title: RCW 84.48.050

text:
(1) The county assessor must, on or before the fifteenth day of January in each year, prepare a complete abstract of the tax rolls of the county, showing the number of acres that have been assessed and the total value of the real property, including the structures on the real property; the total value of all taxable personal property in the county; the aggregate amount of all taxable property in the county; the total amount as equalized and the total amount of taxes levied in the county for state, county, city, and other taxing district purposes, for that year.
(2) If an assessor of any county fails to transmit to the department of revenue the abstract provided for in RCW 84.48.010, and if a county fails to collect and pay to the state its due proportion of the state tax for any year because of that failure, the department of revenue must ascertain what amount of state tax the county failed to collect. The department must certify to the county auditor the amount of state tax the county failed to collect. This sum is due and payable immediately by warrant in favor of the state on the current expense fund of the county.
[ 2010 c 106 s 311; 1995 c 134 s 15. Prior: 1994 c 301 s 42; 1994 c 124 s 31; 1961 c 15 s 84.48.050; prior: 1925 ex.s. c 130 s 69; RRS s 11221; prior: 1890 p 557 s 74. Formerly RCW 84.48.050 and 84.48.070.]
Notes:
Effective date—2010 c 106: See note following RCW 35.102.145.

catchline: Abstract of rolls—State action if assessor does not transmit, when.


doc_type: statute

jurisdiction: wa

title: RCW 84.48.065

text:
(1)(a) The county assessor or treasurer may cancel or correct assessments on the assessment or tax rolls which are erroneous due to manifest errors in description, double assessments, clerical errors in extending the rolls, and such manifest errors in the listing of the property that do not involve a revaluation of property, except in the case that a taxpayer produces proof that an authorized land use authority has made a definitive change in the property's land use designation. In such a case, correction of the assessment or tax rolls may be made notwithstanding the fact that the action involves a revaluation of property. Manifest errors that do not involve a revaluation of property include the assessment of property exempted by law from taxation or the failure to deduct the exemption allowed by law to the head of a family. When the county assessor cancels or corrects an assessment, the assessor must send a notice to the taxpayer in accordance with RCW 84.40.045, advising the taxpayer that the action has been taken and notifying the taxpayer of the right to appeal the cancellation or correction to the county board of equalization, in accordance with RCW 84.40.038. When the county assessor or treasurer cancels or corrects an assessment, a record of the action must be prepared, setting forth therein the facts relating to the error. The record must also set forth by legal description all property belonging exclusively to the state, any county, or any municipal corporation whose property is exempt from taxation, upon which there remains, according to the tax roll, any unpaid taxes.
(b) Except as otherwise provided in this subsection (1)(b), no manifest error cancellation or correction, including a cancellation or correction made due to a definitive change of land use designation, may be made for any period more than three years preceding the year in which the error is discovered. However, a manifest error cancellation or correction may be made for a period more than three years preceding the year in which the error is discovered if authorized by the county legislative authority and the manifest error cancellation or correction would result in a refund or reduction of taxes for a property owner.
(2)(a) In the case of a definitive change of land use designation, an assessor must make corrections that involve a revaluation of property to the assessment roll when:
(i) The assessor and taxpayer have signed an agreement as to the true and fair value of the taxpayer's property setting forth in the agreement the valuation information upon which the agreement is based; and
(ii) The assessment roll has previously been certified in accordance with RCW 84.40.320.
(b) In all other cases, an assessor must make corrections that involve a revaluation of property to the assessment roll when:
(i) The assessor and taxpayer have signed an agreement as to the true and fair value of the taxpayer's property setting forth in the agreement the valuation information upon which the agreement is based; and
(ii) The following conditions are met:
(A) The assessment roll has previously been certified in accordance with RCW 84.40.320;
(B) The taxpayer has timely filed a petition with the county board of equalization pursuant to RCW 84.40.038 for the current assessment year;
(C) The county board of equalization has not yet held a hearing on the merits of the taxpayer's petition.
(3) The assessor must issue a supplementary roll or rolls including such cancellations and corrections, and the assessment and levy have the same force and effect as if made in the first instance, and the county treasurer must proceed to collect the taxes due on the rolls as modified.
[ 2015 c 174 s 2; 2001 c 187 s 23; 1997 c 3 s 110 (Referendum Bill No. 47, approved November 4, 1997); 1996 c 296 s 1; 1992 c 206 s 12; 1989 c 378 s 14; 1988 c 222 s 25.]
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.
Effective date—1992 c 206: See note following RCW 82.04.170.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Cancellation and correction of erroneous assessments and assessments on property on which land use designation is changed.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 84.48.075

text:
(1) The department of revenue shall annually, prior to the first Monday in September, determine and submit to each assessor a preliminary indicated ratio for each county: PROVIDED, That the department shall establish rules and regulations pertinent to the determination of the indicated ratio, the indicated real property ratio and the indicated personal property ratio: PROVIDED FURTHER, That these rules and regulations may provide that data, as is necessary for said determination, which is available from the county assessor of any county and which has been audited as to its validity by the department, shall be utilized by the department in determining the indicated ratio.
(2) To such extent as is reasonable, the department may define use classes of property for the purposes of determination of the indicated ratio. Such use classes may be defined with respect to property use and may include agricultural, open space, timber and forestlands.
(3) The department shall review each county's preliminary ratio with the assessor, a landowner, or an owner of an intercounty public utility or private car company of that county, if requested by the assessor, a landowner, or an owner of an intercounty public utility or private car company of that county, respectively, between the first and third Mondays of September. Prior to equalization of assessments pursuant to RCW 84.48.080 and after the third Monday of September, the department shall certify to each county assessor the real and personal property ratio for that county.
(4) The department of revenue shall also examine procedures used by the assessor to assess real and personal property in the county, including calculations, use of prescribed value schedules, and efforts to locate all taxable property in the county. If any examination by the department discloses other than market value is being listed on the county assessment rolls of the county by the assessor and, after due notification by the department, is not corrected, the department of revenue shall, in accordance with rules adopted by the department, adjust the ratio of that type of property, which adjustment shall be used for determining the county's indicated ratio.
[ 2001 c 187 s 24; 1997 c 3 s 111 (Referendum Bill No. 47, approved November 4, 1997); 1988 c 222 s 23; 1982 1st ex.s. c 46 s 7; 1977 ex.s. c 284 s 3.]
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.
Purpose—Intent—1977 ex.s. c 284: "It is the intent of the legislature that the methodology used in the equalization of property values for the purposes of the state levy, public utility assessment, and other purposes, shall be designed to ensure uniformity and equity in taxation throughout the state to the maximum extent possible.
It is the purpose of this 1977 amendatory act to provide certain guidelines for the determination of the ratio of assessed value to the full true and fair value of the general property in each county." [ 1977 ex.s. c 284 s 1.]

catchline: County indicated ratio—Determination by department—Submission of preliminary ratio to assessor—Rules—Use classes—Review of preliminary ratio—Certification—Examination of assessment procedures—Adjustment of ratio.


title: RCW 84.48.080

text:
(1) Annually during the months of September and October, the department of revenue shall examine and compare the returns of the assessment of the property in the several counties of the state, and the assessment of the property of railroad and other companies assessed by the department, and proceed to equalize the same, so that each county in the state shall pay its due and just proportion of the taxes for state purposes for such assessment year, according to the ratio the valuation of the property in each county bears to the total valuation of all property in the state.
(a) The department shall classify all property, real and personal, and shall raise and lower the valuation of any class of property in any county to a value that shall be equal, so far as possible, to the true and fair value of such class as of January 1st of the current year for the purpose of ascertaining the just amount of tax due from each county for state purposes. In equalizing personal property as of January 1st of the current year, the department shall use valuation data with respect to personal property from the three years immediately preceding the current assessment year in a manner it deems appropriate. Such classification may be on the basis of types of property, geographical areas, or both. For purposes of this section, for each county that has not provided the department with an assessment return by December 1st, the department shall proceed, using facts and information and in a manner it deems appropriate, to estimate the value of each class of property in the county.
(b) The department shall keep a full record of its proceedings and the same shall be published annually by the department.
(2) The department shall levy the state taxes authorized by law. The amount levied in any one year for general state purposes shall not exceed the lawful dollar rate on the dollar of the assessed value of the property of the entire state, which assessed value shall be one hundred percent of the true and fair value of the property in money.
(a) The department shall apportion the amount of tax for state purposes levied under *RCW 84.52.065 (1) and (2) by the department, among the several counties, in proportion to the valuation of the taxable property of the county for the year as equalized by the department; however, for purposes of this apportionment, the department shall recompute the previous year's levies imposed under *RCW 84.52.065 (1) and (2) and the apportionment thereof to correct for changes and errors in taxable values reported to the department after October 1 of the preceding year and shall adjust the apportioned amount of the current year's state levy under *RCW 84.52.065 (1) and (2) for each county by the difference between the apportioned amounts established by the original and revised levy computations for the previous year's levies under *RCW 84.52.065 (1) and (2).
(b) For purposes of this section, changes in taxable values mean a final adjustment made by a county board of equalization, the state board of tax appeals, or a court of competent jurisdiction and shall include additions of omitted property, other additions or deletions from the assessment or tax rolls, any assessment return provided by a county to the department subsequent to December 1st, or a change in the indicated ratio of a county. Errors in taxable values mean errors corrected by a final reviewing body.
(3) The department has authority to adopt rules and regulations to enforce obedience to its orders in all matters in relation to the returns of county assessments, the equalization of values, and the apportionment of the state levy by the department.
(4) After the completion of the duties prescribed in this section, the director of the department shall certify the record of the proceedings of the department under this section, the tax levies made for state purposes and the apportionment thereof among the counties, and the certification shall be available for public inspection.
[ 2017 3rd sp.s. c 13 s 305; 2008 c 86 s 502; 2001 c 185 s 12; 1997 c 3 s 112 (Referendum Bill No. 47, approved November 4, 1997); 1995 2nd sp.s. c 13 s 3; 1994 c 301 s 43; 1990 c 283 s 1; 1988 c 222 s 24; 1982 1st ex.s. c 28 s 1; 1979 ex.s. c 86 s 3; 1973 1st ex.s. c 195 s 99; 1971 ex.s. c 288 s 9; 1961 c 15 s 84.48.080. Prior: 1949 c 66 s 1; 1939 c 206 s 36; 1925 ex.s. c 130 s 70; Rem. Supp. 1949 s 11222; prior: 1917 c 55 s 1; 1915 c 7 s 1; 1907 c 215 s 1; 1899 c 141 s 4; 1897 c 71 s 60; 1893 c 124 s 61; 1890 p 557 s 75. Formerly RCW 84.48.080, 84.48.090, and 84.48.100.]
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.
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
Contingent effective date—2001 c 185 ss 12 and 15: "Section 15 of this act takes effect for taxes levied in 2001 for collection in 2002 and thereafter if the proposed amendment to Article VII, section 1 of the state Constitution providing for valuation increases to be phased-in over a period of four years is validly submitted to and is approved and ratified by voters at the next general election. If the proposed amendment is not approved and ratified, section 15 of this act is null and void. If such proposed amendment is approved and ratified, section 12 of this act is null and void." [ 2001 c 185 s 16.]
Reviser's note: No proposed amendment to Article VII, section 1 of the state Constitution was submitted to the voters.
Application—2001 c 185 ss 1-12: See note following RCW 84.14.110.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Intent—1995 2nd sp.s. c 13: "With property valuations continuing to increase, property taxes have been steadily increasing. At the same time, personal incomes have not continued to rise at the same rate. Property taxes are becoming increasingly more difficult to pay. Many residential property owners complain about the overall level of taxes and about the continuing increase in tax from year to year. Taxpayers want property tax relief. The legislature intends to establish an ongoing program of state property tax reductions the amount of which is to be determined by the legislature on a yearly basis based on the level of general fund tax revenues." [ 1995 2nd sp.s. c 13 s 1.]
Severability—1982 1st ex.s. c 28: "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." [ 1982 1st ex.s. c 28 s 3.]
Severability—1979 ex.s. c 86: See note following RCW 13.24.040.
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: Equalization of assessments—Taxes for state purposes—Procedure—Levy and apportionment—Rules—Record.


title: RCW 84.48.110

text:
After certifying the record of the proceedings of the department in accordance with RCW 84.48.080, the department shall transmit to each county assessor a copy of the record of the proceedings of the department, specifying the amount to be levied and collected for state purposes for such year, and in addition thereto it shall certify to each county assessor the amount due to each state fund and unpaid from such county for the fifth preceding year, and such delinquent state taxes shall be added to the amount levied for the current year. The department shall close the account of each county for the fifth preceding year and charge the amount of such delinquency to the tax levies of the current year. These delinquent taxes are not subject to chapter 84.55 RCW. All taxes collected on and after the first day of July last preceding such certificate, on account of delinquent state taxes for the fifth preceding year shall belong to the county and by the county treasurer be credited to the current expense fund of the county in which collected.
[ 2017 3rd sp.s. c 13 s 306. Prior: 1994 c 301 s 44; 1994 c 124 s 32; 1987 c 168 s 1; 1984 c 132 s 4; 1981 c 260 s 17; prior: 1979 ex.s. c 86 s 4; 1979 c 151 s 185; 1973 c 95 s 11; 1961 c 15 s 84.48.110; prior: 1925 ex.s. c 130 s 71; RRS s 11223; prior: 1899 c 141 s 5; 1897 c 71 s 61; 1893 c 124 s 62; 1890 p 558 s 76.]
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.
Severability—1979 ex.s. c 86: See note following RCW 13.24.040.

catchline: Transcript of proceedings to county assessors—Delinquent tax for certain preceding years included.


title: RCW 84.48.120

text:
It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the assessed valuation of the property of railroad and other companies assessed by the department of revenue and apportioned to the county, and placed the same on the tax rolls, and received the report of the department of revenue of the amount of taxes levied for state purposes, to compute the required percent on the assessed value of property in the county, and such state taxes shall be extended on the tax rolls. The rates so computed shall not be such as to raise a surplus of more than five percent over the total amount required by the department of revenue. Any surplus raised shall be remitted to the state in accordance with RCW 84.56.280.
[ 1994 c 301 s 45; 1994 c 124 s 33; 1987 c 168 s 2; 1979 ex.s. c 86 s 5; 1975 1st ex.s. c 278 s 206; 1961 c 15 s 84.48.120. Prior: 1939 c 206 s 37; 1925 ex.s. c 130 s 72; RRS s 11224; prior: 1890 p 544 s 38.]
Notes:
Reviser's note: This section was amended by 1994 c 124 s 33 and by 1994 c 301 s 45, each without reference to the other. Both amendments are incorporated in the publication of this section pursuant to RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability—1979 ex.s. c 86: See note following RCW 13.24.040.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Extension of state taxes.


title: RCW 84.48.130

text:
It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the certificate of the assessed valuation of the property of railroad and/or other companies assessed by the department of revenue and apportioned to the county, and shall have distributed the value so certified, to the several taxing districts in the county entitled to a proportionate value thereof, and placed the same upon the tax rolls of the county, to certify to the county legislative authority and to the officers authorized by law to estimate expenditures and/or levy taxes for any taxing district coextensive with the county, the total assessed value of property in the county as shown by the completed tax rolls, and to certify to the officers authorized by law to estimate expenditures and/or levy taxes for each taxing district in the county not coextensive with the county, the total assessed value of the property in such taxing district.
[ 1994 c 124 s 34; 1975 1st ex.s. c 278 s 207; 1961 c 15 s 84.48.130. Prior: 1939 c 206 s 38; 1925 ex.s. c 130 s 73; RRS s 11234.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Certification of assessed valuation to taxing districts.


title: RCW 84.48.140

text:
The county legislative authority of any county may designate one or more persons to act as a property tax advisor to any person liable for payment of property taxes in the county. A person designated as a property tax advisor shall not be an employee of the assessor's office or have been associated in any way with the determination of any valuation of property for taxation purposes that may be the subject of an appeal. A person designated as a property tax advisor may be compensated on a fee basis or as an employee by the county from any funds available to the county for use in property evaluation including funds available from the state for use in the property tax revaluation program.
The property tax advisor shall perform such duties as may be set forth by resolution of the county legislative authority.
If any county legislative authority elects to designate a property tax advisor, it shall publicize the services available.
[ 1994 c 124 s 35; 1971 ex.s. c 288 s 11.]
Notes:
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.

catchline: Property tax advisor.


title: RCW 84.48.150

text:
(1) The assessor must, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valuation. If valuation criteria other than comparable sales were used, the assessor must furnish the taxpayer with such other factors and the addresses of such other property used in making the determination of value.
(2) The assessor must within sixty days of such request but at least twenty-one business days, excluding legal holidays, prior to such taxpayer's appearance before the board of equalization make available to the taxpayer the valuation criteria and/or comparable sales that may not be subsequently changed by the assessor unless the assessor has found new evidence supporting the assessor's valuation, in which situation the assessor must provide such additional evidence to the taxpayer and the board of equalization at least twenty-one business days prior to the hearing at the board of equalization. A taxpayer who lists comparable sales on a notice of appeal may not subsequently change such sales unless the taxpayer has found new evidence supporting the taxpayer's proposed valuation in which case the taxpayer must provide such additional evidence to the assessor and board of equalization at least twenty-one business days, excluding legal holidays, prior to the hearing. If either the assessor or taxpayer does not meet the requirements of this section the board of equalization may continue the hearing to provide the parties an opportunity to review all evidence or, upon objection, refuse to consider sales not submitted in a timely manner.
[ 2018 c 24 s 1; 1994 c 301 s 46; 1973 1st ex.s. c 30 s 1.]

catchline: Valuation criteria including comparative sales to be made available to taxpayer—Change.


title: RCW 84.48.200

text:
The department of revenue shall make such rules consistent with this chapter as shall be necessary or desirable to permit its effective administration. The rules may provide for changes of venue for the various boards of equalization.
[ 1988 c 222 s 26.]

catchline: Rules.


title: RCW 84.52.010

text:
(1) Except as is permitted under RCW 84.55.050, all taxes must be levied or voted in specific amounts.
(2) The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, must be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the county, as shown by the completed tax rolls of the county, and the rate percent of all taxes levied for purposes of taxing districts within any county must be determined, calculated, and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the taxing districts respectively.
(3) When a county assessor finds that the aggregate rate of tax levy on any property, that is subject to the limitations set forth in RCW 84.52.043 or 84.52.050, exceeds the limitations provided in either of these sections, the assessor must recompute and establish a consolidated levy in the following manner:
(a) The full certified rates of tax levy for state, county, county road district, regional transit authority, and city or town purposes must be extended on the tax rolls in amounts not exceeding the limitations established by law; however, any state levy takes precedence over all other levies and may not be reduced for any purpose other than that required by RCW 84.55.010. If, as a result of the levies imposed under RCW 36.54.130, 36.69.145 by a park and recreation district described under (a)(viii) of this subsection (3), 73.08.080(1)(b)(i), 71.20.110(1)(b)(i), 84.34.230, 84.52.069, 84.52.105, 36.62.090, 84.52.115(2)(a), the portion of the levy by a metropolitan park district that was protected under RCW 84.52.120, 84.52.125, 84.52.135, and 84.52.140, the portion of the levy by a flood control zone district that was protected under RCW 84.52.816, and any portion of a levy resulting from the correction of a levy error under RCW 84.52.085(3), the combined rate of regular property tax levies that are subject to the one percent limitation exceeds one percent of the true and fair value of any property, then these levies must be reduced as follows:
(i) The portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3) must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(ii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a flood control zone district that was protected under RCW 84.52.816 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(iii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.140 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(iv) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a fire protection district or regional fire protection service authority that is protected under RCW 84.52.125 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(v) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.135 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(vi) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a ferry district under RCW 36.54.130 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(vii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a metropolitan park district that is protected under RCW 84.52.120 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(viii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the levies imposed under RCW 36.69.145 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated. This subsection (3)(a)(viii) only applies to a park and recreation district located on an island and within a county with a population exceeding 2,000,000;
(ix) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the levies imposed under RCW 84.34.230, 84.52.105, 36.62.090, 84.52.115(2)(a), and any portion of the levy imposed under RCW 84.52.069 that is in excess of 30 cents per $1,000 of assessed value, must be reduced on a pro rata basis until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(x) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the 30 cents per $1,000 of assessed value of tax levy imposed under RCW 84.52.069 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or eliminated;
(xi) If the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for veterans' assistance under RCW 73.08.080(1)(b)(i) must be reduced on a pro rata basis or eliminated; and
(xii) If the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for developmental disabilities or mental health services under RCW 71.20.110(1)(b)(i) must be reduced on a pro rata basis or eliminated.
(b) The certified rates of tax levy subject to these limitations by all junior taxing districts imposing taxes on such property must be reduced or eliminated as follows to bring the consolidated levy of taxes on such property within the provisions of these limitations:
(i) First, the certified property tax levy authorized under RCW 84.52.821 must be reduced on a pro rata basis or eliminated;
(ii) Second, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of those junior taxing districts authorized under RCW 36.68.525, 36.69.145 except a park and recreation district described under (a)(viii) of this subsection, 35.95A.100, and 67.38.130 must be reduced on a pro rata basis or eliminated;
(iii) Third, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of flood control zone districts other than the portion of a levy protected under RCW 84.52.816 must be reduced on a pro rata basis or eliminated;
(iv) Fourth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of all other junior taxing districts, other than fire protection districts, regional fire protection service authorities, library districts, the first 50 cents per $1,000 of assessed valuation levies for metropolitan park districts, and the first 50 cents per $1,000 of assessed valuation levies for public hospital districts, must be reduced on a pro rata basis or eliminated;
(v) Fifth, if the consolidated tax levy rate still exceeds these limitations, the first 50 cents per $1,000 of assessed valuation levies for metropolitan park districts created on or after January 1, 2002, must be reduced on a pro rata basis or eliminated;
(vi) Sixth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized to fire protection districts under RCW 52.16.140 and 52.16.160 and regional fire protection service authorities under RCW 52.26.140(1) (b) and (c) must be reduced on a pro rata basis or eliminated; and
(vii) Seventh, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for fire protection districts under RCW 52.16.130, regional fire protection service authorities under RCW 52.26.140(1)(a), library districts, metropolitan park districts created before January 1, 2002, under their first 50 cents per $1,000 of assessed valuation levy, and public hospital districts under their first 50 cents per $1,000 of assessed valuation levy, must be reduced on a pro rata basis or eliminated.
[ 2026 c 221 s 403; 2024 c 361 s 5; 2023 c 28 s 3; 2021 c 117 s 2; 2017 c 196 s 10; (2017 c 196 s 9 expired January 1, 2018). Prior: 2015 3rd sp.s. c 44 s 325; (2015 3rd sp.s. c 44 s 324 expired January 1, 2018); 2015 3rd sp.s. c 24 s 405; (2015 3rd sp.s. c 24 s 404 expired January 1, 2018); 2015 c 170 s 2; (2011 1st sp.s. c 28 s 2 expired January 1, 2018); (2011 c 275 s 1 expired January 1, 2018); 2009 c 551 s 7; 2007 c 54 s 26; 2005 c 122 s 2; prior: 2004 c 129 s 21; 2004 c 80 s 3; 2003 c 83 s 310; prior: 2002 c 248 s 15; 2002 c 88 s 7; 1995 2nd sp.s. c 13 s 4; 1995 c 99 s 2; 1994 c 124 s 36; 1993 c 337 s 4; 1990 c 234 s 4; 1988 c 274 s 7; 1987 c 255 s 1; 1973 1st ex.s. c 195 s 101; 1973 1st ex.s. c 195 s 146; 1971 ex.s. c 243 s 6; 1970 ex.s. c 92 s 4; 1961 c 15 s 84.52.010; prior: 1947 c 270 s 1; 1925 ex.s. c 130 s 74; Rem. Supp. 1947 s 11235; prior: 1920 ex.s. c 3 s 1; 1897 c 71 s 62; 1893 c 124 s 63.]
Notes:
Expiration date—2026 c 221 s 403: "Section 403 of this act expires January 1, 2027." [ 2026 c 221 s 1104.]
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.
Effective date—2026 c 221: See note following RCW 82.46.035.
Expiration date—2024 c 361 ss 3 and 5: See note following RCW 84.52.043.
Expiration date—2023 c 28 ss 3 and 5: "Sections 3 and 5 of this act expire January 1, 2027." [ 2023 c 28 s 10.]
Application—2023 c 28 ss 3 and 5: "Sections 3 and 5 of this act apply to taxes levied for collection in 2024 through 2026." [ 2023 c 28 s 13.]
Application—Expiration date—2021 c 117: See notes following RCW 36.69.145.
Effective date—2017 c 196 s 10: "Section 10 of this act takes effect January 1, 2018." [ 2017 c 196 s 17.]
Expiration date—2017 c 196 s 9: "Section 9 of this act expires January 1, 2018." [ 2017 c 196 s 16.]
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.
Effective date—2015 3rd sp.s. c 44 ss 323 and 325: See note following RCW 84.52.043.
Expiration date—2015 3rd sp.s. c 44 ss 322 and 324: See note following RCW 84.52.043.
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Effective date—2015 3rd sp.s. c 24 s 405: "Section 405 of this act takes effect January 1, 2018." [ 2015 3rd sp.s. c 24 s 806.]
Expiration date—2015 3rd sp.s. c 24 s 404: "Section 404 of this act expires January 1, 2018." [ 2015 3rd sp.s. c 24 s 805.]
Construction—2015 3rd sp.s. c 24: See note following RCW 36.160.030.
Effective date—Findings—Intent—Application—2015 c 170: See notes following RCW 84.52.816.
Contingent effective date—2011 1st sp.s. c 28 s 2: "(1) Section 1 of this act takes effect if section 1, chapter 275, Laws of 2011 is not enacted into law.
(2) Section 2 of this act takes effect if section 1, chapter 275, Laws of 2011 is enacted into law." [ 2011 1st sp.s. c 28 s 6.]
Application—2011 1st sp.s. c 28: "This act applies to taxes levied for collection in 2012 through 2017." [ 2011 1st sp.s. c 28 s 5.]
Expiration date—2011 1st sp.s. c 28: "This act expires January 1, 2018." [ 2011 1st sp.s. c 28 s 7.]
Application—Expiration date—2011 c 275: See notes following RCW 84.52.043.
Severability—2007 c 54: See note following RCW 82.04.050.
Application—2005 c 122: See note following RCW 84.52.125.
Effective date—2004 c 80: See note following RCW 84.52.135.
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.
Intent—1995 2nd sp.s. c 13: See note following RCW 84.48.080.
Finding—1993 c 337: See note following RCW 84.52.105.
Purpose—1988 c 274: "The legislature finds that, due to statutory and constitutional limitations, the interdependence of the regular property tax levies of the state, counties, county road districts, cities and towns, and junior taxing districts can cause significant reductions in the otherwise authorized levies of those taxing districts, resulting in serious disruptions to essential services provided by those taxing districts. The purpose of this act is to avoid unnecessary reductions in regular property tax revenue without exceeding existing statutory and constitutional tax limitations on cumulative regular property tax levy rates. The legislature declares that it is a purpose of the state, counties, county road districts, cities and towns, public hospital districts, library districts, fire protection districts, metropolitan park districts, and other taxing districts to participate in the methods provided by this act by which revenue levels supporting the services provided by all taxing districts might be maintained." [ 1988 c 274 s 1.]
Severability—1988 c 274: "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." [ 1988 c 274 s 13.]
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Intent—1970 ex.s. c 92: "It is the intent of this 1970 amendatory act to prevent a potential doubling of property taxes that might otherwise result from the enforcement of the constitutionally required fifty percent assessment ratio as of January 1, 1970, and to adjust property tax millage rates for subsequent years to levels which will conform to the requirements of any constitutional amendment imposing a one percent limitation on property taxes. It is the further intent of this 1970 amendatory act that the statutory authority of any taxing district to impose excess levies shall not be impaired by reason of the reduction in millage rates for regular property tax levies. This 1970 amendatory act shall be construed to effectuate the legislative intent expressed in this section." [ 1970 ex.s. c 92 s 1.]
Effective date—Application—1970 ex.s. c 92: "This act shall take effect July 1, 1970 but shall not affect property taxes levied in 1969 or prior years." [ 1970 ex.s. c 92 s 11.]
PDF
RCW 84.52.010
Taxes levied or voted in specific amounts—Effect of constitutional and statutory limitations. (Effective January 1, 2027.)
(1) Except as is permitted under RCW 84.55.050, all taxes must be levied or voted in specific amounts.
(2) The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, must be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the county, as shown by the completed tax rolls of the county, and the rate percent of all taxes levied for purposes of taxing districts within any county must be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the taxing districts respectively.
(3) When a county assessor finds that the aggregate rate of tax levy on any property, that is subject to the limitations set forth in RCW 84.52.043 or 84.52.050, exceeds the limitations provided in either of these sections, the assessor must recompute and establish a consolidated levy in the following manner:
(a) The full certified rates of tax levy for state, county, county road district, regional transit authority, and city or town purposes must be extended on the tax rolls in amounts not exceeding the limitations established by law; however any state levy takes precedence over all other levies and may not be reduced for any purpose other than that required by RCW 84.55.010. If, as a result of the levies imposed under RCW 36.54.130, 73.08.080(1)(b)(i), 71.20.110(1)(b)(i), 84.34.230, 84.52.069, 84.52.105, 36.62.090, 84.52.115(2)(a), the portion of the levy by a metropolitan park district that was protected under RCW 84.52.120, 84.52.125, 84.52.135, and 84.52.140, the portion of the levy by a flood control zone district that was protected under RCW 84.52.816, and the portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3), the combined rate of regular property tax levies that are subject to the one percent limitation exceeds one percent of the true and fair value of any property, then these levies must be reduced as follows:
(i) The portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3) must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(ii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a flood control zone district that was protected under RCW 84.52.816 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(iii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.140 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(iv) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a fire protection district or regional fire protection service authority that is protected under RCW 84.52.125 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(v) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.135 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(vi) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a ferry district under RCW 36.54.130 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(vii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a metropolitan park district that is protected under RCW 84.52.120 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(viii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the levies imposed under RCW 84.34.230, 84.52.105, 36.62.090, 84.52.115(2)(a), and any portion of the levy imposed under RCW 84.52.069 that is in excess of 30 cents per $1,000 of assessed value, must be reduced on a pro rata basis until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
(ix) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the 30 cents per $1,000 of assessed value of tax levy imposed under RCW 84.52.069 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or eliminated;
(x) If the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for veterans' assistance under RCW 73.08.080(1)(b)(i) must be reduced on a pro rata basis or eliminated; and
(xi) If the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for developmental disabilities or mental health services under RCW 71.20.110(1)(b)(i) must be reduced on a pro rata basis or eliminated.
(b) The certified rates of tax levy subject to these limitations by all junior taxing districts imposing taxes on such property must be reduced or eliminated as follows to bring the consolidated levy of taxes on such property within the provisions of these limitations:
(i) First, the certified property tax levy authorized under RCW 84.52.821 must be reduced on a pro rata basis or eliminated;
(ii) Second, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of those junior taxing districts authorized under RCW 36.68.525, 36.69.145, 35.95A.100, and 67.38.130 must be reduced on a pro rata basis or eliminated;
(iii) Third, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of flood control zone districts other than the portion of a levy protected under RCW 84.52.816 must be reduced on a pro rata basis or eliminated;
(iv) Fourth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of all other junior taxing districts, other than fire protection districts, regional fire protection service authorities, library districts, the first 50 cents per $1,000 of assessed valuation levies for metropolitan park districts, and the first 50 cents per $1,000 of assessed valuation levies for public hospital districts, must be reduced on a pro rata basis or eliminated;
(v) Fifth, if the consolidated tax levy rate still exceeds these limitations, the first 50 cents per $1,000 of assessed valuation levies for metropolitan park districts created on or after January 1, 2002, must be reduced on a pro rata basis or eliminated;
(vi) Sixth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized to fire protection districts under RCW 52.16.140 and 52.16.160 and regional fire protection service authorities under RCW 52.26.140(1) (b) and (c) must be reduced on a pro rata basis or eliminated; and
(vii) Seventh, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for fire protection districts under RCW 52.16.130, regional fire protection service authorities under RCW 52.26.140(1)(a), library districts, metropolitan park districts created before January 1, 2002, under their first 50 cents per $1,000 of assessed valuation levy, and public hospital districts under their first 50 cents per $1,000 of assessed valuation levy, must be reduced on a pro rata basis or eliminated.
[ 2026 c 221 s 404; 2024 c 361 s 6; 2023 c 28 s 4; 2017 c 196 s 10; (2017 c 196 s 9 expired January 1, 2018). Prior: 2015 3rd sp.s. c 44 s 325; (2015 3rd sp.s. c 44 s 324 expired January 1, 2018); 2015 3rd sp.s. c 24 s 405; (2015 3rd sp.s. c 24 s 404 expired January 1, 2018); 2015 c 170 s 2; (2011 1st sp.s. c 28 s 2 expired January 1, 2018); (2011 c 275 s 1 expired January 1, 2018); 2009 c 551 s 7; 2007 c 54 s 26; 2005 c 122 s 2; prior: 2004 c 129 s 21; 2004 c 80 s 3; 2003 c 83 s 310; prior: 2002 c 248 s 15; 2002 c 88 s 7; 1995 2nd sp.s. c 13 s 4; 1995 c 99 s 2; 1994 c 124 s 36; 1993 c 337 s 4; 1990 c 234 s 4; 1988 c 274 s 7; 1987 c 255 s 1; 1973 1st ex.s. c 195 s 101; 1973 1st ex.s. c 195 s 146; 1971 ex.s. c 243 s 6; 1970 ex.s. c 92 s 4; 1961 c 15 s 84.52.010; prior: 1947 c 270 s 1; 1925 ex.s. c 130 s 74; Rem. Supp. 1947 s 11235; prior: 1920 ex.s. c 3 s 1; 1897 c 71 s 62; 1893 c 124 s 63.]
Notes:
Effective date—2026 c 221 s 404: "Section 404 of this act takes effect January 1, 2027." [ 2026 c 221 s 1105.]
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.
Effective date—2024 c 361 ss 4 and 6: See note following RCW 84.52.043.
Effective date—2023 c 28 ss 4 and 6: "Sections 4 and 6 of this act take effect January 1, 2027." [ 2023 c 28 s 11.]
Application—2023 c 28 ss 4 and 6: "Sections 4 and 6 of this act apply to taxes levied for collection in 2027 and thereafter." [ 2023 c 28 s 14.]
Effective date—2017 c 196 s 10: "Section 10 of this act takes effect January 1, 2018." [ 2017 c 196 s 17.]
Expiration date—2017 c 196 s 9: "Section 9 of this act expires January 1, 2018." [ 2017 c 196 s 16.]
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.
Effective date—2015 3rd sp.s. c 44 ss 323 and 325: See note following RCW 84.52.043.
Expiration date—2015 3rd sp.s. c 44 ss 322 and 324: See note following RCW 84.52.043.
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Effective date—2015 3rd sp.s. c 24 s 405: "Section 405 of this act takes effect January 1, 2018." [ 2015 3rd sp.s. c 24 s 806.]
Expiration date—2015 3rd sp.s. c 24 s 404: "Section 404 of this act expires January 1, 2018." [ 2015 3rd sp.s. c 24 s 805.]
Construction—2015 3rd sp.s. c 24: See note following RCW 36.160.030.
Effective date—Findings—Intent—Application—2015 c 170: See notes following RCW 84.52.816.
Contingent effective date—2011 1st sp.s. c 28 s 2: "(1) Section 1 of this act takes effect if section 1, chapter 275, Laws of 2011 is not enacted into law.
(2) Section 2 of this act takes effect if section 1, chapter 275, Laws of 2011 is enacted into law." [ 2011 1st sp.s. c 28 s 6.]
Application—2011 1st sp.s. c 28: "This act applies to taxes levied for collection in 2012 through 2017." [ 2011 1st sp.s. c 28 s 5.]
Expiration date—2011 1st sp.s. c 28: "This act expires January 1, 2018." [ 2011 1st sp.s. c 28 s 7.]
Application—Expiration date—2011 c 275: See notes following RCW 84.52.043.
Severability—2007 c 54: See note following RCW 82.04.050.
Application—2005 c 122: See note following RCW 84.52.125.
Effective date—2004 c 80: See note following RCW 84.52.135.
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.
Intent—1995 2nd sp.s. c 13: See note following RCW 84.48.080.
Finding—1993 c 337: See note following RCW 84.52.105.
Purpose—1988 c 274: "The legislature finds that, due to statutory and constitutional limitations, the interdependence of the regular property tax levies of the state, counties, county road districts, cities and towns, and junior taxing districts can cause significant reductions in the otherwise authorized levies of those taxing districts, resulting in serious disruptions to essential services provided by those taxing districts. The purpose of this act is to avoid unnecessary reductions in regular property tax revenue without exceeding existing statutory and constitutional tax limitations on cumulative regular property tax levy rates. The legislature declares that it is a purpose of the state, counties, county road districts, cities and towns, public hospital districts, library districts, fire protection districts, metropolitan park districts, and other taxing districts to participate in the methods provided by this act by which revenue levels supporting the services provided by all taxing districts might be maintained." [ 1988 c 274 s 1.]
Severability—1988 c 274: "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." [ 1988 c 274 s 13.]
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Intent—1970 ex.s. c 92: "It is the intent of this 1970 amendatory act to prevent a potential doubling of property taxes that might otherwise result from the enforcement of the constitutionally required fifty percent assessment ratio as of January 1, 1970, and to adjust property tax millage rates for subsequent years to levels which will conform to the requirements of any constitutional amendment imposing a one percent limitation on property taxes. It is the further intent of this 1970 amendatory act that the statutory authority of any taxing district to impose excess levies shall not be impaired by reason of the reduction in millage rates for regular property tax levies. This 1970 amendatory act shall be construed to effectuate the legislative intent expressed in this section." [ 1970 ex.s. c 92 s 1.]
Effective date—Application—1970 ex.s. c 92: "This act shall take effect July 1, 1970 but shall not affect property taxes levied in 1969 or prior years." [ 1970 ex.s. c 92 s 11.]

catchline: Taxes levied or voted in specific amounts—Effect of constitutional and statutory limitations. (Effective until January 1, 2027.)


title: RCW 84.52.018

text:
Whenever any property value or claim for exemption or cancellation of a property assessment is appealed to the state board of tax appeals or court of competent jurisdiction and the dollar difference between the total value asserted by the taxpayer and the total value asserted by the opposing party exceeds one-fourth of one percent of the total assessed value of property in the county, the assessor shall use only that portion of the total value which is not in controversy for purposes of computing the levy rates and extending the tax on the tax roll in accordance with this chapter, unless the state board of tax appeals has issued its determination at the time of extending the tax.
When the state board of tax appeals or court of competent jurisdiction makes its final determination, the proper amount of tax shall be extended and collected for each taxing district if this has not already been done. The amount of tax collected and extended shall include interest at the rate of nine percent per year on the amount of the board's final determination minus the amount not in controversy. The interest shall accrue from the date the taxes on the amount not in controversy were first due and payable. Any amount extended in excess of that permitted by chapter 84.55 RCW shall be held in abeyance and used to reduce the levy rates of the next succeeding levy.
[ 1994 c 124 s 37; 1989 c 378 s 15; 1987 c 156 s 1.]

catchline: Calculation of tax levy rates when the assessment of highly valued property is in dispute.


title: RCW 84.52.020

text:
It shall be the duty of the city council or other governing body of every city, other than a city having a population of three hundred thousand or more, the board of directors of school districts of the first class, the superintendent of each educational service district for each constituent second-class school district, commissioners of port districts, commissioners of metropolitan park districts, and of all officials or boards of taxing districts within or coextensive with any county required by law to certify to the county legislative authority, for the purpose of levying district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valuation of the property in the city or district, through their chair and clerk, or secretary, to make and file such certified budget or estimates with the clerk of the county legislative authority on or before the thirtieth day of November.
[ 2005 c 52 s 1; 1994 c 81 s 85; 1988 c 222 s 27; 1975-'76 2nd ex.s. c 118 s 33; 1975 c 43 s 33; 1961 c 15 s 84.52.020. Prior: 1939 c 37 s 1; 1925 ex.s. c 130 s 75; RRS s 11236; prior: 1909 c 138 s 1; 1893 c 71 ss 2, 3.]
Notes:
Severability—1975-'76 2nd ex.s. c 118: See note following RCW 28A.505.010.
Effective date—Severability—1975 c 43: See notes following RCW 28A.535.050.

catchline: City and district budgets to be filed with county legislative authority.


title: RCW 84.52.025

text:
The governing body of all taxing districts within or coextensive with any county, which are required by law to certify to a board of county commissioners, for the purpose of levying district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valuation of the property in the district, shall clearly indicate an estimate of cash balance at the beginning and ending of each budget period in said budget or estimate.
[ 1961 c 52 s 1.]

catchline: Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance.


title: RCW 84.52.030

text:
For the purpose of raising revenue for state, county, and other taxing district purposes, the county legislative authority of each county, and all other officials or boards authorized by law to levy taxes for taxing district purposes, must levy taxes on all the taxable property in the county or district, as the case may be, sufficient for such purposes, and within the limitations permitted by law.
[ 2010 c 106 s 312; 1994 c 124 s 38; 1961 c 15 s 84.52.030. Prior: 1927 c 303 s 1; 1925 ex.s. c 130 s 77; RRS s 11238; prior: 1903 c 165 s 1; 1897 c 71 s 63; 1893 c 124 s 64; 1890 p 559 s 78; Code 1881 s 2880.]
Notes:
Effective date—2010 c 106: See note following RCW 35.102.145.

catchline: Time of levy.


title: RCW 84.52.040

text:
Whenever any taxing district or the officers thereof shall, pursuant to any provision of law or of its charter or ordinances, levy any tax, the assessed value of the property of such taxing district shall be taken and considered as the taxable value upon which such levy shall be made.
[ 1961 c 15 s 84.52.040. Prior: 1919 c 142 s 3; RRS s 11228.]

catchline: Levies to be made on assessed valuation.


title: RCW 84.52.043

text:
Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named are as follows:
(1) Levies of the senior taxing districts are as follows: (a) The levies by the state may not exceed the applicable aggregate rate limit specified in *RCW 84.52.065 (2) or (4) adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools; (b) the levy by any county may not exceed $1.80 per $1,000 of assessed value; (c) the levy by any county pursuant to RCW 73.08.080(1)(b)(i) may not exceed 27 cents per $1,000 of assessed value or be less than 1.125 cents per $1,000 of assessed value; (d) the levy by any county pursuant to RCW 71.20.110(1)(b)(i) may not exceed 2.5 cents per $1,000 of assessed value; (e) the levy by any road district may not exceed $2.25 per $1,000 of assessed value; and (f) the levy by any city or town may not exceed $3.375 per $1,000 of assessed value. However, any county is hereby authorized to increase its levy from $1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed $4.05 per $1,000 of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy.
(2) The aggregate levies of junior taxing districts and senior taxing districts, other than the state, may not exceed $5.90 per $1,000 of assessed valuation. The term "junior taxing districts" includes all taxing districts other than the state, counties, road districts, cities, towns, port districts, and public utility districts. The limitations provided in this subsection do not apply to: (a) Levies at the rates provided by existing law by or for any port or public utility district; (b) excess property tax levies authorized in Article VII, section 2 of the state Constitution; (c) levies for acquiring conservation futures as authorized under RCW 84.34.230; (d) levies for emergency medical care or emergency medical services imposed under RCW 84.52.069; (e) levies to finance affordable housing imposed under RCW 84.52.105; (f) the portions of levies by metropolitan park districts that are protected under RCW 84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130; (h) levies for criminal justice purposes under RCW 84.52.135; (i) the portions of levies by fire protection districts and regional fire protection service authorities that are protected under RCW 84.52.125; (j) levies by counties for transit-related purposes under RCW 84.52.140; (k) the portion of the levy by flood control zone districts that are protected under RCW 84.52.816; (l) levies imposed by a regional transit authority under RCW 81.104.175; (m) levies imposed by any park and recreation district described under RCW 84.52.010(3)(a)(viii); (n) levies for county public health clinic operations, maintenance, and capital expenses under RCW 84.52.115(2)(a); (o) levies for veterans' assistance under RCW 73.08.080(1)(b)(i); (p) levies for developmental disabilities or mental health services under RCW 71.20.110(1)(b)(i); (q) the portion of the levies for fire protection districts under RCW 52.02.160 that are protected under RCW 84.52.125; (r) the portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3); and (s) levies for county hospital purposes under RCW 36.62.090.
[ 2026 c 221 s 401; 2024 c 361 s 3; 2023 c 28 s 5; 2021 c 117 s 3; 2020 c 253 s 3; 2017 3rd sp.s. c 13 s 304; (2017 3rd sp.s. c 13 s 303 expired January 1, 2018); 2017 c 196 s 12; (2017 c 196 s 11 expired January 1, 2018); 2015 3rd sp.s. c 44 s 323; (2015 3rd sp.s. c 44 s 322 expired January 1, 2018); 2015 c 170 s 4; (2011 c 275 s 2 expired January 1, 2018); 2009 c 551 s 6; 2005 c 122 s 3; 2004 c 80 s 4; 2003 c 83 s 311; 1995 c 99 s 3; 1993 c 337 s 3; 1990 c 234 s 1; 1989 c 378 s 36; 1988 c 274 s 5; 1973 1st ex.s. c 195 s 134.]
Notes:
*Reviser's note: RCW 84.52.065 was amended by 2026 c 163 s 301, removing subsections (2) and (4).
Application—2026 c 221 ss 401-404 and 901-903: "Sections 401 through 404 and 901 through 903 of this act apply to taxes levied for collection in 2027 and thereafter." [ 2026 c 221 s 904.]
Expiration date—2026 c 221 s 401: "Section 401 of this act expires January 1, 2027." [ 2026 c 221 s 1102.]
Findings—2026 c 221: See note following RCW 82.14.542.
Effective date—2026 c 221: See note following RCW 82.46.035.
Expiration date—2024 c 361 ss 3 and 5: "Sections 3 and 5 of this act expire January 1, 2027." [ 2024 c 361 s 7.]
Expiration date—Application—2023 c 28 ss 3 and 5: See notes following RCW 84.52.010.
Application—Expiration date—2021 c 117: See notes following RCW 36.69.145.
Effective date—2020 c 253: See note following RCW 84.52.105.
Effective date—2017 3rd sp.s. c 13 s 304: "Section 304 of this act takes effect January 1, 2018." [ 2017 3rd sp.s. c 13 s 319.]
Expiration date—2017 3rd sp.s. c 13 s 303: "Section 303 of this act expires January 1, 2018." [ 2017 3rd sp.s. c 13 s 318.]
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—2017 c 196 s 12: "Section 12 of this act takes effect January 1, 2018." [ 2017 c 196 s 20.]
Expiration date—2017 c 196 s 11: "Section 11 of this act expires January 1, 2018." [ 2017 c 196 s 19.]
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.
Effective date—2015 3rd sp.s. c 44 ss 323 and 325: "Sections 323 and 325 of this act take effect January 1, 2018." [ 2015 3rd sp.s. c 44 s 432.]
Expiration date—2015 3rd sp.s. c 44 ss 322 and 324: "Sections 322 and 324 of this act expire January 1, 2018." [ 2015 3rd sp.s. c 44 s 431.]
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Effective date—Findings—Intent—Application—2015 c 170: See notes following RCW 84.52.816.
Application—2011 c 275: "This act applies to taxes levied for collection in 2012 through 2017." [ 2011 c 275 s 4.]
Expiration date—2011 c 275: "This act expires January 1, 2018." [ 2011 c 275 s 5.]
Application—2005 c 122: See note following RCW 84.52.125.
Effective date—2004 c 80: See note following RCW 84.52.135.
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.
Finding—1993 c 337: See note following RCW 84.52.105.
Purpose—Severability—1988 c 274: See notes following RCW 84.52.010.
Effective date—1973 2nd ex.s. c 4: "Sections 4 through 6 of this 1973 amendatory act shall be effective on and after January 1, 1974." [ 1973 2nd ex.s. c 4 s 6.]
Emergency—1973 2nd ex.s. c 4: "Except as otherwise in this 1973 amendatory act provided, this 1973 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 immediately." [ 1973 2nd ex.s. c 4 s 7.]
Construction—1973 1st ex.s. c 195: "Sections 135 through 152 of this 1973 amendatory act shall apply to tax levies made in 1973 for collection in 1974, and sections 1 through 134 shall apply to tax levies made in 1974 and each year thereafter for collection in 1975 and each year thereafter." [ 1973 1st ex.s. c 195 s 155.]
Severability—1973 1st ex.s. c 195: "If any provision of this 1973 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." [ 1973 1st ex.s. c 195 s 153.]
Effective dates and termination dates—1973 1st ex.s. c 195 (as amended by 1973 2nd ex.s. c 4): "This 1973 amendatory act, chapter 195, Laws of 1973, 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 section 9 shall take effect January 1, 1975, and section 133(3) shall take effect on January 31, 1974: PROVIDED, FURTHER, That section 137 shall not be effective until July 1, 1973, at which time section 136 shall be void and of no effect: PROVIDED, FURTHER, That section 138 shall not be effective until January 1, 1974, at which time section 137 shall be void and of no effect: PROVIDED, FURTHER, That section 139 shall not be effective until July 1, 1974 at which time section 138 shall be void and of no effect, and section 139 shall be null and void and of no further effect on and after January 1, 1975: PROVIDED, FURTHER, That sections 1 through 8, sections 10 through 132, section 133(1), (2), (4), and (5), and section 134 shall not take effect until January 1, 1974, at which time sections 135, 136, and sections 140 through 151 shall be void and of no effect: PROVIDED, FURTHER, That section 152 shall be void and of no effect on and after January 1, 1975." [ 1973 2nd ex.s. c 4 s 3; 1973 1st ex.s. c 195 s 154.]
PDF
RCW 84.52.043
Limitations upon regular property tax levies. (Effective January 1, 2027.)
Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named are as follows:
(1) Levies of the senior taxing districts are as follows: (a) The levies by the state may not exceed the applicable aggregate rate limit specified in *RCW 84.52.065 (2) or (4) adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools; (b) the levy by any county may not exceed $1.80 per $1,000 of assessed value; (c) the levy by any county pursuant to RCW 73.08.080(1)(b)(i) may not exceed 27 cents per $1,000 of assessed value or be less than 1.125 cents per $1,000 of assessed value; (d) the levy by any county pursuant to RCW 71.20.110(1)(b)(i) may not exceed 2.5 cents per $1,000 of assessed value; (e) the levy by any road district may not exceed $2.25 per $1,000 of assessed value; and (f) the levy by any city or town may not exceed $3.375 per $1,000 of assessed value. However any county is hereby authorized to increase its levy from $1.80 to a rate not to exceed $2.475 per $1,000 of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed $4.05 per $1,000 of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy.
(2) The aggregate levies of junior taxing districts and senior taxing districts, other than the state, may not exceed $5.90 per $1,000 of assessed valuation. The term "junior taxing districts" includes all taxing districts other than the state, counties, road districts, cities, towns, port districts, and public utility districts. The limitations provided in this subsection do not apply to: (a) Levies at the rates provided by existing law by or for any port or public utility district; (b) excess property tax levies authorized in Article VII, section 2 of the state Constitution; (c) levies for acquiring conservation futures as authorized under RCW 84.34.230; (d) levies for emergency medical care or emergency medical services imposed under RCW 84.52.069; (e) levies to finance affordable housing imposed under RCW 84.52.105; (f) the portions of levies by metropolitan park districts that are protected under RCW 84.52.120; (g) levies imposed by ferry districts under RCW 36.54.130; (h) levies for criminal justice purposes under RCW 84.52.135; (i) the portions of levies by fire protection districts and regional fire protection service authorities that are protected under RCW 84.52.125; (j) levies by counties for transit-related purposes under RCW 84.52.140; (k) the portion of the levy by flood control zone districts that are protected under RCW 84.52.816; (l) levies imposed by a regional transit authority under RCW 81.104.175; (m) the portion of any levy resulting from the correction of a levy error under RCW 84.52.085(3); (n) levies for county public health clinic operations, maintenance, and capital expenses under RCW 84.52.115(2)(a); (o) levies for veterans' assistance under RCW 73.08.080(1)(b)(i); (p) levies for developmental disabilities or mental health services under RCW 71.20.110(1)(b)(i); (q) the portion of the levies for fire protection districts under RCW 52.02.160 that are protected under RCW 84.52.125; and (r) levies for county hospital purposes under RCW 36.62.090.
[ 2026 c 221 s 402; 2024 c 361 s 4; 2023 c 28 s 6; 2020 c 253 s 3; 2017 3rd sp.s. c 13 s 304; (2017 3rd sp.s. c 13 s 303 expired January 1, 2018); 2017 c 196 s 12; (2017 c 196 s 11 expired January 1, 2018); 2015 3rd sp.s. c 44 s 323; (2015 3rd sp.s. c 44 s 322 expired January 1, 2018); 2015 c 170 s 4; (2011 c 275 s 2 expired January 1, 2018); 2009 c 551 s 6; 2005 c 122 s 3; 2004 c 80 s 4; 2003 c 83 s 311; 1995 c 99 s 3; 1993 c 337 s 3; 1990 c 234 s 1; 1989 c 378 s 36; 1988 c 274 s 5; 1973 1st ex.s. c 195 s 134.]
Notes:
*Reviser's note: RCW 84.52.065 was amended by 2026 c 163 s 301, removing subsections (2) through (4).
Effective date—2026 c 221 s 402: "Section 402 of this act takes effect January 1, 2027." [ 2026 c 221 s 1103.]
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.
Effective date—2024 c 361 ss 4 and 6: "Sections 4 and 6 of this act take effect January 1, 2027." [ 2024 c 361 s 8.]
Effective date—Application—2023 c 28 ss 4 and 6: See notes following RCW 84.52.010.
Effective date—2020 c 253: See note following RCW 84.52.105.
Effective date—2017 3rd sp.s. c 13 s 304: "Section 304 of this act takes effect January 1, 2018." [ 2017 3rd sp.s. c 13 s 319.]
Expiration date—2017 3rd sp.s. c 13 s 303: "Section 303 of this act expires January 1, 2018." [ 2017 3rd sp.s. c 13 s 318.]
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—2017 c 196 s 12: "Section 12 of this act takes effect January 1, 2018." [ 2017 c 196 s 20.]
Expiration date—2017 c 196 s 11: "Section 11 of this act expires January 1, 2018." [ 2017 c 196 s 19.]
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.
Effective date—2015 3rd sp.s. c 44 ss 323 and 325: "Sections 323 and 325 of this act take effect January 1, 2018." [ 2015 3rd sp.s. c 44 s 432.]
Expiration date—2015 3rd sp.s. c 44 ss 322 and 324: "Sections 322 and 324 of this act expire January 1, 2018." [ 2015 3rd sp.s. c 44 s 431.]
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Effective date—Findings—Intent—Application—2015 c 170: See notes following RCW 84.52.816.
Application—2011 c 275: "This act applies to taxes levied for collection in 2012 through 2017." [ 2011 c 275 s 4.]
Expiration date—2011 c 275: "This act expires January 1, 2018." [ 2011 c 275 s 5.]
Application—2005 c 122: See note following RCW 84.52.125.
Effective date—2004 c 80: See note following RCW 84.52.135.
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.
Finding—1993 c 337: See note following RCW 84.52.105.
Purpose—Severability—1988 c 274: See notes following RCW 84.52.010.
Effective date—1973 2nd ex.s. c 4: "Sections 4 through 6 of this 1973 amendatory act shall be effective on and after January 1, 1974." [ 1973 2nd ex.s. c 4 s 6.]
Emergency—1973 2nd ex.s. c 4: "Except as otherwise in this 1973 amendatory act provided, this 1973 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 immediately." [ 1973 2nd ex.s. c 4 s 7.]
Construction—1973 1st ex.s. c 195: "Sections 135 through 152 of this 1973 amendatory act shall apply to tax levies made in 1973 for collection in 1974, and sections 1 through 134 shall apply to tax levies made in 1974 and each year thereafter for collection in 1975 and each year thereafter." [ 1973 1st ex.s. c 195 s 155.]
Severability—1973 1st ex.s. c 195: "If any provision of this 1973 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." [ 1973 1st ex.s. c 195 s 153.]
Effective dates and termination dates—1973 1st ex.s. c 195 (as amended by 1973 2nd ex.s. c 4): "This 1973 amendatory act, chapter 195, Laws of 1973, 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 section 9 shall take effect January 1, 1975, and section 133(3) shall take effect on January 31, 1974: PROVIDED, FURTHER, That section 137 shall not be effective until July 1, 1973, at which time section 136 shall be void and of no effect: PROVIDED, FURTHER, That section 138 shall not be effective until January 1, 1974, at which time section 137 shall be void and of no effect: PROVIDED, FURTHER, That section 139 shall not be effective until July 1, 1974 at which time section 138 shall be void and of no effect, and section 139 shall be null and void and of no further effect on and after January 1, 1975: PROVIDED, FURTHER, That sections 1 through 8, sections 10 through 132, section 133(1), (2), (4), and (5), and section 134 shall not take effect until January 1, 1974, at which time sections 135, 136, and sections 140 through 151 shall be void and of no effect: PROVIDED, FURTHER, That section 152 shall be void and of no effect on and after January 1, 1975." [ 1973 2nd ex.s. c 4 s 3; 1973 1st ex.s. c 195 s 154.]

catchline: Limitations upon regular property tax levies. (Effective until January 1, 2027.)


title: RCW 84.52.044

text:
(1) If a fire protection district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular property tax levies of the fire protection district are limited as follows:
(a) The regular levy of the district under RCW 52.16.130 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(a);
(b) The levy of the district under RCW 52.16.140 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(b); and
(c) The levy of the district under RCW 52.16.160 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(c).
(2) If a city or town is a participating fire protection jurisdiction in a regional fire protection service authority, the regular levies of the city or town shall not exceed the applicable rates provided in RCW 27.12.390, 52.04.081, and 84.52.043(1) less the aggregate rates of any regular levies made by the authority under RCW 52.26.140(1).
(3) If a port district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular levy of the port district under RCW 53.36.020 shall not exceed forty-five cents per thousand dollars of assessed value of taxable property in the district less the aggregate rates of any regular levies imposed by the authority under RCW 52.26.140(1).
(4) 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 or annexed into a regional fire protection service authority.
[ 2011 c 271 s 3; 2011 c 141 s 4; 2004 c 129 s 20.]
Notes:

catchline: Limitations upon regular property tax levies—Participating fire protection jurisdictions.


title: RCW 84.52.050

text:
Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state and all taxing districts, now existing or hereafter created, shall not in any year exceed one percentum of the true and fair value of such property in money: PROVIDED, HOWEVER, That nothing herein shall prevent levies at the rates now provided by law by or for any port or public utility district. The term "taxing district" for the purposes of this section shall mean any political subdivision, municipal corporation, district, or other governmental agency authorized by law to levy, or have levied for it, ad valorem taxes on property, other than a port or public utility district. Such aggregate limitation or any specific limitation imposed by law in conformity therewith may be exceeded only as authorized by law and in conformity with the provisions of Article VII, section 2(a), (b), or (c) of the Constitution of the state of Washington.
Nothing herein contained shall prohibit the legislature from allocating or reallocating the authority to levy taxes between the taxing districts of the state and its political subdivisions in a manner which complies with the aggregate tax limitation set forth in this section.
[ 1973 1st ex.s. c 194 s 1; 1973 c 2 s 1 (Initiative Measure No. 44, approved November 7, 1972). Prior: 1972 ex.s. c 124 s 8; 1971 ex.s. c 299 s 24; 1970 ex.s. c 92 s 5; 1970 ex.s. c 8 s 4; prior: 1969 ex.s. c 262 s 65; 1969 ex.s. c 216 s 1; 1967 ex.s. c 133 s 3; 1961 c 143 s 1; 1961 c 15 s 84.52.050; prior: 1957 c 262 s 1; 1953 c 175 s 1; 1951 2nd ex.s. c 23 s 2; 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 (Initiative Measure No. 129); 1937 c 1 (Initiative Measure No. 114); 1935 c 2 (Initiative Measure No. 94); 1933 c 4 (Initiative Measure No. 64); cf. RRS s 11238, 11238-1a, 11238-1b, 11238-1c, 11238-1d; Rem. Supp. 1941 s 11238; Rem. Supp. 1945 s 11238-1e.]
Notes:
Effective date—Severability—1972 ex.s. c 124: See notes following RCW 28A.150.250.
Effective date—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Intent—Effective date—Application—1970 ex.s. c 92: See notes following RCW 84.52.010.
Limitation on levies: State Constitution Art. 7 s 2.
State levy for support of common schools: RCW 84.52.065 and 84.52.067.

catchline: Limitation of levies.


title: RCW 84.52.0502

text:
The department of revenue shall adopt such rules consistent with chapter 274, Laws of 1988 as shall be necessary or desirable to permit its effective administration.
[ 2000 c 103 s 29; 1988 c 274 s 9.]
Notes:
Purpose—Severability—1988 c 274: See notes following RCW 84.52.010.

catchline: Rules for administration.


title: RCW 84.52.052

text:
The limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 shall not prevent the levy of additional taxes by any taxing district, except school districts and fire protection districts, in which a larger levy is necessary in order to prevent the impairment of the obligation of contracts. As used in this section, the term "taxing district" means any county, metropolitan park district, park and recreation service area, park and recreation district, water-sewer district, solid waste disposal district, public facilities district, flood control zone district, county rail district, service district, public hospital district, road district, rural county library district, island library district, rural partial-county library district, intercounty rural library district, cemetery district, city, town, transportation benefit district, emergency medical service district with a population density of less than one thousand per square mile, cultural arts, stadium, and convention district, ferry district, city transportation authority, or regional fire protection service authority.
Any such taxing district may levy taxes at a rate in excess of the rate specified in RCW 84.52.050 through 84.52.056 and 84.52.043, or 84.55.010 through 84.55.050, when authorized so to do by the voters of such taxing district in the manner set forth in Article VII, section 2(a) of the Constitution of this state at a special or general election to be held in the year in which the levy is made.
A special election may be called and the time therefor fixed by the county legislative authority, or council, board of commissioners, or other governing body of any such taxing district, by giving notice thereof by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authorizing such excess levy shall be submitted in such form as to enable the voters favoring the proposition to vote "yes" and those opposed thereto to vote "no."
[ 2004 c 129 s 22; 2003 c 83 s 312. Prior: 2002 c 248 s 16; 2002 c 180 s 1; 1996 c 230 s 1615; 1993 c 284 s 4; 1991 c 138 s 1; 1989 c 53 s 4; 1988 ex.s. c 1 s 18; prior: 1983 c 315 s 10; 1983 c 303 s 16; 1983 c 130 s 11; 1983 c 2 s 19; prior: 1982 1st ex.s. c 22 s 17; 1982 c 175 s 7; 1982 c 123 s 19; 1981 c 210 s 20; 1977 ex.s. c 325 s 1; 1977 c 4 s 1; 1973 1st ex.s. c 195 s 102; 1973 1st ex.s. c 195 s 147; 1973 c 3 s 1; 1971 ex.s. c 288 s 26; 1965 ex.s. c 113 s 1; 1963 c 112 s 1; 1961 c 15 s 84.52.052; prior: 1959 c 304 s 8; 1959 c 290 s 1; 1957 c 58 s 15; 1957 c 32 s 1; 1955 c 93 s 1; 1953 c 189 s 1; 1951 2nd ex.s. c 23 s 3; 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:
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.
Contingent effective date—2002 c 180: "This act takes effect January 1, 2003, if the proposed amendment to Article VII, section 2 of the state Constitution authorizing multiyear excess property tax levies is validly submitted to and approved by the voters at the next general election. If the proposed amendment is not approved, this act is void in its entirety." [ 2002 c 180 s 4.] The proposed amendment to Article VII, section 2 was approved at the November 2002 election.
Part headings not law—Effective date—1996 c 230: See notes following RCW 57.02.001.
Severability—1989 c 53: See note following RCW 36.73.020.
Severability—1983 c 315: See note following RCW 90.03.500.
Severability—1983 c 2: See note following RCW 18.71.030.
Severability—1982 c 175: See note following RCW 36.58.100.
Severability—1981 c 210: See note following RCW 36.68.400.
Severability—1977 ex.s. c 325: "If any provision of this 1977 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." [ 1977 ex.s. c 325 s 5.]
Effective date—1977 ex.s. c 325: "This 1977 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 July 1, 1977." [ 1977 ex.s. c 325 s 6.]
Severability—1977 c 4: "If any provision of this 1977 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." [ 1977 c 4 s 4.]
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.


title: RCW 84.52.053

text:
(1) The limitations imposed by RCW 84.52.050 through 84.52.056, and 84.52.043 shall not prevent the levy of taxes by school districts, when authorized so to do by the voters of such school district in the manner and for the purposes and number of years allowable under Article VII, section 2(a) and Article IX, section 1 of the Constitution of this state. Elections for such 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 enrichment funding for a school district, authorizing two-year levies for transportation vehicle funds established in RCW 28A.160.130 or authorizing two-year through six-year levies to support the construction, modernization, or remodeling of school facilities, which includes the purposes of RCW 28A.320.330(2) (f) and (g), in the year in which the first annual levy is made.
(2)(a) Once additional tax levies have been authorized for enrichment funding for a school district for a two-year through four-year period as provided under subsection (1) of this section, no further additional tax levies for enrichment funding for the district for that period may be authorized, except for additional levies to provide for subsequently enacted increases affecting the district's maximum levy.
(b) Notwithstanding (a) of this subsection, any school district that is required to annex or receive territory pursuant to a dissolution of a financially insolvent school district pursuant to RCW 28A.315.225 may call either a replacement or supplemental levy election within the school district, including the territory annexed or transferred, as follows:
(i) An election for a proposition authorizing two-year through four-year levies for enrichment funding for a school district may be called and held before the effective date of dissolution to replace existing enrichment levies and to provide for increases due to the dissolution.
(ii) An election for a proposition authorizing additional tax levies may be called and held before the effective date of dissolution to provide for increases due to the dissolution.
(iii) In the event a replacement levy election under (b)(i) of this subsection is held but does not pass, the affected school district may subsequently hold a supplemental levy election pursuant to (b)(ii) of this subsection if the supplemental levy election is held before the effective date of dissolution. In the event a supplemental levy election is held under (b)(ii) of this subsection but does not pass, the affected school district may subsequently hold a replacement levy election pursuant to (b)(i) of this subsection if the replacement levy election is held before the effective date of dissolution. Failure of a replacement levy or supplemental levy election does not affect any previously approved and existing enrichment levy within the affected school district or districts.
(c) For the purpose of applying the limitation of this subsection (2), a two-year through six-year levy to support the construction, modernization, or remodeling of school facilities shall not be deemed to be a tax levy for enrichment funding for a school district.
(3) A special election may be called and the time therefor fixed by the board of school directors, by giving notice thereof by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authorizing such excess levy shall be submitted in such form as to enable the voters favoring the proposition to vote "yes" and those opposed thereto to vote "no."
(4)(a) Beginning September 1, 2018, school districts may use enrichment levies solely to enrich the state's statutory program of basic education as authorized under RCW 28A.150.276.
(b) 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 from the superintendent of public instruction under RCW 28A.505.240 before submission of the proposition to the voters.
[ 2018 c 266 s 306; 2017 3rd sp.s. c 13 s 201; 2012 c 186 s 18; 2010 c 237 s 4; 2009 c 460 s 2; 2007 c 129 s 3; 1997 c 260 s 1; 1994 c 116 s 1; 1987 1st ex.s. c 2 s 103; 1986 c 133 s 1; 1977 ex.s. c 325 s 3.]
Notes:
Effective date—2017 3rd sp.s. c 13 ss 201, 203, 206, and 207: See note following RCW 84.52.0531.
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—2012 c 186: See note following RCW 28A.315.025.
Rule-making authority—2012 c 186: See RCW 28A.315.902.
Intent—2010 c 237: See note following RCW 84.52.0531.
Effective date—2010 c 237 ss 1 and 3-9: See note following RCW 84.52.0531.
Intent—2007 c 129: See note following RCW 28A.320.330.
Contingent effective date—1997 c 260: "This act takes effect if the proposed amendment to Article VII, section 2 of the state Constitution authorizing school levies for periods not exceeding four years is validly submitted to and is approved and ratified by the voters at the next general election. If the proposed amendment is not approved and ratified, this act is void in its entirety." [ 1997 c 260 s 2.] House Joint Resolution No. 4208 was approved and ratified by the voters at the November 4, 1997, general election.
Intent—Severability—Effective date—1987 1st ex.s. c 2:See notes following RCW 84.52.0531.
Contingent effective date—1986 c 133: "This act shall take effect on December 15, 1986, if the proposed amendment to Article VII, section 2 of the state Constitution to change the time periods for school levies, House Joint Resolution No. 55, is validly submitted and is approved and ratified by the voters at a general election held in November, 1986. If the proposed amendment is not so approved and ratified, this act shall be null and void in its entirety." [ 1986 c 133 s 3.] 1986 House Joint Resolution No. 55 was approved at the November 1986 general election. See Article VII, section 2 and Amendment 79 of the state Constitution.
Severability—Effective date—1977 ex.s. c 325: See notes following RCW 84.52.052.
School district boundary changes: RCW 84.09.037.
School district funds: RCW 28A.320.330.

catchline: Levies by school districts authorized—When—Procedure.