title: RCW 84.52.0531

text:
(1) Beginning with taxes levied for collection in 2020, the maximum dollar amount which may be levied by or for any school district for enrichment levies under RCW 84.52.053 is equal to the lesser of $2.50 per $1,000 of the assessed value of property in the school district or the maximum per-pupil limit. This maximum dollar amount shall be reduced accordingly as provided under RCW 43.09.2856(2).
(2) The definitions in this subsection apply to this section unless the context clearly requires otherwise.
(a) "Inflation" means the percentage change in the seasonally adjusted consumer price index for all urban consumers, Seattle area, for the most recent 12-month period as of September 25th of the year before the taxes are payable, using the official current base compiled by the United States bureau of labor statistics.
(b) "Inflation enhancement" means:
(i) $500 in the 2026 calendar year; and
(ii) 3.33 percentage points added to inflation each year from the 2027 to 2030 calendar years.
(c) "Maximum per-pupil limit" means:
(i) Through the 2030 calendar year:
(A) $2,500, as increased by inflation, plus inflation enhancements defined in (b) of this subsection, beginning with property taxes levied for collection in 2020, multiplied by the number of average annual full-time equivalent students enrolled in the school district in the prior school year, for school districts with fewer than 40,000 annual full-time equivalent students enrolled in the school district in the prior school year; or
(B) $3,000, as increased by inflation plus the inflation enhancement defined in (b)(i) of this subsection, beginning with property taxes levied for collection in 2020, multiplied by the number of average annual full-time equivalent students enrolled in the school district in the prior school year, for school districts with 40,000 or more annual full-time equivalent students enrolled in the school district in the prior school year.
(ii) Beginning with the 2031 calendar year, $5,035, as increased by inflation beginning with property taxes levied for collection in 2032, multiplied by the number of average annual full-time equivalent students enrolled in the school district in the prior school year.
(d) "Prior school year" means the most recent school year completed prior to the year in which the levies are to be collected.
(3) For districts in a high/nonhigh relationship, the enrollments of the nonhigh students attending the high school shall only be counted by the nonhigh school districts for purposes of funding under this section.
(4) For school districts participating in an innovation academy cooperative established under RCW 28A.340.080, enrollments of students attending the academy shall be adjusted so that each participant district receives its proportional share of student enrollments for purposes of funding under this section.
(5) Beginning with propositions for enrichment levies for collection in calendar year 2020 and thereafter, a district must receive approval of an enrichment levy expenditure plan under RCW 28A.505.240 before submission of the proposition to the voters.
(6) The superintendent of public instruction shall develop rules and regulations and inform school districts of the pertinent data necessary to carry out the provisions of this section.
(7) Beginning with taxes levied for collection in 2018, enrichment levy revenues must be deposited in a separate subfund of the school district's general fund pursuant to RCW 28A.320.330, and for the 2018-19 school year are subject to the restrictions of RCW 28A.150.276 and the audit requirements of RCW 43.09.2856.
(8) Funds collected from levies for transportation vehicles, construction, modernization, or remodeling of school facilities as established in RCW 84.52.053 are not subject to the levy limitations in subsections (1) through (5) of this section.
[ 2025 c 404 s 1; 2022 c 108 s 3. Prior: 2021 c 221 s 2; 2021 c 145 s 22; 2019 c 410 s 2; 2018 c 266 s 307; 2017 3rd sp.s. c 13 s 203; (2017 3rd sp.s. c 13 s 202 expired January 1, 2019); 2017 c 6 s 3; (2017 c 6 s 2 expired January 1, 2019); (2013 c 242 s 8 expired January 1, 2019); (2012 1st sp.s. c 10 s 8 expired January 1, 2019); prior: 2010 c 237 s 2; (2010 c 237 s 1 expired January 1, 2019); 2010 c 99 s 11; (2010 c 99 s 10 expired January 1, 2012); (2009 c 4 s 908 expired January 1, 2012); (2006 c 119 s 2 expired January 1, 2019); (2004 c 21 s 2 expired January 1, 2019); 1997 c 259 s 2; 1995 1st sp.s. c 11 s 1; 1994 c 116 s 2; 1993 c 465 s 1; 1992 c 49 s 1; 1990 c 33 s 601; 1989 c 141 s 1; 1988 c 252 s 1; 1987 1st ex.s. c 2 s 101; 1987 c 185 s 40; 1985 c 374 s 1; prior: 1981 c 264 s 10; 1981 c 168 s 1; 1979 ex.s. c 172 s 1; 1977 ex.s. c 325 s 4.]
Notes:
Intent—2022 c 108: "The legislature recognizes that the COVID-19 pandemic has impacted the delivery of education across the state, as school districts resume in-person instructional models with heightened efforts to protect the health and well-being of students and staff and address the pandemic's impact on student learning. The legislature also recognizes that state funding formulas are largely driven by enrollment, and the pandemic has resulted in unforeseen, temporary enrollment declines in many districts. Funding declines due to temporary, unforeseen changes in enrollment can affect a district's ability to maintain the staffing and resources needed to deliver education services. Stabilization funding in the 2020-21 school year provided important support for schools to maintain services amid enrollment declines. With this act and in the omnibus operating appropriations act, the legislature intends to extend stabilizing funding to districts that have seen temporary enrollment declines due to the COVID-19 pandemic for the final time." [ 2022 c 108 s 1.]
Effective date—2022 c 108: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 23, 2022]." [ 2022 c 108 s 5.]
Intent—2021 c 221: "The legislature recognizes that the COVID-19 pandemic has significantly changed the delivery of education across the state, as school districts transition to remote learning environments to protect the health of students and staff. The legislature also recognizes that state funding formulas are largely driven by enrollment and the pandemic has resulted in unforeseen, temporary enrollment declines in many districts. Funding declines due to temporary, unforeseen changes in enrollment can affect a district's ability to maintain the staffing and resources needed to deliver education services. With this act and in the operating budget, the legislature intends to provide stabilizing funding to districts that have seen temporary enrollment declines due to the COVID-19 pandemic." [ 2021 c 221 s 1.]
Effective date—2018 c 266 ss 303 and 307: See note following RCW 28A.500.015.
Effective date—2017 3rd sp.s. c 13 ss 201, 203, 206, and 207: "Sections 201, 203, 206, and 207 of this act take effect January 1, 2019." [ 2017 3rd sp.s. c 13 s 210.]
Effective date—2017 3rd sp.s. c 13 s 202: "Section 202 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [July 6, 2017]." [ 2017 3rd sp.s. c 13 s 212.]
Expiration date—2017 3rd sp.s. c 13 s 202: "Section 202 of this act expires January 1, 2019." [ 2017 3rd sp.s. c 13 s 209.]
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Effective date—2017 c 6 s 3: "Section 3 of this act takes effect January 1, 2019." [ 2017 c 6 s 12.]
Effective date—2017 c 6 s 2: "Section 2 of this act takes effect January 1, 2018." [ 2017 c 6 s 10.]
Expiration date—2017 c 6 s 2: "Section 2 of this act expires January 1, 2019." [ 2017 c 6 s 11.]
Intent—2017 c 6: "The legislature recognizes that school districts may provide locally funded enrichment to the state's program of basic education. The legislature further recognizes that the system of state and local funding for school districts is in transition during 2017, with the state moving toward full funding of its statutory program of basic education, and with current statutory policies on school district levies scheduled to expire at the end of calendar year 2017. To promote school districts' ability to plan for the future during this transitional period, the legislature intends to extend current statutory policies on local enrichment through calendar year 2018." [ 2017 c 6 s 1.]
Expiration date—2017 c 6; 2013 c 242 s 8: "Section 8 of this act expires January 1, 2019." [ 2017 c 6 s 4; 2013 c 242 s 10.]
Purpose—Construction—2012 1st sp.s. c 10: "(1) Legislation enacted in 2009 (chapter 548, Laws of 2009) and in 2010 (chapter 236, Laws of 2010) revised the definition of the program of basic education, established new methods for distributing state funds to school districts to support this program of basic education, and provided an outline of specific enhancements to the program of basic education that are required to be implemented by 2018. In order to meet the required deadlines to implement full funding of the enhancements, the joint task force in section 2 of this act is created to develop and recommend options for a permanent funding mechanism.
(2) Initiative Measure No. 728 (chapter 3, Laws of 2001) dedicated a portion of state revenues to fund class size reductions and other education improvements. Because class size reductions and similar improvements are incorporated in the reforms that were enacted in chapter 548, Laws of 2009, and chapter 236, Laws of 2010, and that are being incrementally implemented through 2018, Initiative Measure No. 728 is repealed in order to make these dedicated revenues available for implementation of basic education reform and to facilitate the funding reform recommendations of the joint task force in section 2 of this act.
(3) Nothing in chapter 10, Laws of 2012 1st sp. sess. alters or amends the elements included in the school district levy base set forth in RCW 84.52.0531." [ 2012 1st sp.s. c 10 s 1.]
Expiration date—2017 c 6; 2012 1st sp.s. c 10 s 8: "Section 8 of this act expires January 1, 2019." [ 2017 c 6 s 5; 2012 1st sp.s. c 10 s 10.]
Expiration date—2017 c 6; 2010 c 237 ss 1, 5, and 6: "Sections 1, 5, and 6 of this act expire January 1, 2019." [ 2017 c 6 s 6; 2010 c 237 s 9.]
Effective date—2010 c 237 ss 1 and 3-9: "Sections 1 and 3 through 9 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [March 29, 2010]." [ 2010 c 237 s 11.]
Intent—2010 c 237: "The legislature recognizes that school districts request voter approval for two-year through four-year levies based on their projected levy capacities at the time that the levies are submitted to the voters. It is the intent of the legislature to permit school districts with voter-approved maintenance and operation levies to seek an additional approval from the voters, if subsequently enacted legislation would permit a higher levy." [ 2010 c 237 s 3.]
Effective date—2017 c 6; 2010 c 237 s 2: "Section 2 of this act takes effect January 1, 2019." [ 2017 c 6 s 8; 2010 c 237 s 10.]
Effective date—2010 c 99 s 11: "Section 11 of this act takes effect January 1, 2012." [ 2010 c 99 s 15.]
Expiration date—2010 c 99 s 10: "Section 10 of this act expires January 1, 2012." [ 2010 c 99 s 14.]
Findings—Intent—2010 c 99: See note following RCW 28A.340.080.
Effective date—2009 c 4: See note following RCW 43.79.460.
Expiration date—2009 c 4 s 908: "Section 908 of this act expires January 1, 2012." [ 2009 c 4 s 909.]
Expiration date—2017 c 6; 2010 c 237; 2006 c 119; 2004 c 21: "This act expires January 1, 2019." [ 2017 c 6 s 7; 2010 c 237 s 8; 2006 c 119 s 3; 2004 c 21 s 3.]
Funding not related to basic education—1997 c 259: "Funding resulting from this act is for school district activities which supplement or are not related to the state's basic program of education obligation as set forth under Article IX of the state Constitution." [ 1997 c 259 s 1.]
Purpose—Statutory references—Severability—1990 c 33: See RCW 28A.900.100 through 28A.900.102.
Effective date—1989 c 141: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1989." [ 1989 c 141 s 2.]
Intent—1987 1st ex.s. c 2: "The legislature intends to establish the limitation on school district maintenance and operations levies at twenty percent, with ten percent to be equalized on a statewide basis. The legislature further intends to establish a modern school financing system for compensation of school staff and provide a class size reduction in grades kindergarten through three. The legislature intends to give the highest funding priority to strengthening support for existing school programs.
The legislature finds that providing for the adoption of a statewide salary allocation schedule for certificated instructional staff will encourage recruitment and retention of able individuals to the teaching profession, and limit the administrative burden associated with implementing state teacher salary policies." [ 1987 1st ex.s. c 2 s 1.]
Severability—1987 1st ex.s. c 2: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1987 1st ex.s. c 2 s 213.]
Effective date—1987 1st ex.s. c 2: "This act shall take effect September 1, 1987." [ 1987 1st ex.s. c 2 s 214.]
Intent—Severability—1987 c 185: See notes following RCW 51.12.130.
Severability—1985 c 374: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1985 c 374 s 3.]
Effective date—1981 c 264: "Section 10 of this amendatory act shall become effective for maintenance and operation excess tax levies now or hereafter authorized pursuant to RCW 84.52.053, as now or hereafter amended, for collection in 1982 and thereafter." [ 1981 c 264 s 11.]
Severability—1981 c 264: See note following RCW 28A.545.030.
Effective date—1979 ex.s. c 172: "This amendatory act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect on September 1, 1979." [ 1979 ex.s. c 172 s 3.]
Severability—1979 ex.s. c 172: "If any provision of this amendatory act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1979 ex.s. c 172 s 2.]
Severability—Effective date—1977 ex.s. c 325: See notes following RCW 84.52.052.
Payments to high school districts for educating nonhigh school district students: Chapter 28A.545 RCW.
Purposes: RCW 28A.545.030.
Rules to effect purposes and implement provisions: RCW 28A.545.110.
Superintendent's annual determination of estimated amount due—Process: RCW 28A.545.070.

catchline: Enrichment levies by school districts—Maximum dollar amount—Enrichment levy expenditure plan approval—Rules—Deposit of funds.


doc_type: statute

jurisdiction: wa

title: RCW 84.52.054

text:
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 s 27; 1986 c 133 s 2; 1977 ex.s. c 325 s 2; 1977 c 4 s 2; 1973 1st ex.s. c 195 s 103; 1961 c 15 s 84.52.054. Prior: 1955 c 105 s 1.]
Notes:
Severability—2007 c 54: See note following RCW 82.04.050.
Contingent effective date—1986 c 133: See note following RCW 84.52.053.
Severability—Effective date—1977 ex.s. c 325: See notes following RCW 84.52.052.
Severability—1977 c 4: See note following RCW 84.52.052.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Excess levies—Ballot contents—Eventual dollar rate on tax rolls.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 84.52.056

text:
(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.
(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 s 3; 1973 1st ex.s. c 195 s 104; 1973 1st ex.s. c 195 s 148; 1961 c 15 s 84.52.056. Prior: 1959 c 290 s 2; 1951 2nd ex.s. c 23 s 4; prior: 1951 c 255 s 1, part; 1950 ex.s. c 11 s 1, part; 1945 c 253 s 1, part; 1941 c 176 s 1, part; 1939 c 83 s 1, part; 1939 c 2 (Init. Meas. No. 129); 1937 c 1 (Init. Meas. No. 114); 1935 c 2 (Init. Meas. No. 94); 1933 c 4 (Init. Meas. No. 64); Rem. Supp. 1945 s 11238-1e, part.]
Notes:
Authority—2010 c 115: See note following RCW 39.94.030.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.

catchline: Excess levies for capital purposes authorized.


title: RCW 84.52.058

text:
For districts in a high/nonhigh relationship, if the high school district is subject to the maximum per pupil limit under RCW 84.52.0531, the high school district's maximum levy amount must be reduced by an amount equal to the estimated amount of the nonhigh payment due to the high school district under RCW 28A.545.030(3) and 28A.545.050 for the school year commencing the year of the levy.
[ 2018 c 266 s 305.]

catchline: School districts with high/nonhigh relationship.


title: RCW 84.52.063

text:
A rural library district may impose a regular property tax levy in an amount equal to that which would be produced by a levy of fifty cents per thousand dollars of assessed value multiplied by an assessed valuation equal to one hundred percent of the true and fair value of the taxable property in the rural library district, as determined by the department of revenue's indicated county ratio: PROVIDED, That when any county assessor shall find that the aggregate rate of levy on any property will exceed the limitation set forth in RCW 84.52.043 and 84.52.050, as now or hereafter amended, before recomputing and establishing a consolidated levy in the manner set forth in RCW 84.52.010, the assessor shall first reduce the levy of any rural library district, by such amount as may be necessary, but the levy of any rural library district shall not be reduced to less than fifty cents per thousand dollars against the value of the taxable property, as determined by the county, prior to any further adjustments pursuant to RCW 84.52.010. For purposes of this section "regular property tax levy" shall mean a levy subject to the limitations provided for in Article VII, section 2 of the state Constitution and/or by statute.
[ 2001 c 187 s 25; 1997 c 3 s 125 (Referendum Bill No. 47, approved November 4, 1997); 1973 1st ex.s. c 195 s 105; 1973 1st ex.s. c 195 s 150; 1970 ex.s. c 92 s 9.]
Notes:
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Intent—Effective date—Application—1970 ex.s. c 92: See notes following RCW 84.52.010.

catchline: Rural library district levies.


title: RCW 84.52.065

text:
(1) Except as otherwise provided in this section, subject to the limitations in RCW 84.55.010, in each year the state must levy for collection in the following year for the support of common schools of the state a tax of $3.60 per $1,000 of assessed value upon the assessed valuation of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department.
(2)(a) For taxes levied for collection in calendar year 2027, the state property tax levy rate is $2.075355 per $1,000 of assessed value. The state property tax levy rate provided in this subsection (2)(a) is based upon the assessed valuation of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the department.
(b) For taxes levied for collection in calendar year 2028 and thereafter, the limitations of chapter 84.55 RCW apply.
(3) As used in this section, "the support of common schools" includes the payment of the principal and interest on bonds issued for capital construction projects for the common schools.
[ 2026 c 163 s 301; 2022 c 56 s 13; 2019 c 411 s 1; 2018 c 295 s 1; 2017 3rd sp.s. c 13 s 301; 1991 sp.s. c 31 s 16; 1979 ex.s. c 218 s 1; 1973 1st ex.s. c 195 s 106; 1971 ex.s. c 299 s 25; 1969 ex.s. c 216 s 2; 1967 ex.s. c 133 s 1.]
Notes:
Application—Automatic expiration date and tax preference performance statement exemption—2026 c 163: See notes following RCW 84.36.381.
Effective date—2019 c 411 ss 1 and 2: "Sections 1 and 2 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 21, 2019]." [ 2019 c 411 s 8.]
Application—2017 3rd sp.s. c 13 ss 301-314: "Sections 301 through 314 of this act apply beginning with taxes levied for collection in 2018 and thereafter." [ 2017 3rd sp.s. c 13 s 317.]
Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: "RCW 82.32.805 and 82.32.808 do not apply to sections 301 through 314, chapter 13, Laws of 2017 3rd sp. sess." [ 2017 3rd sp.s. c 13 s 316.]
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Effective date—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Limitation of levies: RCW 84.52.050.

catchline: State levy for support of common schools.


title: RCW 84.52.067

text:
Property taxes levied by the state under RCW 84.52.065(1) for the support of common schools must be paid into the general fund of the state treasury as provided in RCW 84.56.280. Property taxes levied by the state under *RCW 84.52.065(2) for the support of common schools shall be paid into the state general fund in the state treasury as provided in *RCW 84.52.065(2).
[ 2017 3rd sp.s. c 13 s 313; 2009 c 479 s 73; 2001 c 3 s 7 (Initiative Measure No. 728, approved November 7, 2000); 1967 ex.s. c 133 s 2.]
Notes:
*Reviser's note: RCW 84.52.065 was amended by 2026 c 163 s 301, substantially modifying the provisions of subsection (2).
Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: See notes following RCW 84.52.065.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Effective date—2009 c 479: See note following RCW 2.56.030.
Short title—Purpose—Intent—Construction—Effective dates—2001 c 3 (Initiative Measure No. 728): See notes following RCW 67.70.240.

catchline: State levy for support of common schools—Disposition of funds.


title: RCW 84.52.069

text:
(1) As used in this section, "taxing district" means a county, emergency medical service district, city or town, public hospital district, urban emergency medical service district, regional fire protection service authority, or fire protection district.
(2) Except as provided in subsection (10) of this section, a taxing district may impose additional regular property tax levies in an amount equal to fifty cents or less per thousand dollars of the assessed value of property in the taxing district. The tax is imposed (a) each year for six consecutive years, (b) each year for ten consecutive years, or (c) permanently. Except as otherwise provided in this subsection, a permanent tax levy under this section, or the initial imposition of a six-year or ten-year levy under this section, must be specifically authorized by a majority of at least three-fifths of the registered voters thereof approving a proposition authorizing the levies submitted at a general or special election, at which election the number of persons voting "yes" on the proposition must constitute three-fifths of a number equal to forty percent of the total number of voters voting in such taxing district at the last preceding general election when the number of registered voters voting on the proposition does not exceed forty percent of the total number of voters voting in such taxing district in the last preceding general election; or by a majority of at least three-fifths of the registered voters thereof voting on the proposition when the number of registered voters voting on the proposition exceeds forty percent of the total number of voters voting in such taxing district in the last preceding general election. The subsequent approval of a six-year or ten-year tax levy under this section must be specifically authorized by a majority of the registered voters thereof approving a proposition authorizing the levies submitted at a general or special election. If the entire region comprising a newly formed regional fire protection service authority was subject to the levy authorized under this section immediately prior to the creation of the authority under chapter 52.26 RCW, the initial imposition of a six-year or ten-year tax levy under this section may be approved by a majority of the registered voters thereof approving the creation of the authority and the related service plan. Ballot propositions must conform with RCW 29A.36.210. A taxing district may not submit to the voters at the same election multiple propositions to impose a levy under this section.
(3) A taxing district imposing a permanent levy under this section must provide for separate accounting of expenditures of the revenues generated by the levy. The taxing district must maintain a statement of the accounting which must be updated at least every two years and must be available to the public upon request at no charge.
(4)(a) A taxing district imposing a permanent levy under this section must provide for a referendum procedure to apply to the ordinance or resolution imposing the tax. This referendum procedure must specify that a referendum petition may be filed at any time with a filing officer, as identified in the ordinance or resolution. Within ten days, the filing officer must confer with the petitioner concerning form and style of the petition, issue the petition an identification number, and secure an accurate, concise, and positive ballot title from the designated local official. The petitioner has thirty days in which to secure the signatures of not less than fifteen percent of the registered voters of the taxing district, as of the last general election, upon petition forms which contain the ballot title and the full text of the measure to be referred. The filing officer must verify the sufficiency of the signatures on the petition and, if sufficient valid signatures are properly submitted, must certify the referendum measure to the next election within the taxing district if one is to be held within one hundred eighty days from the date of filing of the referendum petition, or at a special election to be called for that purpose in accordance with RCW 29A.04.330.
(b) The referendum procedure provided in this subsection (4) is exclusive in all instances for any taxing district imposing the tax under this section and supersedes the procedures provided under all other statutory or charter provisions for initiative or referendum which might otherwise apply.
(5) Any tax imposed under this section may be used only for the provision of emergency medical care or emergency medical services, including related personnel costs, training for such personnel, and related equipment, supplies, vehicles and structures needed for the provision of emergency medical care or emergency medical services.
(6) If a county levies a tax under this section, no taxing district within the county may levy a tax under this section. If a regional fire protection service authority imposes a tax under this section, no other taxing district that is a participating fire protection jurisdiction in the regional fire protection service authority may levy a tax under this section. No other taxing district may levy a tax under this section if another taxing district has levied a tax under this section within its boundaries: PROVIDED, That if a county levies less than fifty cents per thousand dollars of the assessed value of property, then any other taxing district may levy a tax under this section equal to the difference between the rate of the levy by the county and fifty cents: PROVIDED FURTHER, That if a taxing district within a county levies this tax, and the voters of the county subsequently approve a levying of this tax, then the amount of the taxing district levy within the county must be reduced, when the combined levies exceed fifty cents. Whenever a tax is levied countywide, the service must, insofar as is feasible, be provided throughout the county: PROVIDED FURTHER, That no countywide levy proposal may be placed on the ballot without the approval of the legislative authority of a majority of at least seventy-five percent of all cities exceeding a population of fifty thousand within the county: AND PROVIDED FURTHER, That this section and RCW 36.32.480 may not prohibit any city or town from levying an annual excess levy to fund emergency medical services: AND PROVIDED, FURTHER, That if a county proposes to impose tax levies under this section, no other ballot proposition authorizing tax levies under this section by another taxing district in the county may be placed before the voters at the same election at which the county ballot proposition is placed: AND PROVIDED FURTHER, That any taxing district emergency medical service levy that is limited in duration and that is authorized subsequent to a county emergency medical service levy that is limited in duration, expires concurrently with the county emergency medical service levy. A fire protection district that has annexed an area described in subsection (10) of this section may levy the maximum amount of tax that would otherwise be allowed, notwithstanding any limitations in this subsection (6).
(7) The limitations in RCW 84.52.043 do not apply to the tax levy authorized in this section.
(8) If a ballot proposition approved under subsection (2) of this section did not impose the maximum allowable levy amount authorized for the taxing district under this section, any future increase up to the maximum allowable levy amount must be specifically authorized by the voters in accordance with subsection (2) of this section at a general or special election.
(9) The limitation in RCW 84.55.010 does not apply to the first levy imposed pursuant to this section following the approval of such levy by the voters pursuant to subsection (2) of this section.
(10) For purposes of imposing the tax authorized under this section, the boundary of a county with a population greater than one million five hundred thousand does not include all of the area of the county that is located within a city that has a boundary in two counties, if the locally assessed value of all the property in the area of the city within the county having a population greater than one million five hundred thousand is less than two hundred fifty million dollars.
(11) For purposes of this section, the following definitions apply:
(a) "Fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district; and
(b) "Participating fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district that is represented on the governing board of a regional fire protection service authority.
[ 2018 c 136 s 1; 2012 c 115 s 1; 2011 c 365 s 2; 2004 c 129 s 23; 1999 c 224 s 1; 1995 c 318 s 9; 1994 c 79 s 2; 1993 c 337 s 5; 1991 c 175 s 1; 1985 c 348 s 1; 1984 c 131 s 5; 1979 ex.s. c 200 s 1.]
Notes:
Findings—Intent—2011 c 365: "(1) The legislature finds that King county currently imposes an emergency medical services levy throughout the entire county. The legislature further finds that the city of Milton is located partially within King and Pierce counties and the residents of Milton within King county pay the county emergency medical services levy. The legislature further finds that King county, through an interlocal agreement with the city of Milton, has not provided emergency medical services to the city for many years and instead has remitted the county emergency medical services levy collected within the city back to the city. The legislature further finds that the city of Milton has collected only twenty cents per thousand dollars of assessed valuation under its city emergency medical services levy, and not the full fifty cents authorized by the city's voters, because state law limits the city's levy, as well as any other taxing district's emergency medical services levy, if the county also imposes the tax. The legislature further finds that the city of Milton is exploring the possibility of being annexed by a fire protection district located in Pierce county; however, if the district annexes the entire city, including the portion in King county, the district would have to lower its emergency medical services levy as required under state law.
(2) It is the intent of the legislature to address this unusual situation by excluding the portion of the city of Milton within King county from the county emergency medical services levy. It is the further intent of the legislature to clarify that a fire protection district is able to levy the full amount of emergency medical services levy otherwise allowed by law throughout the entire city." [ 2011 c 365 s 1.]
Application—2011 c 365: "This act applies to taxes levied for collection in 2012 and thereafter." [ 2011 c 365 s 3.]
Application—1999 c 224: "This act applies to levies authorized after July 25, 1999." [ 1999 c 224 s 3.]
Effective date—1995 c 318: See note following RCW 82.04.030.
Finding—1993 c 337: See note following RCW 84.52.105.
Purpose—1984 c 131 ss 3-9: See note following RCW 29A.36.210.
Severability—1979 ex.s. c 200: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1979 ex.s. c 200 s 3.]

catchline: Emergency medical care and service levies.


title: RCW 84.52.070

text:
(1) It is the duty of the county legislative authority of each county, on or before the 15th day of December in each year, to certify to the county assessor the amount of taxes levied upon the property in the county for county purposes, and on or before the first Monday in December the respective amounts of taxes levied by the board for each taxing district, within or coextensive with the county, for district purposes.
(2) It is the duty of the council of each city having a population of three hundred thousand or more, and of the council of each town, and of all officials or boards of taxing districts within or coextensive with the county, authorized by law to levy taxes directly and not through the county legislative authority, on or before the thirtieth day of November in each year, to certify to the county assessor the amount of taxes levied upon the property within the city, town, or district for city, town, or district purposes.
(3) If a levy amount is certified to the county assessor after the applicable deadline in subsection (1) or (2) of this section, the county assessor may use no more than the certified levy amount for the previous year for the taxing district. This subsection (3) does not apply to state levies or when the assessor has not certified assessed values as required by RCW 84.48.130 at least twelve working days before November 30th.
[ 2021 c 42 s 2; 2017 3rd sp.s. c 13 s 307; 2010 c 106 s 313; 1994 c 81 s 86; 1988 c 222 s 28; 1961 c 15 s 84.52.070. Prior: 1925 ex.s. c 130 s 78; RRS s 11239; prior: 1890 p 558 ss 77, 78; Code 1881 s 2881.]
Notes:
Intent—2021 c 42: "It is the intent of the legislature to align the statutory dates by which the county legislative authority must certify property tax levies and adopt the county budget. State law currently provides dates by which the county legislative authority must take these two actions that do not align, making county compliance difficult, if not impossible. It is the intent of the legislature to correct this situation by providing a timeline that can be implemented by county officials without negatively impacting junior taxing districts." [ 2021 c 42 s 1.]
Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: See notes following RCW 84.52.065.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective date—1988 c 222: See note following RCW 84.40.040.

catchline: Certification of levies to assessor.


title: RCW 84.52.080

text:
(1) The county assessor must extend the taxes upon the tax rolls in the form prescribed in this section. The rate percent necessary to raise the amounts of taxes levied for state and county purposes, and for purposes of taxing districts coextensive with the county, must be computed upon the assessed value of the property of the county. The rate percent necessary to raise the amount of taxes levied for any taxing district within the county must be computed upon the assessed value of the property of the district. All taxes assessed against any property must be added together and extended on the rolls in a column headed consolidated or total tax. In extending any tax, whenever the tax amounts to a fractional part of a cent greater than one-half of a cent it must be rounded up to one cent, and whenever it amounts to one-half of a cent or less it must be dropped. The amount of all taxes must be entered in the proper columns, as shown by entering the rate percent necessary to raise the consolidated or total tax and the total tax assessed against the property.
(2) For the purpose of computing the rate necessary to raise the amount of any excess levy in a taxing district entitled to a distribution under RCW 84.33.081, other than the state, the county assessor must add the district's timber assessed value, as defined in RCW 84.33.035, to the assessed value of the property. However, for school districts enrichment levies, only one-half of the district's timber assessed value or eighty percent of the timber roll of the district in calendar year 1983 as determined under chapter 84.33 RCW, whichever is greater, must be added to the assessed value of the property.
(3) Upon the completion of such tax extension, it is the duty of the county assessor to make in each assessment book, tax roll or list a certificate in the following form:
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
(4) The county assessor must deliver the tax rolls to the county treasurer, on or before the fifteenth day of January, taking a receipt from the treasurer. At the same time, the county assessor must provide the county auditor with an abstract of the tax rolls showing the total amount of taxes collectible in each of the taxing districts.
[ 2021 c 145 s 23; 2010 c 106 s 314; 1989 c 378 s 16; 1988 c 222 s 29; 1985 c 184 s 2; 1984 c 204 s 14; 1965 ex.s. c 7 s 1; 1961 c 15 s 84.52.080. Prior: 1925 ex.s. c 130 s 79; RRS s 11240; prior: 1909 c 230 s 4; 1905 c 128 s 1; 1897 c 71 ss 64, 65; 1893 c 124 ss 65, 66; 1890 p 566 ss 79, 81; Code 1881 ss 2883, 2884.]
Notes:
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective date—1985 c 184 s 2: "Section 2 of this act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately, and shall be effective for taxes levied for collection in 1986 and thereafter." [ 1985 c 184 s 4.]
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.

catchline: Extension of taxes on rolls—Form of certificate—Delivery to treasurer.


title: RCW 84.52.085

text:
(1) If an error has occurred in the levy of property taxes that has caused all taxpayers within a taxing district, other than the state, to pay an incorrect amount of property tax, the assessor shall correct the error by making an appropriate adjustment to the levy for that taxing district in the succeeding year. The adjustment shall be made without including any interest. If the governing authority of the taxing district determines that the amount of the adjustment in the succeeding year is so large as to cause a hardship for the taxing district or the taxpayers within the district, the adjustment may be made on a proportional basis over a period of not more than three consecutive years.
(a) A correction of an error in the levying of property taxes shall not be made for any period more than three years preceding the year in which the error is discovered.
(b) When calculating the levy limitation under chapter 84.55 RCW for levies made following the discovery of an error, the assessor shall determine and use the correct levy amount for the year or years being corrected as though the error had not occurred. The amount of the adjustment determined under this subsection (1) shall not be considered when calculating the levy limitation.
(c) If the taxing district in which a levy error has occurred does not levy property taxes in the year the error is discovered, or for a period of more than three years subsequent to the year the error was discovered, an adjustment shall not be made.
(2) If an error has occurred in the distribution of property taxes so that property tax collected has been incorrectly distributed to a taxing district or taxing districts wholly or partially within a county, the treasurer of the county in which the error occurred shall correct the error by making an appropriate adjustment to the amount distributed to that taxing district or districts in the succeeding year. The adjustment shall be made without including any interest. If the treasurer, in consultation with the governing authority of the taxing district or districts affected, determines that the amount of the adjustment in the succeeding year is so large as to cause a hardship for the taxing district or districts, the adjustment may be made on a proportional basis over a period of not more than three consecutive years. A correction of an error in the distribution of property taxes shall not be made for any period more than three years preceding the year in which the error is discovered.
(3) If the county assessor finds, prior to any recomputations made under RCW 84.52.010(3), that the adjustment to correct a levy error that occurred at no fault of the taxing district would cause the tax rate of that levy to exceed its maximum tax rate allowed in statute, then the correction of that levy error must be made in equal proportions over a period of three years immediately succeeding the year in which the error is discovered. The resulting adjustments to a levy to correct the type of levy error specified under this subsection (3) may be made even though the resulting tax rates for the three years may each exceed the statutory maximum rate for the levy. This subsection (3) applies only to levy errors that are at no fault of the taxing district that occur for taxes levied for collection in 2024 and thereafter.
[ 2023 c 28 s 7; 2001 c 185 s 14.]
Notes:
Application—2023 c 28 ss 2 and 7-9: See note following RCW 84.40.370.
Effective date—Application—2001 c 185 s 14: "Section 14 of this act takes effect January 1, 2002, and applies to errors that occur on and after January 1, 2002." [ 2001 c 185 s 17.]

catchline: Property tax errors.


title: RCW 84.52.105

text:
(1) A county, city, or town may impose additional regular property tax levies of up to fifty cents per thousand dollars of assessed value of property in each year for up to ten 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, when specifically authorized to do so by a majority of the voters of the taxing district voting on a ballot proposition authorizing the levies. If both a county, and a city or town within the county, impose levies authorized under this section, the levies of the last jurisdiction to receive voter approval for the levies must be reduced or eliminated so that the combined rates of these levies may not exceed fifty cents per thousand dollars of assessed valuation in any area within the county. A ballot proposition authorizing a levy under this section must conform with RCW 84.52.054.
(2) The additional property tax levies may not be imposed until:
(a) The governing body of the county, city, or town declares the existence of an emergency with respect to the availability of housing that is affordable to very low-income households or low-income households in the taxing district; and
(b) The governing body of the county, city, or town adopts an affordable housing financing plan to serve as the plan for expenditure of funds raised by a levy authorized under this section, and the governing body determines that the affordable housing financing plan is consistent with either the locally adopted or state-adopted comprehensive housing affordability strategy, required under the Cranston-Gonzalez national affordable housing act (42 U.S.C. Sec. 12701, et seq.), as amended.
(3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Low-income household" means a single person, family, or unrelated persons living together whose income is at or below eighty percent of the median income, as determined by the United States department of housing and urban development, with adjustments for household size, for the county where the taxing district is located.
(b) "Very low-income household" means a single person, family, or unrelated persons living together whose income is at or below fifty percent of the median income, as determined by the United States department of housing and urban development, with adjustments for household size, for the county where the taxing district is located.
(4) The limitations in RCW 84.52.043 shall not apply to the tax levy authorized in this section.
[ 2020 c 253 s 2; 1995 c 318 s 10; 1993 c 337 s 2.]
Notes:
Effective date—2020 c 253: "This act takes effect October 1, 2020." [ 2020 c 253 s 4.]
Effective date—1995 c 318: See note following RCW 82.04.030.
Findings—2020 c 253; 1993 c 337: "The legislature finds that:
(1) Many very low-income and low-income residents of the state of Washington are unable to afford housing that is decent, safe, and appropriate to their living needs;
(2) Recent federal housing legislation conditions funding for affordable housing on the availability of local matching funds;
(3) Current statutory debt limitations may impair the ability of counties, cities, and towns to meet federal matching requirements and, as a consequence, may impair the ability of such counties, cities, and towns to develop appropriate and effective strategies to increase the availability of safe, decent, and appropriate housing that is affordable to very low-income households and low-income households; and
(4) It is in the public interest to encourage counties, cities, and towns to develop locally based affordable housing financing plans designed to expand and preserve the availability of housing that is decent, safe, affordable, and appropriate to the living needs of very low-income households and low-income households of the counties, cities, and towns." [ 2020 c 253 s 1; 1993 c 337 s 1.]

catchline: Affordable housing levies authorized—Declaration of emergency and plan required.


title: RCW 84.52.115

text:
(1) A county, at the time of levying general taxes, may levy an additional regular property tax, not to exceed five cents per $1,000 of assessed value in any one year, in accordance with this section.
(2) The legislative authority of a county imposing this levy must either:
(a) Impose the levy as a separate levy, independent of the regular property tax levy authorized in RCW 84.52.043(1)(b); or
(b) Impose the levy as part of its levy authorized in RCW 84.52.043(1)(b).
(3) Any tax imposed under this section may only be used for the operation, maintenance, and capital expenses of public health clinics.
(4) The limitations in RCW 84.52.043 do not apply to the tax levy authorized in this section and the limitation in RCW 84.55.010 does not apply to the first year the tax levy is imposed under this section.
(5) For the purposes of this section, "public health clinic" means a fixed or mobile, publicly operated site for the provision of low-barrier public health and other related services including, but not limited to: Primary, dental, and reproductive health care; treatment, control, and prevention of communicable diseases, substance use disorder, and other health conditions; maternal, infant, child, and family health and nutrition; behavioral health care; assistance with health plan enrollment; and access and referrals to other community services.
[ 2026 c 221 s 801.]
Notes:
Findings—2026 c 221: See note following RCW 82.14.542.
Effective date—2026 c 221: See note following RCW 82.46.035.

catchline: Public health clinic levies authorized.


title: RCW 84.52.120

text:
A metropolitan park district with a population of 150,000 or more may submit a ballot proposition to voters of the district authorizing the protection of the district's tax levy from prorationing under RCW 84.52.010(3)(b) by imposing all or any portion of the district's 25 cent per $1,000 of assessed valuation tax levy outside of the $5.90 per $1,000 of assessed valuation limitation established under RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(3)(b)(iv), for taxes imposed in any year on or before the first day of January six years after the ballot proposition is approved. A simple majority vote of voters voting on the proposition is required for approval.
[ 2023 c 374 s 21; 1995 c 99 s 1; (2011 1st sp.s. c 28 s 3 expired January 1, 2018).]
Notes:
Application—Expiration date—2011 1st sp.s. c 28: See notes following RCW 84.52.010.

catchline: Metropolitan park districts—Protection of levy from prorationing—Ballot proposition.


title: RCW 84.52.125

text:
A fire protection district or regional fire protection service authority created under Title 52 RCW may protect the district's or authority's tax levy from prorationing under RCW 84.52.010(3)(b) by imposing up to a total of twenty-five cents per thousand dollars of assessed value of the tax levies authorized under RCW 52.16.140 and 52.16.160, or 52.26.140(1) (b) and (c) outside of the five dollars and ninety cents per thousand dollars of assessed valuation limitation established under RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(3)(b)(vi).
[ 2026 c 221 s 1004; 2017 c 196 s 13; 2005 c 122 s 1.]
Notes:
Findings—2026 c 221: See note following RCW 82.14.542.
Effective date—2026 c 221: See note following RCW 82.46.035.
Effective date—2017 c 196 ss 1-9, 11, 13, and 14: See note following RCW 52.26.220.
Application—2017 c 196 ss 3 and 9-13: See note following RCW 84.55.092.
Application—2005 c 122: "This act applies to taxes levied for collection in 2006 and thereafter." [ 2005 c 122 s 4.]

catchline: Fire protection districts and regional fire protection service authorities—Protection from levy prorationing.


title: RCW 84.52.130

text:
The limitations imposed by RCW 84.52.050 through 84.52.056, and 84.52.043 shall not prevent the levy of taxes by a fire protection district, when authorized so to do by the voters of a fire protection district in the manner and for the purposes and number of years allowable under Article VII, section 2(a) of the Constitution of this state. Elections for taxes shall be held in the year in which the levy is made, or in the case of propositions authorizing two-year through four-year levies for maintenance and operation support of a fire district, or authorizing two-year through six-year levies to support the construction, modernization, or remodeling of fire district facilities, in the year in which the first annual levy is made. Once additional tax levies have been authorized for maintenance and operation support of a fire protection district for a two-year through four-year period, no further additional tax levies for maintenance and operation support of the district for that period may be authorized.
A special election may be called and the time fixed by the fire protection district commissioners, by giving notice by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authorizing the excess levy shall be submitted in a form as to enable the voters favoring the proposition to vote "yes" and those opposed to vote "no."
[ 2002 c 180 s 2.]
Notes:
Contingent effective date—2002 c 180: See note following RCW 84.52.052.

catchline: Fire protection district excess levies.


title: RCW 84.52.135

text:
(1) A county with a population of ninety thousand or less may impose additional regular property tax levies in an amount equal to fifty cents or less per thousand dollars of the assessed value of property in the county in accordance with the terms of this section.
(2) The tax proposition may be submitted at a general or special election.
(3) The tax may be imposed each year for six consecutive years when specifically authorized by the registered voters voting on the proposition, subject to the following:
(a) If the number of registered voters voting on the proposition does not exceed forty percent of the total number of voters voting in the taxing district at the last general election, the number of persons voting "yes" on the proposition shall constitute at least three-fifths of a number equal to forty percent of the total number of voters voting in the taxing district at the last general election.
(b) If the number of registered voters voting on the proposition exceeds forty percent of the total number of voters voting in the taxing district at the last preceding general election, the number of persons voting "yes" on the proposition shall be at least three-fifths of the registered voters voting on the proposition.
(4) Ballot propositions shall conform with RCW 29A.36.210.
(5) Any tax imposed under this section shall be used exclusively for criminal justice purposes.
(6) The limitations in RCW 84.52.043 do not apply to the tax authorized in this section.
(7) The limitation in RCW 84.55.010 does not apply to the first tax levy imposed pursuant to this section following the approval of the levy by the voters pursuant to subsection (3) of this section.
[ 2004 c 80 s 1.]
Notes:
Effective date—2004 c 80: "This act takes effect July 1, 2004." [ 2004 c 80 s 5.]

catchline: County levy for criminal justice purposes.


title: RCW 84.52.140

text:
(1) A county with a population of one million five hundred thousand or more may impose an additional regular property tax levy in an amount not to exceed seven and one-half cents per thousand dollars of the assessed value of property in the county in accordance with the terms of this section.
(2) Any tax imposed under this section shall be used as follows:
(a) The first one cent for expanding transit capacity along state route number 520 by adding core and other supporting bus routes;
(b) The remainder for transit-related expenditures.
(3) The limitations in RCW 84.52.043 do not apply to the tax authorized in this section.
(4) The limitation in RCW 84.55.010 does not apply to the first tax levy imposed under this section.
[ 2009 c 551 s 5.]

catchline: Additional regular property tax levy authorized.


title: RCW 84.52.703

text: See RCW 17.28.100, 17.28.252, and 17.28.260.

catchline: Mosquito control district levies authorized.


title: RCW 84.52.706

text: See RCW 27.12.050 and 27.12.222.

catchline: Rural county library district levy authorized.


title: RCW 84.52.709

text: See RCW 27.12.150 and 27.12.222.

catchline: Intercounty rural library district levy authorized.


title: RCW 84.52.713

text: See RCW 27.12.420 and 27.12.222.

catchline: Island library district levy authorized.


title: RCW 84.52.742

text: See RCW 36.33.120 and 36.33.140.

catchline: County lands assessment fund levy authorized.


title: RCW 84.52.754

text: See RCW 36.68.520 and 36.68.525.

catchline: Park and recreation service area levies authorized.


title: RCW 84.52.757

text: See RCW 36.69.140 and 36.69.145.

catchline: Park and recreation district levies authorized.


title: RCW 84.52.761

text: See RCW 36.83.030 and 36.83.040.

catchline: Road and bridge service district levies authorized.


title: RCW 84.52.772

text: See RCW 52.16.130, 52.16.140, and 52.16.160.

catchline: Fire protection district levies authorized.


title: RCW 84.52.775

text:
See RCW 53.36.020, 53.36.070, and 53.47.040.
Notes:

catchline: Port district levies authorized.


title: RCW 84.52.784

text: See RCW 57.04.050, 57.20.019, and 57.20.105.

catchline: Water-sewer district levies authorized.


title: RCW 84.52.786

text: See RCW 67.38.110 and 67.38.130.

catchline: Cultural arts, stadium and convention district tax levies authorized.


title: RCW 84.52.787

text: See RCW 68.52.290 and 68.52.310.

catchline: Cemetery district levy authorized.


title: RCW 84.52.793

text: See RCW 70A.15.1580.

catchline: Air pollution control agency levy authorized.


title: RCW 84.52.811

text: See RCW 86.13.010 and 86.13.030.

catchline: Intercounty river control agreement levy authorized.


title: RCW 84.52.816

text:
A flood control zone district 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 the levy under RCW 86.15.160 from prorationing under RCW 84.52.010(3)(b)(iii) by imposing up to a total of 25 cents per $1,000 of assessed value of the tax levy authorized under RCW 86.15.160 outside of the $5.90 per $1,000 of assessed value limitation under RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(3)(b)(iii).
[ 2023 c 374 s 22; 2015 c 170 s 3.]
Notes:
Effective date—2015 c 170: "This act takes effect January 1, 2018." [ 2015 c 170 s 6.]
Findings—Intent—2015 c 170: "The legislature finds that flooding is a critical problem in Washington. The legislature further finds that flooding can result in loss of human life, damage to property, destruction of infrastructure, and bring economic activity to a standstill. The legislature further finds that flood control zone districts offer critical services that protect our state by mitigating the devastating impacts of flooding. It is the legislature's public policy objective to maximize available financing tools to flood control zone districts to continue their important work. Therefore, it is the legislature's intent to exempt levies imposed by a qualifying flood control zone district from certain limitations upon regular property tax levies." [ 2015 c 170 s 1.]
Application—2015 c 170: "This act applies to taxes levied for collection in 2018 and thereafter." [ 2015 c 170 s 5.]

catchline: Flood control zone—Prorationing protection.


title: RCW 84.52.820

text: See RCW 89.30.391 through 89.30.397.

catchline: Reclamation district levy authorized.


title: RCW 84.52.821

text:
(1) The legislative authority of a county or city may impose an additional regular property tax levy for the purposes authorized under chapter 36.160 RCW. The legislative authority of the county or city may impose the additional levy by ordinance and must condition its imposition of the levy upon prior specific authorization of a majority of the voters voting on a proposition submitted at a special or general election held after June 30, 2016. The ordinance and the ballot proposition must set forth the total dollar amount to be collected in the first year of the levy and the estimated levy rate for the first year and may provide for a levy for a period of up to seven consecutive years. The total dollar amount to be set forth in the ordinance and the ballot proposition may not exceed an amount equal to: The total taxable retail sales and taxable uses in the county or the city levying the property tax for the most recent calendar year as reported by the department multiplied by one-tenth of one percent. Any county or city levying the property tax in this section must calculate the total dollar amount to be collected using the most recent calendar year publicly available data of taxable retail sales published on the department's website.
(2) The legislative authority of a county or city may reimpose an additional regular property tax levy imposed under subsection (1) of this section for one or more additional periods of up to seven consecutive years. The legislative authority of the county or city may only reimpose the regular property tax levy by ordinance and on the prior specific authorization of a majority of the voters voting on a proposition submitted at a special or general election. The ordinance and the ballot proposition must set forth the total dollar amount to be collected in the first year and the estimated levy rate for the first year of the reimposed levy. The total dollar amount to be set forth in the ordinance and the ballot proposition may not exceed an amount equal to: The total taxable retail sales and taxable uses in the county or the city levying the property tax for the most recent calendar year as reported by the department multiplied by one-tenth of one percent. Any county or city levying the property tax in this section must calculate the total dollar amount to be collected using the most recent calendar year publicly available data of taxable retail sales published on the department's website.
(3) In the event a county or city is levying property taxes under this section that, in combination with property taxes levied by other taxing districts, exceed the limitation in RCW 84.52.050 or 84.52.043(2), the county's or city's property tax levy under this section must be reduced or eliminated consistent with RCW 84.52.010.
(4) The limitation in RCW 84.55.010 does not apply to the first levy imposed under subsection (1) of this section or to the first levy reimposed under subsection (2) of this section.
(5) The limitations in RCW 84.52.043(1) do not apply to the tax levy authorized in this section.
(6) Moneys collected under this section may only be used for the purposes set forth in RCW 36.160.110.
(7) The definitions in RCW 36.160.020 apply to this section.
[ 2015 3rd sp.s. c 24 s 403.]
Notes:
Construction—2015 3rd sp.s. c 24: See note following RCW 36.160.030.

catchline: Property tax.


title: RCW 84.52.825

text:
(1) See RCW 82.32.805 for the expiration date of new tax preferences for the taxes imposed under RCW 84.52.065.
(2) See RCW 82.32.808 for reporting requirements for any new tax preference for the taxes imposed under RCW 84.52.065.
[ 2017 3rd sp.s. c 13 s 314; 2013 2nd sp.s. c 13 s 1721.]
Notes:
Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: See notes following RCW 84.52.065.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

catchline: Tax preferences—Expiration dates.


title: RCW 84.55.005

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Inflation" means the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published for the most recent twelve-month period by the bureau of economic analysis of the federal department of commerce by September 25th of the year before the taxes are payable;
(2) "Limit factor" means:
(a) For taxing districts with a population of less than ten thousand in the calendar year prior to the assessment year, one hundred one percent;
(b) For taxing districts for which a limit factor is authorized under RCW 84.55.0101, the lesser of the limit factor authorized under that section or one hundred one percent;
(c) For the veterans' assistance levy under RCW 73.08.080(1)(b)(i), the lesser of 101 percent or 100 percent plus inflation, except in a county with a population less than 10,000, then 101 percent;
(d) For the developmental disabilities and mental health services levy under RCW 71.20.110(1)(b)(i), the lesser of 101 percent or 100 percent plus inflation, except in a county with a population less than 10,000, then 101 percent;
(e) For the county public health clinic property tax levy under RCW 84.52.115(2)(a), the lesser of 101 percent or 100 percent plus inflation, except in a county with a population less than 10,000, then 101 percent; and
(f) For all other districts, the lesser of one hundred one percent or one hundred percent plus inflation; and
(3) "Regular property taxes" has the meaning given it in RCW 84.04.140.
[ 2026 c 221 s 903; 2014 c 97 s 316; 2007 sp.s. c 1 s 1. Prior: 1997 c 393 s 20; 1997 c 3 s 201 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 s 49; 1983 1st ex.s. c 62 s 11.]
Notes:
Reviser's note: On November 8, 2007, Initiative Measure No. 747 was declared unconstitutional in its entirety in Wash. Citizens Action of Wash. v. State, 162 Wn.2d 142, 171 P.3d 486 (2007).
Application—2026 c 221 ss 401-404 and 901-903: See note following RCW 84.52.043.
Findings—2026 c 221: See note following RCW 82.14.542.
Application—Effective date—2007 sp.s. c 1: See notes following RCW 84.55.0101.
Intent—1997 c 3 ss 201-207: See note following RCW 84.55.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Short title—Intent—Effective dates—Applicability—1983 1st ex.s. c 62: See notes following RCW 84.36.477.

catchline: Definitions.


title: RCW 84.55.010

text:
(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;
(c) Improvements to 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. For the purposes of this subsection (1)(e), "increment area" does not include increment areas that are not approved by the taxing district's governing body for participation in the tax increment project pursuant to RCW 39.114.020(1)(c)(ii)(D).
(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.
[ 2025 c 417 s 1311; 2021 c 207 s 10; 2017 3rd sp.s. c 13 s 302; 2014 c 4 s 1; 2006 c 184 s 1; 1997 c 3 s 202 (Referendum Bill No. 47, approved November 4, 1997); 1979 ex.s. c 218 s 2; 1973 1st ex.s. c 67 s 1; 1971 ex.s. c 288 s 20.]
Notes:
Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: See notes following RCW 84.52.065.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Application—2014 c 4: "This act applies to taxes levied for collection in 2015 and thereafter." [ 2014 c 4 s 6.]
Intent—1997 c 3 ss 201-207: "It is the intent of sections 201 through 207 of this act to lower the one hundred six percent limit while still allowing taxing districts to raise revenues in excess of the limit if approved by a majority of the voters as provided in RCW 84.55.050." [ 1997 c 3 s 208 (Referendum Bill No. 47, approved November 4, 1997).]
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—Applicability—1979 ex.s. c 218: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately: PROVIDED, That the amendment to RCW 84.55.010 by section 2 of this act shall be effective for 1979 levies for taxes collected in 1980, and for subsequent years." [ 1979 ex.s. c 218 s 8.]
PDF
RCW 84.55.010
Limitations prescribed. (Effective January 1, 2028.)
(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 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;
(c) Improvements to 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. For the purposes of this subsection (1)(e), "increment area" does not include increment areas that are not approved by the taxing district's governing body for participation in the tax increment project pursuant to RCW 39.114.020(1)(c)(ii)(D).
(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.
[ 2026 c 260 s 111; 2025 c 417 s 1311; 2021 c 207 s 10; 2017 3rd sp.s. c 13 s 302; 2014 c 4 s 1; 2006 c 184 s 1; 1997 c 3 s 202 (Referendum Bill No. 47, approved November 4, 1997); 1979 ex.s. c 218 s 2; 1973 1st ex.s. c 67 s 1; 1971 ex.s. c 288 s 20.]
Notes:
Application—2026 c 260 ss 111-114: "Sections 111 through 114 of this act apply to property taxes levied for collection in 2028 and thereafter." [ 2026 c 260 s 306.]
Intent—2026 c 260: See note following RCW 43.63A.770.
Tax preference performance statement exemption—Automatic expiration date exemption—2026 c 260: See note following RCW 82.96.040.
Effective date—2026 c 260: See note following RCW 82.96.005.
Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: See notes following RCW 84.52.065.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Application—2014 c 4: "This act applies to taxes levied for collection in 2015 and thereafter." [ 2014 c 4 s 6.]
Intent—1997 c 3 ss 201-207: "It is the intent of sections 201 through 207 of this act to lower the one hundred six percent limit while still allowing taxing districts to raise revenues in excess of the limit if approved by a majority of the voters as provided in RCW 84.55.050." [ 1997 c 3 s 208 (Referendum Bill No. 47, approved November 4, 1997).]
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—Applicability—1979 ex.s. c 218: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately: PROVIDED, That the amendment to RCW 84.55.010 by section 2 of this act shall be effective for 1979 levies for taxes collected in 1980, and for subsequent years." [ 1979 ex.s. c 218 s 8.]

catchline: Limitations prescribed. (Effective until January 1, 2028.)


title: RCW 84.55.0101

text:
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 s 2; 1997 c 3 s 204 (Referendum Bill No. 47, approved November 4, 1997).]
Notes:
Reviser's note: On November 8, 2007, Initiative Measure No. 747 was declared unconstitutional in its entirety in Wash. Citizens Action of Wash. v. State, 162 Wn.2d 142, 171 P.3d 486 (2007).
Application—2007 sp.s. c 1: "This act applies both prospectively and retroactively to taxes levied for collection in 2002 and thereafter." [ 2007 sp.s. c 1 s 3.]
Effective date—2007 sp.s. c 1: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [November 29, 2007]." [ 2007 sp.s. c 1 s 4.]
Intent—1997 c 3 ss 201-207: See note following RCW 84.55.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.

catchline: Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution.


title: RCW 84.55.015

text:
(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.
[ 2023 c 28 s 8; 2014 c 4 s 2; 2006 c 184 s 2; 1999 c 96 s 1; 1979 ex.s. c 218 s 4.]
Notes:
Application—2023 c 28 ss 2 and 7-9: See note following RCW 84.40.370.
Application—2014 c 4: See note following RCW 84.55.010.

catchline: Restoration of regular levy.


title: RCW 84.55.020

text:
Notwithstanding the limitation set forth in RCW 84.55.010, the first levy for a taxing district created from consolidation of similar taxing districts must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the sum of the amount of regular property taxes each component taxing district could have levied under RCW 84.55.092 plus the additional dollar amount calculated by multiplying the regular property tax rate of each component district for the preceding year by the increase in assessed value in each component district resulting from:
(1) New construction;
(2) 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;
(3) Improvements to property;
(4) Any increase in the assessed value of state-assessed property; and
(5) Any increase in the assessed value of real property, as defined in RCW 39.114.010, within an increment area as designated by any local government under RCW 39.114.020 if the increase is not included elsewhere under this section. This subsection (5) 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. For the purposes of this subsection (5), "increment area" does not include increment areas that are not approved by the taxing district's governing body for participation in the tax increment project pursuant to RCW 39.114.020(1)(c)(ii)(D).
[ 2025 c 417 s 1312. Prior: 2023 c 354 s 5; 2023 c 28 s 9; 2014 c 4 s 3; 2006 c 184 s 3; 1997 c 3 s 203 (Referendum Bill No. 47, approved November 4, 1997); 1971 ex.s. c 288 s 21.]
Notes:
Application—2023 c 28 ss 2 and 7-9: See note following RCW 84.40.370.
Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Effective date—2023 c 354: See note following RCW 39.114.010.
Application—2014 c 4: See note following RCW 84.55.010.
Intent—1997 c 3 ss 201-207: See note following RCW 84.55.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
PDF
RCW 84.55.020
Limitation upon first levy for district created from consolidation. (Effective January 1, 2028.)
Notwithstanding the limitation set forth in RCW 84.55.010, the first levy for a taxing district created from consolidation of similar taxing districts must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the sum of the amount of regular property taxes each component taxing district could have levied under RCW 84.55.092 plus the additional dollar amount calculated by multiplying the regular property tax rate of each component district for the preceding year by the increase in assessed value in each component district resulting from:
(1) New construction;
(2) Increases in assessed value due to construction of 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;
(3) Improvements to property;
(4) Any increase in the assessed value of state-assessed property; and
(5) Any increase in the assessed value of real property, as defined in RCW 39.114.010, within an increment area as designated by any local government under RCW 39.114.020 if the increase is not included elsewhere under this section. This subsection (5) 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. For the purposes of this subsection (5), "increment area" does not include increment areas that are not approved by the taxing district's governing body for participation in the tax increment project pursuant to RCW 39.114.020(1)(c)(ii)(D).
[ 2026 c 260 s 112; 2025 c 417 s 1312. Prior: 2023 c 354 s 5; 2023 c 28 s 9; 2014 c 4 s 3; 2006 c 184 s 3; 1997 c 3 s 203 (Referendum Bill No. 47, approved November 4, 1997); 1971 ex.s. c 288 s 21.]
Notes:
Application—2026 c 260 ss 111-114: See note following RCW 84.55.010.
Intent—2026 c 260: See note following RCW 43.63A.770.
Tax preference performance statement exemption—Automatic expiration date exemption—2026 c 260: See note following RCW 82.96.040.
Effective date—2026 c 260: See note following RCW 82.96.005.
Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Effective date—2023 c 354: See note following RCW 39.114.010.
Application—2023 c 28 ss 2 and 7-9: See note following RCW 84.40.370.
Application—2014 c 4: See note following RCW 84.55.010.
Intent—1997 c 3 ss 201-207: See note following RCW 84.55.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.

catchline: Limitation upon first levy for district created from consolidation. (Effective until January 1, 2028.)


title: RCW 84.55.030

text:
For the first levy for a taxing district following annexation of additional property, the limitation set forth in RCW 84.55.010 must be increased by an amount equal to the aggregate assessed valuation of the newly annexed property as shown by the current completed and balanced tax rolls of the county or counties within which such property lies, multiplied by the dollar rate that would have been used by the annexing unit in the absence of such annexation, plus the additional dollar amount calculated by multiplying the regular property tax levy rate of that annexing taxing district for the preceding year by the increase in assessed value in the annexing district resulting from:
(1) New construction;
(2) 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;
(3) Improvements to property;
(4) Any increase in the assessed value of state-assessed property; and
(5) Any increase in the assessed value of real property, as defined in RCW 39.114.010, within an increment area as designated by any local government in RCW 39.114.020 if the increase is not included elsewhere under this section. This subsection does not apply to levies by the state or by port districts or public utility districts for the purpose of making required payments of principal and interest on general indebtedness. For the purposes of this subsection (5), "increment area" does not include increment areas that are not approved by the taxing district's governing body for participation in the tax increment project pursuant to RCW 39.114.020(1)(c)(ii)(D).
[ 2025 c 417 s 1313; 2023 c 354 s 6; 2014 c 4 s 4; 2006 c 184 s 4; 1973 1st ex.s. c 195 s 107; 1971 ex.s. c 288 s 22.]
Notes:
Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Effective date—2023 c 354: See note following RCW 39.114.010.
Application—2014 c 4: See note following RCW 84.55.010.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
PDF
RCW 84.55.030
Limitation upon first levy following annexation. (Effective January 1, 2028.)
For the first levy for a taxing district following annexation of additional property, the limitation set forth in RCW 84.55.010 must be increased by an amount equal to the aggregate assessed valuation of the newly annexed property as shown by the current completed and balanced tax rolls of the county or counties within which such property lies, multiplied by the dollar rate that would have been used by the annexing unit in the absence of such annexation, plus the additional dollar amount calculated by multiplying the regular property tax levy rate of that annexing taxing district for the preceding year by the increase in assessed value in the annexing district resulting from:
(1) New construction;
(2) Increases in assessed value due to construction of 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;
(3) Improvements to property;
(4) Any increase in the assessed value of state-assessed property; and
(5) Any increase in the assessed value of real property, as defined in RCW 39.114.010, within an increment area as designated by any local government in RCW 39.114.020 if the increase is not included elsewhere under this section. This subsection does not apply to levies by the state or by port districts or public utility districts for the purpose of making required payments of principal and interest on general indebtedness. For the purposes of this subsection (5), "increment area" does not include increment areas that are not approved by the taxing district's governing body for participation in the tax increment project pursuant to RCW 39.114.020(1)(c)(ii)(D).
[ 2026 c 260 s 113; 2025 c 417 s 1313; 2023 c 354 s 6; 2014 c 4 s 4; 2006 c 184 s 4; 1973 1st ex.s. c 195 s 107; 1971 ex.s. c 288 s 22.]
Notes:
Application—2026 c 260 ss 111-114: See note following RCW 84.55.010.
Intent—2026 c 260: See note following RCW 43.63A.770.
Tax preference performance statement exemption—Automatic expiration date exemption—2026 c 260: See note following RCW 82.96.040.
Effective date—2026 c 260: See note following RCW 82.96.005.
Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Effective date—2023 c 354: See note following RCW 39.114.010.
Application—2014 c 4: See note following RCW 84.55.010.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.

catchline: Limitation upon first levy following annexation. (Effective until January 1, 2028.)


title: RCW 84.55.035

text:
RCW 84.55.010 shall not apply to the first levy by or for a newly-formed taxing district created other than by consolidation or annexation.
This section shall be retroactive in effect and shall be deemed to validate any levy within its scope, even though the levy has been made prior to June 4, 1979.
[ 1979 ex.s. c 218 s 5.]

catchline: Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation.


title: RCW 84.55.040

text:
If by reason of the operation of RCW 84.52.043 and 84.52.050, as now or hereafter amended the statutory dollar rate limitation applicable to the levy by a taxing district has been increased over the statutory millage limitation applicable to such taxing district's levy in the preceding year, the limitation on the dollar rate amount of a levy provided for in this chapter shall be increased by multiplying the otherwise dollar limitation by a fraction, the numerator of which is the increased dollar limitation and the denominator of which is the dollar limitation for the prior year.
[ 1973 1st ex.s. c 195 s 108; 1973 1st ex.s. c 195 s 151; 1971 ex.s. c 288 s 23.]
Notes:
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.

catchline: Increase in statutory dollar rate limitation.


title: RCW 84.55.045

text:
For purposes of applying the provisions of this chapter:
(1) A levy by or for a port district pursuant to *RCW 53.36.100 shall be treated in the same manner as a separate regular property tax levy made by or for a separate taxing district; and
(2) The first levy by or for a port district pursuant to *RCW 53.36.100 after April 1, 1982, shall not be subject to RCW 84.55.010.
[ 1982 1st ex.s. c 3 s 2.]
Notes:
*Reviser's note: RCW 53.36.100 was repealed by 2015 c 135 s 5, effective January 1, 2026.
Effective date—1982 1st ex.s. c 3: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1982." [ 1982 1st ex.s. c 3 s 3.]

catchline: Applicability of chapter to levy by port district for industrial development district purposes.


title: RCW 84.55.047

text:
Limitations on regular property taxes that are provided in this chapter shall continue in a taxing district whether or not an increment area exists within the taxing district as provided under chapter 39.89 RCW.
[ 2001 c 212 s 24.]
Notes:

catchline: Applicability of chapter to community revitalization financing increment areas.


title: RCW 84.55.050

text:
(1) Subject to any otherwise applicable statutory dollar rate limitations, regular property taxes may be levied by or for a taxing district in an amount exceeding the limitations provided for in this chapter if such levy is authorized by a proposition approved by a majority of the voters of the taxing district voting on the proposition at a general election held within the district or at a special election within the taxing district called by the district for the purpose of submitting such proposition to the voters. Any election held pursuant to this section shall be held not more than 12 months prior to the date on which the proposed levy, or the first of the two consecutive levies, is to be made, except as provided in subsection (2) of this section. The ballot of the proposition shall state the dollar rate or rates, proposed for each year, up to two consecutive years, and shall clearly state the conditions, if any, which are applicable under subsection (4) of this section.
(2) Subject to statutory dollar limitations, a proposition placed before the voters under this section may authorize annual increases in levies for multiple consecutive years, up to 10 consecutive years, during which period each year's authorized maximum legal levy shall be used as the base upon which an increased levy limit for the succeeding year is computed, but the ballot proposition must state the dollar rate proposed only for the first year of the consecutive years and must state the limit factor, or a specified index to be used for determining a limit factor, such as the consumer price index, which need not be the same for all years, by which the regular tax levy for the district may be increased in each of the subsequent consecutive years. Elections for this purpose must be held at a primary or general election. The title of each ballot measure must state the limited purposes for which the proposed annual increases during the specified period of up to 10 consecutive years shall be used.
(3) After a levy authorized pursuant to this section is made, the dollar amount of such levy may not be used for the purpose of computing the limitations for subsequent levies provided for in this chapter, unless the ballot proposition expressly states that the levy made under this section will be used for this purpose.
(4) If expressly stated, a proposition placed before the voters under subsection (1) or (2) of this section may:
(a) Use the dollar amount of the final levy under subsection (1) of this section, or the dollar amount of the final levy under subsection (2) of this section, for the purpose of computing the limitations for subsequent levies provided for in this chapter;
(b) Limit the period for which the increased levy is to be made under (a) of this subsection;
(c) Limit the purpose for which the increased levy is to be made under (a) of this subsection, but if the limited purpose includes making redemption payments on bonds;
(i) For the county in which the state capitol is located, the period for which the increased levies are made may not exceed 25 years; and
(ii) For districts other than a district under (c)(i) of this subsection, the period for which the increased levies are made may not exceed nine years;
(d) Set the levy or levies at a rate less than the maximum rate allowed for the district;
(e) Provide that the exemption authorized by RCW 84.36.381 will apply to the levy of any additional regular property taxes authorized by voters; or
(f) Include any combination of the conditions in this subsection.
(5) Except as otherwise expressly stated in an approved ballot measure under this section, subsequent levies shall be computed as if:
(a) The proposition under this section had not been approved; and
(b) The taxing district had made levies at the maximum rates which would otherwise have been allowed under this chapter during the years levies were made under the proposition.
[ 2026 c 221 s 501; 2024 c 114 s 1; 2021 c 296 s 14; 2018 c 46 s 3; 2017 c 296 s 2; 2009 c 551 s 3; 2008 c 319 s 1; 2007 c 380 s 2; 2003 1st sp.s. c 24 s 4; 1989 c 287 s 1; 1986 c 169 s 1; 1979 ex.s. c 218 s 3; 1973 1st ex.s. c 195 s 109; 1971 ex.s. c 288 s 24.]
Notes:
Findings—2026 c 221: See note following RCW 82.14.542.
Effective date—2026 c 221: See note following RCW 82.46.035.
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.
Intent—2018 c 46: See note following RCW 84.36.381.
Findings—2017 c 296: "The legislature finds government owned property is exempt from both property taxes and leasehold excise tax. The legislature further finds property tax exemptions lower the taxable assessed value within a district. The legislature further finds most of the state-owned buildings in Washington, including the state capitol, are located in Thurston county. The legislature further finds this imposes a disproportional burden on taxpayers and Thurston county. It is the legislature's objective to mitigate this burden by providing Thurston county the ability to increase a bond levy for a longer period of time with a voter approved lid lift." [ 2017 c 296 s 1.]
Application—2017 c 296: "This act applies to taxes levied for collection in 2018 and thereafter." [ 2017 c 296 s 3.]
Application—2008 c 319: "This act applies prospectively only to levy lid lift ballot propositions under RCW 84.55.050 that receive voter approval on or after April 1, 2008." [ 2008 c 319 s 2.]
Effective date—2008 c 319: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [April 1, 2008]." [ 2008 c 319 s 3.]
Finding—Intent—Effective date—Severability—2003 1st sp.s. c 24: See notes following RCW 82.14.450.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.

catchline: Election to authorize increase in regular property tax levy—Limited propositions—Procedure.