the taxpayer that all the

taxing districts exist, and the taxpayer pays the bills for the services he or she receives.

When the appraisal staff from the assessor's office finish their reappraisal and mail the values

(revaluation notices) for each parcel in the county to the taxpayers, the levy process begins.

Values that are mailed may not be the actual figures used in levy calculations. The appraisers’

values may be reduced for the following reasons:

• Taxpayer Appeals.

• Destroyed Property.

• Exemptions.

• Current Use Programs.

2.3 Taxpayer Appeals

All taxpayers have the right to appeal their values. There are two issues upon which to base an

appeal:

1. The value placed on the property is not correct.

2. The value placed on the property is not equitable with values placed on comparable

properties.

Values of property are based on market prices (market value). State law requires assessors to

value all taxable property at 100 percent of its true and fair market value, based on the highest

and best use of the property. Market value is the amount of money a willing and unobligated

buyer is willing to pay a willing and unobligated seller. To prove the appraised value is not

correct, the taxpayer must present sales of similar properties and show the assessor has valued

the property at something other than market value.

Values on property should be equitable on comparable properties throughout a neighborhood. To

prove the values are not equitable, the taxpayer would present values of similar properties and

show that the assessor has valued the property unfairly or inequitably.

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There are three paths of appeals:

1. Taxpayers can resolve most issues by talking with the staff in the assessor's office. They

are professionals who take pride in their work. They appreciate information about

property and values that the taxpayer can bring to their attention.

2. If a taxpayer still disagrees about value after talking with staff in the assessor's office, the

second level of appeal is the administrative appeal process through the county board of

equalization (BOE). Taxpayers must file their appeal by July 1 or within 30 days of the

date on the notification of a change (revaluation notice) in assessed value. The county

legislative authority may extend the deadline up to 60 days. A taxpayer can appeal most

decisions by the county board of equalization to the State Board of Tax Appeals if they

are not satisfied with the county board's decision. Finally, if a taxpayer is not satisfied

with the State Board of Tax Appeals' decision (in a formal hearing), the decision could be

appealed to superior court.

3. The third path of appeal requires paying the tax under protest and filing a refund action in

court. When the action is filed solely against one county, the action can be filed in the

county where the taxes were paid or in the two nearest jurisdictions outside of where the

taxes were paid. The two nearest jurisdictions are determined based on driving distances

between the two county seats.

Here are the important things to remember about appealing values:

1. Taxpayers must file a timely appeal.

2. They must have evidence that supports market value.

3. They must appeal to the local BOE by July 1 or 30 days from the date on the revaluation

notice (60 days in counties where the legislative authority has extended the filing date).

The taxpayer may use any or all of the three approaches to demonstrate market value.

2.4 Destroyed Property

All taxpayers have the right to request a reduction of value due to destroyed property. The

assessor's office has forms to complete for property that has been destroyed in whole or part in

the last three years. Destroyed property abatement or refund is discussed in chapter 84.70 RCW.

2.5 Exemptions

All taxpayers have the right to apply for any exemption for which they qualify, including:

• Senior citizen.

• Nonprofit.

• Disabled citizen.

• Historic property.

• Head of family.

• Sprinkler systems in nightclubs.

• Home improvement.

• Widow/Widower of veteran.

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The assessor's office staff can explain how to get the benefit of these exemptions. The

Department administers the nonprofit exemption. It is available to certain properties used by

nonprofit organizations for purposes the Legislature has selected for exemption.

2.6 Current Use Assessments

Taxpayers may apply for special reduced valuations for their property that qualifies under the

Open Space Taxation Act. The 1970 act encourages property owners to continue using their

property for open space land, farm and agricultural purposes, or growing and harvesting timber.

If the county approves their application, their property taxes are based on a reduced valuation of

those properties as long as they meet the appropriate criteria. The act states it is in the state’s best

interest to maintain, conserve, and preserve these types of lands.

Forest lands (five acres or larger) also receive a reduced valuation when used for growing and

harvesting timber. Assessors grade and value the land exclusive of the value of the timber. The

timber standing on these lands is not subject to property tax. Instead, the timber is subject to an

excise tax when harvested.

2.7 Levy Calculations

To calculate levies, first reduce each parcel's "appraised value" by any taxpayer exemptions or

appeals to arrive at the "taxable value." Most of the items in the "BEFORE YOU START"

checklist at the end of this chapter concern these reductions. The levy clerk needs to track the

amount of reduction in some of the categories for reports to the Department.

Once you have established the taxable value of the parcels, you have completed half of the

process for calculating levies. Now we are ready to look at the taxing districts and their certified

levy request amounts.

2.8 Taxing Districts and Tax Code Areas (TCAs)

To most taxpayers, taxing districts are:

• Fire Districts.

• Ports.

• Mosquito Districts.

• Hospital Districts.

• Schools.

• Park Districts.

• Counties.

• Public Utility Districts (PUDs).

• Cities.

To a person steeped in the ins and outs of our levy system, the true nature of a taxing district is

best described by "certified levy requests" and "puzzle pieces on a levy map." This is a point

where the simple process outlined in the introduction to this chapter begins to get complicated.

Taxpayers, parcel value, taxing districts, and certified levy requests are all relatively clear, but

what does "puzzle pieces on a levy map" mean? What do they have to do with our "simple levy

process?"

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The certified levy request for the taxing district is divided by the value of all

the value of all the taxpayers’ parcels in the district.

It is easy to calculate one person's tax for one taxing district using the "simple levy process." To

calculate tax for 10,000 taxpayers and 100 taxing districts using the simple process is a little

more complicated.

Let's look at the "simple levy process." In calculating the tax rate for the taxing district, the

process said:

The problem is two-fold:

1. Knowing which parcels are in which district.

2. Since each parcel is in several districts, we would be required to sum each parcel many

times.

To allow the assessor offices to operate in a more efficient manner, tax code areas (puzzle pieces

on a levy map) are created and used in the "real levy process." Tax code areas and levy maps

solve both the problem of matching parcels to districts and the problem of multiple summations

per district.

Here’s a simple example of how three taxing districts can create seven tax code areas:

Each piece inside the map represents a unique combination of taxing districts and is called a tax

code area (TCA).

TCA #1 represents just the library district, TCA #2 represents just the hospital district, while

TCA #3 represents both the library and hospital district. TCA #4 represents the fire district. TCA

#5 represents the fire and library district. TCA #6 represents the fire and hospital districts and

finally TCA #7 represents all three districts.

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The county needs to keep track of all taxing district boundaries. It sends all changes to the

Department. The Department keeps track of levy maps for every district in every county in the

whole state. Numbers are assigned to each tax code area.

The assessor's office keeps track of the parcels by tax code area numbers. If we need to know

what taxing districts get value from a particular parcel, we can look up the tax code area the

parcel is in and see what districts it represents. We only have to sum the parcel values to its tax

code area once. When we need to know the sum of all the value for a particular school district,

we add the value for each tax code area that makes up the district. When we calculate the tax

rates for all the districts, we only need to sum the rates that make up each tax code area to get the

combined rate for all its parcels. This makes our lives much easier.

The "Simple Levy Process" is still valid; however, the "real world" of levies has this extra layer

of tax code areas. Tax code areas allow us to combine the information about parcel values and

taxing district’s certified levy request amounts in an easier, more efficient manner.

At first glance, these puzzle pieces appear to make things more complicated, but tax code areas

are our "friends."

With the help of tax code areas, we can get the total of the value of all parcels in a taxing district.

Since law allows taxing districts to collect a specific tax rate on the total value in their district to

do their business, they use this data to prepare their levy request amounts.

Because taxing district boundaries are so important to tax code areas, rules have been established

to give guidelines to the assessor's office. The following section covers these rules and how the

districts change their boundaries.

2.9 Taxing District Boundaries

Knowing when a new taxing district is created or if a taxing district’s boundary lines changed is

a very important part of calculating the levy limitations. Districts must establish their boundaries

by a certain date in order for the taxing district to collect property taxes in the following year.

The three dates to watch are August 1, September 1, and October 1. All taxing districts—with

the exception of newly created port districts, regional fire protection service authority districts,

school districts that annex or receives territory from a financially insolvent school district, and

mosquito districts—must establish their boundary lines by August 1 if they wish to levy funds in

the following year. Newly created port districts and regional fire protection service authority

districts, if coterminous with another taxing district or districts, must establish their boundary

lines by October 1 to levy in the following year. If the boundary lines are not coterminous with

another district, they must establish their boundary lines by August 1 to levy in the following

year. Mosquito districts must establish their boundary lines by September 1 to levy in the

following year. School districts that annex or receive territory from a financially insolvent school

district must be established on September 1 of the year in which a levy is to be made for the

enlarged school district. And finally, newly created fire district’s boundaries are established the

day the voter approved proposition is certified when the fire district was formed under RCW

52.02.160.

Because of the importance of boundary dates, we have included the RCWs that apply. Be sure to

check for any revisions to the RCWs if you are working on levy boundaries.

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32 
 
RCW 84.09.030   Taxing district boundaries – Establishment 
(1)(a) Except as provided in (b), (c), and (d) of this subsection (1), for the purposes 
of property taxation and the levy of property taxes, the boundaries of counties, cities, and 
all other taxing districts shall be the established official boundaries of such districts existing 
on the first day of August of the year in which the property tax levy is made. 
(b) The boundaries for a newly incorporated port district or regional fire protection 
service authority shall be established on the first day of October if the boundaries of the 
newly incorporated port district or regional fire protection service authority are 
coterminous with the boundaries of another taxing district or districts, as they existed on 
the first day of August of that year. 
(c) The boundaries of a school district that is required to receive or annex territory 
due to the dissolution of a financially insolvent school district under 
RCW 28A.315.225 must be the established official boundaries of such districts existing on 
the first day of September of the year in which the property tax levy is made. 
(d) The boundaries of a newly established fire protection district authorized under 
RCW 52.02.160 are the established official boundaries of the district as of the date that the 
voter-approved proposition required under RCW 52.02.160 is certified. 
(2) In any case where any instrument setting forth the official boundaries of any 
newly established taxing district, or setting forth any change in the boundaries, is required 
by law to be filed in the office of the county auditor or other county official, the instrument 
shall be filed in triplicate. The officer with whom the instrument is filed shall transmit two 
copies of the instrument to the county assessor. 
(3) No property tax levy shall be made for any taxing district whose boundaries are 
not established as of the dates provided in this section. 
[ 2017 c 328 § 9;] 
 
84.09.037  School district boundary changes.  Each school district affected by a 
transfer of territory from one school district to another school district under 
chapter 28A.315 RCW shall retain its preexisting boundaries for the purpose of the 
collection of excess tax levies authorized under RCW 84.52.053 before the effective 
date of the transfer, for such tax collection years and for such excess tax levies as 
the state board of education may approve and order that the transferred territory 
shall either be subject to or relieved of such excess levied, as the case may be. For 
the purpose of all other excess tax levies previously authorized under chapter 84.52 
RCW and all excess tax levies authorized under RCW 84.52.053 subsequent to the 
effective date of a transfer of territory, the boundaries of the affected school 
districts shall be modified to recognize the transfer of territory subject to RCW 
84.09.030.   
 
Legislation was passed in 2018, SSB 6475, regarding the ability of regional transit authorities to 
impose property tax. A regional transit authority district may not impose a tax under RCW 
81.104.175 on less than a whole parcel situated within the boundaries of the district. Only those 
real property parcels that are wholly located within the boundary of a regional transit authority 
district are subject to the property tax. 
 

August 2024 Property Tax Levies—Operations Manual

Legislation was passed in 2023, EHB 1663, allowing functionally consolidated port districts to

levy a uniform levy rate in two or more county wide port districts. The voters of the districts

must approve the joint property tax levy during a general election.

2.10 Taxing District Certified Levy Request Amounts

To receive their taxes, most taxing districts must certify their budgets or estimates of amounts to

be raised by taxation to the county legislative authority (i.e., county commissioners or county

executive) on or before November 30. The county legislative authority must certify the total levy

amount to be levied for those districts to the assessor on or before the first Monday in December.

The county legislative authority must certify the amount of taxes levied for county purposes to

the assessor on or before December 15. Taxing districts with the authority to certify their levy

request amounts directly to the assessor must do so on or before November 30.

The certified levy amount is one of the limitations on taxation, although there are laws that limit

the taxing districts' rates to protect the taxpayers. If the commissioners of the district can provide

the necessary services without taxing the full amount, then the taxpayers' burden is reduced. The

assessor's office applies the various limits to each levy and levies the lesser of the limitations,

which includes the certified levy request amount.

Property Tax Advisory 21.1.2021, Levy Certification Requirements, describes how the county

legislative authority, certain city and town councils and boards, or officials of taxing districts that

levy taxes directly, must certify levy amounts to the county assessor in accordance with RCW

84.52.070.

2.11 District Budget Dates

September: RCW 36.40.050 requires the county auditor to submit a preliminary

budget to the county commissioners on or before the first Tuesday in

September.

October: Commissioners adopt a budget on the first Monday in October (RCW

36.40.070, 36.40.080, and 36.40.090). Budget hearings may be held the

first Monday in December (RCW 36.40.071).

November 30: This is the last day for most cities and other taxing districts to certify their

budgets or estimates of amounts to be raised by taxation to the county

legislative authority (RCW 84.52.020). It is also the last day for any taxing

district authorized to certify their levy request amounts directly to the

county assessor (RCW 84.52.070(2)).

First Monday

in December: The county legislative authority must certify to the county assessor the

amount of taxes levied for most taxing districts within or coextensive with

the county (RCW 84.52.070(1)).

December 15: The county legislative authority must certify to the county assessor the

amount of taxes levied for county purposes (RCW 84.52.070(1)). Property

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Tax Advisory 21.1.2021, Levy Certification Requirements provides

guidance to the county legislative authorities regarding this certification.

We have come full circle. We started with the taxpayers. We saw how their parcel values and the

taxing districts' levy request amounts interact in the levy process. We looked at the rights

taxpayers have to reduce their taxable value. We have discussed taxing districts and how the

puzzles of tax code areas work to make the calculations easier. Finally, we saw how the levy

request amounts of the taxing districts are limited to protect the taxpayer.

In following sections, the levy process will be looked at in much greater detail.

2.12 Assumed Knowledge for New Levy People

This final section of this chapter covers a few of the concepts that don't fit into any other part of

this manual and a list of things that you need to do before starting the levy process. These are the

things that everyone who has ever done a levy assumes are common knowledge.

Preliminary Levy Estimates

Because of the taxing district’s need for budget information before the final calculation of

values, most assessors’ offices produce a preliminary estimate of values and tax receipts in

September of each year. This preliminary computer run usually uses last year's values for state-

assessed properties, personal property, and exemptions since the current year's figures are not

always available. Notification of the preliminary values does not replace the assessor’s

requirement to certify both locally and state assessed utility values to the taxing districts once

they have received the utility values from the Department and have apportioned the assessments

to the different taxing districts.

"Freeze"

Once all assessment elements are finalized and the actual levy process is started, many assessors'

offices "freeze" or stop processing any more changes to certified values until after the levy

process is finished. This will allow the county assessor and county treasurer to easily balance the

tax roll with the levy calculations.

State-Assessed Values

The state assesses properties that cross county boundaries (telephone, power, gas distribution,

railroad, etc.). You cannot calculate accurate levy figures until all values, including the state-

assessed values, are available. When calculating levies, it is important to have all preliminary

work done so the levy process can proceed without delay when you receive the state-assessed

values.

Increases in utility values from year to year must be tracked for the levy limit calculation, which

is discussed later in this manual.

Assessment Year/Tax Year

To complicate things a bit for laypersons, the tax system does not use normal years for

processing. In fact, three different years are used. The three years are current year, assessment

year, and tax year.

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• The current year is the regular calendar year.

• The tax year is the year taxes are due.

• The assessment year is the year that the value was determined for the tax year. By law,

the value of property on January 1, 2024, is the value for the assessment year 2024. In

assessment year 2024, the assessor's office determined the value of property for taxes due

in tax year 2025 (assessment year 2024 for tax year 2025).

New Construction

The value of new construction in each taxing district must be tracked for the levy limit

calculation, discussed later in this manual. Because not all increase in value is new construction,

it must be tracked separately from increases in value due to revaluation. New buildings are

treated differently than old buildings. First, all property, except new construction, is appraised at

its value on January 1 of the ASSESSMENT YEAR and is listed on the assessment roll by May

31. New construction, however, is appraised at its value on July 31 of the ASSESSMENT YEAR

and must be listed by August 31 of the ASSESSMENT YEAR. New construction is closely

linked to improvements needing building permits.

New construction located within a local tax increment finance area (LTIF), continues to be

considered new construction in the levy limit calculations, rather than increment value, which is

the difference between the base value of the increment area and the current year’s taxable value.

When property taxes are apportioned to the local government who implemented the tax

increment finance area, assessed value identified as new construction is treated as increment

value.

The “Before You Start” Checklist

Because of the many diverse elements that go into the levy process, it is helpful to make sure

each element is completed and ready to be included. The following list outlines most of these

elements and gives a brief explanation as to how they fit into the process.

We have divided the elements into two sections: parcel and district.

The number one rule is double-check everything! Take nothing for granted; start from scratch.

Be sure to check for any revisions to the RCWs or WACs. It is recommended that the person

calculating the levy limitations attend the Department’s two-day basic levy class or one-day

senior levy class each year.

Parcel Level Elements

A taxing district’s taxable value includes state-assessed property appraised by the Department.

Without these, you really can't do the calculations. Be sure to compare the values from last year.

If you are a small county, it may be possible to review on a parcel-by-parcel basis. Large

counties should look at the totals by tax code area. Double check!

The reduction from the appraised value of parcels to their taxable value before the levy

calculations can start. Double check with the board of equalization to ensure you have received

all the changes. Go back to your files. How many appeals can you account for? Double check! Is

there a very large taxpayer who appealed to the State Board of Tax Appeals? Does the difference

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between the taxpayer's value and the assessor's value exceed one-fourth of 1 percent of the total

assessed value of the property in the county? If it does, you have to reduce the taxable value of

the affected tax code areas (RCW 84.52.018). This is to reduce any financial burden to refund

those tax dollars if the taxpayer prevails.

Exemptions and Reduced Assessments: (Double check each one)

• Seniors/Disabled.

• Nonprofit.

• Head of Family.

• Home Improvement.

• Current Use and Designated Forest Lands.

(Remember the new applications—received in 2014 processed in 2015 for tax year 2016.)

• Historical Property.

• Multi-urban Family Exemptions.

Check the RCWs for any revisions regarding eligibility. These changes are discussed during the

Department’s yearly senior levy class.

Parcels that have multiple exemptions or partial exemptions need special attention, double check.

The Department sends a list of all non-profit exempt property every year. Compare the current

year’s list to last year's exemptions, and verify they were input correctly this year.

The appraisers said they were done with new construction values, but were the values entered?

Did the addition of new construction change the mix of levies in the TCA? For example, before

the new construction was the parcel considered wholly unimproved and was not subject to the

fire district’s regular levy, but now it is? Make sure to double check.

District Level Elements

Once the parcel level elements are ready, the district totals can be addressed.

First, check the tax code area map from the Department. Compare it to last year’s. It should show

all the annexations that occurred. Double check all the annexations are accounted for. Make sure

all the parcels have been changed to reflect their new tax code areas.

These must be updated first. Any changes in boundaries may influence the values summed to the

taxing district. The changes due to annexations are important to the levy limit and must be

tracked for each district.

Now we are ready to total the assessed value for each district. Look at last year's values, can you

account for the changes? Make sure to double check.

Total new construction for each district, does it look right? Make sure to double check!

Timber Assessed Value (TAV)

Timber assessed value is one of the many strange elements in the levy process. Under chapter

84.33 RCW, standing timber is exempt from ad valorem property tax. In place of the property

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tax is a harvest tax. Timber is taxed when it is harvested. The state gives some of this harvest tax

back to some taxing districts as value to reduce the levy rate.

The Department provides each assessor with county TAV and estimates of the number of acres

available for timber harvesting for each county and taxing district. Always double check!

A discussion of TAV and how to calculate district TAV appears later in this manual.

Certified Levy Requests for Districts:

• School.

• Hospital.

• County.

• Port.

• City.

• Park.

• Criminal Justice.

• Cemetery.

• Fire.

• Library.

• Regional Fire Protection Service Authority.

• PUD.

• Mosquito.

Are you sure you have all the certified levy requests for all districts? The county legislative

authority should have certified the levy requests to the assessor by the first Monday in December

and December 15. It may not hurt to check with the county legislative authority to make sure it

has certified all requests to the assessor’s office.

Now that you have all the taxing district’s levy requests, are they correct? You may want to

check with the auditor’s office to see what property tax elections occurred that may affect this

year’s levy calculations. It is in your best interest to scan the election results sheets and, better

yet, request a copy for your levy files.

Don't forget the joint districts you have with the counties next door. Make sure to communicate

with the adjoining county assessor(s)—either with the county with the greatest taxable value for

the district or the county where the district’s headquarters is located is responsible for

determining the unform levy rate. Communicate with both if you need to have the levy

information and parcel values on hand.

Now we can catch all those special assessment districts like weed, irrigation, drainage, mosquito,

and whatever else there might be. Did the local weed board change the per acre assessment? Was

there a change in the forest fire protection assessment from Department of Natural Resources?

Now is a good time to think about cross-training and in-depth expertise. Send two people to the

levy school. After all, who will check your work? Two pairs of eyes can be really helpful for

catching mistakes and it is a good way to double check.

If you have followed these simple steps, you can start the levy calculations. Remember, now it is

just a simple mathematical computation. All you have to do is follow the rules.

IMPORTANT DATE:

January 15: Last day to certify completed levies and tax roll to treasurer.

LEVIES ARE DONE!

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CHAPTER 3 – Types of Levies

3.1 Regular Property Tax Levies

Regular property tax levies are generally considered levies subject to the statutory limitations

described below in RCW 84.52.043. As long as the levy amounts remain within the rate limits the

law specifies and does not exceed the limitations imposed on levy growth, the taxing district

officials make the budget decisions and determine the size of the property tax levy. Most “regular”

property tax levies do not require approval of the voters. Review the following statutes, as they are

relevant to all regular levies, along with the statutes specifically enacted for a particular type of

regular levy. We reference the more specific statutes in the summaries of levy types that follow.

84.04.140 "Regular property taxes," "regular property tax levies." The term "regular property

taxes" and the term "regular property tax levy" shall mean a property tax levy by or for a taxing

district which levy is subject to the aggregate limitation set forth in RCW 84.52.043 and 84.52.050,

as now or hereafter amended, or which is imposed by or for a port district or a public utility

district. [1973 1st ex.s. c 195 § 88]

84.52.043 Limitations upon regular property tax levies. Within and subject to the limitations

imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and

personal property by the taxing districts hereafter named are as follows:

Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular

ad valorem tax levies upon real and personal property by the taxing districts hereafter named

are as follows:

(1) Levies of the senior taxing districts are as follows: (a) The levies by the state may not

exceed the applicable aggregate rate limit specified in RCW 84.52.065 (2) or (4) adjusted to the

state equalized value in accordance with the indicated ratio fixed by the state department of

revenue to be used exclusively for the support of the common schools; (b) the levy by any county

may not exceed $1.80 per $1,000 of assessed value; (c) the levy by any road district may not

exceed $2.25 per $1,000 of assessed value; and (d) the levy by any city or town may not exceed

$3.375 per $1,000 of assessed value. However, any county is hereby authorized to increase its

levy from $1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for general county

purposes if the total levies for both the county and any road district within the county do not

exceed $4.05 per $1,000 of assessed value, and no other taxing district has its levy reduced as a

result of the increased county levy.

(2) The aggregate levies of junior taxing districts and senior taxing districts, other than

the state, may not exceed $5.90 per $1,000 of assessed valuation. The term "junior taxing

districts" includes all taxing districts other than the state, counties, road districts, cities, towns,

port districts, and public utility districts. The limitations provided in this subsection do not apply

to: (a) Levies at the rates provided by existing law by or for any port or public utility district; (b)

excess property tax levies authorized in Article VII, section 2 of the state Constitution; (c) levies

for acquiring conservation futures as authorized under RCW 84.34.230; (d) levies for emergency

medical care or emergency medical services imposed under RCW 84.52.069; (e) levies to

finance affordable housing imposed under RCW 84.52.105; (f) the portions of levies by

August 2024  Property Tax Levies—Operations Manual   
 
39 
metropolitan park districts that are protected under RCW 84.52.120; (g) levies imposed by ferry 
districts under RCW 36.54.130; (h) levies for criminal justice purposes under RCW 84.52.135; 
(i) the portions of levies by fire protection districts and regional fire protection service 
authorities that are protected under RCW 84.52.125; (j) levies by counties for transit-related 
purposes under RCW 84.52.140; (k) the portion of the levy by flood control zone districts that 
are protected under RCW 84.52.816; (l) levies imposed by a regional transit authority under 
RCW 81.104.175;  (m) levies imposed by any park and recreation district described under 
RCW 84.52.010(3)(a)(viii);  (n) the portion of any levy resulting from the correction of a levy 
error under RCW 84.52.085(3); and (o) levies for county hospital purposes under RCW 
36.62.090. 
 
There are also a number of regular levies that do need voter approval from time to time. We list 
these in summaries following the non-voted regular levies. Typically, the same limitations apply 
to this levies as other regular levies.  
Levies for affordable housing, criminal justice, emergency medical services, and others are 
authorized for districts that see the need for these special services in their area. These levies 
require voter approval to start levying for a set number of years, often six to 10 years. When the 
initial levy term expires so do the levy limitations associated with that levy. If the voters approve 
a new levy, the levy limitations start out new again. 

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3.1.1 Non-voted Regular Levies

Cemetery District

RCW: 68.52.290 and 68.52.310 (Regular), 84.52.052 (Excess)

Maximum Statutory Levy Rate: $0.1125/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Junior

Affecting Levy Limits: Levy Limit Statutory Rate

$5.90 Certified Levy Amount

Excess Levies Authorized: General

Governing Body: Board of Cemetery District Commissioners. The board

consists of 3 commissioners, who are elected at large for 6-

year, staggered terms.

Purpose: To establish and operate cemeteries.

Notes: 2019 Legislation provides guidance on the withdrawal of

territory when there are no voters residing within the

territory subject to the withdrawal (RCW 68.54.130).

City Disincorporation District

RCW: 35.07.180

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: None

Governing Body: The elected receiver (RCW 35.07.120 and 35.07.130).

Purpose: To extinguish prior obligations.

Notes: None.

August 2024 Property Tax Levies—Operations Manual

City General Levy District

(Annexed to a fire or library district, or participates in a regional fire service authority)

RCW: 84.52.043 (Regular), 84.52.052 (Excess)

35.02.130, 35.02.180, 35.02.210, 35A.01.020, 35A.01.030

Maximum Statutory Levy Rate: $3.60/$1,000 Assessed Value plus an additional $0.225 for

fire fighter’s pension fund if applicable less amount of levy

made by fire or library district

Type of Levy: Regular

Type of District: Senior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: City Council

Purpose: General city expenses.

Notes: Also see Earmarked Funds section for funds that come out

of the city's levy. If a city is annexed to either a fire (RCW

52.04.081) or a library district (RCW 27.12.390), they are

allowed to levy up to $3.60, less the actual regular levy

made by the fire or library district. If the city has a fire

fighter’s pension fund, the $.225 rate is added to the city’s

$3.60 maximum statutory levy rate.

Cities participating in a regional fire service protection

district must reduce their statutory maximum levy rate by

the rate levied by the regional fire service protection

district. (RCW 84.52.044)

August 2024 Property Tax Levies—Operations Manual

City General Levy District

(Without annexation to a fire or library district)

RCW: 84.52.043 (Regular), 84.52.052 (Excess)

35.02.130, 35.02.180, 35.02.210, 35A.01.020, 35A.01.030,

35.13.256 (Benefit Assessment Charge)*

Maximum Statutory Levy Rate: $3.375/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: City Council

Purpose: General city expenses.

Notes: To enhance fire protection services, the city or town may

issue the benefit charge if they are annexing or, since 2006,

has annexed all or part of one or more fire protection

districts.

Cities participating in a regional fire service protection

district must reduce their statutory maximum levy rate by

the rate levied by the regional fire service protection district

(RCW 84.52.044).

2017 Legislative update – If voters approve the creation of

a fire district with the same boundaries of the city or town,

the city or town must reduce its general fund regular

property tax levy upon creation of the new fire district.

This does not alter the city or towns statutory maximum

levy rate since they are NOT annexed to the fire district.

August 2024 Property Tax Levies—Operations Manual

County General Levy District

RCW: 36.40.090 and 84.52.043 (Regular), 84.52.052 (Excess)

Maximum Statutory Levy Rate: $1.80/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: County Commissioners

Purpose: General county expenses.

Notes: Levy rate may be raised up to $2.475/$1,000 AV, if the

total levies for both the county and road district within the

county do not exceed $4.05/$1,000 AV, and no other taxing

district has its levy rate or amount reduced as a result of the

increased county levy rate or amount. The combined levy

cannot exceed the levy limit. (See Earmarked Funds,

Veterans’ Relief, and Mental Health.)

County Special Purpose Dissolved District

RCW: 84.55.135

Maximum Statutory Levy Rate: Same as district that was dissolved.

Type of Levy: Property tax or special assessment as authorized for the

dissolved district.

Type of District: Senior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: Same as district that was dissolved.

Governing Body: County Commissioners

Purpose: Provide services of a dissolved special purpose district

within the boundaries of the dissolved district.

Notes: County must assume responsibility of services previously

provided by the special purpose district. Special assessment

means any special assessment, benefit assessment, or rates

and charges imposed by the dissolved special purpose

district.

August 2024 Property Tax Levies—Operations Manual

County Road District

RCW: 36.82.040 and 84.52.043 (Regular), 84.52.052 (Excess)

Maximum Statutory Levy Rate: $2.25/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: County Legislative Authority

Purpose: Establishing, laying out, constructing, altering, repairing,

improving, and maintaining county roads, bridges, and

wharves.

Notes: See RCW 84.52.043 for required decreases.

County Ferry District

RCW: 36.54.130 (Regular), 36.54.130 (Excess)

Maximum Statutory Levy Rate: $0.75/$1,000 Assessed Value (counties with a population

of less than 1.5 million) OR

$0.075/$1,000 Assessed Value (counties with a population

of 1.5 million or more)

Type of Levy: Regular

Type of District: Junior

Affecting Levy Limits: Levy Limit Statutory Rate

1% Certified Levy Amount

Excess Levies Authorized: General

Governing Body: County Legislative Authority

Purpose: To provide passenger-only ferry service.

Notes: Only available in a county with a population over one

million and with a boundary on Puget Sound.

County Transit District

RCW: 84.52.140 (Regular)

Maximum Statutory Levy Rate: $0.075/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

Excess Levies Authorized: General

Governing Body: County Legislative Authority

Purpose: Expanding State Route 520 and transit-related purposes.

Notes: The county must have a population of 1.5 million or more

to make this levy.

August 2024 Property Tax Levies—Operations Manual

Fire Protection District

RCW: 52.16.130 (Regular), 52.16.140 (Regular), 52.16.160

(Regular), 84.52.125 (Protection from proration), and

84.52.130 (Excess)

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value

$0.50/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior/Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: Three commissioners (five if full-time paid, fire

department), six-year, staggered terms.

Purpose: To eliminate fire hazards and protect life and property.

Notes: If the district levies a benefit assessment (RCW 52.26.180)

they cannot levy the regular tax under RCW 52.16.160.

In 2002, Washington adopted a constitutional amendment

authorizing multi-year excess levies for fire protection

districts. As of 2005 legislation, fire districts may impose

up to $0.25/$1,000 AV outside of the $5.90 limit if that

amount would be prorated under RCW 84.52.010(3)(b)(vi).

If protected from $5.90 proration, the amount is subject to

early prorationing under the constitutional 1 percent

limitation.

Even though separate statutes address the three $0.50

levies, treat them one levy when calculating the levy limit.

The highest lawful levy will include the third $.50 levy

even if the district is levying a benefit assessment charge.

Fire districts participating in a regional fire service

protection district must reduce their statutory maximum

levy rate by the rate levied by the regional fire service

protection district (RCW 84.52.044).

2018 – Annexations whether the petition method or

election method, two or more fire districts joining a

regional fire service authority (RFA), fire districts merging,

or a fire district annexing into a RFA can be within a

reasonable proximity.

2019 – A new annexation method is available until January

1, 2021, allowing a fire district to annex territory when the

property is located within the external boundaries of the fire

district. The assessor must verify the property being

annexed has not been paying taxes to the fire district.

August 2024 Property Tax Levies—Operations Manual

Public Utility District

RCW: 54.16.080

Maximum Statutory Levy Rate: $0.45/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Levy Limit Certified Levy Amount

Excess Levies Authorized: None

Governing Body: A commission of three members in three commissioner

districts and five members in five commissioner districts.

Six-year, staggered terms for commissioners, other than

commissioners at large. Four-year staggered terms for

commissioners at large.

Purpose: To conserve water and power resources and to supply

public utility service, including water and electricity for all

uses.

Notes: General levy is exclusive of GO bond payments.

August 2024 Property Tax Levies—Operations Manual

Regional Fire Protection Service Authority

RCW: 52.26.030 (Formation), 52.26.050 (Service Plan),

52.26.060 (Service Plan Vote), 52.26.140(1)(a), (1)(b),

((1)(c) 1 full time employee required) & (2)

(Levy/Excess/Bonds), 52.26.220 Benefit Charges), and

84.52.044 (Limits)

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value

$0.50/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior/Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: As determined by the voted plan, consisting of elected

officials or the planning committee.

Purpose: To improve emergency response, share responsibility for

fire protection among government entities, gain efficiencies

in regional fire protection service delivery, and address

critical fire protection projects and emergency services.

Notes: Two or more fire protection jurisdictions, within a

reasonable proximity of each other, may join together to

form a regional authority.

To impose a levy or benefit charges under chapter 52.26

RCW, the regional authority must develop a service

authority plan a majority of voters approves. If a benefit

charge is made, the district cannot levy under RCW

52.26.140(1)(c).

Districts participating in a regional fire service protection

district (cities, towns, port, fire districts, and Indian tribes),

must reduce their statutory maximum levy rate by the rate

levied by the regional fire service protection district (RCW

84.52.044)

As of 2017 legislation (84.52.125), Regional Fire

Authorities may impose up to $0.25/$1,000 AV outside of

the $5.90 limit if that amount would be prorated under

RCW 84.52.010(3)(b)(vi). If protected from the $5.90

proration, the amount is subject to early prorationing under

the constitutional 1 percent limitation.

The highest lawful levy will include the third $.50 levy,

even if the district levies a benefit charge.

2018 – Removed reference to “adjacent” to “located within

reasonable proximity” when creating a RFA or annexing

territory.

August 2024 Property Tax Levies—Operations Manual

Horticultural District

RCW: 15.08.260, 15.08.270, and 15.09.131

Maximum Statutory Levy Rate: No $ limit/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Within County Levy Limits

Excess Levies Authorized: None

Governing Body: County Legislative Authority

Purpose: To provide additional funds to meet the expense of

inspecting and disinfecting nursery stock, fruits, vegetables,

horticultural or agricultural products, and horticultural

premises.

Notes: Levy comes out of county levy.

County Hospital District

RCW: 36.62.090

Maximum Statutory Levy Rate: $0.20/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior/Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

Excess Levies Authorized: None

Governing Body: County Legislative Authority of a county with a population

of two million or more.

Purpose: To establish, provide, and maintain hospitals for the care

and treatment of the indigent, sick, injured, or infirm.

Notes: 2024 legislation changes - Maximum levy rate reduced

from $0.50 to $0.20. Levy is not subject to the $5.90

aggregate levy limit and is no longer associated with the

county general levy.

August 2024 Property Tax Levies—Operations Manual

Public Hospital District

RCW: 70.44.060 (Regular), 84.52.052 (Excess)

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value

+$0.25/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior/Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: Three-member commission (can be increased to five or

seven) with staggered, six-year terms, elected from

designated districts or at large.

Purpose: To own and operate hospitals and other health care facilities

and provide hospital services and other health care facilities

for the residents of such districts and other persons.

Notes: For the Levy Limit calculation, consider the $.50 and $.25 as

one $.75 regular levy. The $.50 and $.25 have different

priorities in the pecking order for the $5.90 and 1 percent

limits. For more information, please see the pecking order in

either the Taxing Districts or Levy Limitations section.

Ch. 76, Laws of 2001 changed budget dates for hospital

districts, allowing public hearings to be held on or before

November 15. However, RCW 84.52.020 still requires a

taxing district to file its budget or estimate of amounts to be

raised by taxation to the county legislative authority by

November 30.

Land Conservation Futures Levy District

RCW: 84.34.230

Maximum Statutory Levy Rate: $0.0625/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Levy Limit 1% Certified Levy Amount

Excess Levies Authorized: None

Governing Body: Board of County Commissioners

Purpose: To acquire open space land or rights to future development.

Notes: This levy is in addition to the county general levy that is

authorized by RCW 84.52.043 and not subject to the $5.90

aggregate limit.

August 2024 Property Tax Levies—Operations Manual

Library District

(County Rural)

RCW: 27.12.050 (Regular), 27.12.222 (Bond Excess), and

84.52.052 (General Excess)

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior/Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: The county legislative authority appoints a five-member

board of trustees for staggered, five-year terms (RCW

27.12.190).

Purpose: To establish and maintain free public libraries.

Notes: Bond term limit extended to 20 years.

Library District

(Intercounty Rural)

RCW: 27.12.150 (Regular), 27.12.222 (Bond Excess), 84.52.056

(Cap. Project excess), and 84.52.052 (General Excess)

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior/Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: County legislative authorities jointly appoint five or seven

trustees to staggered, five or seven year terms (RCW

27.12.130).

Purpose: To establish and maintain free public libraries.

Notes: The district determines the levy rate and certifies the rate to

the county legislative authority (RCW 27.12.150). When

calculating the increase in levy capacity due to state

assessed utility value, be sure to compare the current year’s

total state assessed utility value of the district to the prior

year’s total state assessed utility value of the district to

determine if there is an increase in assessment. Do not

compare the state assessed utility value per county, and

then sum the individual differences for an increase or

decrease in utility value for the district.

Bond term limit extended to 20 years.

August 2024 Property Tax Levies—Operations Manual

Library District

(Island)

RCW: 27.12.420 (Regular), 27.12.222 (Bond Excess), 84.52.056

(Cap. Project excess), and 84.52.052 (General Excess)

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Senior/Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: Board of trustees appointed by the county legislative

authority (RCW 27.12.420).

Purpose: To establish and maintain free public libraries.

Notes: The district determines the levy rate and certifies the rate to

the county legislative authority (RCW 27.12.420).

Bond term limit extended to 20 years.

Library District

(Rural)

RCW: 84.52.063 (Regular), 84.52.052 (Excess), 84.52.056 (Cap.

project excess), and 27.12.222 (Bond Excess)

Maximum Statutory Levy Rate: $0.50/$1,000 Equalized Market Value

Type of Levy: Regular

Type of District: Senior/Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: None

Governing Body: See County or Intercounty Rural

Purpose: To establish and maintain free public libraries.

Notes: None

August 2024 Property Tax Levies—Operations Manual

Metropolitan Park District

RCW: 35.61.210 (Regular), 84.52.052 (Excess), 84.52.056 (Bond)

Maximum Statutory Levy Rate: $0.75/$1,000 Assessed Value unless stated otherwise in the

ballot title

Type of Levy: Regular

Type of District: Senior/Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: Five elected commissioners with six-year, staggered terms.

Purpose: To manage, control, improve, maintain, and acquire parks,

parkways, boulevards, and recreational facilities.

Notes: RCW 35.61.010 expanded where and how metropolitan

park districts may be created. It also drew a distinction

between districts created before or after January 1, 2002,

for purposes of prorationing under the $5.90 and 1 percent

limitations.

2011 Legislative Note – For tax years 2012-2017, any

metropolitan park district with a population greater than

150,000, may protect up to $0.25 of their levy outside of

the $5.90 limitation with voter approval. The protected levy

rate is subject to prorationing at different levels within the

constitutional one percent limitation depending on the

population of the metropolitan park district and population

of the county in which the district is located (RCW

84.52.120).

2017 Legislative Note – The voters can limit the purpose of

the metropolitan park district or set the maximum levy at

something less than $0.75 per $1,000 assessed value at the

time of forming the district.

2019 Legislative Note – SHB 2044 creates a method for a

city, town, or county to withdraw land from a metropolitan

park district or park and recreation district.

August 2024 Property Tax Levies—Operations Manual

River Improvement Assessment

(Flood Control Zone District)

RCW: 86.15.160 (Regular), 84.52.052 (Excess)

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: County Commissioners (RCW 86.15.050)

Purpose: To undertake, operate, and maintain flood control projects

of special benefit to specific areas of the county. To protect

life and property from floodwater damage. Abatement of

nuisances.

Notes: The regular levy is subject to an early proration, thus, it will

not take dollar rates away from other districts. The regular

levy may also be levied if dollar rates of other taxing units

are released.

Flood control zones in a county with a population of

775,000 or more and whose boundaries are coextensive

with the county may protect up to $0.25 of their levy

outside of the $5.90 levy limitation. The protected rate is

subject to early prorationing or elimination due to the

constitutional one percent limit.

As of January 1, 2018, a flood control zone within the

Chehalis River Basin, that is coextensive with a county,

may protect up to $0.25 of their levy outside of the $5.90

limitation (RCW 84.52.816).

August 2024 Property Tax Levies—Operations Manual

State Levy District

RCW: 84.52.043 and 84.52.065 (Regular) , 84.48.080

(Recomputation), 84.48.110 (5

preceding year), 84.52.067

(Disposition of Funds), and 84.48.120 (Extension of state

taxes)

Maximum Statutory Levy Rate: $3.60/$1,000 Equalized Market Value

$2.70/$1,000 Equalized Market Value (collection years

2018, 2020 and 2021)

$2.40 /$1,000 Equalized Market Value (collection year

2019 only)

Type of Levy: Regular

Type of District: Senior

Affecting Levy Limits: Levy Limit (except for collection years 2019 through 2021

for Part 1 of the levy and except for collection years 2018

through 2021 for Part 2 of the levy) Statutory Rate

Excess Levies Authorized: Upon Court Order

Governing Body: State Legislature

Purpose: To educate all children without distinction or preference on

account of race, color, caste, or sex.

Notes: The Department is responsible for levying the state

property tax for the support of the common schools.

Because of different assessment practices in the various

counties, the assessed value of property in a county may not

equal 100 percent of the true and fair value of the property.

To provide a uniform base upon which to impose the state

property tax, the Department equalizes the assessed values

of the various counties to true and fair value.

If the $3.60 aggregate rate limit is exceeded Part 1 and Part

2 levy rates will be proportionately reduced until the limit is

no longer exceeded.

August 2024 Property Tax Levies—Operations Manual

Port District

RCW: 53.36.020, 53.36.100, 53.36.070, 53.47.040 , 53.36.160

Maximum Statutory Levy Rate: $0.45/$1,000 Assessed Value for each type of levy

Type of Levy: Regular

Affecting Levy Limits: Levy Limit Certified Levy Amount

Excess Levies Authorized: Bond (RCW 53.36.030)

Governing Body: Three or five member port commission with commissioner

districts, except in King County where it elects

commissioners at large (RCW 53.12.010).

Purpose: To construct, acquire, and maintain harbor improvements,

rail, or motor vehicle transfer and terminal facilities, water

transfer and terminal facilities, air transfer or terminal

facilities, other storage and handling facilities. To acquire

and construct toll bridges, tunnels, and belt line railways.

To create industrial development districts and serve as their

governing body.

Notes: The $0.45 maximum levy rate in RCW 53.36.020 can be

exceeded when the levy is for the payment of principal and

interest of general bonded indebtedness.

Ports participating in a regional fire service protection

district must reduce their statutory maximum levy rate by

the rate levied by the regional fire service protection district

(RCW 84.52.044).

RCW 53.35.045 authorizes port districts to certify their

levy request to the county legislative authority on the first

Monday in December and set dates for other budget

processes.

EHB 1663, 2023 Legislation, allows functionally

consolidated port districts to levy a uniform levy rate in two

or more adjacent port districts when the port district is

county wide. Two thirds of the commissioners must

approve along with a majority voters in each district must

approve the functionally consolidated levy. The individual

districts cannot levy a separate levy unless it is for bonding

purposes.

August 2024 Property Tax Levies—Operations Manual

3.1.2 Voted Regular Levies

City Transportation Authority Area

RCW: 35.95A.100 (Regular) and 84.52.052 (Excess)

Maximum Statutory Levy Rate: $1.50/$1,000 Assessed Value

Type of Levy: Regular, voted

Affecting Levy Limits: Levy Limit (Not applicable to first levy imposed)

1% $5.90 Certified Levy Amount

Statutory Rate Ballot

Excess Levies Authorized: General and Bond

Governing Body: City Transportation Authority

Purpose: To pay all or any part of the cost of acquiring, designing,

constructing, equipping, maintaining, or operating public

monorail transportation facilities or contracting for the

services thereof, or to pay or secure the payment of all or

part of the principal of or interest on any general obligation

bonds or revenue bonds issued for authority purposes.

Notes: Voter authorization is required. Duration of the regular levy

to be imposed may be limited as specified in the ballot

proposition or may be unlimited.

Criminal Justice

RCW: 84.52.135

Maximum Statutory Levy Rate: Up to $.50/$1,000 Assessed Value depending on ballot

proposition language

Type of Levy: Regular, voted

Affecting Levy Limits: Levy Limit (Not applicable to first levy imposed)

Statutory Rate Certified Levy Amount 1%

Ballot

Excess Levies Authorized: None

Governing Body: County Legislative Authority

Purpose: To provide additional funding for criminal justice purposes

only.

Notes: Three-fifths majority required. Minimum favorable vote of

three-fifths of number of voters voting in last general

election. Up to six consecutive years in term. County

population must be 90,000 or less.

August 2024 Property Tax Levies—Operations Manual

Cultural Arts, Stadium and Convention District

RCW: 67.38.130 (Regular), 67.38.110, and 84.52.052 (Excess)

Maximum Statutory Levy Rate: Up to $0.25/$1,000 Assessed Value depending on ballot

proposition language

Type of Levy: Regular, Voted

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1% Ballot

Excess Levies Authorized: General and Bond

Governing Body: Governing body is appointed by County Legislative

Authority.

Purpose: To create or renovate and operate cultural arts, stadium,

and convention facilities in hopes of benefiting all the

citizens of this state and enhance the tourism industry's

ability to attract new visitors.

Notes: Voter authorization required every six years for regular

levy.

Cultural Access Program

RCW: RCW 84.52.821

Maximum Statutory Levy Rate: None

Type of Levy: Regular, voted (up to a seven-year consecutive period)

Affecting Levy Limits: Levy Limit (Not applicable to first levy imposed)

Certified Levy Amount 1% $5.90

Excess Levies Authorized: None

Governing Body: County Legislative Authority or City Council

Purpose: Provide local government a fiscal tool to provide access to

cultural programs.

Notes: Majority voter approval required in a special or general.

Minimum favorable vote of three-fifths of number of voters

voting in last general election. A county with a population

of 1.5 million or more may not impose this tax.

August 2024 Property Tax Levies—Operations Manual

Park and Recreation Service Area District

RCW: 36.68.520 (Excess), 36.68.525 (Regular)

Maximum Statutory Levy Rate: $0.60/$1,000 Assessed Value

Type of Levy: Regular, Voted

Type of District: Junior

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90 1% Ballot

Excess Levies Authorized: General and Bond

Governing Body: County Legislative Authority

Purpose: To finance the acquisition, construction, improvement, and

maintenance of park and recreational facilities the county

owns and other county parks administer.

Notes: Voter authorization required every six years.

Park and Recreation District

RCW: 36.69.140 and 84.52.052 (Excess), 36.69.145 (Regular)

Maximum Statutory Levy Rate: Up to $0.60/$1,000 Assessed Value depending on ballot

proposition

Type of Levy: Regular, Voted

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

$5.90* 1% Ballot

Excess Levies Authorized: General and Bond

Governing Body: Board of Park Commissioners. Five commissioners elected

from designated districts for staggered, four-year terms.

Purpose: To provide leisure time activities and recreational facilities

of a nonprofit nature as a public service to residents of the

district.

Notes: Voter authorization required every six years and is subject

to early proration. RCW 29A.36.210 contains the ballot

title requirements.

*Park and recreation districts on an island, located in King

County, are not subject to the $5.90 limit for tax years

2022-2026.

August 2024 Property Tax Levies—Operations Manual

Regional Transit Authority

RCW: 81.104.175

Maximum Statutory Levy Rate: $0.25/$1,000 Assessed Value

Type of Levy: Regular, Voted

Affecting Levy Limits: Levy Limit Certified Levy Amount

1% Ballot Statutory Rate

Excess Levies Authorized: None

Governing Body: Members of the legislative authority (county or city)

proposing the district serve on the board.

Purpose: Provide high-capacity transportation service.

Notes: The regional transit authority levying this tax must include

a county with a population of 1.5 million or more. Simple

majority of the voters must approve this levy. A regional

transit authority district can assess only parcels wholly

located the district for property taxes it imposes.

August 2024 Property Tax Levies—Operations Manual

Emergency Medical Service District (EMS)

RCW: 84.52.069 (Regular)

Maximum Statutory Levy Rate: Up to $0.50/$1,000 Assessed Value depending on ballot

proposition language

Type of Levy: Regular, Voted

Affecting Levy Limits: Levy Limit (Does not apply to first levy imposed)

1% Statutory Rate Certified Levy Amount

Ballot

Excess Levies Authorized: General

Governing Body: Various

Purpose: To provide emergency medical services. It is not necessary

to form an emergency medical service district in order to

provide this type of service. Any county, city or town,

public hospital district, fire district or regional fire

protection service authority is considered a "taxing district"

with authority to levy the property tax levy for this purpose.

An EMS district may include both incorporated and

unincorporated areas within a county (RCW 36.32.480).

Notes: Super majority voter authorization is required for

initial levies. Continued six- or 10-year EMS levies require

a simple majority vote. Term length for levy is six years, 10

years, or permanent.

Upon voter approval an EMS district with a population

density of less than 1,000 per square mile may levy an

excess levy (RCW 84.52.052).

The boundary of a county with a population of 1.5 million

or more does not include the area located within a city that

has boundaries in two counties for EMS levy purposes.

The local assessed value of all property in the area of the

city within the county with a population greater 1.5 million

must be less than $250 million.

August 2024 Property Tax Levies—Operations Manual

Affordable Housing

RCW: 84.52.105 (Regular)

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value

Type of Levy: Regular, Voted

Affecting Levy Limits: Levy Limit Statutory Rate Certified Levy Amount

1% Ballot

Excess Levies Authorized: None

Governing Body: Various

Purpose: A county, city, or town may impose this levy for each year

up to 10 consecutive years to finance affordable housing for

very low-income households and affordable

homeownership, owner-occupied home repair, and

foreclosure prevention programs for low-income

households.

Notes: Voter authorization is required and the length of the levy is

up to 10 years. If both a county and a city or town within the

county impose this levy, it must reduce the levy of the last

jurisdiction to receive voter approval so the combined total

does not exceed $.50/$1,000 assessed value.

Airport District

RCW: 14.08.290

Maximum Statutory Levy Rate: $0.75/$1,000 Assessed Value

Type of Levy: Regular, Voted

Affecting Levy Limits: Levy Limits Statutory Rate Certified Levy Amount

$5.90 1% Ballot

Excess Levies Authorized: None

Governing Body: The board of county commissioners or upon petition an

elected three-member board of airport district

commissioners. Two-year, non-staggered terms (RCW

14.08.300).

Purpose: To establish and operate airports or other navigational

facilities.

Notes: Voter authorization is required.

August 2024  Property Tax Levies—Operations Manual   
 
62 
Excess levies are those that impose property taxes over and above the regular property tax levies 
described previously. They are in “excess” of the many limits we put on regular levies. Excess 
levies require not only voter approval; but many also require a 60 percent “super” majority for 
approval. The following statutes are relevant to most excess levies, but each type of excess levy also 
has other important statutes that you must consider. Those references are included in the following 
summaries.  
84.52.052  Excess levies authorized--When--Procedure.  
The limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 shall not 
prevent the levy of additional taxes by any taxing district, except school districts and fire 
protection districts, in which a larger levy is necessary in order to prevent the impairment of the 
obligation of contracts. As used in this section, the term "taxing district" means any county, 
metropolitan park district, park and recreation service area, park and recreation district, water-
sewer district, solid waste disposal district, public facilities district, flood control zone district, 
county rail district, service district, public hospital district, road district, rural county library 
district, island library district, rural partial-county library district, intercounty rural library 
district, cemetery district, city, town, transportation benefit district, emergency medical service 
district with a population density of less than one thousand per square mile, cultural arts, 
stadium, and convention district, ferry district, city transportation authority, or regional fire 
protection service authority. 
Any such taxing district may levy taxes at a rate in excess of the rate specified in RCW 84.52.050 
through 84.52.056 and 84.52.043 , or 84.55.010 through 84.55.050, when authorized so to do by 
the voters of such taxing district in the manner set forth in Article VII, section 2(a) of the 
Constitution of this state at a special or general election to be held in the year in which the levy 
is made. 
A special election may be called and the time therefore fixed by the county legislative authority, 
or council, board of commissioners, or other governing body of any such taxing district, by 
giving notice thereof by publication in the manner provided by law for giving notices of general 
elections, at which special election the proposition authorizing such excess levy shall be 
submitted in such form as to enable the voters favoring the proposition to vote "yes" and those 
opposed thereto to vote "no." 
84.52.056  Excess levies for capital purposes authorized. 
(1) Any municipal corporation otherwise authorized by law to issue general obligation 
bonds for capital purposes may, at an election duly held after giving notice thereof as required 
by law, authorize the issuance of general obligation bonds for capital purposes only, which does 
not include the replacement of equipment, and provide for the payment of the principal and 
interest of such bonds by annual levies in excess of the tax limitations contained in 
RCW 84.52.050 to 84.52.056, inclusive and RCW 84.52.043. Such an election may not be held 
more often than twice a calendar year, and the proposition to issue any such bonds and to 
exceed the tax limitation must receive the affirmative vote of a three-fifths majority of those 
voting on the proposition and the total number of persons voting at the election must constitute 
not less than forty percent of the voters in the municipal corporation who voted at the last 
preceding general state election. 
3.2  Excess Levies 

August 2024 Property Tax Levies—Operations Manual

(2) Any taxing district has the right by vote of its governing body to refund any general

obligation bonds of said district issued for capital purposes only, and to provide for the interest

thereon and amortization thereof by annual levies in excess of the tax limitations provided for in

RCW 84.52.050 to 84.52.056, inclusive and RCW 84.52.043.

(3) For the purposes of this section, "bond" includes a municipal corporation's obligation

to make payments to the state in connection with a financing contract entered into by the state by

or on behalf of a municipal corporation under chapter 39.94 RCW.

[ 2010 c 115 § 3]

3.2 Types of Excess Levies

Air Pollution Control District

RCW: 70.94.091

Maximum Statutory Levy Rate: $0.25/$1,000 Assessed Value

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot Certified Levy Amount

Excess Levies Authorized: General

Governing Body: Board of Directors composed of two county commissioners

designated by the county legislative authority and two

members appointed by the mayors of all the cities and

towns in the county. Those designated select agree upon a

fifth member. Multi-county boards have more members

(RCW 70.94.100).

Purpose: To provide for a coordinate statewide program of air

pollution prevention and control.

Notes: Voter authorization is required.

Library Capital Facility Area

RCW: 27.15.020

Maximum Statutory Levy Rate: No rate limit

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot Certified Levy Amount

Excess Levies Authorized: Bond

Governing Body: Three members of the county legislative authority from

each county in which the library capital facility area is

located (RCW 27.15.030).

Purpose: Financing and construction of capital library facilities.

Notes: The voters can approve the creation of the district and

funding in a single ballot measure during a general or

special election.

Medic One

Please see the Emergency Medical Service District Levy.

August 2024 Property Tax Levies—Operations Manual

Mosquito Control District

RCW: 17.28.100 (Time of Formation), 17.28.252 (General Excess

Levy), 17.28.260 (Bond Excess Levy)

Maximum Statutory Levy Rate: $0.50/$1,000 Assessed Value (General Excess Levy)

$0.25/$1,000 Assessed Value (One year levy at time of

formation)

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot Certified Levy Amount

Excess Levies Authorized: General and Bond

Governing Body: Board of trustees. Members serve two-year overlapping

terms (RCW 17.28.110 and 17.28.130).

Purpose: To control mosquitoes.

Notes: Boundaries established as of September 1 are used to levy

taxes for collection in the following year (RCW 84.09.030).

Public Facilities District

RCW: 36.100.050, 84.52.052 (Excess)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot Certified Levy Amount

Excess Levies Authorized: General and Bond

Governing Body: Board of Directors. The board consists of five to seven

members as provided in RCW 36.100.020.

Purpose: To acquire, construct, own, maintain, and operate sports,

entertainment, and convention facilities.

Notes: None.

August 2024 Property Tax Levies—Operations Manual

Rail District (County)

RCW: 36.60.040

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot Certified Levy Amount

Excess Levies Authorized: General and Bond

Governing Body: County Legislative Authority

Purpose: Used for operating or capital purposes involved with the

implementation or maintenance of a freight or passenger

rail system.

Notes: None.

Road and Bridge Service District

RCW: 36.83.030 and 36.83.040

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot Certified Levy Amount

Excess Levies Authorized: General and Bond

Governing Body: County Legislative Authority

Purpose: For providing and funding capital and maintenance costs

for any bridge or road improvement or for providing and

funding capital costs for any state highway improvement a

county or a road district has the authority to provide.

Notes: Voter authorization required. Levy length is one year for

general excess levy.

August 2024 Property Tax Levies—Operations Manual

School District Levies (Excess)

RCW: 84.52.053 and 84.52.0531 (Excess)

Maximum Statutory Levy Rate: $2.50/$1,000 Assessed Value Enrichment levy only

No $ Limit/$1,000 Assessed Value for other levies

Type of Levy: Excess

Affecting Levy Limits: Statutory rate, Per-pupil rate, and Certified levy amount,

for enrichment levies. All other levies Certified levy

amount.

Excess Levies Authorized: Enrichment, Bond, Transportation, Construction, and

Capital Project/Technology

Governing Body: School Board

Purpose: To educate all children without distinction or preference on

account of race, color, caste, or sex.

Notes: The excess levy in 84.52.053 can be one of the following:

• A two- to four-year enrichment levy. Limited to the

lesser of the voter approved amount, $2,500 per student

in districts with a student enrollment less than 40,000

(adjusted annually by inflation), $3,000 per student in

districts with student enrollment of 40,000 or more

(adjusted annually by inflation), or $2.50 per $1,000

assessed value. The statutory maximum rate limit and

per-pupil limit will be reduced when the State Auditor

finds a district is out of compliance with RCW

28A.150.276 and has not resolved the issue within one

year of their original finding.

• A two- to six-year levy authorizing the construction,

modernization, or remodeling of school facilities.

• An up to six-year technology capital project levy.

Voter authorization is required for the excess levies.

A district may have more than one enrichment (general)

levy at one time if the district’s levy base or maximum levy

percentage increases after the initial levy.

Chapter 28A.315 RCW – Addresses how levies for paying

the bonded indebtedness, extending any pre-existing excess

levy, and authorizes replacement or supplemental levies,

upon voter approval is handled when a school district is

found insolvent.

Sewer District

See Water-Sewer District

August 2024 Property Tax Levies—Operations Manual

Solid Waste Disposal District

RCW: 36.58.150 and 84.52.052

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot Certified Levy Amount

Excess Levies Authorized: General and Bond

Governing Body: County Legislative Authority (RCW 36.58.100)

Purpose: For funding solid waste disposal.

Notes: None.

Transportation Benefit District

RCW: 36.73.060 and 84.52.052

Maximum Statutory Levy Rate: No $ Limit / $1,000 Assessed Value

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot Certified Levy Amount

Excess Levies Authorized: General and Bond

Governing Body: County or City Legislative Authority

Purpose: To help address transportation needs.

Notes: One year limitation on levy.

Water – Sewer District

RCW: 57.04.030 and 57.04.050 (Excess at time of formation),

57.20.105 and 57.20.019 (LID Bonds), 84.52.052 (Excess)

Maximum Statutory Levy Rate: $1.25/$1,000 Assessed Value (Excess at time of formation)

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot Certified Levy Amount

Excess Levies Authorized: General and Bond

Governing Body: Three, five, or seven commissioners elected at large by

position for six-year, staggered terms (RCW 57.12.030).

Purpose: To furnish an ample supply of water for all uses, purchase

and maintain fire-fighting equipment, operate sewer

system, provide street lighting.

Notes: Effective July 1, 1997, water and sewer districts were

reclassified and became water-sewer districts. Until that

time, water districts were allowed a $.50 levy if the water

district maintained a fire department. The Laws of 1996

c230 § 1703 repealed that provision. Water-sewer districts

have no authority to have a regular levy.

August 2024 Property Tax Levies—Operations Manual

3.3 Benefit Assessment Districts

Benefit assessments, or special assessments, are not property taxes as defined and described

previously. They are special charges created to recover monies to pay for services or

improvements that have a particular, direct benefit to lands and their owners. Rather than basing

the charge on assessed value like property taxes, an assessment plan meant to charge amounts to

a parcel of property that reflects the actual benefit that property will receive determines benefit

assessments. These assessments are usually based on a flat-fee per parcel, an amount per acre, or

a combination of characteristics like these; rarely are they based on assessed value. Properties

can be charged in different amounts if the district authorities find different classes of property

benefit in different ways.

These assessments are spread across the tax rolls and collected much like regular and excess levy

amounts. They usually appear on the property tax statement and are confused with property

taxes. They are not subject to the same limits and procedures that control property tax levies. A

unique combination of statutes authorizes each assessment which you should review carefully.

Each type of special district may have a unique process for creating the assessment plan, for

appealing the amount of an assessment, or for interacting with government-owned properties.

3.3 Benefit Assessment Districts

Conservation District

RCW: 89.08.400 or 89.08.405

Maximum Statutory Not applicable

Levy Rate/Charge: $0.10 per acre maximum. $5 maximum per parcel in

counties with a population less than 1.5 million or $10

maximum per parcel in counties with a population 1.5

million or greater.

Alternative rates and charges: $0.10 per acre and or $5 per

parcel in counties with a population of 480,000 or less, $10

per parcel in counties with a population greater than

480,000, $15 per parcel in counties with a population

greater than 1.5 million.

Type of Levy: Benefit

Affecting Levy Limits: Statutory Rates

Excess Levies Authorized: None

Governing Body: County Legislative Authority has final approval of special

assessments.

Purpose: Activities and programs to conserve natural resources.

Notes: Special assessments may be imposed for a period or

periods each not to exceed 10 years in duration. Special

provisions apply to forest land. See RCW 89.08.400. The

2004 Legislature raised the maximum flat rate per parcel

charge from $5 to $10 in counties with population greater

than 1.5 million. The 2015 Legislature, adjusted the

maximum flat rate per parcel charge into three levels based

on the county’s population.

August 2024 Property Tax Levies—Operations Manual

Community Facility District

RCW: RCW 36.145 (Benefit Assessment)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Benefit

Affecting Levy Limits: Petition

Excess Levies Authorized: None

Governing Body: The legislative authority appoints a board of supervisors for

a three-year term or until it appoints a successor.

Purpose: To provide financing for community facilities and local,

sub regional, and regional infrastructure.

Notes: One hundred percent of all property owners must approve

the petition to create the district. Assessment can be based

on any method or combination of methods in chapter 35.44

RCW.

2019 Legislation (HB 1366) changed the term of the

special assessment to the lesser or 35 years or the full-term

of any bonds issued by or on behalf of the district to which

the assessments or other revenue of the district is

specifically dedicated.

Diking District

RCW: 85.05.090 (Benefit Assessment)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Benefit

Type of District: Junior

Affecting Levy Limits: Ballot

Excess Levies Authorized: None

Governing Body: Three commissioners elected for six-year, staggered terms

(RCW 85.05.085 and 85.38.070).

Purpose: To straighten, widen, deepen, and improve all rivers,

watercourse, or stream which cause overflow damage to the

land within the district and to construct and maintain the

necessary diking or drainage system to protect the land

from overflow.

Notes: Assessment based on benefit.

August 2024 Property Tax Levies—Operations Manual

Diking and Drainage District (Intercounty)

RCW: 85.24.250 (City may contribute from within their regular

levy.)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Junior

Affecting Levy Limits: Ballot

*Within City Levy Limit (RCW 85.24.250)

Excess Levies Authorized: None

Governing Body: Three commissioners elected for two-year, non-staggered

terms (RCW 85.24.070 and 85.38.070).

Purpose: To establish diking and drainage systems or erect flood

dams to prevent inundations on land located in two or more

counties.

Notes: RCW 85.24.210, Maintenance Levy, was repealed 1991 c

349 § 18.

Diking and Drainage Improvement District (Sewerage)

RCW: 85.08.230 (Preliminary Expenses), 85.08.530 (County,

City, or Town)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Junior

Affecting Levy Limits: Ballot

Excess Levies Authorized: None

Governing Body: A board of supervisors handles day-to-day affairs. The

board consists of two elected landowners within the district

plus the county engineer. Those elected serve four-year,

staggered terms.

Purpose: To construct and maintain improvements for drainage,

sewerage, and protection from river overflows.

Notes: RCW 85.08.230 levy is based on benefit.

August 2024 Property Tax Levies—Operations Manual

Drainage District

RCW: 85.06.090

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Benefit

Type of District: Junior

Affecting Levy Limits: Ballot

Excess Levies Authorized: None

Governing Body: Three elected commissioners (RCW 85.06.080).

Purpose: To establish a drainage system.

Notes: Assessment based on benefit.

Fire Protection District

Please see Fire Protection District under Regular Levies and Local Improvement Districts and

Benefit Charges.

Regional Fire Protection Service Authorities

Please see Regional Fire Protection Service Authorities under Regular Levies and Benefit

Charges.

Flood Control District (Intercounty)

RCW: 86.13.010 and 86.13.030

Maximum Statutory Levy Rate: $0.25/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Junior

Affecting Levy Limits: Within County Levy Limits

Excess Levies Authorized: None

Governing Body: Each county's Board of Commissioners (RCW 86.13.030).

Purpose: The fund is used to help the counties control flooding on a

river that is or shall be the boundary line between two

counties or its tributaries or outlet flows through parts of

two counties and has a history of flooding.

Notes: None.

Flood Control Zone

Please see the River Improvement Assessment.

August 2024 Property Tax Levies—Operations Manual

Forest Fire Protection Assessment & Landowner Contingency Forest Fire Suppression

Assessment

RCW: 76.04.610 and 76.04.630

Maximum Statutory Levy Rate: A flat fee assessment of $17.50 and $0.27 on each acre

exceeding 50 acres for forest fire protection assessment

(FFPA). The landowner contingency forest fire suppression

assessment cannot exceed $7.50 per parcel plus an

additional maximum per acre assessment of $0.15 per acre

on 50 or more acre parcels.

Type of Levy: Benefit

Affecting Levy Limits: None

Excess Levies Authorized: None

Governing Body: Department of Natural Resources (DNR)

Purpose: Fire protection.

Notes: Landowner contingency assessment is established by DNR

and may differ between parcels based on emergency fire

suppression cost.

FFPA - Minimum assessment is $17.50 to cover costs.

Covers unimproved land only. It is possible for taxpayers to

pay both fire protection and fire district assessments.

Property owners with multiple parcels may apply to the

DNR to have the assessments billed on a single parcel.

Horticultural Assessment District

RCW: 15.09.131 and 15.09.135

Maximum Statutory Levy Rate: No $ limit/$1,000 Assessed Value

Affecting Levy Limits: None

Governing Body: County Legislative Authority

Purpose: To fund the operating budget of a horticultural pest and

disease board

Notes: None.

August 2024 Property Tax Levies—Operations Manual

Intercounty Weed District

RCW: 17.06.060

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Excess

Type of District: Junior

Affecting Levy Limits: Ballot

Excess Levies Authorized: General and Bond

Governing Body: No person shall be eligible to hold the office of director

unless they are a qualified elector, resident, and landowner.

Three directors elected by landowning-qualified voters at a

special meeting of landowners called by the county

legislative authority, three-year terms.

Purpose: To control, prevent, and exterminate weeds found

detrimental to crops, fruit, trees, shrubs, foliage, or other

agricultural plants or produce (RCW 17.04.010).

Notes: None.

Irrigation District

RCW: 87.84.070

Maximum District Budget: $1.00/$1,000 Assessed Value

Type of Levy: Benefit

Type of District: Junior

Affecting Levy Limits: Ballot

Excess Levies Authorized: None

Governing Body: Three, five, or seven district directors (enlarged or

decreased by vote of qualified electors). Three-year,

staggered terms (RCW 87.03.075 and 87.03.080).

Purpose: To operate and maintain an irrigation system; purchase and

sell electric power for irrigation and domestic use; build

dams, canals, ditches, etc.; to provide domestic water, install

fire hydrants, and to construct, operate, and maintain sanitary

sewage collection and disposal system, including treatment

plants. In addition, an irrigation and rehabilitation district

may further the recreational potential of the area by

improving lakes and shorelines and modifying control

structures (RCW 87.03.015 and 87.84.050).

Notes: Irrigation districts are no longer included in the definition

of “local government” (RCW 84.34.310). Irrigation

districts can impose certain types of special benefit

assessments on classified farm and agricultural land and

timber land.

SSB 5460, 2023 legislation, limits a district’s budget to a

maximum of $1.00 per $1,000 assessed value unless a

majority of the voters approve a greater amount. The use of

assessed value may be used to determine assessment.

August 2024 Property Tax Levies—Operations Manual

Metropolitan Municipal Corporation District

RCW: 35.58.090 (Regular at time of Formation), 35.58.116

(General Excess), 35.58.450 (Bond Excess)

Maximum Statutory Levy Rate: $0.25/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Levy Limit District Budget Ballot

$5.90 1%

Excess Levies Authorized: General and Bond

Governing Body: Metropolitan Council (RCW 35.58.120)

Purpose: To enable cities and counties to act jointly to meet common

problems in order that the proper growth and development

of the metropolitan areas of the state may be assured and

the health and welfare of the people residing there may feel

secured.

Notes: For the GO bond excess levy, the amount is five percent of

the value of the district. Regular tax levy is limited to one

year from the time of formation.

Pest Control District

RCW: 17.12.050 and 17.12.080

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Benefit

Type of District: Junior

Affecting Levy Limits: None

Excess Levies Authorized: None

Governing Body: County Board of Commissioners (RCW 17.12.060)

Purpose: To control pests (RCW 17.12.010).

Notes: None.

August 2024 Property Tax Levies—Operations Manual

Reclamation District

RCW: 89.30.391 through 89.30.397

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Regular

Type of District: Junior

Affecting Levy Limits: Levy Limit District Budget Ballot

$5.90 1%

Excess Levies Authorized: None

Governing Body: Board of directors composed of a number of qualified

resident electors of the district, equal to the number of

director districts in the reclamation district (RCW

89.30.226 and 89.30.229).

Purpose: See RCW 89.30.007.

Notes: Voter authorization required.

River And Harbor Improvement District

RCW: 88.32.040 (Benefit Assessment), 88.32.140 (LID Bonds)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Benefit

Type of District: Junior

Affecting Levy Limits: Ballot

Excess Levies Authorized: None

Governing Body: County legislative authority requests the judge of U.S.

district court to name 11 reputable citizens and freeholders.

These persons, or a majority of them, are to act as the river

and harbor improvement for the county.

Purpose: To plan and fund river, lake, canal, or harbor

improvements.

Notes: None.

August 2024 Property Tax Levies—Operations Manual

Road Improvement District

RCW: 36.88.080 and 36.88.360 (Benefit Assessments), 36.88.190

and 36.88.260 (Local Improvement District)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Benefit

Type of District: Junior

Affecting Levy Limits: Ballot

Excess Levies Authorized: None

Governing Body: County Legislative Authority

Purpose: To acquire right of way and improve county roads

including necessary drainage facilities, bridges, culverts,

sidewalks, curbs and gutters, escalators or moving

sidewalks. In addition to constructing, operating, and

maintaining street road lighting systems, safeguards to

protect the public from open canals, flumes, and ditches.

Notes: None.

Weed District

RCW: 17.04.240

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Type of Levy: Benefit

Affecting Levy Limits: District Budget

Excess Levies Authorized: None

Governing Body: No person shall be eligible to hold the office of director

unless they are a qualified elector, resident, and landowner.

Landowning-qualified voters elect three directors at a

special meeting of landowners the county legislative

authority calls for. Directors have three-year terms.

Purpose: To control, prevent, and exterminate weeds found

detrimental to crops, fruit, trees, shrubs, foliage, or other

agricultural plants or produce (RCW 17.04.010).

Notes: SHB 1355, 2021 Regular Session, authorizes the county

legislative authority to determine the amount of weed

assessment or tax on state owned land.

August 2024 Property Tax Levies—Operations Manual

3.4 Earmarked Funds

Earmarked funds are generally levies created for very specific purposes or services. They may be

from within a district’s regular levy like the City Accident Fund, or they may be a small, stand-

alone levy for raising money to buy conservation property. In general, a district will devote the

funds raised to the specific purpose to which it dedicated the funds for, not for the day-to-day

operation of districts.

3.4.1 From another district levy

City Accident Fund District

RCW: 35.31.050 and 35.31.060 or 35A.31.060 and 35A.31.070

(For Code City)

Maximum Statutory Levy Rate: $0.75/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Within City Levy Limits

Excess Levies Authorized: None

Governing Body: City or Town Council

Purpose: To pay for any judgment, including interest and costs

against city or town, on account of personal injuries

suffered by any person as shown by transcript of the

judgment duly certified by the clerk.

Notes: Any surplus in the accident fund will be transferred to the

current expense fund.

City Emergency District

RCW: 35.32A.060

Maximum Statutory Levy Rate: $0.375/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Within City Levy Limits

Excess Levies Authorized: None

Governing Body: City Council

Purpose: To meet the expenses or obligations: (1) caused by fire,

flood, explosion, storm, earthquake, riot, act of God, act of

the public enemy, or any other such happening that could

have not been anticipated; or (2) for the immediate

preservation of order or public health or for the restoration

of public property which has been destroyed by an

accident; or (3) in settlement of approved claims for

personal injuries or property damages, exclusive of claims

arising from the operating of public utility owned by the

city; or (4) to meet mandatory expenditures required by

laws enacted since the last budget was adopted.

Notes: Only cities having a population of over 300,000 may

maintain an emergency fund.

August 2024 Property Tax Levies—Operations Manual

City Fire Fighter’s Pension Fund District

RCW: 41.16.060

Maximum Statutory Levy Rate: $0.225/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: In addition to City Levy Limits

Excess Levies Authorized: None

Governing Body: Fire Fighter's Pension Board

Purpose: Used to meet the demands of the municipality for fire

fighter's relief and pensions.

Notes: This levy is in addition to a city’s regular levy and cannot

cause harm to another district’s ability to levy. 2018

Legislation (SSB 5894) places restriction on how the city

can use these funds.

County Lands Assessment Fund District

RCW: 36.33.120 and 36.33.140

Maximum Statutory Levy Rate: $0.125/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Within County Levy Limits

Excess Levies Authorized: None

Governing Body: Board of County Commissioners

Purpose: To pay in full or part any assessment or installment of

assessments of drainage improvement districts, diking

improvements, and/or road improvements.

Notes: Levy comes out of county levy.

August 2024 Property Tax Levies—Operations Manual

County Mental Health District

RCW: 71.20.110

Maximum Statutory Levy Rate: No $ Limit /$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Within County General Levy Limits

Excess Levies Authorized: None

Governing Body: County Governing Authority

Purpose: To provide additional funds for the coordination and

provision of community services for persons with

developmental disabilities or mental health services.

Notes: Comes out of county general levy. Also, all or part of the

funds collected from the levy may be transferred to

Department of Social and Health Services for the purpose

of obtaining federal matching funds.

The levy amount may be based on a flat rate of $0.025 per

thousand dollars assessed value or the levy amount may be

increased or reduced in the same proportion as compared to

the prior year’s certified county general levy. The

earmarked fund rate may be more than or less than $0.025

per thousand dollars assessed value depending on the

difference between the current year’s and prior year’s

certified levy for the county general levy or may be less

than $0.025 per thousand dollars assessed value if the

county general levy is less than the certified request due to

chapter 84.55 RCW.

Flood Control

(County River Improvement Fund District)

RCW: 86.12.010

Maximum Statutory Levy Rate: $0.25/$1,000 Assessed Value

Type of Levy: Budget

Affecting Levy Limits: Within County Levy Limits

Excess Levies Authorized: None

Governing Body: County Commissioners (RCW 86.12.010)

Purpose: The fund is used to help a county control flooding.

Notes: Comes out of county's levy.

River Improvement Fund (County) District

See Flood Control, County (River Improvement) in the Benefit Assessment Districts Section.

August 2024 Property Tax Levies—Operations Manual

Unclassified City (Sewer Fund) District

RCW: 35.30.020

Maximum Statutory Levy Rate: $1.25/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Within City Levy Limits

Excess Levies Authorized: None

Governing Body: City council

Purpose: To pay for the construction of sewers and to keep these

sewers in good shape.

Notes: Levy comes out of city levy.

Veterans’ Relief Fund District (County)

RCW: 73.08.080

Maximum Statutory Levy Rate: $0.27/$1,000 Assessed Value

Type of Levy: Regular

Affecting Levy Limits: Levy Limit $5.90 1%

Must be within County General Levy Limits

Excess Levies Authorized: None

Governing Body: County Legislative Authority

Purpose: To create an assistance fund for the relief of honorably

discharged veterans and the indigent wives, husbands,

widows, widowers, and minor children of such relief

indigent or deceased veterans.

Notes: Comes out of county general levy. Minimum rate

$0.01125, although the county legislative authority may

levy a lesser amount if there are sufficient funds residing in

the veteran’s assistance fund, aka Soldiers and Sailors.

The Veterans’ Assistance Levy may be increased or

reduced in the same proportion as the regular county

property tax levy, as approved by the county legislative

authority.

August 2024 Property Tax Levies—Operations Manual

3.5 Local Improvement District Levies

Local improvement district assessments are those that are set up for a specific length of time with

an annual due date, a specified penalty interest rate, delinquent interest rate, and bond interest

rate. For instance, these districts can be for the establishment of sewer improvement, water

systems, roads, lighting, etc. The laws covering the specific type of district dictate the details of

collecting the assessment. The county legislative authority or a special district board of

commissioners administers the district. The county treasurer and the district involved agree upon

the annual due date.

3.5 Local Improvement Districts

City Local Improvement Guaranty Fund

RCW: 35.54.060

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Affecting Levy Limits: None

Excess Levies Authorized: None

Governing Body: City Council

Purpose: To guarantee the payment of its local improvement

bonds and warrants issued to pay for any local

improvement ordered in the city or town.

Notes: It is in addition to the city levy.

The city is not obligated. This becomes a lien on the

property.

City Local Improvement District (Lid)

(Lowlands and Waterways)

RCW: 35.56.190

Maximum Statutory Levy Rate: $0.75/$1,000 Assessed Value

Affecting Levy Limits: None

Excess Levies Authorized: None

Governing Body: City Council

Purpose: See RCW 35.56.010.

Notes: None

City Transportation Authority Area (Lid)

RCW: 35.95A.050

Maximum Statutory Levy Rate: No $ limit/$1,000 Assessed Value

Affecting Levy Limits: None

Governing Body: City Transportation Authority

Purpose: To finance public monorail transportation facilities and

to repay local improvement bonds.

Notes: None

August 2024 Property Tax Levies—Operations Manual

Community Renewal Area (Lid)

RCW: 35.81.190

Maximum Statutory Levy Rate: No $ limit/$1,000 Assessed Value

Affecting Levy Limits: None

Excess Levies Authorized: None

Governing Body: Community Renewal Agency (RCW 35.81.050)

Purpose: To pay in whole or in part the damages or costs of local

improvement and to pay local improvement bonds.

Notes: None

County Road Improvement District

Please see Road Improvement District under the Benefit Assessment Districts Section.

Fire Protection District (Lid)

RCW: 52.20.010 (Local Improvement District)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Affecting Levy Limits: None

Excess Levies Authorized: None

Governing Body: Three commissioners (five if full-time paid, fire

department), six-year staggered terms.

Purpose: To eliminate fire hazards and protect life and property

outside of incorporated cities and towns except where

such cities and towns have been annexed into the

district.

Notes: None

Flood Control Zone District

See Flood Control Zone District under Benefit Assessment Districts Section.

August 2024 Property Tax Levies—Operations Manual

Metropolitan Park District (Lid)

RCW: 35.61.220 (Local Improvement District)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Affecting Levy Limits: None

Excess Levies Authorized: General and Bond

Governing Body: Five elected commissioners with six-year, staggered

terms.

Purpose: A metropolitan park district may be created for the

management, control, improvement, maintenance, and

acquisition of parks, parkways, boulevards, and

recreational facilities. A metropolitan park district may

include territory located in portions or all of one or

more cities or counties, or one or more cities and

counties, when created or enlarged as provided in this

chapter.

Notes: None

Park And Recreation District (Lid)

RCW: 36.69.200 (Local Improvement Districts)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Affecting Levy Limits: None

Excess Levies Authorized: General and Bond

Governing Body: Board of Park Commissioners. Five commissioners

elected from designated districts for staggered four-year

terms.

Purpose: To provide leisure time activities and recreational

facilities of a nonprofit nature as a public service to

residents of the district.

Notes: None

August 2024 Property Tax Levies—Operations Manual

Port District (Lid)

RCW: 53.08.050 and 53.20.040 (Local Improvement District)

Maximum Statutory Levy Rate: No $ Limit/$1,000 Assessed Value

Affecting Levy Limits: None

Excess Levies Authorized: Bond

Governing Body: Three or five member port commission with

commissioner districts, except in King County where

commissioners are elected at large (RCW 53.12.010).

Purpose: To construct, acquire, and maintain harbor

improvements, rail, or motor vehicle transfer and

terminal facilities, water transfer and terminal facilities,

air transfer or terminal facilities, other storage and

handling facilities. To acquire and construct toll bridges

and tunnels and belt line railways. To create industrial

development districts and serve as their governing body.

Notes: None

River And Harbor Improvement District

Please see River and Harbor Improvement under the Benefit Assessment Districts Section.

Sewer District (Lid)

See Water-Sewer District.

August 2024 Property Tax Levies—Operations Manual

3.6 Benefit Charges

Fire District Benefit Charges

RCW: 52.18.010 (Authorization), 52.18.065 (Limit on

Property Tax), 52.18.010, 52.18.020, 52.18.090

(Exemptions)

Maximum Total Amount: 60 percent of the district's operating budget for the year

in which the fee is collected.

Governing Body: Fire District – Three commissioners (five if full-time

paid, fire department), six-year staggered terms.

Purpose: To eliminate fire hazards and protect life.

Notes: Fire protection districts imposing a benefit charge are

not allowed to levy taxes under RCW 52.16.160. Also,

qualified senior citizens and disabled persons are

exempt from a portion of this charge (RCW 52.18.090).

An initial benefit charge requires supermajority (60

percent) voter approval and may be for six or fewer

years. A continued six or 10 consecutive year benefit

charge requires a simple majority (50 percent) voter

approval. A permanent charge requires supermajority

(60 percent) voter approval and can only occur after an

initial six-year charge has been approved. To qualify as

a continued charge, there must not be a break between

the levies, but the amount of the charge can change

between years. Elections must occur during a general or

special election.

2017 Legislation exempts the following tax-exempt

properties from benefit charges: housing authorities

(RCW 35.82.210), nonprofit homes for the aging (RCW

84.36.041), nonprofit emergency housing (RCW

84.36.043), nonprofit sheltered workshops (RCW

84.36.350), very low income (RCW 84.36.560),

nonprofit/developmental disabilities (RCW 84.36.042),

and state housing finance commission (RCW

84.36.135).

August 2024 Property Tax Levies—Operations Manual

Regional Fire Protection Service Authority Benefit Charges

RCW: 52.26.180 (Authorization & Exemption), 52.26.190

(Exemption) 52.26.240 (Limitation) and 52.26.270

(Exemption)

Maximum Total Amount: Limited by the voter-approved plan.

Governing Body: As determined by the voted plan, consisting only of

elected officials.

Purpose: To improve emergency response, share responsibility

for fire protection among government entities, gain

efficiencies in regional fire protection service delivery,

and address critical fire protection projects and

emergency services.

Notes: Regional fire protection service authorities imposing a

benefit charge are not allowed to levy taxes under RCW

52.26.140(1)(c). Also, qualified senior citizens and

disabled persons are exempt from a portion of this

charge (RCW 52.26.270).

An initial benefit charge requires supermajority (60

percent) voter approval and may be for six or fewer

years. A continued six or 10 consecutive year benefit

charge requires a simple majority (50 percent) voter

approval. A permanent charge requires supermajority

(60 percent) voter approval and can only occur after an

initial six-year charge has been approved. There must

not be a break between the levies to qualify as a

continued charge, but the amount of the charge can

change between years. Elections must occur during a

general or special election.

2017 Legislation exempts the following tax-exempt

properties from benefit charges: housing authorities

(RCW 35.82.210), nonprofit homes for the aging (RCW

84.36.041), nonprofit emergency housing (RCW

84.36.043), nonprofit sheltered workshops (RCW

84.36.350), very low income (RCW 84.36.560),

nonprofit/developmental disabilities (RCW 84.36.042),

and state housing finance commission (RCW

84.36.135).

August 2024 Property Tax Levies—Operations Manual

City/Town Fire Protection Benefit Charges

RCW: 35.13.256 (Authorization & Exemptions)

Maximum Total Amount: Voters approve the maximum percentage, up to 60

percent, of the department’s operating budget for the

year in which the fee is collected.

Governing Body: City or Town – City or town council.

Purpose: To eliminate fire hazards and protect life.

Notes: See RCW 35.12.256 for a listing of property exempt

from the benefit charge such as qualified senior citizens

and disabled persons are exempt from a portion of this

charge, housing authorities (RCW 35.82.210), very low

income (RCW 84.36.560), personal property, and some

real property improvements based on ownership.

A city or town must be in the processing of annexing

or, since 2006, has annexed all or part of one or more

fire protections districts before they can levy this

charge.

An initial benefit charge requires supermajority (60%)

voter approval and may be for six or fewer years. A

continued benefit charge requires a simple majority

(50%) voter approval and must be for six consecutive

years. To qualify as a continued charge, there must not

be a break between the levies, but the amount of the

charge can change between years.

August 2024 Property Tax Levies—Operations Manual

CHAPTER 4 – Regular Levy Limitations

INTRODUCTION

Most regular levies are not voted on by the public but remain subject to several specific legal

limitations:

• Certified levy request amount.

• Amount authorized by the resolution/ordinance.

• Statutory dollar rate limit.

• Levy limit (aka 101 percent growth limit).

• $5.90 aggregate limit.

• One percent constitutional limit.

We examine each of these limitations in the following pages. Not every levy is subject to each of

these limitations. We provide a summary guide to levies and limits in Chapter 5, “Taxing

Districts.” However, all levies—regular or excess—voted or non-voted—are subject to the

constitutional requirement for uniformity.

UNIFORMITY

The Constitution requires that all taxes on real estate be uniform within a taxing district. This

requires that all taxes imposed by any taxing district must be the same on property of the same

market value. The one exception to this is for agricultural, timber, and open space land. The

Constitution authorizes assessors to value these lands on the basis of their current use rather than

fair market value.

4.1 District Budgets or Estimates of Tax to be Raised

The district’s budget is one of the limitations on taxation, although there are other rules and laws

that limit the taxing districts' rates and protect the taxpayer. If the commissioners or council

members of the district can provide the necessary services without taxing the full amount, then the

taxpayers' burden is reduced.

Taxpayers feeling aggrieved by a levy imposed, except levies authorized by the voters, may appeal

the levy to the Department. The taxpayer must make this appeal in writing with the county auditor

where the taxing district is located no later than 10 days after the district makes the levy, i.e., adopts

the resolution or ordinance setting the amount they wish to levy (RCW 84.08.140).

Under RCW 84.52.020, most taxing districts that collect regular levies, must certify their budget or

estimates of amounts to be raised by taxation to the county legislative authority by November 30 of

the assessment year. If the district has authority to levy their property tax directly to the assessor, the

certification must be completed by November 30. Taxing districts make this certification in a

August 2024 Property Tax Levies—Operations Manual

variety of ways depending on the practice within each county. The Department provides a form

(REV 64 0100) as a format for this certification.

Under RCW 84.55.120, a taxing district, other than the state, must hold a public hearing to discuss

their revenue sources and possible property tax increases. If they decide to increase their levy

request compared to the prior year’s actual levy, they must adopt a resolution or ordinance stating

the dollar increase and percentage of change.

The county legislative authority must certify most taxing district’s levy amounts to the county

assessor on or before the first Monday in December and the levies for county purposes by

December 15 (RCW 84.52.070) of the assessment year before the assessor can determine the final

levy amounts and rates.

Property Tax Advisory 21.1.2021 has been adopted and describes the levy certification

requirements from the county legislative authority to the county assessor. If this certification is not

completed timely the county assessor may be required to limit the amount of property taxes levied

for a taxing district to the amount in the prior year’s certification.

4.2 Resolutions / Ordinances

The amount authorized by a district in their resolution or ordinance is another limitation on taxation.

When district officials need to increase their budget over the spending of the previous year, statute

requires them to pass one or more resolutions (or ordinances), separate from the certification noted

in Section 4.1. This resolution (or combination of resolutions) acknowledges the need for an

increase in the budget and describes the increase in terms of dollars and percentage over the

previous year’s actual levy. The resolution and ordinance are described in greater detail in RCW

84.55.120:

RCW 84.55.120 Public hearing — Taxing district's revenue sources — Adoption of tax

increase by ordinance or resolution.

(1) A taxing district, other than the state, that collects regular levies must hold a public

hearing on revenue sources for the district's following year's current expense budget. The hearing

must include consideration of possible increases in property tax revenues and must be held prior

to the time the taxing district levies the taxes or makes the request to have the taxes levied. The

county legislative authority, or the taxing district's governing body if the district is a city, town,

or other type of district, must hold the hearing. For purposes of this section, "current expense

budget" means that budget which is primarily funded by taxes and charges and reflects the

provision of ongoing services. It does not mean the capital, enterprise, or special assessment

budgets of cities, towns, counties, or special purpose districts.

(2) If the taxing district is otherwise required to hold a public hearing on its proposed

regular tax levy, a single public hearing may be held on this matter.

(3)(a) Except as provided in (b) of this subsection (3), no increase in property tax revenue

may be authorized by a taxing district, other than the state, except by adoption of a separate

ordinance or resolution, pursuant to notice, specifically authorizing the increase in terms of both

dollars and percentage. The ordinance or resolution may cover a period of up to two years, but

the ordinance must specifically state for each year the dollar increase and percentage change in

the levy from the previous year.

August 2024 Property Tax Levies—Operations Manual

(b) Exempt from the requirements of (a) of this subsection are increases in revenue

resulting from the addition of:

(i) New construction;

(ii) Increases in assessed value due to construction of wind turbine, solar, biomass, and

geothermal facilities, if such facilities generate electricity and the property is not included

elsewhere under this section for purposes of providing an additional dollar amount. The property

may be classified as real or personal property;

(iii) Improvements to property;

(iv) Any increase in the value of state-assessed property; and

(v) Any increase in the assessed value of real property, as that term is defined in

RCW 39.114.010, within an increment area as designated by any local government in

RCW 39.114.020 provided that such increase is not included elsewhere under this section. This

subsection (3)(b)(v) does not apply to levies by the state or by port districts and public utility

districts for the purpose of making required payments of principal and interest on general

indebtedness.

[2021 c 207 § 11; 2014 c 4 § 5; 2006 c 184 § 6;]

You can find a more detailed discussion of the resolution and ordinance requirements in section 4.4,

“The Levy Limit.” REV 64 0101 is the form the Department offers as a format for this

resolution. (See Appendix C – Forms and Publications.)

4.3 Statutory Dollar Rate Limits

Statutory dollar rate limits are specified for regular property tax levy rates for most types of

taxing districts in RCW 84.52.043(1) and several other statutes. We provide a more complete list

that includes the statutory references in Chapter 5 – Taxing Districts. The most common

districts and their limits are noted below:

State School (1) $3.60 Public Hospitals (4) $.50 + .25

County General (2) 1.80 Libraries .50

County Roads 2.25 Fire Dist. (5) .50 + .50 + .50

Cities (3) 3.375 EMS .50

Port Districts .45 PUD .45

Park & Recreation Districts .60 Cemetery .1125

NOTES:

1. The State School aggregate levy rate for collection years 2018, 2020, and 2021 was $2.70 per

thousand dollars true and fair market value. The aggregate rate for the 2019 collection year

was $2.40 per thousand dollars true and fair market value. The maximum aggregate levy rate

returned to $3.60 per thousand dollars assessed true and fair market value, for collection year

2022.

2. The county general levy may exceed $1.80 (up to $2.475) as long as the combined total of

the county general expense and the county road levy does not exceed $4.05 and no other

taxing district is adversely affected.

August 2024 Property Tax Levies—Operations Manual

3. A city may levy up to $3.60 if it is annexed to a library, annexed to a fire district, or

participates in a regional fire service protection authority, less the actual levy rate levied by

the library district, fire district, or regional fire service protection authority. If the city has an

earmarked fire fighter’s pension fund, they may levy an additional $.225 beyond the $3.375

or the $3.60 if annexed to a library or fire district or participates in a regional fire service

protection authority.

4. The regular public hospital levy limit is divided into two parts: the "first $.50" and an

"additional $.25" for a total of $.75. The purpose of this division is to allow for a clearly

marked $.25 reduction during prorationing should it become necessary to do so.

5. Fire districts may levy up to $1.50. As of July 23, 2017, fire districts are no longer required

to have a full-time, paid employee or that contract for the services of at least one full-time,

paid employee may levy up to $1.50. RCW 52.26.140 continues to require regional fire

protection service authorities to have a full-time paid employee to levy the third $0.50 levy.

The following chart further demonstrates statutory maximum base rate limits for city and towns:

Cities and Towns - Statutory Maximum Rate

Example No.

No Annexation

Annexed to a Fire District

Annexed to a Library

District

Participates in a Regional

Fire Protection Sercive

Authority (RFA)

Firefiighters' Pension Fund

Statutory Maimum Base

Rate

Deduction to Base Rate

1 X $3.3750

None

2 X X $3.6000

None

3 X X $3.3750

Less RFA's Actual

4 X X X $3.6000

Less RFA's Actual

5 X $3.6000

Less Fire's Actual

6 X X $3.8250

Less Fire's Actual

7 X $3.6000

Less Library's

Actual Rate

8 X X $3.8250

Less Library's

Actual Rate

9 X X $3.6000

Less Library's &

RFA's Actual Rate

10 X X X $3.8250

Less Library's &

RFA's Actual Rate

11 X X $3.6000

Less Library's &

Fire's Actual Rate

12 X X X $3.8250

Less Library's &

Fire's Actual Rate

RCW 84.52.043 Limitations upon regular property tax levies. Within and subject to the

limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon

real and personal property by the taxing districts hereafter named shall be as follows:

(1) Levies of the senior taxing districts are as follows: (a) The levies by the state may

not exceed the applicable aggregate rate limit specified in RCW 84.52.065 (2) or (4) adjusted

August 2024 Property Tax Levies—Operations Manual

to the state equalized value in accordance with the indicated ratio fixed by the state

department of revenue to be used exclusively for the support of the common schools; (b) the

levy by any county may not exceed $1.80 per $1,000 of assessed value; (c) the levy by any

road district may not exceed $2.25 per $1,000 of assessed value; and (d) the levy by any city

or town may not exceed $3.375 per $1,000 of assessed value. However, any county is hereby

authorized to increase its levy from $1.80 to a rate not to exceed $2.475 per $1,000 of

assessed value for general county purposes if the total levies for both the county and any

road district within the county do not exceed $4.05 per $1,000 of assessed value, and no

other taxing district has its levy reduced as a result of the increased county levy….

[2023 HB 1303 Section 5]

Note: RCW 84.52.043(2) deals with the aggregate limit discussed in the later section,

“$5.90 Aggregate Limitation.”

THE BALLOT— Excess Levies

Assessors can exceed the statutory limits only when the voters specifically approve such a measure.

Voter-approved property taxes are termed "excess" or "special" levies. These levies are approved in

terms of total dollars and are generally for only one year but can be for two to six years with respect

to school districts and fire protection districts and for as many as 30 years with respect to bond

retirement levies. Each year the assessor determines the rate necessary to raise the amount of money

approved in the current year and in previous years and adds those rates to the regular levy rate.

RCW 84.52.054 Excess levies – Ballot contents – Eventual dollar rate on tax rolls. The

additional tax provided for in Article VII, section 2 of the State Constitution, and

specifically authorized by RCW 84.52.052, 84.52.053, 84.52.0531, and 84.52.130, shall be

set forth in terms of dollars on the ballot of the proposition to be submitted to the voters,

together with an estimate of the dollar rate of tax levy that will be required to produce the

dollar amount; and the county assessor, in spreading this tax upon the rolls, shall

determine the eventual dollar rate required to produce the amount of dollars so voted

upon, regardless of the estimate of dollar rate of tax levy carried in said proposition. In

the case of a school district or fire protection district proposition for a particular period,

the dollar amount and the corresponding estimate of the dollar rate of tax levy shall be set

forth for each of the years in that period. The dollar amount for each annual levy in the

particular period may be equal or in different amounts. [2007 c 54 § 27]

More information about voter approved levies can be found in the Department’s online

Ballot Measure Requirements for Voted Property Tax Levies publication.

4.4 Levy Limit (101 Percent Limit)

The legislature introduced the levy limit in the 1970s, restricting the growth of regular levies. As

a result, the passage of Initiative 747 in 2001, reduced the allowable annual increases in levy

amounts from six percent to one percent. The King County Superior Court found Initiative 747

unconstitutional in June 2006. During the 2007 special legislative session, HB 2416 reinstated

the one percent levy limit for taxing districts. Chapter 84.55 RCW details this limitation. Two

key sections are as follows:

August 2024 Property Tax Levies—Operations Manual

RCW 84.55.010 Limitations prescribed. (1) Except as provided in this chapter, the levy

for a taxing district in any year must be set so that the regular property taxes payable in the

following year do not exceed the limit factor multiplied by the amount of regular property taxes

lawfully levied for such district in the highest of the three most recent years in which such taxes

were levied for such district, excluding any increase due to (e) of this subsection, unless the

highest levy was the statutory maximum rate amount, plus an additional dollar amount

calculated by multiplying the regular property tax levy rate of that district for the preceding year

by the increase in assessed value in that district resulting from:

(a) New construction;

(b) Increases in assessed value due to construction of wind turbine, solar, biomass, and

geothermal facilities, if such facilities generate electricity and the property is not included

elsewhere under this section for purposes of providing an additional dollar amount. The

property may be classified as real or personal property;

(d) Any increase in the assessed value of state-assessed property; and

(e) Any increase in the assessed value of real property, as that term is defined in

RCW 39.114.010, within an increment area as designated by any local government in

RCW 39.114.020 provided that such increase is not included elsewhere under this section. This

subsection (1)(e) does not apply to levies by the state or by port districts and public utility

districts for the purpose of making required payments of principal and interest on general

indebtedness.

(2) The requirements of this section do not apply to:

(a) State property taxes levied under RCW 84.52.065(1) for collection in calendar years

2019 through 2021; and

(b) State property taxes levied under RCW 84.52.065(2) for collection in calendar years

2018 through 2021.

[ESHB 1189, 2021 Regular Legislative Session]

RCW 84.55.0101 Limit factor -- Authorization for taxing district to use one hundred one

percent or less -- Ordinance or resolution. Upon a finding of substantial need, the

legislative authority of a taxing district other than the state may provide for the use of a

limit factor under this chapter of one hundred one percent or less. In districts with

legislative authorities of four members or less, two-thirds of the members must approve an

ordinance or resolution under this section. In districts with more than four members, a

majority plus one vote must approve an ordinance or resolution under this section. The

new limit factor shall be effective for taxes collected in the following year only.

[2007 sp.s. c 1 § 2; 1997 c 3 § 204 (Referendum Bill No. 47, approved November 4,

1997).]

The Legislature enacted RCW 84.55.092 in the late 1980s, allowing the levy limit for districts

other than the state to be based on the highest amount that assessors could have levied since 1985

and 1986. This act provided districts with the ability to “bank capacity,” removing an incentive

to always increase their levy by the six percent available under statute at the time.

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LEVY LIMIT CALCULATION— 101 Percent

In most instances, the assessor completes the calculation of the levy limit. The statutes authorize

a very limited number of taxing districts to compute their own levy limit and rate. Without

passage of a resolution/ordinance, taxing districts are allowed to levy only as much as in the

preceding year, plus an amount for new construction, improvements to property, newly

constructed wind turbines classified as personal property, solar, biomass, geothermal facilities, if

the facility is not state assessed, increases in the value of state-assessed property, and increases in

value within a local tax increment financing area. The population of the taxing district and the

implicit price deflator (IPD) dictates the number and types of resolutions or ordinances required

to use the 101 percent limit factor.

Taxing Districts with a Population of Less than 10,000

Unless a taxing district adopts a resolution/ordinance, the amount levied in the current year may

not exceed the amount levied in the preceding year plus additional funds for new construction,

improvements to property, newly constructed wind turbines, solar, biomass, geothermal

facilities, if the facility is not state assessed, increases in the value of state-assessed property,

increases in value within a local tax increment financing area, annexations, and refunds. By

adopting a resolution/ordinance, the district is allowed to increase its highest lawful levy by one

percent and increase their prior year’s amount actually levied by the lesser of the percentage

increase or dollar amount stated in the resolution/ordinance. A majority of the governing board

of the district must pass the resolution/ordinance. Adoption of the resolution/ordinance also

allows the district to bank levy capacity.

Taxing Districts with a Population of 10,000 or More

Again, without adoption of a resolution/ordinance, a taxing district’s current levy is limited to the

amount levied in the preceding year plus additional funds for new construction, improvements to

property, newly constructed wind turbines, solar, biomass, geothermal facilities, if the facility is

not state assessed, increases in the value of state assessed property, increases in value within a

local tax increment financing area, annexations, and refunds. Adoption of a resolution/ordinance

allows the district to increase its highest lawful levy by the lesser of one percent or the rate of

inflation as measured by the IPD and increase their prior year’s amount actually levied by the

lesser of the percentage increase or dollar amount stated in the resolution/ordinance. A separate

resolution/ordinance stating the district’s substantial need is required to increase the levy above

the IPD, but no more than one percent.

By adopting a resolution/ordinance, the district is allowed to increase its levy or bank levy

capacity up to the lesser of one percent or the IPD. The increase is calculated on the highest

lawful levy of the district since 1985. The highest lawful levy since 1985 does not include the

additional levy capacity due to increases in value within a local tax increment financing area.

The resolution/ordinance must state both the dollar and percentage increases above the amount

levied in the preceding year, and a majority of the governing board of the district must pass it.

Because the limit factor for local taxing districts with a population of 10,000 or more is the lesser

of 101 percent or 100 percent plus inflation (inflation is defined as the percentage change in the

IPD), a negative change in the IPD would result in a limit factor of less than 100 percent. For

example, if the percentage change in the IPD were -1.0 percent, the limit factor would be 100

percent less -1.0 percent for a limit factor of 99 percent.

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To increase its levy or bank levy capacity above the IPD, the district must demonstrate

substantial need and adopt a separate resolution/ordinance. With adoption of this second

resolution/ordinance, their highest lawful levy since 1985 may be increased up to one percent.

The resolution/ordinance must state the nature of the substantial need and the percentage

increase, and a supermajority (60 percent) of the governing board of the district must pass it. The

two resolutions/ordinances work together. Districts increasing their levies above the IPD should

state the total dollar and percentage increases in their resolution/ordinance.

Example #1 — Population of Taxing District is LESS than 10,000

Amount levied in preceding year: $200,000

Highest lawful levy since 1985: $200,000

Current levy request certification: $220,000

The following resolution/ordinance was passed by a majority of the district’s governing board:

Whereas, the Board of Commissioners of _____ Taxing District, after hearing and after duly

considering all relevant evidence and testimony presented, determined that _____ Taxing District

requires an increase in property tax revenue from the previous year, in addition to that resulting

from the addition of new construction and improvements to property, newly constructed wind

turbines, solar, biomass, geothermal facilities, if the facility is not state assessed, and any

increase in the value of a local tax increment finance area any increase in the value of state-

assessed property, in order to discharge the expected expenses and obligations of the district and

in its best interest; now therefore, be it

Resolved, by the Board of Commissioners of ______ Taxing District that an increase in the

regular property tax levy, in addition to the increase resulting from the addition of new

construction and improvements to property, newly constructed wind turbines, solar, biomass,

geothermal facilities, if the facility is not state assessed, any increase in the value of state

assessed property, and any increase in the value of a local tax increment finance area is hereby

authorized for the levy in the amount of $5,000 which is a percentage increase of 2.5 percent

from the previous year.

The levy is calculated as follows:

Step 1 Multiply: Highest lawful levy since 1985 $ 200,000

x 101% to increase by 1%* x 101%

Product $ 202,000

Step 2 Add: New Construction

x last Year’s Levy Rate $ 5,000

Step 3 Add: Increase in state-assessed property

x last year’s levy rate $ 1,000

Step 4 Add: Increment value (increase in LTIF area)

x last year’s levy rate $ 10,000

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Maximum allowable levy $ 218,000

Lesser of maximum allowable levy and the certified request amount $ 218,000

Highest Lawful levy for current year** $ 218,000

New highest lawful levy since 1985 (does not include LTIF increase) $ 208,000

*As referenced above, when the district’s population is less than 10,000 and they adopt a

resolution authorizing an increase over the prior year’s levy, the limit factor applied to their

highest lawful levy is 101 percent. The percentage and dollar increase stated in their

resolution/ordinance is applied to the amount of funds they actually levied in the prior year.

**Assuming the statutory maximum rate limit is greater $218,000.

Example #2 — Population of Taxing District is MORE than 10,000

Amount levied in preceding year: $510,000

Highest lawful levy since 1985: $510,000

Current levy request certification: $590,000

Implicit Price Deflator: 0.85%

The following resolution/ordinance was passed by a majority of the district’s governing board:

Whereas, the Board of Commissioners of ______ Taxing District, after hearing and after duly

considering all relevant evidence and testimony presented, determined that ______ Taxing

District requires an increase in property tax revenue from the previous year, in addition to that

resulting from the addition of new construction and improvements to property, newly

constructed wind turbines, solar, biomass, geothermal facilities, if the facility is not state

assessed, any increase in the value of state-assessed property, and any increase in the value of a

local tax increment finance area in order to discharge the expected expenses and obligations of

the district and in its best interest; now therefore, be it

Resolved, by the Board of Commissioners of ______ Taxing District that an increase in the

regular property tax levy, in addition to the increase resulting from the addition of new

construction and improvements to property, newly constructed wind turbines, solar, biomass,

geothermal facilities, if the facility is not state assessed, any increase in the value of state

assessed property, and any increase in the value of a local tax increment finance area is hereby

authorized for the levy in the amount of $2,550 which is a percentage increase of .5 percent from

the previous year.

A resolution showing substantial need was passed by a super-majority of the governing board:

Whereas, the Board of Commissioners of ______ Taxing District has determined that, due to

(substantial need) the Board of Commissioners finds that there is a substantial need to increase

the budget by 1 percent and to set the levy limit factor at 101 percent in the event this levy

capacity is needed in future years.

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The levy is calculated as follows:

Step 1 Multiply: Highest lawful levy since 1985 $ 510,000

x 101% to increase by 1% x 101%

Product $ 515,100

Step 2 Add: New construction

x last year’s levy rate $ 25,000

Step 3 Add: Increase in state-assessed property.

X last year’s levy rate $ 10,000

Step 4 Add: Increment value (increase in LTIF area)

x last year’s levy rate $ 30,000

Maximum allowable levy $ 580,100

Lesser of max. allowable levy and the certified levy request amount $ 580,100

Highest lawful levy for current year* $ 580,100

New highest lawful levy since 1985 (does not include LTIF increase) $ 550,100

*Assuming the statutory maximum rate limit is greater $580,100.

Because the resolution/ordinance demonstrating substantial need sets the levy limit factor at 101

percent, the highest lawful levy for the current year is calculated based on that percentage. This

is important for determining future years’ levies. In this manner, the district is able to bank

excess levy capacity.

RCW 84.55.015 Restoration of regular levy. .(1) If a taxing district has not levied for

the last seven calendar years and elects to restore a regular property tax levy, then the

amount of the first restored levy must result in a tax rate that does not exceed the

statutory rate limit applicable to the taxing district's regular property tax levy.

(2) If a taxing district has not levied for the last six or fewer calendar years and elects to

restore a regular property tax levy, then the first restored levy must not exceed the

maximum levy amount allowed by the levy limit that would have been imposed had the

taxing district continuously levied.

[HB 1303 2023 Regular Session]

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4.4.1 Effect of Boundary Changes on Levy Limit Calculations

Annexations: RCW 84.09.030

RCW 84.55.030

WAC 458-19-035

Consolidations and Mergers: RCW 84.09.030

RCW 84.55.020

WAC 458-19-030

Functionally consolidated port

districts: RCW 53.08.500

Newly formed taxing district: RCW 84.09.030

RCW 84.55.035

WAC 458-19-040

4.4.2 Levy Limit Lid-Lift

RCW 84.55.050 -- Election to Authorize Increase.

As a district applies the levy limit to its budget over the years, the allowable rate a district can levy

on taxpayers tends to drift downward from the maximum statutory levy rate. Occasionally, a district

will need to raise the levy limit in order to increase funds. A district may ask its voters to authorize

it to levy an amount that exceeds the limit factor or "lift the one percent levy lid." Lid lifts may

result in increasing the limit factor for one year or up to six consecutive years. The result of the limit

factor increase can temporarily or permanently impact future levy limit calculations.

Lid lifts may have specific conditions such as:

• Using the final lid lift levy amount for the purpose of computing subsequent levy limits (aka

a permanent levy lid lift).

• Limiting the number of years the increased levy capacity will be used.

• Limiting the purpose that the additional levy capacity will be used for.

• Set the levy rate to be used in the first year of the lid lift at a rate less than the district’s

statutory maximum levy rate.

• Taxpayers who qualify for a senior citizen/disabled person exemption (RCW 84.36.381)

may be exempt from the increased levy if the lid lift is for a county or city levy.

BALLOT MEASURES

A taxing district that wants to levy an amount in excess of the levy limit factor must first receive

approval by a majority of the district's voters. Slightly different provisions apply depending on

August 2024 Property Tax Levies—Operations Manual

whether the limit factor will be exceeded for a single year lid lift, or multiple year lid lifts, up to six

consecutive years.

Single Year Lid Lift:

• Allows a district to exceed the limit factor one time.

• Requires approval of a simple majority of voters.

• May be voted at a special or general election.

• Must be approved not more than 12 months prior to when the lid lift will be imposed.

• The ballot must contain the dollar rate imposed by the district for the first year of the lid lift.

• Is temporary unless the ballot specifically states the final levy will be used for future levy

limit calculations.

• The ballot of the proposition may place one or more of the following conditions on the lid

lift:

o The last levy under the lid lift will be used when calculating subsequent year’s

limitations. This makes the levy increase permanent.

o Limit the numbers of years the district will carry forward the increased levy

capacity.

o Limit the purpose the district will use the increased levy capacity for. If the district is

using the increase for bond redemption payments, it cannot make the increased levy

for more than nine years. The exception is the county in which the state capital is

located, Thurston County, they may use the increased levy capacity for a maximum

of 25 years.

o Set the first year’s levy rate at a rate less than the statutory maximum rate.

o Provide an exemption for the increased levy capacity to taxpayers who qualify for an

exemption under RCW 84.36.381, Senior Citizen/Disabled Person exemption. Only

cities and counties may use this condition.

Multiple Year Lid Lift:

• Allows a district to exceed the levy limit factor up to six times in consecutive years.

• The ballot proposition must contain the dollar rate imposed by the district for the first year

of the lid lift.

• The ballot proposition must contain the limit factor(s) or specific index(es) used to

determine the limit factor for years two through six of the lid lift.

• Requires approval of a simple majority of voters.

• May be voted at a primary or general election.

• Must be approved not more than 12 months prior to the first year of the lid lift.

• The title of the ballot must contain the limited purpose for the increased levy.

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• Is temporary unless the ballot specifically states the final levy will be used for future levy

limit calculations.

• The ballot proposition may place one or more of the following conditions on the lid lift:

o The last levy under the lid lift will be used when calculating subsequent year’s

limitations. This makes the levy increase permanent.

o Limit the numbers of years the district will carry forward the increased levy

capacity.

o Limit the purpose the district will use the increased levy capacity for. If the district is

using the increase for bond redemption payments, it cannot make the increased levy

for more than nine years. The exception is the county in which the state capital is

located, Thurston County, they may use the increased levy capacity for a maximum

of 25 years.

o Set the first year’s levy rate at a rate less than the statutory maximum rate.

o Provide an exemption for the increased levy capacity to taxpayers who qualify for an

exemption under RCW 84.36.381, Senior Citizen/Disabled Person exemption. Only

cities and counties may use this condition.

CALCULATION OF LEVY LIMIT AFTER ADOPTION OF A LID LIFT

Once voters approve the single year or multiple year levy lid, the assessor will proceed with the levy

limit calculation as follows:

Single Year or Multiple Year Lid Lift – Temporary Increase

With a temporary lid lift, the integrity of the levy limit calculation must remain intact. When a

temporary lid lift expires, based on terms of the proposition, the starting point for calculating the

levy limit in future years will be the amount allowed to the district as though a lid lift never

occurred. To maintain a "pure" levy limit figure each year a temporary lid lift is in effect, follow the

steps below:

Step 1 – First Year of Lid Lift:

1. Calculate both the levy limit amount and the maximum statutory rate amount as if the lid lift

had not occurred. The levy limit calculation is made as if the district levied the maximum

amount allowed under chapter 84.55 RCW during the year(s) of the levy lid lift. In other

words, the limit factor would be:

• 101 percent for districts with a population less than 10,000

• 100 percent + IPD for districts with a population 10,000 or more, not to exceed 101

percent; or

• The limit factor stated in the district’s substantial need resolution, if they adopted

one, but not more than 101 percent, for district with a population of 10,000 or more.

2. The LESSER of the levy limit and the statutory levy in Step 1 is what the district could have

levied if the voters had not approved the lid lift.

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3. Compare the LESSER of the limitations in Step 2 to the levy’s highest lawful levy since

1985 and carry forward the GREATER of those two amounts to the subsequent levy

calculations.

Step 2 – First Year of Lid Lift:

1. Calculate the levy amount based on the levy rate approved by the voters. If the district

requested a refund levy be made that can be added to the voter approved levy amount.

2. Calculate the levy amount based on the district’s statutory maximum levy rate.

3. Compare these two levy amounts to the district’s certified levy request.

The LESSER of these three levy amounts is the maximum amount of the levy.

The Department has interpreted the voter approved levy rate satisfies the requirement in RCW

84.55.120(3)(a), resolution/ordinance authorizing an increase compared to the district’s prior year’s

levy as this resolution or ordinance plays a factor in determining the levy’s limit factor that has been

exceeded by the voters.

Step 3 – Levy Calculations if the Lid Lift Expired After the First Year:

1. Calculate the subsequent levy limitations as if the lid lift had never occurred. Use the highest

lawful levy from Step 1, No. 3. Use the levy rate that would have been levied if the lid lift

had not occurred, not the prior year’s certified levy rate, to increase the addition of new

construction and improvements to property, newly constructed wind turbines, solar,

biomass, geothermal facilities, if the facility is not state assessed, increment value, and

any increase in the value of state-assessed property.

Step 4 – Levy Calculations if the Lid Lift Continues After the First Year:

1. Repeat Step 1, No. 1, 2, and 3, to determine the maximum levy that could have been

levied without the lid lift since this is a temporary lid lift.

2. Calculate all the levy limitations using the highest lawful levy and certified levy rate from

the prior year, with the lid lift.

3. Carry forward the lesser of the limitations from the prior step to the $5.90 and

Constitutional 1 percent aggregate limitation.

4. Continue Steps 3 and 4 until the lid lift expires.

Single Year Lid Lift – Permanent Increase

Step 1 – First Year of Lid Lift:

1. Calculate the levy amount based on the levy rate approved by the voters. If the district

requested a refund levy be made that can be added to the voter approved levy amount.

2. Calculate the levy amount based on the statutory maximum levy rate.

3. Compare these two levy amounts to the district’s certified levy request. The LESSER of

these three levy amounts is the maximum amount of the levy.

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The Department has interpreted the voter approved levy rate satisfies the requirement in RCW

84.55.120(3)(a), resolution/ordinance authorizing an increase compared to the district’s prior year’s

levy.

Step 2 – Year Following the Lid Lift:

1. Calculate the levy limitations based on the prior year’s levy limitations just like normal.

Multiple Year Lid Lift – Permanent Increase

Step 1 – First Year of Lid Lift:

1. Calculate the levy amount based on the levy rate approved by the voters. If a district

requested a refund levy be made that can be added to the voter approved levy amount.

2. Calculate the levy amount based on the statutory maximum levy rate.

3. Compare these two levy amounts to the district’s certified levy request.

The LESSER of these three levy amounts is the maximum amount of the levy.

The Department has interpreted the voter approved levy rate or limit factor satisfies the requirement

in RCW 84.55.120(3)(a), resolution/ordinance authorizing an increase compared to the district’s

prior year’s levy as this resolution or ordinance plays a factor in determining the levy’s limit factor

that has been exceeded by the voters .

Step 2 – Years Following the Initial Lid Lift:

1. Increase the levy’s highest lawful levy since 1985 by the limit factor approved by the voters.

This may be for up to five years after the initial lid lift year.

2. Proceed normally with the levy limitation calculations and levy the LESSER of the

limitations.

The Department has interpreted the voter approved limit factor satisfies the requirement in RCW

84.55.120(3)(a), resolution/ordinance authorizing an increase compared to the district’s prior year’s

levy as this resolution or ordinance plays a factor in determining the levy’s limit factor that has been

exceeded by the voters.

Lid lifts that provide for an exemption under RCW 84.36.381(temporary or permanent)

For the first year of the levy lid lift, break down the levy limit calculations as follows:

1. Determine the lesser levy limit amount, excluding the district’s certified levy request

amount, and rate as if the voters did not approve the levy lid lift.

2. Calculate the levy amount based on the rate approved by the voters.

3. Calculate the total levy amount for the levy. This is the levy amount to be collected from

property exempt from the lid lift and property subject to the lid lift. Compare this amount to

the district’s certified levy request amount and levy the lesser of these two amounts.

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4. Calculate the levy rates to be applied to the property that is exempt from the lid lift and the

property that is subject to the lid lift. You will use the greater of these two levy rates when

reviewing the $5.90 and Constitutional 1 percent aggregate levy limits.

It is very important to ensure you are using the correct taxable values when determining the levy

rates and levy amounts for property either subject to the lid lift or exempt from the lid lift. You will

need to determine the taxable value of the district as if the lid lift with the exemption had never

occurred and the taxable value subject to the lid lift increase. The difference between these two

taxable values is the taxable value subject to the district’s levy as if the lid lift had not occurred.

Let’s say the voters approved a single-year levy lid lift setting the levy rate at $1.45 per $1,000

assessed value, with a condition exempting property qualifying for an exemption under RCW

84.36.381 from the increased levy capacity. Let’s take a look at what the levy calculation will look

like using the following facts:

• Taxable value of the district - $3,200,000,000.

• $500,000,000 of the taxable value qualifies for an exemption under RCW 84.36.381.

• District’s prior year levy and highest lawful levy since 1985 - $4,000,000.

• District’s current years certified levy request - $6,000,000.

• District passed an ordinance authorizing an increase in their levy, $2,000,000 or 50

percent.

• District’s population is less than 10,000.

• District’s statutory maximum levy rate $1.80 per $1,000 assessed value.

• There is no new construction, increase in state assessed utility value, or LTIF

increase for this assessment year.

Step 1:

Complete the levy calculations as if the lid lift had never occurred to determine the levy rate that

will apply to property receiving an exemption under RCW 84.36.381:

• Determine the levy’s levy limit by increasing the highest lawful levy by the 101 percent

limit factor:

o $4,000,000 * 101% = $4,040,000

• Determine the statutory maximum levy amount:

o $3,200,000,000 * 1.80/1000 = $5,760,000

• Determine the levy amount authorized by the district’s ordinance increasing their property

tax over the prior year’s property tax:

o $4,000,000 + $2,000,000 = $6,000,000

• Compare the prior three levy amounts to the district’s certified levy request, $6,000,000, and

calculate a levy rate based on the lesser levy amount. This is the levy rate that will be

applied to the property exempt from the levy lid lift:

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o $4,040,000 / $3,200,000,000 * $1,000 = $1.2625 per $1,000 assessed value

Step 2:

Determine the levy amount approved by the voters using the taxable value subject to the lid lift. If

the district requested a refund levy be made that can be added to the voter approved levy amount.:

($3,200,000,000 - $500,000,000) * $1.45 / $1,000 = $3,915,000.

Step 3:

Determine the amount of taxes the levy will generate from the property subject to the lid lift and

exempt from the lid lift:

• $1.2625 * $500,000,000 / $1,000 = $631,250 (this is the amount from property exempt from

the lid lift.)

• $631,250 + $3,915,000 = $4,546,250 (this is the total levy amount.) Double check this

amount does not exceed the district’s certified levy request amount. If it does not, the rates

determined in this step and Step 2 are the rates you will include in the tax roll and apply to

the appropriate parcels. If it exceeds the certified levy request amount, you must reduce the

amount levied against the property that qualifies for the lid lift. See Step 4.

Step 4:

If the levy amount in Step 3 exceeds the district’s certified levy request, subtract the levy amount

from property exempt from the lid lift from the district’s certified levy request. This is the amount

that must be levied against the property subject to the lid lift. Divide the amount to be levied against

the property subject to the lid lift by the taxable value of property subject to the lid lift. This will be

the levy rate applied to those parcels.

The year following the first year of the lid lift, and all subsequent years, continue to calculate the

levy limitations as if the voters had never approved the lid lift until the lid lift expires. This is the

levy rate you will apply to property that remains taxable outside of RCW 84.36.381 and RCW

84.55.050. When calculating this portion of the district’s levy limitation, you will not include the

district’s certified levy request amount until later in the process.

When determining the highest lawful levy for the portion of the district’s levy subject to the lid lift

for the year following the lid lift and all subsequent years until the lid lift expires, you will carry

forward the levy amount the voters authorized, levy rate multiplied by the taxable value of the

district subject to the lid lift, $3,915,000 using our example. Increase that levy amount by the

appropriate limit factor as described in RCW 84.55.005 and 84.55.0101 or the limit factor/specified

index stated in the ballot title if the lid lift is a multi-year lid lift. You will use the actual levy rate

applied to the property subject to the lid lift from the prior year to increase the current year’s, new

construction, improvements to property, newly constructed wind turbines, and increases in state-

assessed property. When calculating this portion of the district’s levy limitation, you will not

include the district’s certified levy request amount until later in the process.

Next, you will calculate the amount to be levied from the property that is not subject to the lid lift

and add that amount to the lesser levy amount subject to the lid lift. Compare this amount to the

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district’s certified levy request amount to determine the final levy amount. If this amount exceeds

the district’s certified levy request amount, deduct the levy amount not subject to the lid lift from the

certified levy request amount. The difference between these two amounts represents the amount of

revenue from the property subject to the lid lift.

4.4.3 Banked Capacity

Banked capacity is the difference between the highest lawful levy that could have been made

under chapter 84.55 RCW and the actual levy that was imposed, less funds levied not subject to

the levy limit, such as refund levies. The amount of banked capacity changes each year because

the highest lawful levy under chapter 84.55 RCW and the actual levy are recalculated. Having

banked capacity for one year does not guarantee the district will have the same amount or more

the following year.

A district’s levy may contain revenue not authorized under chapter 84.55 RCW. Examples of

revenue outside of chapter 84.55 RCW include refund levies and levy error corrections. The levy

amounts for these purposes must be deducted from the total levy when calculating banked levy

capacity.

One way a district can protect their levy capacity is to pass the appropriate resolutions as

described earlier in this section.

If a district levies less than their highest lawful levy, they will have banked capacity. If a district

levies at their highest lawful levy, they will not have banked capacity.

When a district wants to use banked capacity, their resolution or ordinance must authorize a large

enough increase as compared to the prior year’s actual levy that will allow the district to levy up

to their highest lawful levy.

PLEASE NOTE: Lid lifts are NOT excess levies. A lid lift is simply a means of exceeding the

101 percent growth levy limit. Qualifying senior citizens are exempt from lid

lifts only to the extent they are exempt from regular levies and when this

condition is expressly stated in the lid lift ballot title.

If the voters approve limit factors to be used in years two through six of the lid

lift, additional resolutions or ordinances authorizing an increase in the levy

compared to the prior year are not necessary for those years. This only applies

to lid lifts that do not provide for a property tax exemption.

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4.5 $5.90 Aggregate Limit for Local Regular Levies

$5.90 AGGREGATE LIMIT FOR LOCAL REGULAR LEVIES

State law authorizes most taxing districts to levy a certain rate each year without voter approval;

these are commonly referred to as regular levies. All together, certain local regular levies cannot

exceed $5.90.

RCW 84.52.043(2) provides the combined limit on local regular levies.

PRORATION UNDER THE $5.90 AGGREGATE LIMIT

When this limitation is exceeded, the rates must be reduced or eliminated among the districts,

according to a statutory mechanism for reducing junior district rates. RCW 84.52.010 provides

the proration order to be followed.

When a county assumes the responsibility to provide services authorized by a dissolved special

purpose district, that levy is subject to the same provisions as the county’s general property tax

levy in regard to RCW 84.52.010 and RCW 84.52.043 (RCW84.55.135).

Some taxing districts may protect a portion of the levy rate from the $5.90 aggregate limit. RCW

84.52.125, fire districts and regional fire protection service authorities, and RCW 84.52.816,

flood control zone districts in a county with a population of 775,000 or more or a county within

the Chehalis River Basin that is coextensive with a county, may protect up to $0.25 per thousand

dollars of assessed value outside of the $5.90 limitation if their levy is subject to prorationing. If

a levy error has occurred starting with the 2024 tax year and thereafter, and the error is at no fault

of the taxing district, the statutory maximum rate limit may be exceeded. The portion of the levy

rate that exceeds that statutory maximum levy rate is outside of the $5.90 limitation. Be sure to

calculate all of the reductions, verifying that the TCA does not exceed $5.90 before you add back

the protected rate. Protecting this levy capacity is optional for the fire protection districts and

flood control zone districts. Be sure to have written confirmation from the district(s) if they want

to protect their levy amount before automatically adding the protected rate back into the levy

calculation.

Metropolitan park districts with a population of 150,000 or more may request voter approval to

protect up to $0.25 per thousand dollars of assessed value outside of the $5.90 aggregate levy

limitation. The ability for a metropolitan park district to protect up to $0.25 per thousand dollars

assessed value of their levy rate when the district is located in King County and has a population

less than 150,000 from the $5.90 limitation expired after the 2017 tax year.

Property tax levies for a park and recreation districts located on an island and in a county with a

population greater than 2,000,000 are not subject to the $5.90 aggregate limitation for tax years

2022 through 2026.

The table below summarizes the reduction order.

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$5.90 AGGREGATE LIMIT

PRORATION ORDER

(AFTER MAKING THE LEVY LIMIT CALCULATION)

RCW

84.52.010(3)(b)(i)

First:

Cultural Access Program 84.52.821

RCW

84.52.010(3)(b)(ii)

Second:

Park and Recreation District

(Ex. districts in King Co. on an island) 36.69.145

Park and Recreation Service Area 36.68.525

Cultural Arts Stadium and Convention District 67.38.130

City Transportation Authority 35.95A.100

84.52.010(3)(b)(iii)

Third:

Flood Control Zone*** 86.15.160

***Some Flood Control Zone Districts may protect up to $0.25 from

prorationing (RCW 84.52.160).

84.52.010(3)(b)(iv)

Fourth:

Public Hospital 70.44.060(6) ($.25)

Metropolitan Park 35.61.210 ($.25)*

Cemetery 68.52.310

All other junior taxing districts not otherwise mentioned

*Metropolitan Park District may protect by a vote.

84.52.010(3)(b)(v)

Fifth:

Metropolitan Park (Created on/after 1/1/02) 35.61.210 ($.50)

84.52.010(3)(b)(vi)

Sixth:

Fire District 52.16.140 ($.50)**

Fire District 52.16.160 ($.50)**

Fire Protection Service Authority 52.26.140(1)(b) ($.50)**

Fire Protection Service Authority (1 paid FTE) 52.26.140(1)(c) ($.50)**

**Fire Protection Districts and Fire Protection Service Authorities may

protect up to $0.25 from prorationing.

84.52.010(3)(b)(vii)

Seventh:

Fire District 52.16.130 ($.50)

Fire Protection Service Authority 52.26.140(1)(a) ($.50)

Library 27.12.050 & 27.12.150 ($.50)

Public Hospital 70.44.060(6) ($.50)

Metropolitan Park (Created before 1/1/02) 35.61.210 ($.50)

84.52.010(3)(a)

Eighth:

County General 84.52.043(1)(b)

County Road 84.52.043(1)(c)

City 84.52.043(1)(d)

County – Dissolved Special Purpose Levy 84.55.135

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Levies not subject to the $5.90 Aggregate Limit:

State School levies, Ports, Public Utility Districts, Emergency Medical Services,

Affordable Housing, Conservation Futures, County Ferry Districts, Criminal Justice,

Regional Transit Authority, Park and Recreation levies on an island in King County,

County Hospital, County Transit, and the portion of a levy rate in excess of a district’s

statutory maximum rate limit when a levy error correction has been made.

EXAMPLE OF THE $5.90 AGGREGATE LIMIT:

DISTRICT LEVY RATE / $1,000 AV

County General $1.7800

Road District $2.2400

Rural Library $0.5000

Fire District $1.0239

Public Hospital District $0.5500

Cemetery District $0.1100

$6.2039

Since the $5.90 limitation has been exceeded, the junior taxing districts are subject to reduction,

proration, and/or elimination using the order for the $5.90 limitation.

District Original Rate Reduced Rate

County General $1.7800 $1.7800

Road District $2.2400 $2.2400

Rural Library $0.5000 $0.5000

Fire District $1.0239 $0.8800

Public Hospital District $0.5500 $0.5000

Cemetery District $0.1100 $0.0000

Total $6.2039 $5.9000

The cemetery’s $0.1100 and the public hospital district’s additional $0.05 are eliminated first.

Since the $5.90 at this point is still exceeded by $0.1439, that amount is then reduced from the

fire district’s $1.0239.

Fire districts and regional fire service authorities have the unique option to “protect” a portion of

their second and/or third $0.50 levies from $5.90 proration. RCW 84.52.125 allows up to $0.25

of those levies to be levied outside of the $5.90 limit when the fire district or regional fire service

authority levies are reduced by proration at the sixth level on the chart above. The taxing district

must provide the county assessor a written statement that they wish to protect a portion of their

levy rate if it is subject to prorationing or elimination. In our example, those levy rates were

reduced by $0.1439. The $0.1439 can be restored after the $5.90 calculations to give the fire

district the full $1.0239 they originally requested.

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An example of how levies share in reductions when there are two or more levies at the same

priority level is demonstrated in Chapter 6.5. These proportional reductions are also referred to

as prorationing.

The Department has developed the Prorationing Worksheet for the $5.90 Aggregate Limit (REV

64 0097) to help in making these calculations.

4.6 1 percent Constitutional Limit

In 1972, voters adopted a constitutional limit of one percent. This limits the amount of property

taxes a taxing district may impose on an individual parcel (real or personal) of property without

voter approval to one percent of its true and fair value. The one percent limit applies to all

regular levies (except port and PUD levies). It does not apply to excess levies voters approved.

While the levy limit restricts the total revenue a taxing district collects, the one percent

constitutional limit applies directly to taxes individual property owners paid. This limit would

equate to a regular levy rate of $10.00 per $1,000 of assessed value if the property were assessed

at its true and fair value. Districts rarely approach the constitutional limit and to date they have

not exceeded it.

The one percent limit is based on true and fair value, unlike the $5.90 limit which is based on

assessed value. Levies subject to the one percent limit are those that are under the $5.90 limit

plus the state school levies at the local rate, emergency medical service levies, affordable

housing levies, county ferry, criminal justice, county transit, regional transit authority, all park

and recreation levies, the levy rate in excess of statutory maximum rate when correcting a levy

error at no fault of the taxing district, county hospital, and the conservation futures levy.

The assessor may exceed the one percent limit if approved by 60 percent of the voters voting on

the proposition, with a validation requirement that 40 percent of the voters voting in the last

general election vote “yes” for the current election. Exceptions to this includes school district

levies where statute requires only a 50 percent approval of voters no validation requirement.

These are excess levies.

A variety of situations can cause the one percent limit to be exceeded.

1. The county's indicated ratio results show the personal property ratio is higher than the

real property ratio by several points. The personal property ratio controls the limit,

because it is higher. The real property, by its volume, causes the state school levies to go

up. When a real or personal property ratio is low, the assessor must raise the state levy in

order to generate the same amount of money had the assessment ratios been at 100

percent.

2. Taxing districts are near their statutory rate.

3. Taxing districts are near their $5.90 limitation.

RCW 84.52.050 restates the one percent constitutional limit.

RCW 84.52.010(3) provides the proration order for levies not included in the $5.90 Aggregate

Limit but are subject to proration under the one percent constitutional limit.

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When a county assumes the responsibility to provide services authorized by a dissolved special

purpose district, that levy is subject to the same provisions as the county’s general property tax

levy in regard to RCW 84.52.010 and 84.52.043 (RCW 84.55.135).

CONSTITUTIONAL ONE PERCENT LIMIT PRORATION ORDER

(AFTER MAKING THE LEVY LIMIT CALCULATION AND PRORATING, IF NECESSARY, UNDER THE $5.90 LIMIT)

84.52.010(3)(a)(i)

First:

Rate in excess of the statutory maximum rate limit resulting from a levy error at

no fault of the taxing district 84.52.085(3) (no specific amount)

84.52.010(3)(a)(ii)

Second:

Flood Control Zone District, portion if any, protected from $5.90 proration

under 84.15.160 84.52.816 ($.25)

84.52.010(3)(a)

(iii)

Third:

County Transit 84.52.140 ($.075)

84.52.010(3)(a)

(iv)

Fourth:

Fire District 84.52.125 ($.25)*

RFA 84.52.125 ($.25)*

(*This rate is prorated only if previously protected from proration under the

$5.90 limit.)

84.52.010(3)(a)

(v)

Fifth:

Criminal Justice 84.52.135 ($.50)

84.52.010(3)(a)

(vi)

Sixth:

County Ferry District 36.54.130 ($.075 King County,

all other counties $0.75)

84.52.010(3)(a)

(vii)

Seventh:

Metropolitan Park (If protected under

the $5.90 Limit, district population must

be 150,000 or more) 84.52.120 ($.25)

84.52.010(3)(viii)

Eighth:

Park and Recreation District on island

in King County 36.69.145 ($.60)

84.52.010(3)(a)

(ix)

Ninth:

Conservation Futures 84.34.230 ($.0625)

Affordable Housing 84.52.105 ($.50)

Emergency Medical Services 84.52.069 ($.20)

County Hospital 36.62.090 ($.20)

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84.52.010(3)(a)

(x)

Tenth:

Emergency Medical Services 84.52.069 ($.30)

84.52.010(3)(b)(i)

Eleventh:

Cultural Access Program 84.52.821 (no rate limit)

84.52.010(3)(b)(ii)

Twelfth:

Park and Recreation District

(ex districts in King County on an island) 36.69.145 ($.60)

Park & Recreation Service Area 36.68.525 ($.60)

Cultural Arts Stadium and Convention

District 67.38.130 ($.25)

City Transportation Authority 35.95A.100 ($1.50)

84.52.010(3)(b)

(iii)

Thirteen:

Flood Control Zone (Portion of levy not

protected in 84.52.816) 86.15.160

84.52.010(3)(b)

(iv)

Fourteenth:

Public Hospital 70.44.060(6) ($.25)

Metropolitan Park 35.61.210 ($.25)

Cemetery 68.52.310 ($.1125)

All other junior taxing districts excluding exceptions)

84.52.010(3)(b)

(v)

Fifteenth:

Metropolitan Park (Created on/after 1/1/02)

(Portion not protected under $5.90) 35.61.210 ($.50)

84.52.010(3)(b)

(vi)

Sixteenth:

Fire Protection Service Authority (RFA) 52.26.140(1)(b) ($.50)

Fire District 52.16.140 ($.50)

RFA 52.26.140(1)(c) ($.50)

Fire District 52.16.160 ($.50)

84.52.010(3)b)

(vii)

Seventeenth:

Fire Protection Service Authority 52.26.140(1)(a) ($.50)

Fire District 52.16.130 ($.50)

Library 27.12.050 ($.50)

27.12.150

Public Hospital 70.44.060(6) ($.50)

Metropolitan Park (Created before 1/1/02) 35.61.210 ($.50)

84.52.010(3)(a)

Eighteenth:

County General 84.52.043(1)(b) ($1.80)

County Road 84.52.043(1)(c) ($2.25)

City 84.52.043(1)(d) ($3.375)

Regional Transit Authority 81.104.175 ($0.25)

County – Dissolved Special Purpose

Levy 84.55.135 (varies)

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84.52.010(3)(a)

Nineteenth:

State Levy Part 1 84.52.065 (local rate)

State Levy Part 2 84.52.065 (local rate)

Levies not subject to the one percent constitutional Limit: Ports, Public Utility Districts and voter

approved excess levies.

Constitutional One Percent Example: The personal property ratio is 90.4 percent, and the real

property ratio is 97.5 percent. In this example, we already calculated the $5.90 limit which

resulted in the following rates:

District Levy Rate

State School Part 1 $3.0700

State School Part 2 $0.8800

County General $1.7800

County Road $2.2400

Fire District $1.0239*

Library $0.5000

EMS $0.5000

Cemetery $0.0000**

Public Hospital $0.5000***

Conservation Futures $0.0625

Total $10.5564

• *Fire district protected the $0.1439 rate that exceeded the $5.90 limitation.

• **Rate eliminated due to the $5.90 limitation.

• ***Public Hospital’s rate was reduced by $0.0500 due to the $5.90 limitation.

The test to determine if the one percent limit has been exceeded is to ascertain the

effective rate. To do this, divide $10 by the higher of the real or personal property ratio.

$10.00/.975 = $10.2564 Effective Rate

This rate is one percent of market value. While this rate is over one percent of assessed value, it

is a valid rate. This rate ensures that no one is paying more than 100 percent of market value.

Since the effective rate is $10.2564, the one percent limit has been exceeded by $0.3000

($10.5564 – $10.2564 = $0.3000). The excess $0.3000 needs to be eliminated. The prorating

follows:

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DISTRICT ORIGINAL RATE PRORATED RATE

State School Levy Part 1 $3.0700 $3.0700

State School Levy Part 2 $0.8800 $0.8800

County General Levy $1.7800 $1.7800

County Road Levy $2.2400 $2.2400

Fire Protection $1.0239 $0.8800*

Library $0.5000 $0.5000

EMS $0.5000 $0.3810*

Cemetery $0.0000 $0.0000

Public Hospital $0.5000 $0.5000

Conservation Futures $0.0625 $0.0253*

Totals $10.5564 $10.2563**

*$0.3000 needs to be eliminated. (The “protected” $0.1439 fire district levy, and a

portion from the Conservation Futures Levy and Emergency Medical Service’s is

eliminated.)

**This rate is one percent of market value. Although this rate is over one percent of

assessed value, it is a valid rate.

The “protected” fire district levy ($0.1439) is eliminated in the third level of proration. The next

levies to be reduced are the Conservation Futures levy and EMS levy at the ninth level. Since

these levies are in the same level of protection, the rates must be reduced in the same proportion.

An example of how levies share in reductions when there are two or more levies at the same

priority level is demonstrated in Chapter 6.5. These proportional reductions are also referred to

as prorationing.

The Department has developed the Prorationing Worksheet for the One Constitutional Limit

(REV 64 0096) to help with these calculations.

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CHAPTER 5 – Taxing Districts

RCW 84.04.120, Taxing District, states:

"Taxing district" means and include the state and any county, city, town, port

district, school district, road district, metropolitan park district, regional transit

authority, water-sewer district or other municipal corporation, now or hereafter

existing, having the power or authorized by law to impose burdens upon property

within the district in proportion to the value thereof, for the purpose of obtaining

revenue for public purposes, as distinguished from municipal corporations

authorized to impose burdens, or for which burdens may be imposed, for such

purposes, upon property in proportion to the benefits accruing thereto.

RCW 84.52.050, Limitation of Levies, states in part:

"The term 'taxing district' for the purposes of this section shall mean any political

subdivision, municipal corporation, district, or other governmental agency

authorized by law to levy, or have levied for it, ad valorem taxes on property, other

than a port or public utility district."

RCW 84.69.010, Refunds, states:

"As used in this chapter, unless the context indicates otherwise:

(1) "Taxing district" means any county, city, town, port district, school

district, road district, metropolitan park district, water-sewer district, or other

municipal corporation now or hereafter authorized by law to impose burdens

upon property within the district in proportion to the value thereof, for the

purpose of obtaining revenue for public purposes, as distinguished from

municipal corporations authorized to impose burdens, or for which burdens

may be imposed, for such purposes, upon property in proportion to the

benefits accruing thereto."

5.1 Senior Taxing District

WAC 458-19-005 defines "Senior Taxing District" as the state (for support of common schools),

a county, a county road district, a city, or a town.

RCW 84.52.043(1) gives us the best statutory definition of senior taxing districts in the following

discussion:

"Within and subject to the limitations imposed by RCW 84.52.050 as

amended, the regular ad valorem tax levies upon real and personal

property by the taxing districts hereafter named shall be as follows:

(1) Levies of the senior taxing districts are as follows: (a) The levies by the

state may not exceed the applicable aggregate rate limit specified in

RCW 84.52.065 (2) or (4) adjusted to the state equalized value in

accordance with the indicated ratio fixed by the state department of

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revenue to be used exclusively for the support of the common schools; (b)

the levy by any county may not exceed $1.80 per $1,000 of assessed value;

assessed value; and (d) the levy by any city or town may not exceed

$3.375 per $1,000 of assessed value. However, any county is hereby

authorized to increase its levy from $1.80 to a rate not to exceed

$2.475 per $1,000 of assessed value for general county purposes if the

total levies for both the county and any road district within the county do

not exceed $4.05 per $1,000 of assessed value, and no other taxing district

has its levy reduced as a result of the increased county levy.

5.2 Junior Taxing District

RCW 84.52.043(2) Limitations upon Regular Property Tax Levies, in pertinent part, defines

“junior taxing districts” as:

"...The term 'junior taxing districts' includes all taxing districts other than the

state, counties, road districts, cities, towns, port districts, and public utility

districts."

Senior/junior taxing districts include the following:

• Fire Districts.

• Regional Fire Protection Service Authorities.

• Public Hospital Districts.

• Library Districts.

• Metropolitan Park Districts.

5.3 Joint Taxing District

WAC 458-19-005 defines a “joint taxing district” as a taxing district that exists in two or more

counties, but the term does not include the state nor does it include an intercounty rural library

district.

These districts are also known as intercounty or split districts. In order to achieve uniform levy

rates in the district, one county should be in charge of calculating the levy rate. Usually, the

county with the highest assessed value and/or the county with the district’s headquarters

calculates the levy rate (WAC 458-19-010).

When calculating the increase in levy capacity due to state assessed value for joint taxing

districts, be sure to compare the current year’s total state assessed value of the district to the prior

year’s total state assessed utility value of the district to determine if there is an increase in

assessment. Do not compare the state assessed value per county, and then sum the individual

differences for an increase or decrease in utility value for the district.

For more information, please see the index under specific districts.

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5.4 Local Improvement District

These are districts set up for sewer improvement, water systems, roads, lighting, etc. The county

legislative authority or a special district board of commissioners will administer the district.

RCW 84.34.310(4) defines Local Improvement District.

5.5 Benefit Assessment District

Assessment districts are formed to provide a specific service or benefit to lands contained within

their boundaries. They are empowered to levy an assessment to fund district operations or to

fund projects that fulfill the purpose for which the district was formed. Benefit assessment

districts are taxing districts whose charges are based on benefit rather than value.

RCW 84.34.310(6) defines Special Benefit Assessments.

5.6 Agreements Between Taxing Districts

RCW 39.67.010 Agreements Contingent on Property Tax Levy—Authorized.

5.7 Transfer of Funds Between Districts

RCW 39.67.020 Transfer of funds between taxing districts.

5.8 Taxing District Boundaries

RCW 84.09.030 Taxing district boundaries—Establishment.

RCW 84.09.037 School district boundary changes.

RCW 84.40.090 Taxing districts to be designated—Separate assessments. When real and

personal property is assessable in several taxing districts, the assessor must determine the

amount of assessment located within each taxing district. The exception to this statute is RCW

81.104.175, for regional transit authorities. The regional transit authority property tax can only

be imposed on property that is located wholly within the boundaries of the district.

5.9 Taxing District Budget Certification to the County Legislative Authority,

County Legislative Authority Levy Certification to the Assessor, and certification of

the Tax Roll

Most taxing districts must certify budgets or estimates of the amounts to be raised through

property tax to the county legislative authority on or before November 30. The county legislative

authority is then required to certify those requests to the county assessor on or before the first

Monday in December. The county legislative authority must certify the levy request amounts for

county purposes to the county assessor on or before December 15.

Cities with a population of 300,000 or more, and any other district authorized to certify their levy

request amount directly to the county assessor, must do so on or before November 30.

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To assist the taxing districts in completing their certification requirement, the Department has

created a Levy Certification form that taxing districts may choose to use when certifying their

request to the county legislative authority.

If the certification is made to the county assessor after the appropriate certification dates of

November 30, first Monday in December, or December 15, and the county assessor has certified

both locally assessed and state assessed utility values, for the current assessment year, to the

taxing districts at least 12 business days before November 30, the county assessor does not have

the authority to levy in excess of the district’s prior year’s request certified by the county

legislative authority. This language essentially places a consequence on the amount that can be

levied for a taxing district when the certifications to the county assessor is not made timely.

Prior to the levy consequence being added to RCW 84.52.070(3) in 1988, the Attorney General’s

Office wrote AGLO 1976 No. 70 stating that the certification deadlines are directory rather than

mandatory. In other words, the tasks must be completed, even if it is after the dates specified in

statute. It wasn’t until 1988 when the Legislature added the levy consequence language making

the deadline dates a mandatory date rather than a discretionary date.

The levy consequence only applies when the county assessor has completed their work timely

and the county legislative authority or taxing district who certifies their request directly to the

county assessor has not. If the county assessor does not complete their certification of

assessments timely, this does not relieve the county legislative authority from certifying the levy

requests to the county assessor on or before the first Monday in December and December 15, or

November 30 for districts who certify their requests directly to the county assessor. It simply

means there are no consequences when the certifications are made after the appropriate dates.

If no certification is made by a taxing district that has authority to levy directly to the county

assessor or on behalf of a taxing district by the county legislative authority the assessor does not

have the authority to levy any property taxes for that taxing district.

Statutory deadlines exist to provide a timely, orderly process for property taxation. When the

certification deadlines are missed there is a greater chance of the county assessor missing their

deadline to certify the tax roll to the county treasurer on January 15. The January 15 deadline is

also at risk when the certification deadlines are missed and a taxpayer appeals a taxing district’s

levy (RCW 84.08.140) once the county legislative authority have certified the levy requests as

these appeals can be made as late as 10 days after the levy certification is completed.

The assessor must certify the tax roll to the county treasurer on or before January 15, taking a

receipt from the county treasurer. The certification must include the following statement:

“I, . . . . . ., assessor of . . . . . . county, state of Washington,

do hereby certify that the foregoing is a correct list of taxes

levied on the real and personal property in the county of

. . . . . . for the year two thousand . . . . . .

Witness my hand this . . . . day of . . . . . ., 20. . .

. . . ., County Assessor”

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At the same time, the assessor is required to provide the county auditor with an abstract of the

tax roll showing the total amount of collectible in each of the taxing districts.

RCW 84.52.020 City and district budgets or estimates of amounts to be raised by taxation to be

filed with county legislative authority.

RCW 84.55.120 Taxing district's revenue sources.

RCW 84.52.070 Certification of levies to assessor.

RCW 84.52.030 References taxing districts are either authorized to levy on their own

behalf or have property taxes levied for them.

RCW 84.52.080 Extension of the tax roll to the county treasurer.

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CHAPTER 6 – Levy Issues

6.1 District Boundary Changes & Levies

When district boundaries are created or changed, a major issue for all parties, including the

assessor, is which boundaries are in effect for the next levy to be imposed. There are specific

deadlines for the setting of district boundaries to be used in deciding which properties are subject

to a district’s levy.

Usually, this issue depends on when the new boundaries are established. Boundaries are

considered established when the final step is taken to complete the district’s process of change.

For instance, when using the annexation petition method, the final step in annexation of an

unincorporated area to a city might be the city council passing an ordinance. The Department

considers the boundaries established when city council passes that ordnance.

If the annexation process were completed and boundaries “established” by the statutory deadline

in 2023, the 2023 levy for calculations would include the newly annexed property for the 2024

tax year. If the deadlines for establishing boundaries are not met in 2023, the property tax levy

would not use the new boundaries until the 2024 levy is calculated for collection in 2025. RCW

84.09.030 controls how boundary changes affect district levies. It is reprinted in full in our

earlier discussion of boundary changes in Chapter 2.9.

6.2 Boundary Changes and the Levy Limit Calculation

Annexations (RCW 84.55.030)

The act of a taxing district taking in part of another taxing district.

To calculate the levy limit in the first levy year following annexation:

a. Determine the levy limit and the levy rate for the annexing district based on the

levy limit amount, as though no annexation had occurred. This amount and rate

could exceed the district’s statutory maximum levy amount and rate. If it does, do

not reduce the rate at this point of the process as RCW 84.55.030 is not

addressing the statutory maximum levy rate for the levy. Rather, it is authorizing

the use of a levy rate that would have been used for the levy limit without

consideration of the annexation.

b. Multiply the current year’s assessed value of the annexed area of district by the

levy rate, as described in “a”, of the annexing district.

c. Add these amounts ("a" + "b") to arrive at the levy limit for the entire district.

See WAC 458-19-035 for an example.

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Annexations

Consolidations/Mergers

Newly formed taxing districts

*Rate set by parent district

levy limit calculation

*Combines highest lawful levy from

1985 plus additional revenue

from new construction, improvements,

newly constructed wind turbines, and

increases is state-assessed property.*

*Statutory Rate.

The levy limit does not apply

the first year.

Most beneficial when

higher rate annexes

lower rate

Highest lawful levy since 1985:

District #1

+ District #2

= Total Highest Lawful Levy

Example:

Dist. #1 Levy = $1.50

Dist. #2 Levy = $0.50

*Additional Revenue

District #1

+ District #2

= Total Additional Revenue

If Dist #1 Annexes #2

New Rate = $1.50

Total Highest Lawful Levy

x Limit Factor

+ Total Additional Revenue

= New Levy Limit

If Dist. #2 Annexes #1

New Rate = $0.50

Example:

Dist. #1 Highest Lawful Levy = $10,000 $5,000,000

Dist. #2 Highest Lawful Levy = $20,000 $4,000,000

$30,000

Dist. #1 Additional Revenue = $1,000

Dist. #2 Additional Revenue = $1,500

$2,500

Limit Factor 101%

$30,000 x 1.01 = $30,300 + $2,500

= $32,800

New Levy Limit for Consolidated/

Merged District

Consolidations (RCW 84.55.020)

Consolidation is combining two or more similar taxing districts into one taxing district, where

each consolidating district loses its identity.

The first regular property tax levy a taxing district makes after consolidation of two or more

districts shall not exceed:

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a. The limit factor multiplied by the sum of the highest lawful levy since 1985 that could

have been levied by each of the component districts*;

b. Plus the sum of each of the amounts resulting from multiplying the increase in the

addition of new construction and improvements to property, newly constructed wind

turbines, solar, biomass, geothermal facilities, if the facility is not state assessed,

increment value, and any increase in the value of state-assessed property, in each of the

component districts in the preceding year by the regular property tax rate for each district

in the preceding year.

*Prior to the 2024 tax year, the limit factor was multiplied by the sum of the highest levy made

in the three most recent years in which such taxes were levied plus the additional revenue listed

in bullet b above.

See WAC 458-19-030.

Functionally consolidated port district levy (EHB 1663)

The initial levy for two or more port districts conducting a joint levy is determined in the same

manner as consolidated taxing districts (RCW 84.55.020). See complete description above.

Mergers (See specific RCW for type of taxing district.)

A merger is the combining of two districts into one district, where each original district retains

its own financial obligations and board of commissioners for a period of time. RCW 52.06.010

defines the merging district as the district desiring to merge with another district. The district into

which the merger is to be made is called the merger district. In other words, the merging district

goes away, the merger district stays alive. The levy limit calculation is the same as the

calculation for consolidations.

Newly formed taxing districts (RCW 84.55.035)

The levy limit calculation (the growth limit) does not apply to the first levy after formation of a

new taxing district as the new levy does not have a highest lawful levy since 1985 to apply to

growth limit to. Only statutory rate and certified levy request would apply.

See WAC 458-19-040.

RCW 52.04.161 provides that newly incorporated cities and towns located in one or more fire

districts are considered annexed into the fire district(s) for the remainder of the year. Annexation

can be continued one more year by the city or town council and the fire district board(s). After

that time, the annexation to one or more fire districts must be adopted by the voters of the city or

town and the fire protection district.

6.3 Annexations and functionally consolidated port districts

The process for formation, annexation, or reduction of taxing districts is almost always unique

for each kind of district. Who will provide critical services and funding during transition periods

may be clearly specified in the law. However, at times, which district can levy a property tax for

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areas in transition is not obvious unless you carefully examine all statutes. While the Department

will advise on the property tax aspects of these issues, the assessor and district officials should

consult their legal counsel to get the complete answers about these changes and the proper legal

steps along the way. We provide links to relevant statutes and some narrative for frequently

discussed annexations below.

6.3.1 Annexation by Cities

Chapter 35.13 RCW

Annexation of Unincorporated Areas (By Cities)

Chapter 35A.14 RCW

Annexation by Code Cities

6.3.2 Annexation By City to Library

RCW 27.12.360

Annexation of city or town into rural county library district, island

library district, or intercounty rural library district--Initiation procedure.

RCW 27.12.370

Annexation of city or town into library district--Special election

procedure.

RCW 27.12.380

Annexation of city or town into library district--Withdrawal of annexed

city or town.

RCW 27.12.390

Annexation of city or town into library district--Tax levies.

RCW 27.12.395

Annexation of city or town into library district--Assumption of

liabilities.

6.3.3 Annexation By City to Fire Protection District

RCW 52.04.061

Annexation of contiguous city or town--Procedure.

RCW 52.04.071

Annexation of contiguous city or town--Election.

RCW 52.04.081

Annexation of contiguous city or town--Annual tax levies--Limitations.

6.3.4 Annexation By Port District

Port districts that are less than countywide, are located in a county with a population of less than

90 thousand, and are located in either the I-5 or I-90 corridors, may annex area by petition in

certain circumstances. The area to be annexed must be contiguous to the port boundaries, may

not be located within the boundaries of any other port district, and may not contain any

registered voters.

RCW 53.04.150

Alternative annexation methods -- Petition for resolution -- Districts

authorized to use -- Petition requirements.

RCW 53.04.180

Alternative annexation methods -- Annexation by written consent--

Districts authorized to use -- Resolution.

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6.3.5 Functionally Consolidated Port District

Two or more port districts operating jointly under a mutual agreement under RCW 53.08.240

may jointly levy and collect the regular port district property tax when the following occur:

• The port districts are adjacent and the districts’ boundaries are coextensive with the

county boundaries.

• When two-thirds of the port commissioners of each port district vote to levy a joint levy.

The vote must be completed by July 1 for collection in the following year and

subsequent years.

• The joint levy is approved by a majority of voters in each port district.

• The rate of the levy is the same in both port districts.

The obligations of each of the participating port districts are not affected by the conduct of the

joint levy and remain the responsibility of the individual port district.

The port districts levying the joint levy may not independently approve a regular property tax

levy, except when the levy must continue to be made to the extent needed to pay principal and

interest costs on general bonded indebtedness.

6.4 Road Levy Shift

Washington law allows county governments to collect several separate property tax levies. The

most common are through the county general levy and road levy. The county general levy is

limited to collecting no more than $1.80 per $1,000 of assessed value for the general operating

budget of county government. The road levy is limited to collecting no more than $2.25 per

$1,000 of assessed value to be used for “proper county road purposes.” (See RCW 36.82.020.)

At the option of the county legislative authority, some of the levy capacity of the road levy may

be shifted to increase the county general levy. RCW 84.52.043 allows the shift between these

two levies to take place if after the shift the county general levy does not exceed $2.475 per

$1,000 of assessed value (the corresponding Road Fund Levy would be $1.575) with the

combined county general levy and road levy rates not exceeding $4.05 per $1,000 of assessed

value. Also, this shift cannot harm any other taxing district, i.e., another levy lose levying

capacity, because of the shift. This shift enables the general operating budget of a county to

receive additional operating revenues without increasing the total amount of property tax the

county is entitled to receive. Funds are just shifted from the road levy to the county general levy.

Both funds are restricted by the six property tax limitations: (1) the certified levy request

approved by the county legislative authority or taxing district’s governing authority; (2) the

amount authorized by the resolution/ordinance; (3) the levy limit; (4) the statutory rate

limitation; (5) the aggregate rate limitation (the $5.90 limitation); and (6) the constitutional one

percent limitation.

The road fund shift works like this:

The county legislative authority determines a need to shift levying capacity from the road levy to

the county general levy and adopts the following:

• A levy certification for the road levy that includes the amount of funds it will shift to the

county general levy.

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• A levy certification for the county general levy that does not reflect the funds that it will

shift to this levy.

• A statement identifying the amount of funds it will shift from the road levy to the county

general levy.

The assessor’s office completes the levy limit calculations for the county general levy and the

road levy, without taking into consideration the amount of funds the road levy will shift to the

county general levy for the current levy year. Once the lesser of the levy limitations is

determined for the two levies, the shifting of funds occurs. The funds that originally would have

gone to the road levy are shifted to the county general levy (in the amount approved by the

county legislative authority.) Regardless of the amount shifted, the total amount levied for both

funds cannot exceed the combined total of the two districts as calculated under the levy limit.

The new county general levy amount is then divided by the assessed value of all taxable property

in the county to determine the county general levy rate. If this is more than $2.475 per $1,000 of

assessed value, the county general levy is reduced until $2.475 is reached. Then the road levy is

divided by the assessed value of all taxable property in the road district to determine the road

levy rate. If the combined levy rate for both districts is at or below $4.05, the shift progresses to

the next limitation check. If not, the county general levy is reduced until the combined levy rate

is $4.05 or less.

The next limit is the aggregate rate limit. The appropriate levy rates are combined to determine if

the total or aggregate exceeds $5.90. When performing a road levy shift, this limitation would

adversely affect only tax code areas with incorporated cities. If the combined aggregate levy rate

is above $5.90, the road fund shift cannot take place until the county general levy is reduced so

that the total is $5.90 or less or another district’s levy is bought down. However, if the aggregate

rate is at or below $5.90, the shift progresses to the final limitation check.

The final limit is the constitutional 1 percent limitation. If the total of the applicable levy rates is

within the one percent limitation calculation, the road levy shift can take place and the county

general levy can receive the shifted funds allowed under the law. If the calculation exceeds the

one percent limitation, the shift cannot take place until the county general levy is reduced so the

combined levy rates are within the one percent limitation or another district’s levy rate is bought

down.

For each year, the original levy amounts (that is, the amount before the Road Levy Shift takes

place) are calculated for both the county general fund and the road levy and used for the levy

limit calculation. The original levy amounts of each district are tracked and recorded so that

before each shift takes place, and when the road levy shift ends, the basis for each district’s

original levy amount is available.

Examples (The County does not have a local tax increment finance area)

County General Levy:

Step 1 Multiply: Highest allowable levy since 1985 $1,292,080

x 1.01 to increase by 1% x 1.01

$1,305,000

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Step 2 Add: New construction, improvements, newly constructed

wind turbines x last year’s levy rate*

($45,000,000 x $1.75 ÷ $1,000 AV) $78,750

Step 3 Add: Increment value x last year’s levy rate*

($0 x $1.75 ÷ $1,000 AV) 0

Step 4 Add: Increase in State Assessed Property

x last year’s levy rate*

($55,000,000 x $1.75 ÷ $1,000 AV) $96,250

Total allowable under the levy limitation $1,480,000

$1,480,000 ÷ $930,800,000 (AV) = $1.59 per $1,000 of AV

Road District:

Step 1 Multiply: Highest allowable levy since 1985 $1,663,366

x 1.01 to increase by 1% x 1.01

$1,680,000

Step 2 Add: New construction, improvements, newly constructed

wind turbines x last year’s levy rate*

($38,000,000 x $2.15 ÷ $1,000 AV) $81,700

Step 3 Add: Increment value x last year’s levy rate*

($0 x $1.75 ÷ $1,000 AV) $0

Step 4 Add: Increase in state-assessed property

x last year’s levy rate*

($42,000,000 x $2.15 ÷ $1,000 AV) $90,300

Total allowable under the levy limitation $1,852,000

$1,852,000 ÷ $867,500,000 (AV) = $2.13 per $1,000 of AV

*Last year’s levy rate is the district’s prior year’s certified levy rate, unless that rate

included a levy error or levy error correction. If it included a levy error or levy error

correction use the rate that would have been levied without the levy error or levy error

correction.

NOTE: It is assumed in the above example that the appropriate resolutions have been passed to

allow a one percent increase in the levy limit calculation of each district.

The county legislative authority decides to shift $250,000 from the road levy to the county

general levy:

Road Levy $1,852,000 – $250,000 = $1,602,000

County General Levy $1,480,000 + $250,000 = $1,730,000

COUNTY LEVIES Before Road Levy Shift After Road Levy Shift

Road Levy $1,852,000 $1,602,000

General Levy $1,480,000 $1,730,000

Combined Levy Limit $3,332,000 $3,332,000

The combined levy limitation has not been exceeded.

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The levy rates after the shift are:

Road Levy $1,602,000 ÷ $867,500,000 (AV) = $1.85 per $1,000 of AV

County General Levy $1,730,000 ÷ $930,800,000 (AV) = $1.86 per $1,000 of AV

COUNTY LEVY RATES Before Road Levy Shift After Road Levy Shift

Road Levy $2.13 $1.85

County General Levy $1.59 $1.86

Total $3.72 $3.71

TOTAL LEVY RATES Before Road Levy Shift After Road Levy Shift

County General Levy $1.59 $1.86

City $3.10 $3.10

Public Hospital $0.48 $0.48

Library $0.46 $0.46

Total $5.63 $5.90

If the total levy exceeds the $5.90 limit, the road levy shift must be reduced or eliminated, or

another district’s levy must be bought down. A road levy shift cannot cause prorating.

For instance, if the county general levy rate in the above example was $1.90, the road levy shift

would have to be eliminated or the county general levy reduced to $1.86 so the $5.90 limit on

regular levies would not be exceeded.

However, RCW 39.67.010 and 39.67.020 allow taxing districts to contract with one another to

“buy down” the levy rate. In other words, the county could enter into a contract with a city to

reduce its levy rate by $0.04, thereby allowing its full road levy shift. The county would then pay

the city an amount equal to the reduction of the city’s levy multiplied by the city’s assessed

value.

To follow through with our example: County Value $930,800,000

City Value $102,000,000

County $1.90

City $3.06 County pays the city $0.04 times $102,000,000 AV

Public Hospital $0.48 or $4,080 to levy the $0.04 countywide

Library $0.46 $930,800,000 x $0.04 = $37,232 less $4,080 paid

Total $5.90 to the city, nets the county $33,152.

Road levy shifts are decided on an annual basis. Continuing with our example, in the following

year, the levy limit is calculated for both the county general levy and the road levy using the

highest lawful levy for each district as though the road levy shift had not occurred. In other

words, the original levy amounts (prior to the shift) are used in determining the highest lawful

levy for the district.

Amounts are added for new construction, improvements to property, newly constructed wind

turbines, solar, biomass, geothermal facilities, if the facility is not state assessed, any increase in

the value of a local tax increment finance area, and increases in state-assessed value. The amount

to be added is calculated using the actual rate from the previous year. There is no provision to

use a rate other than the actual rate, so the rate calculated after the shift is applied to the assessed

value of new construction and improvements to property, newly constructed wind turbines, solar,

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biomass, geothermal facilities, if the facility is not state assessed, any increase in the value of a

local tax increment finance area, and the increase in value of state-assessed property.

6.5 Proration of multiple levies at the same priority level

“Proration” is commonly used to describe the process of reduction of levies to comply with

either the $5.90 limit or the one percent limit. It is also used to describe the more specific

situation that occurs when one or more junior taxing districts have the same statutory right to

levy for taxes at a particular priority level. When two or more levies have the same priority at the

level that reductions must be made, they share in the reduction. The assessor determines a factor

and then applies it to the levy rates so the competing levy rates are reduced proportionately.

Proration for the $5.90 Limit

Proration begins with the limitation and reduction of junior taxing districts in order to stay within

the $5.90 limit. The assessor completes this check according to the priorities (pecking order) set

in RCW 84.52.010 and steps introduced in Chapter 4.4. The Department has developed the

Prorationing Worksheet for the $5.90 Aggregate Limit (REV 64 0097) to help in making these

calculations.

In the following example, the remaining levy capacity within the $5.90 limitation after level 5 is

$0.2000, but you need $0.60 for the levies in level 4. Since the remaining portion of the public

hospital district’s levy and metro park district’s levy and cemetery district’s levy have the same

level of protection, the rates must reduced proportionally. To do this you must calculate a

proration factor to apply to the individual levy rates subject to reduction. You will divide the

capacity available by the total levy amount needed in that level. At the bottom of the

Prorationing Worksheet for the $5.90 Aggregate Limit there is a section that will automatically

calculate the prorationing factor needed to reduce the levies in the same level proportionally.

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Here’s the section of the $5.90 limit worksheet where this calculation is complete:

Once you have the prorationing factor, multiple the original levy rate by the prorationing factor

to arrive at the final levy rates for this level. The Department’s worksheet automatically

calculates the protationing factor and final rate.

Original Final

Rate $5.90 Rate

Prorationing Worksheet for the $5.90 Aggregate Limit

Exceptions: State Levy, Ports, PUDs, Emergency Medical Services, Affordable Housing Districts, Conservation Futures Levies,

County Ferry Districts, Criminal Justice, Regional Transit Authority, Transit Levies and Park & Rec levies under RCW 84.52.010(3)(a)(vii).

Level 5 Metro Park created on or after 1/01/02 (up to 50¢) 0.000000000000

Total Level 5 0.000000000000 0.000000000000

Remaining Capacity After Level 5 0.200000000000

Level 4 Public Hospital District (Remainder of rate after Level 7) 0.250000000000 0.083333333333

Metro Park (Remainder of rate after Level 5 or 7)* 0.250000000000 0.083333333333

Cemetery District 0.100000000000 0.033333333333

Other Junior Taxing Districts (excluding exceptions) 0.000000000000

Total Level 4 0.600000000000 0.200000000000

Remaining Capacity After Level 4 0.000000000000

Using the prorationing factor, you proportionately reduce these three levy rates so they totaled

$0.20, and shared in the $0.40 reduction necessary to get to $5.90.

Proration for the Constitutional 1 percent Limit

Further proration can also be caused by the additional districts added when calculating the one

percent limit and by a large difference between the real property ratio and the personal property

ratio. The higher of the two ratios is used to establish the effective rate. Junior districts are

prorated if the effective rate is lower than the combined rate of the districts subject to the one

percent limit. Complete this limit according to the priorities (RCW 84.52.010(3)) that have been

set. The Department has developed the Prorationing Worksheet for the One Percent

Constitutional Limit (REV 64 0096) to help with these calculations.

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In the following example, the remaining levy capacity within the One Percent Constitutional

Aggregate Limit after level 15 is $0.1750, but you need $0.1999 for the levies in level 14. Since

the remaining portion of the public hospital district’s levy and metro park district’s levy and

cemetery district’s levy have the same level of protection, you must reduce them proportionally.

To do this you must calculate a proration factor to apply to the individual levy rates subject to

reduction. You will divide the capacity available by the total levy amount needed in that level. At

the bottom of the Constitutional One Percent Aggregate Worksheet there is a section that will

automatically calculate the prorationing factor needed to reduce the levies in the same level

proportionally.

Here’s the section of the Constitutional one percent limit worksheet where this calculation is

completed:

Proration Factor Calculation

For Level # 14

Capacity Available / Total in the Level 0.175000000000 ÷ 0.199900000000 0.875437718859

Once you have the prorationing factor, multiple the original levy rate by the prorationing factor

to arrive at the final levy rates for this level. The Department’s worksheet automatically

calculates the protationing factor and final rate

Calculation of an Effective Rate

TCA

Real Property Ratio 97.5

Personal Property Ratio

97.0

$10.256410256410

Original Rate Final Rate

EffectiveRate ($10 divided by the greater of

the real and personal property ratio)

Level 15 Metro Park created on or after 1/01/02 (up to 50¢) 0.000000000000

(Portion not protected under $5.90)

Total Level 15 0.000000000000 0.000000000000

Remaining Capacity After Level 15 0.175000000000

Level 14 Public Hospital District (Remainder of rate after Level 17) 0.083300000000 0.072923961981

Metro Park (Remainder of rate after Level 15 or 17) 0.083300000000 0.072923961981

Cemetery District 0.033300000000 0.029152076038

0.000000000000

0.199900000000 0.175000000000

Remaining Capacity After Level 14 0.000000000000

Other Junior Taxing Districts (excluding exceptions)

Total Levy 14

Using the prorationing factor, you proportinally reduce these three levy rates they total $0.1750

and shared in the $0.1824 reduction necessary to be within the Constitutional one percent

limitation.

Check to see if these prorated rates have made room to increase the levy for other districts in

other tax code areas. Remember that the levy rate must be the same within the entire taxing

district.

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6.6 Timber Assessed Value and Timber Excise Tax Revenues

Background

Under chapter 84.33 RCW, standing timber is exempt from the ad valorem property tax. (NOTE:

The land growing timber in the Designated Forest Land program is still taxable as real property.

Only the standing timber is exempt.) In place of the property tax, timber harvesters must pay five

percent excise tax on the value of the timber at the time they harvest it. For timber harvested on

privately owned land, the tax is actually composed of a four percent county tax and a one percent

state tax. For timber harvested on publicly owned land, the tax is composed of a county rate that

increased incrementally each year from 1.2 percent in 2005 to four percent in 2014 and

thereafter; the state tax rate will be the difference between five percent and the county tax rate.

The Department collects the tax and distributes the county portion back to the county of origin

each quarter after deducting administrative costs. The county treasurer then distributes the

revenues to local taxing districts according to a formula prescribed in the law. The assessor uses

timber assessed value (TAV) both to determine each taxing district's share of the excise tax

revenue and in setting property tax rates.

Timber Assessed Value

The TAV serves the same purpose as the assessed value of other types of property carried on the

county assessment rolls. It serves as a substitute for the value the assessor would carry on the

assessment roll if timber was still taxable as real property for all bond and special levy

calculations.

Timber Assessed Value, County Offices, and the Department

By September 15 of each year, county assessors or county treasurers provide the Forest Tax

Section of the Department with the "Composite Property Tax Rate" for their county. Compute

the composite property tax rate as follows:

1. Determine the assessed value and acreage of all designated forest land, for each taxing

district, in the county for taxes due in the current year (assessed value based on January 1

of past year). Do not include timberland classified under chapter 84.34 RCW. You will

use the acreage information later in the TAV process.

2. Determine the amount of property tax levied on designated forest land for taxes due in

the current year. Be sure to exclude the state school levies from this amount.

3. Divide the tax levied by the total assessed forest land value.

The Department’s Forest Tax Section calculates the county TAV using the following formula

specified in 84.33.035(19).

The value of private timber harvested in the county during the most recent twelve-month

period multiplied by the county timber excise tax rate of four percent. Divide this figure

by the current year's composite property tax rate as applied to all classified and

designated forest land under RCW 84.33 within the county, plus the value of timber

harvested on publicly owned land in the county during the most recent twelve month

period. Then, multiplied by the county timber excise tax rate as specified by RCW

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84.33.051, and divided by the current year's composite property tax rate as applied to all

classified and designated forest land under RCW 84.33 within the county.

Formula:

Stumpage value of timber

harvested on private land

County excise tax rate on timber

harvested on private land

Composite property tax rate

County TAV =

Stumpage value of timber

harvested on public land

County excise tax rate on timber

harvested on public land

Composite property tax rate

Example:

150,000,000

.00756716

914,477,822 =

23,000,000

.00756716

This example uses the 2023 tax rate for timber harvested on public land.

The Department sends the TAV amount to the county assessors and treasurers by October 1 of

each year. The county assessor calculates a TAV for each taxing district based on the county

TAV amount, the assessed value of designated forest land within each district and the county, the

number of acres of public forest land available for timber harvesting in each district and the

county, and the average assessed value per acre of privately owned forest land in the county. The

formula for calculating a district’s TAV is as follows:



(

)

A.V. of Designated

Forest Land in

County

Number of Acres of Public

Forest Land Available for

Timber Harvesting in County

Avg. A.V. Per Acre

of Private Forest

Land in County

)

(

Number of Acres of Public

Forest Land Available for

Timber Harvesting in District

Avg. A.V. Per Acre

of Private Forest

Land in County

County

TAV

A.V. of Designated

Forest Land in

District

Taxing

District

TAV

The Department will provide estimates of the number of acres of public forest land available for

timber harvesting in both the district and the county by August 30 of each year, unless the

Department authorizes the county to make their own estimates.

When computing levy rates for bonds and excess levies during the "levy process," the county

assessor adds the TAV to the assessed value of the taxing district.

Example: County "X" has a TAV of $914,477,822. (This figure has been supplied by the

Department.) Fire District 2 contains 15 percent of the total county forest land and includes both

designated forest land and public forest land available for timber harvesting. Therefore, Fire

District 2's TAV is $914,477,822 x 15% = $137,171,673. Add this amount to the fire district's

locally and state assessed value to determine the total tax base for excess and voted bond levies.

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State and Local assessed value: $10,000,000,000

TAV: + 137,171,673

Total tax base: $10,137,171,673

School Enrichment Levies—A Special Case

The law specifies that for school enrichment levies, the levy calculation shall be based on either

80 percent of calendar year 1983 Timber Roll value, or one-half of the school district TAV,

whichever is greater. The legislature intended this provision to guarantee school districts would

get no less than they received under the old timber tax distribution system, which was based on

1983 calendar year timber roll value. In most cases today, the school levy calculation will use

one-half of the TAV.

Distribution (RCW 84.33.081)

The computed distribution for each taxing district is a target distribution amount. The amount is

not guaranteed! Whether all districts actually receive the computed distribution amount will

depend upon the amount of timber tax revenue collected for the county. It is possible actual

timber tax revenues could be greater or less than the total of all the taxing districts' computed

shares. The law anticipates this possibility by prioritizing the tax distributions.

Priority 1: Bond levies and capital project levies (including technology capital project levies).

These levies must be satisfied first with payment at a rate of 100 percent of the computed

amount.

Priority 2: School enrichment levies and transportation vehicle fund levies. These levies must be

satisfied with payment at a rate of 50 percent of the computed amount. Although transportation

vehicle fund levies are calculated using 100 percent of the district’s timber assessed value, the

distribution of timber excise tax for transportation vehicle fund levies is in priority two.

Priority 3: Administrative bond levies and other excess (not school) levies. These levies are

allotted at a rate of 100 percent prorated among all levies listed. If the tax revenues exceed the

calculated shares, and all priorities are paid in full, the excess funds shall be placed in a reserve

account. The maximum amount allowed in reserve is 20 percent of the total distribution for all

three priorities. The reserve account revenue is distributed in first quarter of the following year.

After the reservice account is paid in full, any surplus revenue can be distributed to Priority 3 in

proportion to each district’s share of the total distribution. Remember, if tax revenues are less

than the targeted amount, Priority 3 levies are the ones to be shorted (See Forest Excise Tax

Distribution Breakdown below).

Forest Excise Tax Distribution Break-down

Tax revenues from timber harvested on private land go to both the state and county governments.

The tax rate is actually composed of two taxes—a county timber tax rate of four percent and a

state tax of one percent. The county tax revenue is distributed among local taxing districts within

the county including the county road fund, county general fund, local school districts, libraries,

and fire districts. The state's share of the tax goes to the state General Fund and is used to help

support various state programs including schools and social services. Tax revenue from public

timber harvest also goes to the state General Fund—none to local government.

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Windfalls or shortfalls will alter the distribution schedule. In the case of a windfall, any

additional funds remaining after Priority 1, 2, and 3 needs have been satisfied and the reserve

fund for the following year has been established shall be prorated among the Priority 3 taxing

districts. In the case of a shortfall, sufficient funds may not be received to fully satisfy all three

priorities and/or the reserve fund. As indicated by the titles, Priority 1 must be fully satisfied

completely first. Secondly, Priority 2 must be completely satisfied. Then any remaining funds

may be distributed to Priority 3 and the reserve fund established.

If you have any questions, call the Department’s Forest Tax Division at (360) 480-2436.

Timeline/Calendar Year for Forest Excise Tax Revenues

February 28 First Quarter timber tax revenue distribution to counties.

(Last working day)

May 29 Second Quarter timber tax revenue distribution to counties.

(Last working day)

August 20 Letters from the Department-Forest Tax to assessors/treasurers requesting

Composite Property Tax Rate for TAV calculation due September 15.

August 31 Third Quarter timber tax revenue distribution to counties.

(Last working day)

September 15 Composite Property Tax Rate for TAV calculation due to the Department

Forest Tax.

October 1 New TAV calculation and worksheets for TAV distribution due to

counties from the Department Forest Tax.

November 30 Fourth Quarter timber tax revenue distribution to counties.

(Last working day)

6.7 Refunds and Refund Levies

Taxing districts may request a refund levy be included within the levy calculations. To do this,

they must include the amount of refund levy they desire in their levy certification to the county

legislative authority or county assessor. Although the refund levy is outside of the levy limit (aka

101 percent growth limit) calculation, the levy rate cannot exceed the statutory maximum rate for

the taxing district.

A taxing district may levy for refunds paid to taxpayers, or to be paid to taxpayers, including

interest, plus an amount for abated or cancelled taxes, offset by any supplemental tax as collected

under Title 84.

Here are answers to the most frequently asked questions about refunds. For more information on

refund levies, please see WAC 458-19-085.

Q. Is there more than one kind of refund?

A. Yes, there are administrative refunds authorized by RCW 84.69.020 and refunds of taxes

recoverable by judgment as authorized by chapter 84.68 RCW.

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Q.     What is a “Refund Fund?” 
A.  RCW 84.68.030 and 84.68.040 provide for the creation and maintenance of a fund within 
the county treasury known as the “Refund Fund.” This fund is to be used to refund to 
taxpayers the amount of all taxes recoverable by judgments rendered against the county 
within the preceding 12 months, including legal interest and a proper share of the costs, 
where allowed by the judgment. 
Q.  Can the “Refund Fund” levy exceed the statutory rate limit? 
A.  No. Any refund fund levy must be contained within the maximum dollar law authorizes for 
any taxing district. When an assessor makes a refund fund levy, it takes precedence over all 
other tax levies for county and/or taxing district purposes. 
Example: The statutory rate for expense fire district is $1.50/$1,000. If the refund fund 
levy amounted to $0.10/$1,000, then only $1.40/$1,000 would remain for fire district’s 
general levy. 
Q.  Is a refund levy subject to the levy limit? 
A.  No. RCW 84.55.070 specifically excludes refund levies from the levy limitation. 
Example:  If the fire district levy, as limited by the levy limit, is $1.30/$1,000 and the 
Refund Fund levy amounted to $0.10/$1,000, and then the $0.10 is added to the $1.30, 
making a levy of $1.40/$1,000 for that year only. 
Q.  Can a refund levy be invoked without a refund being paid or anticipated being paid? 
A.  No. RCW 84.68.030 states a judgment must be entered. 
Q.  From what date is the applicable interest payable under chapter 84.68 RCW? 
A.    Interest is due from the date of tax payment. 
Q.  From what date is the applicable interest payable under chapter 84.69 RCW? 
A.  For administrative refunds, RCW 84.69.100 applies. This statute states that interest is due 
from the Date of Collection (payment) of the taxes. Calculation is shown in the example 
below. 
Q.  What is the applicable interest rate for Property Tax Refund? 
A.  The interest rate is established under RCW 84.69.100. The basis for interest and treasury 
bill auction rates is published annually in WAC 458-18-220. 
1.  For refunds under chapter 84.68 RCW, the rate will be determined using the 
date the taxes were paid. 
2.  For refunds under chapter 84.69 RCW, the rate will be determined from the date 
of collection (payment) of the taxes. 
Example: $548 dollars in taxes was paid October 30, 2023, and it was refunded April 
30, 2024.  The interest would be calculated as follows: 
 

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Amount of

Taxes Refunded

Interest

Rate*

Number of

Months**/12

Amount of

Interest (AOI)

$548

$5.26%*

6/12**

AOI

$548

$.0526%

AOI

$548

$.0263

$14.41

*Interest rate in accordance with RCW 84.69.100 as published in WAC 458-18-220.

**Number of months from payment of tax until refund is paid (/) divided by 12 months.

Q. Can the interest be included in the refund fund levy amount?

A. Yes. RCW 84.68.040 states the refund levy may include interest.

Q. When a refund is ordered, what amount will each district pay back?

A. If the old assessed value for a district was $150,000 and the new assessed value for that

district is $100,000, the calculation would be as follows:

Old Assessed

Value

New

Assessed

Value

Levy Rate

Refund Amount

$150,000

$100,000

$0.10

Q. How will a refund levy rate for each district be calculated?

A. If the amount of refund in a district is $150,000 and the assessed value in the district is

$1,500,000, the rate calculation would be as follows:

Amount of Refund to be

Paid by the District

Assessed Value

Levy Rate

$150,000

$1,500,000

$0.10

Q. How will counties determine if any refund amount will reduce current operating

funds of a district?

A. The refund levy will have to be measured against applicable limits. For example:

Given a library district with a $0.50 statutory levy and an assessed value of $220,000, here

are a couple of scenarios on what you might expect:

If the amount to be repaid by the district is $10,000:

Levy Limit Calculation = $100,000

Refund + $10,000

$110,000 / $220,000 = $0.50*

*This is the total amount needed divided by the assessed value which equals the new

rate including the refund levy.

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If the amount to be repaid by the district is $20,000:

Levy Limit Calculation = $100,000

Refund + $20,000

$120,000 / $220,000 = $0.54545**

** This total is over the statutory levy amount ($.050). Therefore, the district's levy

would be reduced by $0.04545. This amount ($0.04545 x $220,000 = $10,000) would

reduce the $100,000 levy amount of the district before the refund was made to

$90,000. The total amount collected would then again be $110,000, but the amount

the district would get would be $90,000, not $100,000.

Q. What do you do with any money left in the Refund Fund after the refund has been paid?

A. The money can be retained in the fund as authorized by RCW 84.68.030.

Q. Can a county pay the total amount of a refund involving other taxing districts?

A. No. RCW 84.69.080 states, "Neither any county nor its officers shall refund amounts on

behalf of a taxing district from county funds."

Q. If a district is ordered to pay an adjudicated refund and they already have the funds

to pay it, do they still have to levy for it?

A. Yes. A district may have the county treasurer transfer money from funds already available

into the Refund Fund so it can pay the adjudicated refund, but the district must still levy for

it the following year. When the amount of the refund is added to the following year’s levy

and tax revenues are received by the county treasurer, the treasurer should deposit the tax

revenues attributable to the refund back into the original source.

Q. Can a taxing district levy a refund levy when the reduced property tax did not

actually result in a refund to the taxpayer?

A. Yes. RCW 84.69.180 authorizes taxing districts, other than the state, to levy for refunds

and abatements. The refund levy covers refunds paid or to be paid, plus taxes abated or

canceled that did not result in a refund to the taxpayer, offset by any supplemental taxes

collected within the preceding 12 months. If the taxpayer paid the tax more than once or the

refund was due to highly valued disputed property appeal, those refund amounts are not

part of the refund levy calculation.

Q. If a district is ordered to pay an administrative refund and they already have the

funds to pay it, do they still have to levy for it?

A. No. A district may choose whether to add administrative refunds to the following year’s

property tax levy. If a district chooses to do so, they must contact the county treasurer to

obtain the refund amounts and also notify the assessor as to their intent to levy for them.

Q. Under what chapter are refunds authorized for special assessments?

A. Chapter 84.69 RCW. This is because RCW 84.69.020 applies only to “ad valorem taxes,”

and a special assessment should not be an ad valorem tax because the market value of the

property generally does not equate to the value received by the property from the special

assessment district.

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6.8 Diverting Road Funds

During the budget-setting process, the county legislative authority may divert funds obtained by

the general road levy for current expense account purposes. The funds must be placed in a

separate and identifiable account within the county current expense fund. Diverting road funds

does not affect the levy limit or the levy rate for the county general levy or road levy because

funds are diverted after the levies have been set. Because the county general levy is not adding

the amount of the diversion to its levy, the funds from the diversion can be used only for services

provided in the unincorporated area of the county.

The State Auditor’s Office said a county is only allowed to divert up to the dollar amount

established by budget resolution, no more, regardless of back taxes that may be collected.

RCW 36.82.040

General tax levy for road fund -- Exceptions.

RCW 36.33.220

County road property tax revenues, expenditure for services authorized.

6.9 Disputed Highly Valued Property

When a taxpayer disputes their assessed value and the difference between the assessor’s estimate

of value and the taxpayer’s estimate of value is greater than one-fourth of one percent (0.0025)

of the total assessed value of the county (including state assessed value), and the assessment

appeal is either at the State Board of Tax Appeals or higher court, only the undisputed value is

used to calculate the levy rates for the affected taxing districts.

RCW 84.52.018

Calculation of tax levy rates when the assessment of highly valued

property is in dispute.

When the valuation dispute is settled, if there is additional value added to the assessment rolls,

the additional tax due is calculated using the actual levy rate paid by other taxpayers. In addition

to the property tax that should have been paid on the disputed value that is added back onto the

assessment roll, RCW 84.52.018 requires nine percent interest be added as of May 1 of the year

the tax would have been due if not in dispute until the day the valuation determination is made.

If additional value is added to the assessment rolls, the county assessor must review the levy

limitations for the year the assessment was removed from the levy process. If a taxing district

lost levying capacity because of the removal of the disputed value, when the additional tax is

paid it is given to the taxing district to make it whole. If the additional tax is over and above the

amount the district was entitled to levy, the additional tax is held in abeyance and used to reduce

the levy rate of the taxing district’s next levy.

The following example illustrates the basic process for calculating levies when there is a value

dispute that qualifies under RCW 84.52.018.

Assessor’s original assessed value: $80,000,000

Taxpayer’s estimate of assessed value: $65,000,000

Value in dispute at BTA or higher court: $15,000,000

Total county assessed value: $5,000,000,000

Percentage of county assessed value in dispute: 0.30% (0.0030)

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This dispute qualifies under RCW 84.52.018.

The county assessor must calculate the levy limitations excluding the assessment in dispute. The

following table displays the four levy limitation amounts, at the district level, based on the

district’s assessed value, without the assessment in dispute, $185,000,000. The lesser of the

limitations is the statutory maximum rate limit at $1.00 per $1,000 assessed value.

District’s Certified Levy Request

$190,000

Levy Limit (aka 101% growth)

$192,000

Resolution authorizing an increase over the

prior year’s levy

$192,000

Statutory Maximum Levy Rate Limit

$185,000

Following the certification of the above levy calculations either the BTA or higher court, issues a

ruling stating the value of property in question is $75,000,000. This is less than the county

assessor’s original valuation, but more than the taxpayer’s opinion of value. The county assessor

will add the additional $10,000,000 to the appropriate assessment roll.

The county treasurer will now issue a new property tax statement, in the amount of $10,000, to

the taxpayer based on the assessment increase of $10,000,000 that was excluded from the

original levy calculations and the levy rate of $1.00 per $1,000 assessed value for this sample

taxing district. The new bill will also include interest at the rate of nine percent per year on the

amount of the final determination minus the amount not in controversy. The interest accrues

from the date the taxes on the amount not in controversy were first due and payable.

The county assessor must now recalculate the levy limitations for the taxing districts involved in

the assessment dispute to see if they were harmed by the reduced assessment. If the district was

harmed by the removal of the assessment, all or a portion of the additional $10,000 in taxes due

to this district may be distributed to the district as soon as the taxpayer pays their bill. If the

district was not harmed by the removal of the assessment the $10,000 must be held in abeyance

by the county treasurer and the assessor will reduce the district’s levy amount in the following

year by this amount.

Based on the corrected taxable value for our sample district, $195,000,000, the levy limitations

are as follows:

District’s Certified Levy Request

$190,000

Levy Limit (aka 101% growth)

$192,000

Resolution authorizing an increase over the

prior year’s levy

$192,000

Statutory Maximum Levy Rate Limit

$195,000

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With the inclusion of the additional $10,000,000 of assessed value, the district’s certified levy

request is now the lesser of the limitations instead of the statutory maximum rate limit. The

district should have levied $190,000 instead of $185,000. Thus, the district was harmed.

RCW 84.52.018 requires that any “amount extended in excess of that permitted by chapter 84.55

RCW shall be held in abeyance and used to reduce the levy rates of the next succeeding levy.”

In this example, $5,000 is in excess of what the district could have levied, so the district is

entitled to receive $5,000 when the additional tax is paid. However, the other $5,000 must be

“held in abeyance and used to reduce the levy rates of the next succeeding levy.”

To continue, let’s say that in the next year the district is entitled to levy $205,000. The total

assessed value of property in the taxing district is $210,000,000. The levy rate is calculated as

follows:

$205,000 ÷ $210,000,000 = $0.97619 per $1,000 of assessed value

Authorized levy amount $205,000

Less the amount required to be held in abeyance 5,000

Amount district can spread on the assessed value of all taxpayers $200,000

$200,000 ÷ $210,000,000 = $0.95238 per $1,000 of assessed value

This method allows the taxing districts to receive the full amount they are entitled to ($205,000)

and the taxpayers to receive the amount they overpaid in the prior year ($5,000) through a lower

levy ($0.95238 rather than $0.97619) in the current year.

6.10 Correction of Levy Errors

Even with careful attention to the details, errors occasionally occur in the levy process. The 2001

Legislature adopted a bill that provides a means for correcting levy errors. Prior to the adoption

of SHB 1202 (Chapter 185, Laws of 2001), no statutory authority existed to correct levy errors.

This legislation provides the authority as well as guidance in the method for correcting errors.

Corrections are to be made for levy errors occurring up to three years preceding the year the

error was discovered (RCW 84.52.085).

When an error is discovered that affects all taxpayers within a taxing district, the assessor is

required to correct the error in the following year. The taxing district's levy is adjusted to

compensate for the over- or under-collection that occurred as a result of the error. No interest is

included in the adjustment. If correction of the error would cause a hardship for the taxing

district or the taxpayers in the district, the error may be corrected over a period of up to three

consecutive years.

Example: For the 2024 tax year, the county legislative authority certified a levy request

amount of $656,000 for a taxing district. Through a transposition error, the levy rate was

based on $565,000, so the taxing district's levy was short by $91,000. The error was

discovered in 2024.

2025 tax year lesser levy limit amount $675,000

Correction of 2024 tax year levy error $91,000

Total levy for 2025 tax year $766,000

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Although the correction is outside of the levy limit (aka 101 percent) calculation, the final levy

rate cannot exceed the statutory maximum rate for the taxing district, unless the levy error is at

no fault of the taxing district.

If the correction results in a rate in excess of the statutory maximum rate for the taxing district,

and the error is due to an action made by the taxing district, the correction can be made over a

period of up to three consecutive years, but the statutory maximum rate limit cannot be

exceeded.

Continuing with the example above, the taxing district involved is a library district with

an assessed value of $1,540,000,000.

Total levy for 2025 tax year $766,000

Assessed Value for Library District $1,540,000,000

Levy Rate $0.4974 / $1,000

Since the library district's statutory maximum rate is $0.50 and the rate with the

correction is $0.4974, the correction may be made in one year or up to a three year

period.

Starting with a levy error made when calculating the 2023 levy limitation for the 2024 tax year

and thereafter, if the correction results in a rate in excess of the statutory maximum rate for the

taxing district, and the error is at no fault of the taxing district, the statutory maximum rate may

be exceeded. When this type of levy error correction is made, the correction must be made over a

three-year period. (2023 Regular Session HB 1303)

Example: For the 2024 tax year, the county legislative authority certified a levy request

amount of $1,445,000 for a taxing district with a statutory maximum rate limit of $0.50 per

$1,000 assessed value. The county assessor was unaware of a voter approved lid lift for this

levy and levied $965,000 for the 2024 tax year. The county assessor should have levied

$1,445,000. The taxing district's levy was short by $480,000. The error was discovered in

the calendar year 2024.

If the correction was made over a three-year period using the following facts, the statutory

maximum rate limit would be exceeded for the 2025 tax year:

District’s taxable $2,900,000,000

2025 tax year lesser levy limit amount $1,500,000

1/3 of 2024 tax year underlevy $160,000

Total levy for 2025 tax year $1,660,000

2025 tax year levy rate $0.572413

Since this levy error was not at the fault of the taxing district, the county assessor can

proceed with the levy error correction, making the correction over a three-year period.

When determining the $5.90 aggregate rate limit only $0.50 of the rate will be subject to

this limitation. When determining the Constitutional one percent aggregate rate limit the

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rate in excess of the statutory maximum rate limit, $0.072413, will be the first levy rate

subject to reduction or elimination if this aggregate limit is exceeded.

In subsequent years, the levy limit calculation is done as though the error had never occurred.

When the correction is made, the levy rate applied to new construction, improvements to

property, newly constructed wind turbines, solar, biomass, and geothermal facilities, if the

facility is not state assessed, increment value, and increases in state-assessed property is the rate

that should have been applied had the error not occurred. The year following the year the

correction is made, the levy rate applied to new construction, improvements to property, newly

constructed wind turbines, solar, biomass, geothermal facilities, if the facility is not state

assessed, increment value, and increases in state-assessed property is the rate that should have

been applied had the correction not occurred. In this example, the highest lawful levy since 1985

for collection in 1986 is not affected by the error or the correction of the error.

In the first example, the certified levy request amount equals the highest lawful levy. For

calculating levies in subsequent years, the highest lawful levy for 2023 and 2024 are:

Highest lawful levy for 2024 tax year $656,000

Highest lawful levy for 2025 tax year $675,000

Keep in mind that the correction of levy errors is part of the overall levy process. The taxing

districts are still required to provide the appropriate ordinances or resolutions in order to increase

their levies. The ordinance/resolution may include information regarding levy correction.

However, the assessor is required to correct errors that are discovered. Therefore, the assessor

must correct errors even if the taxing district's resolution or ordinance does not address the

correction.

Special attention must be given to levy error corrections especially when a voter approved levy

has expired. If the levy is a voter-approved regular levy, the levy error correction cannot be

carried forward to the new voter-approved regular levy as the voters have approved a specific

amount of years for the levy. For excess levies, however, a correction can be made in a

subsequent levy because it was approved in specific amounts.

6.11 Tax Increment Financing Programs

The State of Washington has seven tax increment financing programs available that finance

public improvements from increased revenues from local property taxes. A summary of each

program is provided below.

COMMUNITY REVITALIZATION FINANCING (CRF) ACT

In 2001, the Community Revitalization Financing (CRF) Act was created. It authorized cities, towns,

counties, and port districts to create a tax “increment area” and finance public improvements within

the area by using increased revenues from local property taxes generated within the area.

LOCAL INFRASTRUCTURE FINANCING TOOL (LIFT) PROGRAM

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In 2006, the Local Infrastructure Financing Tool (LIFT) Program was created and made available to

certain local governments for financing local public improvement projects intended to encourage

economic development or redevelopment. As part of the LIFT program, a sponsoring jurisdiction

(city, town, county, port district, or federally recognized Indian tribe) creates a “revenue development

area” from which annual increases in revenues from local sales/use taxes and local property taxes are

measured and used. Such increases in revenues and any additional funds from other local public

sources are used to pay for public improvements in the revenue development area and are also used

to match a limited amount of state contribution.

LOCAL REVITALIZATION FINANCING (LRF) PROGRAM

In 2009, the Local Revitalization Financing (LRF) Program was created by Second Substitute Senate

Bill 5045 (2SSB 5045). The LRF program authorizes cities, towns, counties, and port districts to

create a “revitalization area” (RA) and allows certain increases in local sales and use tax revenues

and local property tax revenues generated from within the revitalization area, additional funds from

other local public sources, and a state contribution to be used for payment of bonds issued for

financing local public improvements within the revitalization area. This program is very similar to

the LIFT program.

LOCAL INFRASTRUCTURE PROJECT AREA (LIPA) FINANCING

In 2011, the Local Infrastructure Project Area (LIPA) Financing Program was created by Engrossed

Substitute Senate Bill 5253 (ESSB 5253) to enable local governments to finance infrastructure

investments and incentivize development rights in the Central Puget Sound area. The LIPA

Financing program authorizes cities to create a LIPA and allows certain increases in local property

tax revenues generated from within the LIPA to be used for payment of bonds issued for financing

local public improvements within the LIPA. The tax increment financing portion of this program is

similar to the property tax component of LIFT and LRF, with a few differences.

STATE LAND IMPROVEMENT FINANCING AREA (SLIFA)

In 2016, the State Land Improvement Financing Area (SLIFA) Program was created by House Bill

2842 (chapter 39.112 RCW). This tool allows a city with a population greater than 60,000, that is

located east of the Cascade mountains and abutted by the Columbia river to the south, to sponsor the

financing area. The State of Washington must be the current or most recent owner of the land at the

time it is sold for private development. The area cannot exceed 25 percent of the assessed value of

the taxable real property in the city at the time the area is designated. The tax revenue from the

receipt of all regular property taxes levied within the SLIFA, with the exception of the State school

levies, is diverted to the city and will be used for state land improvement financing.

COMMERCIAL OFFICE SPACE DEVELOPMENT AREA (COSDA)

In 2019, the Commercial Office Space Development Area was created by Substitute House Bill

1746. This program allows cities in counties with a population less than 1,500,000 to create a

commercial office space development area to incentivize the development of high quality

commercial office space. The area cannot exceed 25 percent of the assessed value of the taxable real

property at the time the area is established. The bill includes a sales and use tax remittance program

and a property tax reinvestment program. For the property tax reinvestment program, tax revenue

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from the new construction value of qualified commercial office space projects is contributed by the

city and any additional participating districts within the area into a dedicated public improvement

fund created by the city. The funds are used to make public infrastructure improvements within the

commercial office space development area.

LOCAL TAX INCREMENT FINANCING (LTIF) AREAS

In 2021, ESHB 1189 was passed which allows cities, towns, counties, and port districts, or any

combination of, referred to as local government, to create a Local Tax Increment Finance (LTIF)

areas to fund public improvements. To do so, the local government must adopt an ordinance

designating a specific increment area within its boundaries. Public improvements that are to be

financed with the use of TIF must be specified.

A local government designating a LTIF area may issue general obligation bonds to finance the public

improvements within an increment area. The bond debt will be repaid through regular levies. The

local government’s regular levy, as well as most other taxing districts offering services within the

increment area that levy a regular levy will be increased based on the increase in assessed value of

real property within the area similar to how the increase in state assessed utility value is added onto

the district’s levy limit. The revenue increase based on the increase in assessed value within the area

is not carried forward as part of their highest lawful levy since 1985.

Beginning in the calendar year following the passage of the ordinance, the county treasurer shall

distribute funds from regular property taxes imposed on real property located in the increment area.

Property taxes to be apportioned under LTIF include most property tax levies subject to the

Constitutional 1 percent and $5.90 aggregate limits. Taxes levied by port districts or public utility

districts specifically for the purpose of making payment on bonds, taxes levied by the state for the

support of the common schools, and local school district excess levies are excluded from LTIF

apportionment.

Each taxing district will receive that portion of its regular property taxes produced by the rate of tax

levied by the taxing district based on the assessed value of real property located in the area for taxes

imposed in the year that the area was first designated.

The local government that created the increment area shall receive a portion of the regular property

taxes levied by each taxing district based off the increment value of real property within the

increment area. The local government that created the increment area may agree to receive less than

the full amount of this portion as long as bond debt service, reserve, and other bond covenant

requirements are satisfied. The portion of the tax receipts distributed to the local government may

only be expended to finance public improvement costs financed by LTIF.

The apportionment of increases in assessed valuation in an increment area stop when the local

government certifies to the county assessor that allocation revenues are no longer needed to pay the

public improvement costs. The local government must return any excess tax allocation revenues to

the county treasurer and distributed to the taxing districts that imposed regular property taxes.

Frequently Asked Questions

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Q. Does participation in one of these programs affect the levy calculations?

A. Yes. However, only for taxing districts with LTIF areas.

Q. How is the transfer of property tax revenues handled?

A. The county treasurer allocates the local regular property taxes based on the assessed

value of the area. For the Commercial Office Space Development Area, tax revenues are

deposited by the city and participating districts into the public improvement fund after

they have been collected and distributed by the county treasurer.

For LTIF, the treasurer allocates regular property taxes levied on the increment value of

real property within the increment area.

Q. How is it determined if a taxing district is participating in CRF, LIFT, LRF, SLIFA,

LIPA, COSDA or LTIF?

A. CRF: Taxing districts that levy at least 75 percent of their regular property tax within the

increment area must agree to participate before an increment area can be created. If the

increment area includes any portion of a fire district, the fire district must agree to

participate in the revitalization financing program.

LIFT: Taxing districts must have a written agreement with the sponsor allowing the use

of some or all of its local property tax allocation revenues dedicated for local

infrastructure financing.

LRF: Taxing districts must allow the use of all of their local property tax allocation

revenues for local revitalization financing, unless they adopt an ordinance opting out as a

participating taxing district.

LIPA: Taxing districts must allow the use of all of its local property tax allocation

revenues unless one or more, but not all, of its regular property tax levies are excluded

through an interlocal agreement with the sponsoring city.

SLIFA: Taxing districts, other than the State school levies, must allow the use of all local

property tax allocation revenue generated from the taxable property within the SLIFA.

COSDA: Cities must establish the commercial office space development area. Other

taxing districts that want to participate must provide a written agreement of participation

that is authorized by their governing body to the city.

LTIF: Taxing districts, other than the State school levies, ports and PUD’s for bonding

purposes, and local school excess levies, must allow the use of all local property tax

allocation revenue generated from the taxable property within the increment area, unless

the local government that created the LTIF area agrees to receive less than the full

amount as long as bond debt service, reserve, and other bond covenant requirements are

satisfied. Local governments must also enter into negotiations for mitigation agreements

with affected public hospital districts and local fire services. If a mitigation agreement

cannot be reached, the parties must proceed with arbitration.

Q. What taxing districts and levies are eligible for these programs?

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A. Regular property taxes are defined as, “…a property tax levy by or for a taxing district

which levy is subject to the aggregate limitation set forth in RCW 84.52.043 and

84.52.050, as now or hereafter amended, or which is imposed by or for a port district or

public utility district.” (RCW 84.04.140).

CRF, LIFT, LRF, LIPA, tax increment financing programs exclude the following from

the definition of regular property taxes:

• Property taxes levied by public utility districts for the purpose of making

payments of principal and interest on general indebtedness.

• State school levies.

• Excess levies.

LRF, LIFT, and LIPA: Exclude funds from levy lid lifts (RCW 84.55.050) that

are levied for a specific purpose.

LRF and LIPA: Exclude property taxes that are specifically excluded through an

interlocal agreement between sponsoring local governments and a participating taxing

district.

CRF and LIPA: Exclude regular property taxes levied by a port district for the purpose

of making payments of principal and interest on general indebtedness.

LIPA only allows the following taxing districts to participate:

• Counties that border Puget Sound having a population of 600,000 or more, and

have an established program for the transfer of development rights; and

• Cities that are incorporated with a population plus employment equal to 22,500 or

greater within an eligible county.

SLIFA: Excludes the State school levies.

LTIF: Excludes state school levies, ports and PUD’s for bonding purposes, and local

school excess levies.

Q. Who can sponsor one of these programs?

A. CRF: Cities, towns, counties, and port districts.

LIFT: Cities, towns, counties, port districts, and federally recognized Indian tribes .

LRF: Cities, towns, counties, and port districts.

LIPA: Cities.

SLIFA: Cities.

COSDA: Cities.

LTIF: Cities, towns, counties, and port districts or any combination of these districts.

Q. Is the state Community Economic Revitalization Board (CERB) approval required

for a sponsoring entity to participate in the “property tax only” portion of these

programs?

A. CRF: No approval required.

LIFT: Approval is required by CERB; however, applications are currently not

being accepted.

LRF: No approval required.

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LIPA: No approval required.

SLIFA: No approval required.

COSDA: No approval required.

LTIF: No approval required.

Q. How are local property tax increment revenues or property tax allocation revenues

measured?

A. CRF: Property tax revenue from regular levies is distributed based on 75 percent of any

increase in the assessed value of the increment area.

LIFT and LRF: Property tax revenue from regular levies is distributed based on 75

percent of the assessed value of new construction and improvements initiated after the

creation of the program, and the value of conversion or rehabilitation that is treated as

new construction under chapter 84.55 RCW. If the entire building is new construction, 75

percent of any increase in value of that structure is also included in the property tax

allocation revenue value in subsequent years. If the new construction is not representing

an entire building, any increase in value above the original new construction amount is

not included in the property tax allocation revenue value in subsequent years.

LIPA: Property tax revenue from regular levies is distributed based on the sponsoring

city ratio multiplied by 75 percent of the assessed value of new construction and

improvements initiated after the creation of the program, and the value of conversion or

rehabilitation that is treated as new construction under chapter 84.55 RCW. If the entire

building is new construction, the amount resulting from the sponsoring city ratio

multiplied by 75 percent of any increase in value of that structure is also included in the

property tax allocation revenue value for subsequent years. If the new construction is not

representing an entire building, any increase in value above the original new construction

amount is not included in the property tax allocation revenue value in subsequent years.

SLIFA: Property tax revenue from regular levies is distributed based on 100 percent of

the regular levies, excluding the State school levies.

COSDA: The city’s and each participating district’s tax revenue from the new construction

value of qualified commercial office space projects is deposited into the public improvement

fund for ten years.

LTIF: The property tax revenue from regular levies is based off 100 percent of the

increment value of real property.

Q. When are property taxes distributed to the sponsoring jurisdiction?

A. CRF: Distribution begins in the calendar year after the increment area is created and

continues until property tax revenues are no longer obligated to pay the costs of the

public improvements.

LIFT: Distribution begins in the second calendar year following the approval by CERB

and continues until property tax revenues are no longer obligated to pay the costs of the

public improvements.

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LRF: Distribution begins in the second calendar year following the creation of a

revitalization area by a sponsoring local government and continues until property tax

revenues are no longer obligated to pay the costs of the public improvements.

LIPA: Distribution begins in the second calendar year following the creation of a local

infrastructure project area by a sponsoring city and continues until property tax revenues

are no longer obligated to pay the costs of the public improvements or until the final

termination date which ranges from 10-25 years after the date of the first distribution of

local property tax allocation revenues, whichever is earlier.

SLIFA: Distribution begins in the calendar year following the passage of the city’s

ordinance.

COSDA: Distribution begins January 1 of the calendar year after a qualifying project is

initially approved.

LTIF: Distribution begins the calendar year following the passage of the ordinance

creating the increment area and continues until revenues are no longer necessary to pay

for public improvement costs, or 25 years from the first year in which revenues are

collected from the increment area; whichever is sooner.

Q. Does a taxing district have the option to either fully participate or partially

participate in LRF and LIPA?

A. LRF: Yes. Legislation adopted in 2010 allows a taxing district to only partially

participate by providing a specific amount of money for a specific amount of time to the

sponsoring local government through an interlocal agreement. Or, a taxing district can

allow only one or more, but not all, of its regular property tax levies to be used for the

calculation of local property tax allocation revenues through an interlocal agreement.

LIPA: Yes. If taxing districts (the county) wants to partially participate by allowing one

or more, but not all, of its regular property tax levies to be used, it may exclude levies

through an interlocal agreement with the sponsoring city.

The intent of this section of the manual is to offer general information concerning these different

programs. You can find additional information about generating revenue through sales, use tax,

and property tax at the Department’s website dor.wa.gov. Search for “tax increment financing.”

6.12 Omitted Property

According to RCW 84.40.080, when property has been omitted from the assessment roll, an

assessor must, upon discovery of omitted property, place the property on the assessment roll at

the value for the year in which it was omitted, or if not then valued, at such value as the assessor

shall determine for the year in which it was omitted. However, RCW 84.40.085 restricts the

placement of omitted property on the assessment roll to "three years preceding the year in which

the omission is discovered."

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Omitted property should be taxed at the levy rate of the year in which the property was omitted.

Taxes from omitted property are to be paid one year from the due date for taxes on the current

year's assessment roll. This process is separate from the levy process, and the assessor should not

reduce the levies by the taxes collected on the omitted assessments. Also, the assessor should not

adjust the assessed values and the highest lawful levies for the years in which the property was

omitted.

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APPENDIX A – Definitions and Terminology

The following definitions/terminologies are taken from specific property tax statutes, property

tax rules, bulletins, advisories, or Black's Law Dictionary:

- A -

Ad Valorem Tax

A tax based on the value of property.

Additional Tax (Current

Use)

The difference between the property tax paid as open space land, farm

and agricultural land, or timber land and the amount of property tax

otherwise due and payable for the seven years last past had the land not

been so classified; plus interest upon the amounts of such additional tax

paid at the same statutory rate charged on delinquent property taxes from

the dates on which such additional tax could have been paid without

penalty if the land had been assessed without penalty if the land had

been assessed without regard to classification (RCW 84.34.108).

Additional Tax (Historic

Property)

"Additional taxes, interest and penalties: (a) The cost multiplied by

the levy rate in each year the property was subject to special

valuation; plus (b) interest on the amounts of the additional tax at the

statutory rate charged on delinquent property taxes from the dates on

which the additional tax could have been paid without penalty if the

property had not been valued as historic property under chapter 84.26

RCW; plus (c) a penalty equal to twelve percent of the amount

determined in (a) and (b)." (RCW 84.26.090 and WAC 458-15-015).

Administrative Refunds

It is when an ad valorem tax paid before or after delinquency is

refunded for one of the following reasons:

1. Paid more than once.

2. Paid as a result of manifest error in description.

3. Paid as a result of a clerical error in extending the tax rolls.

4. Paid as a result of other clerical errors in listing property.

5. Paid with respect to improvements which did not exist on

assessment date.

6. Paid under levies or statutes adjudicated to be illegal or

unconstitutional.

7. Paid as a result of mistake, inadvertence, or lack of knowledge by

any person exempted or partially exempted from paying real property

taxes.

8. Paid or overpaid as a result of mistake, inadvertence, or lack of

knowledge by either a public official or employee or by any person

paying the same with respect to real property in which the person

paying the same has no legal interest.

9. Paid on the basis of an assessed valuation which was appealed to

the county board of equalization and ordered reduced by the board.

10. Paid on the basis of an assessed valuation which was appealed to

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the state board of tax appeals and ordered reduced by the board.

PROVIDED, That the amount refunded under subsections (9) and

(10) shall only be for the difference between the tax paid on the basis

of the appealed valuation and the tax payable on the valuation

adjusted in accordance with the board's order.

11. Paid as a state property tax levied upon property, the assessed

value of which has been established by the state board of tax appeals

for the year of such levy: PROVIDED, HOWEVER, that the amount

refunded shall only be for the difference between the state property

tax paid and the amount of state property tax that would, when added

to all other property taxes within the one percent limitation of the

state constitution equal one percent of the assessed value established

by the board.

12. Paid on the basis of an assessed valuation which was adjudicated

to be unlawful or excessive: PROVIDED, the amount refunded shall

be for the difference between the amount of tax payable on the basis

of the assessed valuation determined as a result of the preceding.

13. Paid on property acquired under a tax lien (RCW 84.69.020).

14. Paid on the basis of an assessed valuation that was reduced under

RCW 84.48.065.

15. Paid on the basis of an assessed valuation that was reduced under

RCW 84.40.039.

16. Abated under RCW 84.70.010 and 84.69.020.

Advance Tax

(Quick collect)

Tax collected on personal property, which is to be sold, moved, or

liquidated. The tax is calculated and collected on current year levy,

based on new value (RCW 84.56.070).

Advisory Value

The true and fair value determinations by Department appraisers or

auditors made at the request of the county assessor. The value made

by them shall not in any manner be binding upon the assessor (RCW

84.41.110 and WAC 458-53-020).

AGO

Attorney General’s Opinion.

Annexation

The act of a taxing district taking in a part of another area.

Anticipated Taxes

HB 1283 (2017 Legislation Session) removed the following

requirement: Any person filing a plat subsequent to May 31 in any

year and prior to the date of collection of taxes shall deposit with the

county treasurer a sum equal to the product of the county assessor's

latest valuation on unimproved property in such subdivision

multiplied by the current year's dollar rate increased by 25 percent on

the property platted. This amount is sometimes referred to as an

advance tax. RCW 58.08.040 was repealed.

Appeal Board (State)

Means the State Board of Tax Appeals. For more information, please

see State Board of Tax Appeals

Appraisal

An estimate of value.

Assess

1. To estimate property value as a basis of taxation.

2. To fix or determine, e.g., by a court or commission, the

compensation due to a property owner for the taking of real property.

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Assessed Value (AV)

The value of property placed on the assessment rolls for property tax

purposes. In the State of Washington, assessed value may not always

be the true and fair market value. (RCW 84.04.020 and RCW

84.04.030).

Assessment

1. The official valuation of property for ad valorem taxation.

2. A single charge levied against a parcel of real estate to defray the

cost of a public improvement that presumably will benefit only the

properties it serves, e.g., assessment for the installation of sidewalks,

curbs, or sewer or water lines. See also Special Assessment.

3. An official determination of the amount to be paid by or to the

owners of real estate to defray the cost of a public improvement that

is presumed to benefit the properties it serves in an amount at least

equal to the cost of the improvement, e.g., assessment of benefits and

damages for public sewer or water lines.

Assessment Base

See Property Tax Base.

Assessment Cycle

The cycle during which all property in an assessment (area) district

must be reassessed.

Assessment Date

All taxable real and personal property is subject to valuation at noon

on January 1 of the assessment year for taxes collectable the

following year except if the law specifically states otherwise. The

greatest exception is new construction, which is to be placed on the

assessment rolls by August 31st, with reference to value on July 31 of

that year. When a mobile home first becomes subject to taxation, the

valuation of the mobile home is as of the July 31 immediately

preceding the date that the mobile home is placed on the assessment

roll, and listed by August 31 of that year (RCW 36.21.070 through

36.21.090).

Another exception is when a publicly owned property loses its

exemption status. The assessment date is January 1 of the year the

exemption status no longer applies (2023 regular session HB 1303).

Assessment District

Formed to provide a specific service or benefit to lands contained

within its boundaries. They are empowered to impose an assessment

to fund district operations or to fund projects that fulfill the purpose

for which the district was formed.

Assessment Process

The discovery, listing, and valuation of property for taxation.

Assessment Ratio

All property shall be valued at one hundred percent of its true and fair

value in money and assessed on the same basis unless specifically

provided otherwise by law (RCW 84.40.030).

Assessment Year

January 1 through December 31 of any year. The year the property is

listed and assessed by the county assessor. In most cases, the

assessment year is the calendar year prior to the year the taxes

become due and payable ( RCW 84.40.020 and RCW 84.04.040).

Assessed value.

- B -

Banked Capacity

The difference between the highest lawful levy that could have been

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made and the actual levy that was imposed, less refund levies, levy

errors, levy error corrections, and reduction due to highly valued

disputed property.

Base Year

Port district industrial development district - The year prior to the first

collection year in a first or second multiyear levy period. (WAC 458-

19-05001(3))

Local tax increment finance area – The year prior to the year the

increment area is first designated. (RCW 39.114.010)

Benefit Assessment

District

See Assessment district.

Board of Equalization –

County

A county board, independent of the assessor’s office that may adjust

valuations and hears specific appeals of valuations and decisions

made by the assessor. The county governmental authority has the

option of either appointing the members or constituting the board.

The board shall consist of not less than three or more than seven

members. This board shall convene in July and as needed, according

to statute (RCW 84.48.010 and WAC 458-14-001).

BOE

The county Board of Equalization.

Bond

A form of interest-bearing note used by government to borrow on a

long-term (one year or more).

Boundaries

The boundaries of counties, cities and all other taxing districts are set

on the first day of August of the year which the levy is made, with

some exceptions. For exceptions, please see RCW 84.09.030.

Boundary Change

Any change in taxing district boundaries, for the purpose of property

taxation and the levy of property taxes (RCW 84.09.030 and WAC

458-12-140).

BTA or BOTA

State Board of Tax Appeals.

- C -

Cancellation

Reduction to the tax roll after the roll has been certified for collection

for a specific year.

Certified Property Tax

Levy

The lawful levy dollar amount certified by the taxing district

governing body to the county legislative authority.

Certified Property Tax

Rate

Rate calculated by the county assessor to produce the lawful amount

of certified property tax levy. (WAC 458-19-005)

Chattel

In law, any property other than a freehold or fee estate in land; treated

as personal property, although divisible into chattels real and chattels

personal.

Chattels Personal

Tangible, movable items that generally constitute personal property.

Chattels Real

Intangible personal property right that may be created by leases.

Change of Use

When land which is classified under chapter 84.34 RCW or chapter

84.33 RCW for special valuation based on its use and then the use of

the land is changed (Chapter 84.34 RCW and Chapter 84.33 RCW).

Change of venue

(Black's Law Dictionary)

The removal of a suit begun in one county or district to another

county or district for trial, though the term is also sometimes applied

to the removal of a suit from one court of the same county or district.

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City

A municipal corporation that occupies a definite area and is subject to

the laws of the state in which it is located.

Classified Forest Land

Effective July 22, 2001, Classified Forest Land and Designated Forest

Land were combined into one category. See Designated Forest Land.

Compensating Tax

Tax calculated on removal from designated forest land classification (

Chapter 84.33 RCW).

Compliance, Notice of

An affidavit on the real estate excise tax form which is signed by the

new owner/owners at the time of sale or transfer of ownership of

historic property when they desire the property to continue under that

respective classification (RCW 84.26.080 and WAC 458-15-070).

Composite Property Tax

Levy Rate

Total property taxes levied, excluding the state school levies, on

classified and designated forest land, divided by the total assessed

value of classified and designated forest land.

Consolidated Regular

Levy Rate for the $5.90

Limitation

The sum of all regular levy rates set for collection exclusive of rate

set for state school levies, port and public utility districts, emergency

medical services under RCW 84.52.069, and conservation futures

under RCW 84.34.230, county ferry districts, criminal justice,

retional transit authority, transit levies, affordable housing, and park

and recreation levies under RCW 84.52.010(3)(a)(vii).

Consolidated Regular

Levy Rate for the

Constitutional One

Percent Limitation

The sum of all regular levy rates set for collection exclusive of rate

set for port and public utility districts.

Consolidation

The act of combining two or more taxing districts into one taxing

district.

Constitutional One

Percent Limit

The levy limit established by Article VII, section 2 of the Washington

Constitution. Stating that taxes may not exceed one percent of the

true and fair value of the property.

Contiguous

Land sharing a common boundary or edge or point. Even if the

property is divided by a road it is still considered contiguous (RCW

84.34.020).

Corporeal Property

Tangible property.

Cost Method

One of three professional appraisal methods used to value property.

This method considers what it would cost to replace an existing

structure with a similar one that serves the same purpose. The cost

method is also widely used in new construction valuation.

Coterminous

Having the same boundaries or limits.

County

The largest division of local government in all states except Louisiana

and Alaska, where the comparable units are parish and borough,

respectively.

County Commissioner

The term county commissioners when used in Title 36 or other

provision of law shall include the governmental authority empowered

to so act under the provisions of a charter adopted by any county of

the state (RCW 36.32.005).

County Governmental

The board of county commissioners or county legislative body as

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Authority

established under Home Rule Charter.

County Legislative

Authority

The county commissioners, or in a case of a home rule charter

county, the governmental authority empowered to so act (WAC 458-

18-510).

County Recording

Authority

The county auditor or the county recording authority as authorized

under Home Rule Charter (RCW 84.04.045 and WAC 458-15-015)

Coupon

The interest document specifying the amount of interest and date of

payment, attached to a bond or coupon warrant.

Coupon Warrant

A warrant payable to the bearer with interest coupons attached.

When issued, constitutes a general obligation of the district.

Current Assessment

Year

The year the property is listed and valued by the county assessor.

Current Tax Year

The year the taxes are due and payable.

Current Use

Present use of the land. Not necessarily its highest and best use (

Chapter 84.34 RCW).

Current Use Assessment

Special assessment of land under the Open Space Act. Please see

Open Space.

- D -

Deferred Taxes

A retired person qualifying under RCW 84.36.381 through 84.36.389

may elect to defer payment of special assessments and/or real

property taxes on his/her residence an amount of up to 80 percent of

their equity. The Department pays the “deferred” taxes in exchange

for a lien position; taxes are repaid to the Department later (RCW

84.38.010 and WAC 458-18-010). Or, the Limited Income Deferral

allows property owners to defer their second half property tax under

chapter 84.37 RCW. The application must be submitted annually to

the assessor’s office.

Delinquent Assessments

Assessment remaining unpaid on and after the due date for which a

penalty for non-payment is attached.

Delinquent Interest

Penalty for non-payment of a tax or assessment by due date (RCW

84.56.020).

Department

Department means the Department of Revenue of the state of

Washington (RCW 84.04.047).

Designated Forest Land

Land which is devoted primarily to growing and harvesting timber.

The land must total five or more acres and may be one parcel or

multiple contiguous parcels. Designated Forest Land means the land

only, and does not include a residential homesite (Chapter 84.33

RCW).

Destroyed Property

If real or personal property is destroyed in whole or in part in a

calendar year, or if it is in an area declared to be a disaster area, the

assessed value may be reduced for that assessment year to the true

and fair market value that remains after the destruction. The loss must

be greater than 20 percent. Under certain conditions, the taxes

collected during the year may be abated proportionately (RCW

36.21.080 and RCW 84.70.010).

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Disputed Value

Generally used in describing highly valued property whose valuation

dispute may have a significant impact on a taxing district’s levy.

Whenever any property value or claim for exemption or cancellation

of a property assessment is appealed to the state board of tax appeals

or to the courts, the difference between the values that are asserted by

the taxpayer and the assessor is considered the disputed value. When

that disputed value exceeds one-fourth of one percent of the total

assessed value of property in the county, the assessor shall use only

that portion of the total value which is not in controversy for purposes

of computing the levy rates and extending the tax on the tax roll,

unless the state board of tax appeals has issued its determination at

the time of extending taxes (RCW 84.52.018).

District

For taxation, it is a unit of local government with the authority to levy

taxes and issue bonds to finance schools, parks, sewers, etc. (WAC

458-18-510).

DNR

Department of Natural Resources

DOR

Department of Revenue

Drainage

A system of drains, e.g., tiles, pipes, conduits, designed to remove

surface or subsurface water or waste water and sewage.

Drainage District

A unit of local government set up to construct and operate a drainage

system for the area, usually to achieve a higher and better use of the

land.

DSHS

Department of Social and Health Services

- E -

Eminent Domain, Power

The right of government to take private property for public use

(usually by purchase).

Emergency Medical

Service Districts

Districts created specifically to provide emergency medical care or

emergency medical services (RCW 84.52.069).

EMS

Emergency Medical Service. EMS levies may be excess or regular

levies.

Enrichment Levy

Local school funding in excess of basic education. Replaces M&O

levies as of the 2019 tax year.

Equalization

The process in which a government body attempts to ensure that all

property under its jurisdiction is assessed at true and fair market

value.

ESD

Educational Service District. Not a taxing district, but a regional

administrative agency between the local school districts and the

Superintendent of Public Instruction.

Ex Officio

By virtue of the office.

Excess Levy

Levy of additional taxes by any taxing district over and above the

regular/statutory rate. Approved by the electors at a special or general

election. Voter approved levies in accordance with RCW 84.52.052;

this does not include the EMS, Port, and PUD districts.

Exemption

All property is subject to taxation, unless specifically exempted by

law. The Department administers nonprofit exemptions (hospitals,

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churches, schools, etc.). Exemptions that are administered by the

assessor are senior citizen, head-of-family (personal property),

historical property, and the remodel exemption (Chapter 84.36

RCW).

Export

An export is an article that is sent, taken or carried out (Black’s Law

Dictionary) of a state destined to a foreign country. (Rules relating to

the Revenue Act of 1935, Washington state tax commission, p. 135.)

- F -

Farm and Agricultural

Land

Land devoted primarily to the production of livestock and agricultural

commodities, etc. (RCW 84.34.020).

FBC

Fire Benefit Charge

Fiscal Year

For property tax purposes, the assessment year and fiscal year are

both January 1

through December 31

in each year (RCW

84.04.040).

FLAV

Forest Land Assessed Value

Floating Home

A building on a float used in whole or in part for human habitation as

a single family dwelling, which is not designed for self-propulsion by

mechanical means or for propulsion by means of wind, and which is

on the property tax rolls of the county in which it is located (RCW

82.45.032).

Foreign Commerce

Means that commerce, commercial intercourse, traffic or trade which

involves the purchase, sale or exchange of property and its

transportation, or the transportation of persons, or the transportation

of communications or electrical energy, from a state or territory of the

United States to a foreign country, or from a foreign country to a state

or territory of the United States. It includes fish, seafood, or other

products originating on the high seas beyond the territorial limits of

the state. (Rules relating to the Revenue Act of 1935, Washington

state tax commission, p. 135.)

Forest Land

Forest land is synonymous with designated forest land and means any

parcel of land that is five or more acres or multiple parcels of land

that are contiguous and total five or more acres that is or are devoted

primarily to growing and harvesting timber. Designated forest land

means the land only and does not include a residential homesite

(Chapter 84.33 RCW).

Forest land assessed

value (FLAV)

For purposes of computing the 2024 distribution, the FLAV is the

January 1, 2022, assessed value of classified and designated forest

land and reclassified 1931 Reforestation Land in the county and on

the 2008 tax rolls.

Fund

A self-balancing set of accounts that records revenues together with

all related liabilities which are segregated for the purpose of carrying

on specific activities.

Funding bond

A general obligation bond issued to cancel the outstanding

indebtedness of warrants or bonds of waterworks or other public

utilities that were payable only from the income of those utilities.

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- G -

Gender and Number

Every word importing the singular number only may be extended to

or embrace the plural number, and every word importing the plural

number may be applied and limited to the singular number, and every

word importing the masculine gender only may be extended and

applied to females as well as males (RCW 84.04.065).

General Obligation

Bond

(GO Bond)

Any bond, note, warrant, certificate of indebtedness or other

obligation of a public body which constitutes indebtedness within the

meaning of the constitutional debt limitation (RCW 39.53.010).

A bond secured by pledge of the issuer’s full faith, credit, and taxing

power.

- H -

Head of Family

Exemption

An exemption of $15,000 of value of personal property owned by a

head of family and used for business purposes as of January 1, 2007.

Prior to this date, the exemption amount was $3,000. This exemption

is not allowed for partnerships and/or corporations (RCW 84.36.110).

Highest and Best Use

Basis for valuing property for assessment purposes. Highest and best

use is the most profitable likely use for which a property can be put.

It is the use, which will yield the highest return on the owner’s

investment.

Historic District

An area designated to retain and preserve its historic quality.

Historic Property

Real Property together with improvements thereon, except property

listed in a register primarily for objects buried below ground, which

is: (1) listed in a local register of historic places created by a

comprehensive ordinance, certified by the secretary of the interior; or

(2) listed in the national register of historic place (RCW 84.26.020

and WAC 458-15-015).

Householder

Every person, married, in a state registered domestic partnership, or

single, who resides within the state of Washington being the owner or

holder of an estate or having a house or place of abode, either as

owner or lessee (RCW 84.04.050).

- I -

Import

An import is an article, which comes from a foreign country (not

from a state, territory, or possession of the United States) or

originates on the high seas and is brought into the taxing jurisdiction

of a state. (Rules relating to the Revenue Act of 1935, Washington

State Tax Commission, p. 135.)

Improvement

Improvement means any valuable change in or addition to real

property, including the subdivision or segregation of parcels of real

property or the merger of parcels of real property (WAC 458-19-

005(2)(i)). Commonly used to describe the buildings and structures

added to land.

Income Method

One of three professional appraisal methods used to value property.

This method is used primarily to value business property where the

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property tends to be worth its income producing potential

Indicated Personal

Property Ratio

The sum of the actual total county assessed values is divided by the

sum of the indicated market values to determine the county indicated

personal property ratio (WAC 458-53-160).

Indicated Real Property

Ratio

The sum total real property assessed and true and fair values, forest

land assessed and true and fair values, and current use assessed and

true and fair values (WAC 458-53-135).

Intercounty Rural

Library District

A municipal corporation organized to provide library service for all

areas outside of incorporated cities and towns within two or more

counties: PROVIDED, that any city or town with a population of one

hundred thousand or less at the time of annexation, may be included

therein as provided in RCW 27.12.360 through 27.12.390.

Interstate

Refers to goods in transit to this state from another state.

Interstate Commerce

Includes, but is not limited to, that commerce, commercial

intercourse, traffic, or trade which involves the purchase, sale or

exchange of property and its transportation, or the transportation of

persons, from one state or territory of the United States to another.

(Rules relating to the Revenue Act of 1935, Washington state tax

commission, p. 135.)

Intrastate

Refers to goods in transit from one point in this state to another point

within this state (WAC 458-12-115).

IPD

Implicit price deflator, a measure of inflation used in the calculation

of levy limits.

Irrigation

The artificial application of water to the soil for full crop production;

used in arid regions or when rainfall is not sufficient.

Irrigation District

An agency established by local government that has the authority to

implement and operate an irrigation system for the district and to levy

taxes to finance its operations.

Island Library District

A municipal corporation organized to provide library service for all

areas outside of incorporated cities and towns on a single island only,

when it’s not the only area of the county, and in counties composed

entirely of islands and having a population of less than twenty-five

thousand at the time the library district was created: PROVIDED, that

any city or town with a population of one hundred thousand or less at

the time of annexation may be included therein as provided in RCW

27.12.360 through 27.12.390.

- J -

Joint Taxing District

A district that lies in more than one county, such as a jointly

supported school district.

Judgment

An amount to be paid or collected by a governmental unit as the

result of a court decision, including condemnation awards in payment

for private property taken for public use.

July Board

Nickname for the county Board of Equalization.

Junior Taxing Districts

All taxing districts other than the state, county, county roads, city,

port, and public utility districts.

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- K -

- L -

Land

The soil with everything on it and under it.

Land Use Code

The identification of each real property parcel by numerical digits as

representations of the major use of the property. The Land Use Code

is derived from the Standard Land Use Coding Manual as prepared by

the Federal Bureau of Public Roads and includes use classifications

specified by state law (WAC 458-53-020).

Lease For Life

A lease that terminates upon the demise of the lessee (WAC 458-

16A-100).

Legislative Authority

Government authority of a city, town, or county.

Levy

Verb: To impose taxes, assessments or charges for support of

governmental activities.

Noun: The total amount of taxes, assessments or charges imposed by

a governmental unit

Levy Code Area

See Tax Code Area description.

Levy Limit

The restriction on the amount that a district’s property tax levy may

increase over the previous year.

Districts with population below 10,000 – The levy limit for a district

of this size is 101 percent.

Districts with population at or above 10,000 - The levy limit for a

taxing district of this size is determined by the need of the district for

funds above the rate of inflation (Implicit Price Deflator, IPD). The

limit factor for districts that have a substantial need for funding above

the IPD is the lesser of the limit factor authorized by RCW

84.55.0101 or 101 percent. For all other districts of this size, the limit

factor is the lesser of 101 percent or 100 plus the IPD.

The levy for a taxing district in any year shall be set so that the

regular property taxes payable in the following year shall not exceed

the limit factor times the highest amount that could have lawfully

been levied since 1985 plus an additional dollar amount calculated by

multiplying the increase in assessed value resulting from new

construction, improvements to property, solar, biomass, geothermal

facilities, if the facility is not state assessed, increment value, and any

increase in the assessed value of state assessed property times the

levy rate of that district for the preceding year.

Levy Rate

The rate necessary to raise the amount of taxes for any taxing district

within the county. Expressed in dollars and cents per one thousand

dollars assessed value and are calculated by dividing the total amount

of the authorized levy of a taxing district by the total assessed value

of that district. Also see Certified Property Tax Levy Rate.

LID

Local improvement district.

Lid Lift

A ballot measure, wherein the voters authorize the district to increase

their levy beyond the levy limit (RCW 84.55.050).

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Life Estate

An estate whose duration is limited to the life of the party holding it

or of some other person (WAC 458-16A-100).

Local Review Board

A local body designated by the local legislative authority (RCW

84.26.020).

Local Improvement

District (LID)

A single charge levied against a parcel of real estate to defray the cost

of a public improvement that presumably will benefit only the

properties it serves, e.g., assessment for the installation of sidewalks,

curbs, or sewer or water lines. See also Special Assessments.

Lot, Tract, etc.

A piece or parcel of real property and piece or parcel of land is any

contiguous quantity of land in the possession of, owned by, or

recorded as property of the same claimant, person or company.

- M -

M & O

Maintenance and operations (See Enrichment Levy for school

districts).

Maintenance

Assessments (dike, flood

control, drainage,

irrigation)

Special assessments for districts that provide continuous benefit to the

property owners and are receipted as ad valorem taxes; however, the

due date and delinquent interest differs. The first half of full

assessment is due on or before April 30, and the second half is due on

or before October 31 (RCW 85.08.480, 86.09.493, and 87.03.270).

Maintenance

Assessments (weed,

rodents, pests,

mosquitoes)

These special assessments provide continuous benefit to the property

owners and are receipted in the same manner as ad valorem taxes

with the same due dates and delinquent interest rates (RCW

17.04.250).

Manifest Error

An error in listing or assessment which does not involve a revaluation

of property (WAC 458-14-005 (14)). Correction of these errors would

not require appraisal judgment.

Major Taxing Districts

State, county, city and road districts. Also referred to as Senior

Districts.

Market Comparison

Method

One of the three professional appraisal methods used by assessors in

valuing property. In this method sales are used to provide estimates of

value for similar properties. This method is also called the Sales

Comparison Method and most residential property is valued this way.

Market Value

See True and Fair Market Value.

Mergers of Taxing

Districts

For levy rate calculation purposes, it is the same thing as a

consolidation. The only difference is that in a merger, the individual

taxing districts that combine retain their commissioners, while one

commissioner board is created in a consolidation. For intercounty

mergers, the county with the district with the highest assessed value

should set the levy rate.

Mobile Home

Or manufactured home. A structure, designed and constructed to be

transportable in one or more sections, and is built on a permanent

chassis, and designed to be used as a dwelling with or without a

permanent foundation when connected to the required utilities that

include plumbing, heating, and electrical systems contained therein

(RCW 82.50.010 and RCW 46.04.302).

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Modular Home

A factory-assembled structure designed primarily for use as a

dwelling when connected to the required utilities that include

plumbing, heating, and electrical systems contained therein. It does

not contain its own running gear, and it must be mounted on a

permanent foundation (RCW 46.04.303).

Money/ Moneys

Money or moneys shall be held to mean gold and silver coin, gold

and silver certificates, treasury notes, United States notes, and bank

notes.

Municipality

A district having powers of local self-government. City, town, etc.,

having its own self-government.

- N -

Net Cash Rental

Average rental paid on an annual basis, in cash, for the land being

appraised and other farm and agricultural land of similar quality and

similarly situated that is available for lease for a period of at least

three years to any reliable person without unreasonable restrictions on

its use for production of agricultural crops (RCW 84.34.065).

New Construction

Means the construction or alteration of any property for which a

building permit was issued, or should have been issued, under chapter

19.27, 19.27A, or 19.28 RCW or other laws providing for building

permits, which results in an increase in the value of the property

(WAC 458-19-005).

Notice of Change of

Value

A notice mailed by the assessor to the taxpayer when there is a

change in the true and fair value of real property (land and/or

improvements) or a change in value of land in open space

classification (RCW 84.40.045 and WAC 458-12-360).

Notice of Compliance

An affidavit on the real estate excise tax form which is signed by the

new owner/owners at the time of sale or transfer of ownership of

historic property when they desire the property to continue under that

respective classification (RCW 84.26.080).

Notice of Continuance

An affidavit on the real estate excise tax form or a separate form

which is signed by the new owner/owners at the time of sale or

transfer of ownership when classified land (open space, forest land or

farm and agricultural land) is desired to continue under the respective

classification (Chapters 82.45, 84.33, and 84.34 RCW and Chapters

458-30 and 458-40 WAC).

Number and Gender

Every word importing the singular number only may be extended to

or embrace the plural number, and every word importing the plural

number may be applied and limited to the singular number, and every

word importing the masculine gender only may be extended and

applied to females as well as males (RCW 84.04.065).

- O -

Oath/ Swear

"Oath" may be held to mean affirmation and the word "swear" may

be held to mean affirm (RCW 84.04.070).

Omitted Personal

Property

Personal property omitted from the assessment roll. It shall not

include personalty that was listed but improperly valued (RCW

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84.40.080 and WAC 458-12-050).

Omitted Real Property

Real property omitted from the assessment roll for any preceding year

at the value for that year. Limitation of no more than three assessment

years from the year of discovery (RCW 84.40.080 and WAC 458-12-

050).

Omitted Value

All personalty that was assessed at less than market value due to

inaccurate reporting by the taxpayer or person reporting said propert

(RCW 84.40.080 and WAC 458-12-050).

Open Space/ Current

Use Assessment

Land designated for non-building uses, typically of three types: Farm

and Agricultural land, Timber Land, and Open Space Land. If

qualified the land may benefit from reduced assessments Chapter

84.34 RCW.

Open Space Land

"Open space land" means (a) any land area so designated by an

official comprehensive land use plan adopted by any city or county

and zoned accordingly, or (b) any land area, the preservation of which

in its present use would (i) conserve and enhance natural or scenic

resources, or (ii) protect streams or water supply, or (iii) promote

conservation of soils, wetlands, beaches or tidal marshes, or (iv)

enhance the value to the public of abutting or neighboring parks,

forests, wildlife preserves, nature reservations or sanctuaries or other

open space, or (v) enhance recreation opportunities, or (vi) preserve

historic sites, or (vii) preserve visual quality along highway, road, and

street corridors or scenic vistas, or (viii) retain in its natural state

tracts of land not less than one acre situated in an urban area and open

to public use on such conditions as may be reasonably required by the

legislative body granting the open space classification, or (c) any land

meeting the definition of farm and agricultural conservation land

under subsection (8) of this section. As a condition of granting open

space classification, the legislative body may not require public

access on land classified under (b)(iii) of this subsection for the

purpose of promoting conservation of wetlands (RCW 84.34.020).

Open Space Ratio

The ratio of open space to the total site or the land area improved

with buildings.

Ordinance

An ordinance of a city or town or resolution or other instrument by

which the governing body of the public body exercising any power

hereunder takes formal action and adopts legislative provisions and

matters of some permanency.

Ownership of Real

Property

The holding of rights or interests in real estate.

- P -

Person

Person shall be construed to include firm, company, association, or

corporation (RCW 84.04.075).

Personal Property

The term personal property is defined in RCW 84.04.080, which

should be consulted in any case where it is at all doubtful whether a

given piece of property is real or personal.

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Personal Property

For the purpose of taxation, personal property is all goods, chattels,

stocks, estates or moneys, standing timber, etc., items not affixed to

the real estate, but used for the purpose of doing business. Personal

property also includes boats and mobile homes not affixed to any real

estate. Personal property may also include buildings that are owned

privately but located on leased government lands (RCW 84.04.080).

Plat

A map or representation of a subdivision, showing thereon the

division of a tract or parcel of land into lots, blocks, streets and alleys,

or other divisions and dedications (RCW 58.17.020).

Power of Eminent

Domain

The right of government to take private property for public use

(usually by purchase).

Property Tax

A tax levied on real and personal property, based on value (ad

valorem).

Property Tax Base

The assessed value of all property within a designated area, e.g., an

assessment or tax district.

Prorationing of Levies

A term meaning the statutory process for reducing regular property

tax levies when the aggregate of those levies exceeds either the

aggregate $5.90 limit or the one percent constitutional limit in a

specific tax code area.

PTA

Property Tax Advisories—replace PTBs, Property Tax Bulletins.

Public Property

(Exempt)

All property belonging exclusively to the United States, the state, any

county or municipal corporation, and all property under a recorded

agreement granting immediate possession and use pursuant to RCW

8.04.090, shall be exempt from taxation. All property belonging

exclusively to a foreign national government shall be exempt from

taxation if such property is used exclusively as an office or resident

for a consul or other official representative of such foreign national

government, and if the consul or other official representative is a

citizen of such a foreign nation. Generally, property owned by a

municipal corporation or a state agency is exempt from property

taxes. Property leased by government remains taxable to the owner.

Governments may “pay” property tax by agreeing to reimbursements

of the owner’s tax payments by contract (RCW 84.36.010).

Public Utilities

Each company doing intercounty or interstate business in this state

that is assessed and has values certified to the county assessor by the

Department. The term "centrally assessed properties" is sometimes

used for these properties. The properties consist of power,

communication, and transportation companies (RCW 84.12.200 and

Chapter 458-50 WAC).

Public Utility District

(PUD)

A district formed to conserve the water and power resources of the

state of Washington for the benefit of the people thereof, and to

supply public utility services including water and electricity for all

uses (Title 54 RCW).

- Q -

Quick Collect

Tax collected on personal property, which is to be sold, moved, or

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liquidated. The tax is calculated and collected on current year levy,

based on new value (RCW 84.56.070).

- R -

Rate

Numerical amount of property taxes to be levied expressed in terms

of dollars per $1,000 of assessed value, e.g., $1.00 per $1,000 of

assessed value. Sometimes the rate is described without including

"per $1,000 of assessed value."

Ratio

The percentage relationship of real property assessed value to the true

and fair value of real property as determined by real property sales,

by department appraisals, or by department approved county

appraisals, or the percentage relationship of personal property

assessed value to the true and fair value of personal property as

determined from department audits or from department approved

county audits (RCW 84.48.075 and WAC 458-53-020).

Ratio Study

The Department's annual comparison of the relationship between the

county assessed values of real and personal property with the market

value of that property as determined by the Department's analysis of

sales, appraisals, and/or audits or the comparison of the relationship

between the county assessed values of real property classified under

chapter 84.34 RCW (current use) with the current use value of that

property as determined by the department (RCW 84.48.075 and WAC

458-53-020).

RCW

Revised Code of Washington

Real Estate

An identified parcel or tract of land, including improvements, if any.

Also see Real Property.

Real Property

For purposes of taxation, the term "real property" means the land

itself and all buildings, structures or improvements or other fixtures

including mobile homes that are permanently fixed in location.

Reasonable Proximity

Geographical areas near enough to each other so that governance,

management, and services can be delivered effectively (RCW

52.26.020).

Refund Fund

A fund within the county treasury that is used to refund to taxpayers

the amount of all taxes held illegal and recoverable by judgments

rendered against the county within the preceding twelve months,

including legal interest and a proper share of the costs, where allowed

by the judgment.

Regular Property Taxes/

Regular Property Tax

Levies

The term "regular property taxes" and the term "regular property tax

levy" shall mean a property tax levy by or for a taxing district which

levy is subject to the aggregate limitation set forth in RCW 84.52.043

and 84.52.050, as now or hereafter amended, or which is imposed by

or for a port district or a public utility district (RCW 84.04.140).

Rehabilitation

The process of returning a property to a state of utility through repair

or alteration, which makes possible an efficient contemporary use

while preserving those portions and features of the property which are

significant to its architectural and cultural values (RCW 84.26.020).

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Resolution

A special or temporary order of a legislative body (requires less legal

formality than an ordinance or statute). (See definition of Ordinance.)

Revaluation

The process in which the assessed value of all real property is

adjusted, to reflect the market or true and fair value of the property.

Revaluation, which consists of a physical inspection of property,

occurs every four years, except if a county statistically updates real

property values annually. Then physical inspection is required every

six years (RCW 84.41.030).

Revenue Bond

Any bond, note, warrant, certificate of indebtedness, or other

obligation for the payment of money issued by a public body or any

predecessor of any public body and which is payable from designated

revenues or a special fund but excluding any obligation constituting

an indebtedness within the meaning of the constitutional debt

limitation and any obligation payable solely from special assessments

or special assessments and a guaranty fund (RCW 39.53.010).

Road Levy Shift

A shift of levy capacity (rate) from the county’s road levy to the

county’s general levy. Any county is authorized to levy up to two

dollars and forty-seven and one-half cents per thousand dollars of

assessed value if the total levies for both the county and any road

district within the county do not exceed four dollars and five cents per

thousand dollars of assessed value, and no other taxing district has its

levy reduced as a result of the increased county levy (RCW

84.52.043).

Rural County Library

District

Means a library serving all the area of a county not included within

the area of incorporated cities and towns: PROVIDED, that any city

or town with a population of one hundred thousand or less at the time

of annexation may be included therein as provided in RCW 27.12.360

through 27.12.390.

- S -

Sales Comparison

Method

See Market Comparison Method.

Sales Study

A study of comparable sales within the past five years for appraisal of

real property using all factors as to time of sale, location, physical or

other factors affecting value as of the assessment date (RCW

84.40.030 and Chapter 458-53 WAC).

Sanitary District

An assessment district established with particular reference to

improvements (e.g., sewers and sewage disposal plants) that are

constructed in the interest of sanitation and health; a municipal

corporation organized to secure, preserve, and promote the public

health.

Segregation (Seg)

Separation of a tax parcel into two or more pieces.

Senior Taxing District

Means the state (for support of common schools), the county, county

road, and city or town (WAC 458-19-005).

Short Plat

The map or representation of a short subdivision (RCW 58.17.020).

Short Subdivision

The division or re-division of land into four or fewer lots, tracts,

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parcels, sites, or divisions for the purpose of sale, lease, or transfer of

ownership (RCW 58.17.020).

Situs, Taxable Personal

Property

Personal property shall be listed and assessed in the county where it is

located (RCW 84.44.010 and WAC 458-12-115).

Situs, Taxable Real

Property

The situs of real property is at the place where the property is located.

The situs of a possessory interest in real property is at the place where

the real property is situated. Where a parcel of real property is located

in more than one taxing district the portion lying within a particular

district is assessable only in that district (WAC 458-12-055).

Special Assessment

The charge or obligation imposed by local government upon real

property specially benefited by improvements (WAC 458-18-010).

Special Districts

Districts created to provide a particular service, e.g., economic

development districts, water resource management districts.

Special Valuation

The determination of the assessed value of the historic property

subtracting, for up to ten years, such cost as is approved by the local

review board (RCW 84.26.020).

State-Assessed Property

Intercounty or interstate utilities, railcar companies, and

transportation companies valued by the Department. These values are

equalized using the ratio study. Once these properties are valued and

equalized, they are certified (apportioned) to the counties, for

placement on the assessment rolls.

State Board of Tax

Appeals (BTA)

If a taxpayer is not satisfied with their county's Board of Equalization

decision, they can bring their appeal before the state BTA. The BTA

also reviews certain property tax decisions made by the Department.

State Levy

The levies for state taxes as authorized by law not to exceed the

lawful limit of $3.60 per thousand dollars of assessed value, with the

exception of collection years 2018, 2020, 2021, and 2022 when the

aggregate levy rate is $2.70 and 2019 when the aggregate levy rate is

$2.40 per thousand dollars of 100 percent true and fair market value

which is adjusted to the state equalized value in accordance with the

indicated ratio fixed by the Department. The levies are for the support

of Common Schools in the State of Washington. Remember that the

state levies are not included in the $5.90 statutory limit (RCW

84.48.080).

State Review Board

The advisory council on historic preservation established under

chapter 27.34 RCW, or any successor agency designated by the state

to act as the state historic preservation review board under federal law

(RCW 84.26.020).

Statutory Dollar Rate

The maximum levy rate as set by statute for each type of regular levy.

Currently, the aggregate limit is $5.90.

Stratification

The grouping of the real or personal property assessment records into

specific assessed value and/or use categories for ratio sampling and

calculation purposes (WAC 458-53-020).

Subdivision

The division of land into five or more lots, tracts, parcels, sites, or

divisions for the purpose of sale, lease, or transfer of ownership. This

does not include a short subdivision (RCW 58.17.020).

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Supplemental

Tax added to the roll after the roll has been certified for a specific

year.

Survey

Survey shall mean the locating and monumenting in accordance with

sound principles of land surveying, by or under the supervision of a

licensed land surveyor, of points or lines which define the exterior

boundary or boundaries common to two or more ownerships or which

reestablish or restore general land office corners (RCW 58.09.020).

Swear/ Oath

Oath may be held to mean affirmation, and the word “swear” may be

held to mean affirm (RCW 84.04.070).

- T -

Tangible Property

Property that can be perceived by the senses; includes land, fixed

improvements, furnishings, merchandise, cash, and other items of

working capital used in an enterprise.

TAV

Timber assessed value.

Tax/ Taxes

The word "tax" and its derivatives, "taxes," "taxing," "taxed,"

"taxation" and so forth shall be held and construed to mean the

imposing of burdens upon property in proportion to the value thereof,

for the purpose of raising revenue for public purposes (RCW

84.04.100).

Tax Base

The unit of value to which the tax rate is applied to determine the tax

due; for property taxes, the assessed valuation of the property within

the district.

Tax Code Area

Means a geographical area made up of a unique mix of one or more

taxing districts, which is established for the purpose of properly

calculating, collecting and distributing taxes. Only one tax code area

will have the same combination of taxing districts, except that an

additional tax code area made up of the same taxing districts will be

temporarily created when one of the taxing districts in the tax code

area annexes additional area and the voters of the annexing district

have previously authorized a bond levy upon which those taxpayers

are still paying, and for which the taxpayers in the annexed area are

not responsible (WAC 458-19-005).

Tax Exemption

Total exemption or freedom from tax granted to educational,

charitable, religious, and other nonprofit organizations. Exemptions

from personal property tax, such as the head-of-family, the historical

property, and the remodel exemptions, are also granted. Also see

Exemptions.

Tax Levy

In property taxation, the total revenue that will be realized by the tax.

Tax Rate

See Certified Property Tax Levy Rate.

Tax Roll

The official list of all taxpayers subject to property tax, the amounts

of their assessments, and the amounts of taxes to be collected by the

Treasurer (RCW 84.52.080).

Taxable Situs –

Personalty

Personal property shall be listed and assessed in the county where it is

situated. The personal property pertaining to the business of a

merchant or of a manufacturer shall be listed in the town or place

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where the business is carried (RCW 84.44.010 and WAC 458-12-115

and 458-12-120).

Taxable Situs – Real

Property

The situs of real property is at the place where the property is located.

The situs of a possessory interest in real property is at the place where

the real property is situated. Where a parcel of real property is located

in more than one taxing district the portion lying within a particular

district is assessable only in that district, with the exception of

property located within a regional transit authority district (WAC

458-12-055).

Taxable Value

According to RCW 84.04.020 taxable value should be construed to

mean assessed value, when used in the statutes. Please see Assessed

Value for a definition. Note: In the case of partial exemptions, taxable

and assessed value would not mean the same thing. For example, if a

house with an assessed value of $100,000 has exemptions worth

$30,000, the taxable value would equal $70,000.

Taxation

The right of government to raise revenue through assessments on

valuable goods, products, and rights.

Taxing District

"Taxing district" shall be held and construed to mean and include the

state and any county, city, town, port district, school district, road

district, metropolitan park district, water-sewer district or other

municipal corporation, now or hereafter existing, having the power or

authorized by law to impose burdens upon property within the district

in proportion to the value thereof, for the purpose of obtaining

revenue for public purposes, as distinguished from municipal

corporations authorized to impose burdens, or for which burdens may

be imposed, for such purposes, upon property in proportion to the

benefits accruing thereto (RCW 84.04.120 and WAC 458-12-140 and

458-18-510).

Taxing District

A political subdivision for one or more assessment districts where a

governmental unit has the authority to levy tax.

Taxing District

Boundaries

See Boundaries.

Taxpayer

Taxpayer shall mean any individual, corporation, association,

partnership, trust, or estate whose property has been or will be

assessed for property tax purposes according to Title 84 RCW (WAC

458-18-510).

TCA

Tax code area

Timber

"Timber" means forest trees, standing or down, on privately or

publicly owned land, and except as provided in RCW 84.33.170

includes Christmas trees and short-rotation hardwoods (RCW

84.33.035).

Timber Assessed Value

(TAV)

A figure computed annually by the Department based on a statutory

formula (RCW 84.33.035[18]). Briefly, the annual harvest value

multiplied by the county timber tax rate (four percent) divided by the

county composite tax rate (RCW 84.33.051).

Timber Land

Any parcel of land that is five or more acres or multiple parcels of

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land that are contiguous and total five or more acres which is or are

devoted primarily to the growth and harvest of timber for commercial

purposes. Timber land means the land only (RCW 84.34.020(3)).

Timber Land

Please see Open Space (Timber Land).

Town

Technically, a territorial quasi-corporation, e.g., a New England

town, or a political subdivision of the state or county, e.g., townships;

commonly, an urban community; sometimes applied to any form of

municipal corporation.

Tract/ Lot

"Tract" or "lot," and "piece or parcel of real property," and "piece or

parcel of lands" shall each be held to mean any contiguous quantity of

land in the possession of, owned by, or recorded as the property of the

same claimant, person, or company (RCW 84.04.130).

Trending

Trending consists of adjusting the sale price of a property or the

appraisal value from the time of sale or appraisal to a specific point in

time, which is the January 1 assessment date.

True and Fair Value

True and fair value is that value expressed in terms paid in a market

transaction - willing buyer, willing seller, both buyer and seller

knowledgeable of the uses to which the property can be put to, neither

under duress. True and fair value is important since this is the value

that the constitutional one percent levy limitation is based upon

(RCW 84.40.030 and 84.34.065 and WAC 458-07-030).

- U -

Unauditable Special

Purpose District

A special purpose district that the state auditor has determined to be

incapable of being audited because the special purpose district has

improperly maintained, failed to maintain, or failed to submit

adequate accounts, records, files, or reports for an audit to be

completed.

Uniformity

All taxes shall be uniform upon the same class of property within the

territorial limits of the authority levying the tax and shall be levied

and collected for public purposes only. (Article VII, Section 1, State

Constitution).

The county commissioners are the authority that levies the tax (not

individual taxing districts) in the county, and all property that comes

within their jurisdiction must be uniformly valued and assessed. This

rule firmly prohibits the use of varying assessment ratios within the

confines of the county borders. The assessor must value all real and

personal property at its fair market value and then apply the same or a

uniform assessment ratio thereto (Carroll Barlow, Snohomish County

Assessor v. Washington State Tax Commission (1967).

Use Classification

Property that is assessed as open space land, or designated forest land.

Utility Local

Improvement District

(ULID)

See Local Improvement District (LID).

- V -

Value/valuation

Relationship between a thing desired and a potential purchaser.

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(Black's Law Dictionary)

Volume of goods, commodities, service a thing will command in

exchange. It exists in the minds of men (people create value). Value

is related to and influenced by need, utility, scarcity, and purchasing

power.

Valuation

The process of estimating the market value of an identified interest or

interests in a specific parcel or parcels of real estate as of a given

date.

- W -

WAC

Washington Administrative Code.

- X Y Z -

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APPENDIX B – Reference Section

B.1 Washington State Constitution

Article VII

Revenue and Taxation.

B.2 Chapter 458-19 WAC – Property Tax Levies, Rates, and Limits

WAC 458-19-005

Definitions.

WAC 458-19-010

Levy limit and levy rate calculations.

WAC 458-19-020

Levy limit – Method of calculation.

WAC 458-19-025

Restoration of regular levy.

WAC 458-19-030

Levy limit – Consolidation of districts.

WAC 458-19-035

Levy limit – Annexation.

WAC 458-19-040

Levy limit – Newly formed taxing district.

WAC 458-19-045

Levy limit – Removal of limit (lid-lift).

WAC 458-19-050

Port district levies.

WAC 458-19-05001

Port district IDD levy.

WAC 458-19-055

Levy limit – Proration of earmarked funds.

WAC 458-19-060

Emergency medical service levy.

WAC 458-19-065

Levy limit – Protection of future levy capacity.

WAC 458-19-070

Procedure to adjust consolidated levy rate for taxing districts when the

statutory aggregate dollar rate limit is exceeded.

WAC 458-19-075

Constitutional one percent levy limit calculation.

WAC 458-19-080

City annexed by fire protection and/or library districts.

WAC 458-19-085

Refunds – Procedures – Applicable limits.

WAC 458-19-090

Fire protection district formation - cities and town – highest lawful levy.

WAC 458-19-550

State levy – Apportionment between counties.

B.3 Property Tax Advisories

PTA 1.1.2014

Taxation of Permanent Improvements on Tribal Trust Land

PTA 2.1.2009

Property Tax Bulletins Cancelled.

PTA 4.3.2012

Specific Question Pertaining to the Administration and Qualification

of the Land on which a Residence is Sited for Property Classiefied as

Farm and Agricultural Land Under Chapter 84.34 RCW (Revised)

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PTA 5.1.2009

Specific Question Pertaining to Land Classified as Farm and

Agricultural Land Under Chapter 84.34 RCW, when the Land

Qualifies for Classification because of the Commercial Agricultural

Activity Produced from Perennial Plantings.

PTA 6.2.2020

Property Taxability of Motor Vehicles.

PTA 7.1.2009

Sales Tax as an Element of Value.

PTA 8.1.2009

Appraisal of Bed and Breakfast Establishments.

PTA 9.1.2009

Assessment of Supplies.

PTA 10.1.2009

"True Lease" or Security Agreement.

PTA 11.2.2009

Application of the Soldiers' and Sailors' Civil Relief Act of 1940 to

Property Tax Administration.

PTA 12.3.2014

Classification of Land Used for Christmas Tree Production.

PTA 13.1.2009

Effect of Local Zoning on Nonprofit Exemptions.

PTA 14.2.2009

Transfer or removal of land owned by a federally recognized Indian

Tribe classified under chapter 84.33 or 84.34 RCW.

PTA 15.1.2009

Low-Income Housing Valuation.

PTA 16.1.2011

Establishing Additional Eligibility Requirements for the Current Use

Program.

PTA 17.0.2014

Valuation of Community Land Trust (Resale Restricted) Properties.

PTA 18.0.2017

BTA Non-aquiescence.

PTA 19.1.2020

Occupancy Requirement for Senior Citizen, Disabled Person, and

Disabled Veteran Property Tax Exemption.

PTA 20.1.2021

State-Assessed Utility Company Annual Apportionment Reports.

PTA 21.1.2021

Levy Certification Requirements.

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APPENDIX C – Forms and Publications

C.1 Levy Forms and Publications

Form

Number

Title

62 0055

Voted Bonds and Capital Project Levies – Timber Tax Distribution *

64-0001

Petition for Property Tax Refund

64-0007

Levy Calculation (Highest Lawful and Actual)

64 0034

Computation for School District Bond and Enrichment Levy

64 0096

Prorationing Worksheet for the 1% Constitutional Limit w/ Instructions

64 0097

Prorationing Worksheet for the $5.90 Aggregate Limit w/ Instructions

64-0100

Levy Certification

64-0101

Ordinance/Resolution

*Contact the Department’s Forest Tax Division for this form.

C.2 Other Property Tax Forms and Publications

Other forms and publications are available on the Department’s website at dor.wa.gov.

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APPENDIX D – Subject Index

- A -

Advance taxes:

Deferred taxes ..............................................

RCW 84.38.030 and 84.64.050.

Disabled persons exemption .........................

RCW 84.36.381 to 84.36.389 and

WAC 458-16A-100 to 458-16A-150.

Other exemptions .........................................

Chapter 84.36 RCW and

Chapter 458-16 WAC.

Personal property ..........................................

RCW 84.56.070 and 84.56.090.

Senior citizens exemption ............................

RCW 84.36.381 to 84.36.389 and

WAC 458-16A-100 to 458-16A-150.

Affordable housing levy ...................................

RCW 84.52.105.

Agreements between tax districts:

Authorization ................................................

RCW 39.67.010.

Transfer of funds ..........................................

RCW 39.67.020.

Annual report to Department of Revenue .....

RCW 36.21.100.

Appeals of levy ..................................................

RCW 84.08.140.

Assessment districts:

Air pollution control .....................................

Chapter 70.94 RCW.

Levy authorization ..................................

RCW 70.94.091.

Airport ..........................................................

RCW 14.08.290 to 14.08.370 (county).

Cemetery ......................................................

Chapter 68.52 RCW. See Cemetery district

budget.

City transportation authority area (LID) ......

RCW 35.95A.050.

Diking ...........................................................

Chapter 85.08 RCW. Also see Diking.

Diking and drainage .....................................

Chapter 85.24 RCW. See Diking and drainage.

Drainage .......................................................

Chapter 85.06 RCW. Also see Drainage.

EMS district ..................................................

RCW 36.32.480 and 84.52.069.

Fire protection ..............................................

Title 52 RCW. See Fire protection district levy.

Flood control ................................................

Chapter 86.09 RCW. See Flood control.

Flood control (county) ..................................

Chapter 86.12 RCW. See Flood control.

Flood control zone ........................................

Chapter 86.15 RCW. See Flood control zone.

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Horticultural assessment district ..................

RCW 15.09.135 and 15.09.131.

Irrigation .......................................................

Title 87 RCW. See Irrigation.

Metro municipal corporation ........................

Chapter 35.58 RCW.

Levy authorization ..................................

RCW 35.58.090.

Metropolitan park .........................................

Chapter 35.61 RCW. Look under City and

metro park district.

Mosquito control ..........................................

Chapter 17.28 RCW. See Mosquito control.

Park and recreation .......................................

Chapter 36.69 RCW .

Park and recreation (county) ........................

RCW 36.68.400 to 36.68.620. See County.

Port ...............................................................

Title 53 RCW. See Port.

Public hospital ..............................................

Chapter 70.44 RCW. See Public hospital

district levy.

Public utilities ...............................................

Title 54 RCW. See Public utility district.

Road improvement .......................................

Chapter 36.83 RCW.

Road improvement (county) .........................

Chapter 36.88 RCW.

River and harbor improvement ....................

Chapter 88.32 RCW.

Rural library county .....................................

Chapter 27.12 RCW. Look under Library.

Rural library intercounty ..............................

RCW 27.12.090. Look under Library.

School ...........................................................

Chapter 28A.323 RCW. See Joint school

district.

Sewer ............................................................

See Water-sewer district.

Water-sewer .................................................

Chapter 57.20 RCW. Also see Water-sewer

district.

Weed .............................................................

Chapter 17.04 RCW. See Weed district.

Weed (intercounty) .......................................

Chapter 17.06 RCW. See Intercounty WD.

For more information on assessment districts, see Taxing district.

- B -

Ballot for excess tax levy ..................................

RCW 84.52.054.

Ballots for local measures ................................

Chapter 29A.36 RCW.

Billing for property taxes:

Mailing .........................................................

RCW 84.56.010 and 84.56.090.

Tax statement ................................................

RCW 84.36.381, 84.56.020, and 84.56.050.

Taxpayer (defined) .......................................

RCW 84.56.050.

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Bonds:

Excess, when GO .........................................

RCW 84.52.052.

GO, excess election ......................................

RCW 84.52.056.

Mosquito GO ................................................

RCW 17.28.260.

Park GO ........................................................

RCW 36.68.520.

Refunding bonds ..........................................

RCW 84.52.056.

Boundaries (taxing districts) ...........................

RCW 84.09.030.

Boundaries (tax code areas) ............................

RCW 84.09.035.

- C -

Cemetery district:

Budget ..........................................................

RCW 68.52.290.

Levy authorization ........................................

RCW 68.52.290 and 68.52.310.

City:

Accident fund ...............................................

RCW 35.31.050 and 35.31.060.

Annexed by fire or library district ................

WAC 458-19-080.

Fire .........................................................

RCW 52.04.081.

Library ....................................................

RCW 27.12.390.

Budgets .........................................................

RCW 84.52.020.

Certification to assessor ...............................

RCW 84.52.070.

Code accident fund .......................................

RCW 35A.31.050 and 35A.31.060.

Diking participation ......................................

RCW 85.24.250.

Disincorporation ...........................................

RCW 35.07.180.

Emergency fund (fire, flood, etc.) ................

RCW 35.32A.060.

Estimates ......................................................

RCW 84.52.020.

Fire fighter's pension fund ............................

RCW 41.16.060.

Formation .....................................................

RCW 35.58.090.

Guarantee fund .............................................

RCW 35.54.010.

Land acquisition fund ...................................

RCW 35.56.190.

Limits ...........................................................

RCW 84.52.050.

Lowlands and waterways .............................

RCW 35.56.190.

Park district fund ..........................................

RCW 35.61.210.

Park fund ......................................................

RCW 35.61.210.

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Publicity fund ...............................................

RCW 35.23.470.

Sewer system fund .......................................

RCW 35.30.020.

Voting excess ...............................................

RCW 84.52.052.

Warrant fund ................................................

RCW 35.56.190.

City transportation authority area .................

RCW 35.95A.100.

Classified forest land ........................................

Chapter 84.33 RCW. See Timber district

formula.

Collection for property taxes:

Current year taxes .........................................

RCW 84.56.020.

Delinquent taxes ...........................................

RCW 1.12.070(3) and 84.56.020.

Paid under protest .........................................

RCW 84.68.020.

Sale of personal property ..............................

RCW 84.56.070.

Tax distribution ............................................

RCW 84.56.230.

Tax foreclosure .............................................

Chapter 84.64 RCW.

Tax receipts ..................................................

RCW 84.56.060.

Waiver of interest & penalty ........................

RCW 84.56.025.

Community renewal areas (LID) ....................

RCW 35.81.190.

Conservation future levy .................................

Chapter 89.08 RCW.

County:

Airport ..........................................................

RCW 14.08.290.

Assessor’s Budget ........................................

RCW 84.41.050.

Certification to assessor ...............................

RCW 84.52.070.

County general budget .................................

RCW 36.40.090.

Excess levy over one percent limit ...............

RCW 84.52.052.

Filing city, district budget ............................

RCW 84.52.020.

Flood control ................................................

Chapter 86.12 RCW.

General levy (authorized) .............................

RCW 36.40.090.

Grounds for refunds .....................................

RCW 84.69.020.

Horticultural districts ....................................

RCW 15.08.260, 15.08.270, and 15.09.131.