reglab/housing_qa huggingface dataset:
WA Rev Code § 84.52.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.050 - Limitation of levies.

RCW 84.52.050 Limitation of levies.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 § 1; 1973 c 2 § 1 (Initiative Measure No. 44, approved November 7, 1972). Prior: 1972 ex.s. c 124 § 8; 1971 ex.s. c 299 § 24; 1970 ex.s. c 92 § 5; 1970 ex.s. c 8 § 4; prior: 1969 ex.s. c 262 § 65; 1969 ex.s. c 216 § 1; 1967 ex.s. c 133 § 3; 1961 c 143 § 1; 1961 c 15 § 84.52.050; prior: 1957 c 262 § 1; 1953 c 175 § 1; 1951 2nd ex.s. c 23 § 2; 1951 c 255 § 1, part; 1950 ex.s. c 11 § 1, part; 1945 c 253 § 1, part; 1941 c 176 § 1, part; 1939 c 83 § 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 § 11238, 11238-1a, 11238-1b, 11238-1c, 11238-1d; Rem. Supp. 1941 § 11238; Rem. Supp. 1945 § 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 § 2.State levy for support of common schools: RCW 84.52.065 and 84.52.067.
WA Rev Code § 84.52.0502 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.0502 - Rules for administration.

RCW 84.52.0502 Rules for administration.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 § 29; 1988 c 274 § 9.]NOTES:Purpose—Severability—1988 c 274: See notes following RCW 84.52.010.
WA Rev Code § 84.52.054 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.054 - Excess levies—Ballot contents—Eventual dollar rate on tax rolls.

RCW 84.52.054 Excess levies—Ballot contents—Eventual dollar rate on tax rolls.The additional tax provided for in Article VII, section 2 of the state Constitution, and specifically authorized by RCW 84.52.052, 84.52.053, 84.52.0531, and 84.52.130, shall be set forth in terms of dollars on the ballot of the proposition to be submitted to the voters, together with an estimate of the dollar rate of tax levy that will be required to produce the dollar amount; and the county assessor, in spreading this tax upon the rolls, shall determine the eventual dollar rate required to produce the amount of dollars so voted upon, regardless of the estimate of dollar rate of tax levy carried in said proposition. In the case of a school district or fire protection district proposition for a particular period, the dollar amount and the corresponding estimate of the dollar rate of tax levy shall be set forth for each of the years in that period. The dollar amount for each annual levy in the particular period may be equal or in different amounts.[ 2007 c 54 § 27; 1986 c 133 § 2; 1977 ex.s. c 325 § 2; 1977 c 4 § 2; 1973 1st ex.s. c 195 § 103; 1961 c 15 § 84.52.054. Prior: 1955 c 105 § 1.]NOTES:Severability—2007 c 54: See note following RCW 82.04.050.Contingent effective date—1986 c 133: See note following RCW 84.52.053.Severability—Effective date—1977 ex.s. c 325: See notes following RCW 84.52.052.Severability—1977 c 4: See note following RCW 84.52.052.Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
WA Rev Code § 84.52.056 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.056 - Excess levies for capital purposes authorized.

RCW 84.52.056 Excess levies for capital purposes authorized.(1) Any municipal corporation otherwise authorized by law to issue general obligation bonds for capital purposes may, at an election duly held after giving notice thereof as required by law, authorize the issuance of general obligation bonds for capital purposes only, which does not include the replacement of equipment, and provide for the payment of the principal and interest of such bonds by annual levies in excess of the tax limitations contained in RCW 84.52.050 to 84.52.056, inclusive and RCW 84.52.043. Such an election may not be held more often than twice a calendar year, and the proposition to issue any such bonds and to exceed the tax limitation must receive the affirmative vote of a three-fifths majority of those voting on the proposition and the total number of persons voting at the election must constitute not less than forty percent of the voters in the municipal corporation who voted at the last preceding general state election.(2) Any taxing district has the right by vote of its governing body to refund any general obligation bonds of said district issued for capital purposes only, and to provide for the interest thereon and amortization thereof by annual levies in excess of the tax limitations provided for in RCW 84.52.050 to 84.52.056, inclusive and RCW 84.52.043.(3) For the purposes of this section, "bond" includes a municipal corporation's obligation to make payments to the state in connection with a financing contract entered into by the state by or on behalf of a municipal corporation under chapter 39.94 RCW.[ 2010 c 115 § 3; 1973 1st ex.s. c 195 § 104; 1973 1st ex.s. c 195 § 148; 1961 c 15 § 84.52.056. Prior: 1959 c 290 § 2; 1951 2nd ex.s. c 23 § 4; prior: 1951 c 255 § 1, part; 1950 ex.s. c 11 § 1, part; 1945 c 253 § 1, part; 1941 c 176 § 1, part; 1939 c 83 § 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 § 11238-1e, part.]NOTES:Authority—2010 c 115: See note following RCW 39.94.030.Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
WA Rev Code § 84.52.058 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.058 - School districts with high/nonhigh relationship.

RCW 84.52.058 School districts with high/nonhigh relationship.For districts in a high/nonhigh relationship, if the high school district is subject to the maximum per pupil limit under RCW 84.52.0531, the high school district's maximum levy amount must be reduced by an amount equal to the estimated amount of the nonhigh payment due to the high school district under RCW 28A.545.030(3) and 28A.545.050 for the school year commencing the year of the levy.[ 2018 c 266 § 305.]
WA Rev Code § 84.52.063 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.063 - Rural library district levies.

RCW 84.52.063 Rural library district levies.A rural library district may impose a regular property tax levy in an amount equal to that which would be produced by a levy of fifty cents per thousand dollars of assessed value multiplied by an assessed valuation equal to one hundred percent of the true and fair value of the taxable property in the rural library district, as determined by the department of revenue's indicated county ratio: PROVIDED, That when any county assessor shall find that the aggregate rate of levy on any property will exceed the limitation set forth in RCW 84.52.043 and 84.52.050, as now or hereafter amended, before recomputing and establishing a consolidated levy in the manner set forth in RCW 84.52.010, the assessor shall first reduce the levy of any rural library district, by such amount as may be necessary, but the levy of any rural library district shall not be reduced to less than fifty cents per thousand dollars against the value of the taxable property, as determined by the county, prior to any further adjustments pursuant to RCW 84.52.010. For purposes of this section "regular property tax levy" shall mean a levy subject to the limitations provided for in Article VII, section 2 of the state Constitution and/or by statute.[ 2001 c 187 § 25; 1997 c 3 § 125 (Referendum Bill No. 47, approved November 4, 1997); 1973 1st ex.s. c 195 § 105; 1973 1st ex.s. c 195 § 150; 1970 ex.s. c 92 § 9.]NOTES:Contingent effective date—2001 c 187: See note following RCW 84.70.010.Application—2001 c 187: See note following RCW 84.40.020.Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.Intent—Effective date—Application—1970 ex.s. c 92: See notes following RCW 84.52.010.
WA Rev Code § 84.52.067 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.067 - State levy for support of common schools—Disposition of funds.

RCW 84.52.067 State levy for support of common schools—Disposition of funds.Property taxes levied by the state under RCW 84.52.065(1) for the support of common schools must be paid into the general fund of the state treasury as provided in RCW 84.56.280. Property taxes levied by the state under RCW 84.52.065(2) for the support of common schools shall be paid into the state general fund in the state treasury as provided in RCW 84.52.065(2).[ 2017 3rd sp.s. c 13 § 313; 2009 c 479 § 73; 2001 c 3 § 7 (Initiative Measure No. 728, approved November 7, 2000); 1967 ex.s. c 133 § 2.]NOTES:Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 §§ 301-314: See notes following RCW 84.52.065.Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.Effective date—2009 c 479: See note following RCW 2.56.030.Short title—Purpose—Intent—Construction—Effective dates—2001 c 3 (Initiative Measure No. 728): See notes following RCW 67.70.240.
WA Rev Code § 84.52.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.070 - Certification of levies to assessor.

RCW 84.52.070 Certification of levies to assessor.(1) It is the duty of the county legislative authority of each county, on or before the 15th day of December in each year, to certify to the county assessor the amount of taxes levied upon the property in the county for county purposes, and on or before the first Monday in December the respective amounts of taxes levied by the board for each taxing district, within or coextensive with the county, for district purposes.(2) It is the duty of the council of each city having a population of three hundred thousand or more, and of the council of each town, and of all officials or boards of taxing districts within or coextensive with the county, authorized by law to levy taxes directly and not through the county legislative authority, on or before the thirtieth day of November in each year, to certify to the county assessor the amount of taxes levied upon the property within the city, town, or district for city, town, or district purposes.(3) If a levy amount is certified to the county assessor after the applicable deadline in subsection (1) or (2) of this section, the county assessor may use no more than the certified levy amount for the previous year for the taxing district. This subsection (3) does not apply to state levies or when the assessor has not certified assessed values as required by RCW 84.48.130 at least twelve working days before November 30th.[ 2021 c 42 § 2; 2017 3rd sp.s. c 13 § 307; 2010 c 106 § 313; 1994 c 81 § 86; 1988 c 222 § 28; 1961 c 15 § 84.52.070. Prior: 1925 ex.s. c 130 § 78; RRS § 11239; prior: 1890 p 558 §§ 77, 78; Code 1881 § 2881.]NOTES:Intent—2021 c 42: "It is the intent of the legislature to align the statutory dates by which the county legislative authority must certify property tax levies and adopt the county budget. State law currently provides dates by which the county legislative authority must take these two actions that do not align, making county compliance difficult, if not impossible. It is the intent of the legislature to correct this situation by providing a timeline that can be implemented by county officials without negatively impacting junior taxing districts." [ 2021 c 42 § 1.]Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 §§ 301-314: See notes following RCW 84.52.065.Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.Effective date—2010 c 106: See note following RCW 35.102.145.Effective date—1988 c 222: See note following RCW 84.40.040.
WA Rev Code § 84.52.085 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.085 - Property tax errors.

RCW 84.52.085 Property tax errors.(1) If an error has occurred in the levy of property taxes that has caused all taxpayers within a taxing district, other than the state, to pay an incorrect amount of property tax, the assessor shall correct the error by making an appropriate adjustment to the levy for that taxing district in the succeeding year. The adjustment shall be made without including any interest. If the governing authority of the taxing district determines that the amount of the adjustment in the succeeding year is so large as to cause a hardship for the taxing district or the taxpayers within the district, the adjustment may be made on a proportional basis over a period of not more than three consecutive years.(a) A correction of an error in the levying of property taxes shall not be made for any period more than three years preceding the year in which the error is discovered.(b) When calculating the levy limitation under chapter 84.55 RCW for levies made following the discovery of an error, the assessor shall determine and use the correct levy amount for the year or years being corrected as though the error had not occurred. The amount of the adjustment determined under this subsection (1) shall not be considered when calculating the levy limitation.(c) If the taxing district in which a levy error has occurred does not levy property taxes in the year the error is discovered, or for a period of more than three years subsequent to the year the error was discovered, an adjustment shall not be made.(2) If an error has occurred in the distribution of property taxes so that property tax collected has been incorrectly distributed to a taxing district or taxing districts wholly or partially within a county, the treasurer of the county in which the error occurred shall correct the error by making an appropriate adjustment to the amount distributed to that taxing district or districts in the succeeding year. The adjustment shall be made without including any interest. If the treasurer, in consultation with the governing authority of the taxing district or districts affected, determines that the amount of the adjustment in the succeeding year is so large as to cause a hardship for the taxing district or districts, the adjustment may be made on a proportional basis over a period of not more than three consecutive years. A correction of an error in the distribution of property taxes shall not be made for any period more than three years preceding the year in which the error is discovered.[ 2001 c 185 § 14.]NOTES:Effective date—Application—2001 c 185 § 14: "Section 14 of this act takes effect January 1, 2002, and applies to errors that occur on and after January 1, 2002." [ 2001 c 185 § 17.]
WA Rev Code § 84.52.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.120 - Metropolitan park districts—Protection of levy from prorationing—Ballot proposition.

RCW 84.52.120 Metropolitan park districts—Protection of levy from prorationing—Ballot proposition.A metropolitan park district with a population of one hundred fifty thousand or more may submit a ballot proposition to voters of the district authorizing the protection of the district's tax levy from prorationing under *RCW 84.52.010(2) by imposing all or any portion of the district's twenty-five cent per thousand dollars of assessed valuation tax levy outside of the five dollar and ninety cent per thousand dollar of assessed valuation limitation established under RCW 84.52.043(2), if those taxes otherwise would be prorated under *RCW 84.52.010(2)(c), for taxes imposed in any year on or before the first day of January six years after the ballot proposition is approved. A simple majority vote of voters voting on the proposition is required for approval.[ 1995 c 99 § 1; (2011 1st sp.s. c 28 § 3 expired January 1, 2018).]NOTES:*Reviser's note: RCW 84.52.010 was amended by 2015 c 170 § 2, changing subsection (2) and (2)(c) to subsection (3)(b) and (3)(b)(iii), respectively. RCW 84.52.010 was subsequently amended by 2015 3rd sp.s. c 24 §§ 404 and 405, changing subsection (3)(b)(iii) to subsection (3)(b)(iv).Application—Expiration date—2011 1st sp.s. c 28: See notes following RCW 84.52.010.
WA Rev Code § 84.52.125 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.125 - Fire protection districts and regional fire protection service authorities—Protection from levy prorationing.

RCW 84.52.125 Fire protection districts and regional fire protection service authorities—Protection from levy prorationing.A fire protection district or regional fire protection service authority may protect the district's or authority's tax levy from prorationing under RCW 84.52.010(3)(b) by imposing up to a total of twenty-five cents per thousand dollars of assessed value of the tax levies authorized under RCW 52.16.140 and 52.16.160, or 52.26.140(1) (b) and (c) outside of the five dollars and ninety cents per thousand dollars of assessed valuation limitation established under RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(3)(b)(vi).[ 2017 c 196 § 13; 2005 c 122 § 1.]NOTES:Effective date—2017 c 196 §§ 1-9, 11, 13, and 14: See note following RCW 52.26.220.Application—2017 c 196 §§ 3 and 9-13: See note following RCW 84.55.092.Application—2005 c 122: "This act applies to taxes levied for collection in 2006 and thereafter." [ 2005 c 122 § 4.]
WA Rev Code § 84.52.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.130 - Fire protection district excess levies.

RCW 84.52.130 Fire protection district excess levies.The limitations imposed by RCW 84.52.050 through 84.52.056, and 84.52.043 shall not prevent the levy of taxes by a fire protection district, when authorized so to do by the voters of a fire protection district in the manner and for the purposes and number of years allowable under Article VII, section 2(a) of the Constitution of this state. Elections for taxes shall be held in the year in which the levy is made, or in the case of propositions authorizing two-year through four-year levies for maintenance and operation support of a fire district, or authorizing two-year through six-year levies to support the construction, modernization, or remodeling of fire district facilities, in the year in which the first annual levy is made. Once additional tax levies have been authorized for maintenance and operation support of a fire protection district for a two-year through four-year period, no further additional tax levies for maintenance and operation support of the district for that period may be authorized.A special election may be called and the time fixed by the fire protection district commissioners, by giving notice by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authorizing the excess levy shall be submitted in a form as to enable the voters favoring the proposition to vote "yes" and those opposed to vote "no."[ 2002 c 180 § 2.]NOTES:Contingent effective date—2002 c 180: See note following RCW 84.52.052.
WA Rev Code § 84.52.135 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.135 - County levy for criminal justice purposes.

RCW 84.52.135 County levy for criminal justice purposes.(1) A county with a population of ninety thousand or less may impose additional regular property tax levies in an amount equal to fifty cents or less per thousand dollars of the assessed value of property in the county in accordance with the terms of this section.(2) The tax proposition may be submitted at a general or special election.(3) The tax may be imposed each year for six consecutive years when specifically authorized by the registered voters voting on the proposition, subject to the following:(a) If the number of registered voters voting on the proposition does not exceed forty percent of the total number of voters voting in the taxing district at the last general election, the number of persons voting "yes" on the proposition shall constitute at least three-fifths of a number equal to forty percent of the total number of voters voting in the taxing district at the last general election.(b) If the number of registered voters voting on the proposition exceeds forty percent of the total number of voters voting in the taxing district at the last preceding general election, the number of persons voting "yes" on the proposition shall be at least three-fifths of the registered voters voting on the proposition.(4) Ballot propositions shall conform with RCW 29A.36.210.(5) Any tax imposed under this section shall be used exclusively for criminal justice purposes.(6) The limitations in RCW 84.52.043 do not apply to the tax authorized in this section.(7) The limitation in RCW 84.55.010 does not apply to the first tax levy imposed pursuant to this section following the approval of the levy by the voters pursuant to subsection (3) of this section.[ 2004 c 80 § 1.]NOTES:Effective date—2004 c 80: "This act takes effect July 1, 2004." [ 2004 c 80 § 5.]
WA Rev Code § 84.52.140 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.140 - Additional regular property tax levy authorized.

RCW 84.52.140 Additional regular property tax levy authorized.(1) A county with a population of one million five hundred thousand or more may impose an additional regular property tax levy in an amount not to exceed seven and one-half cents per thousand dollars of the assessed value of property in the county in accordance with the terms of this section.(2) Any tax imposed under this section shall be used as follows:(a) The first one cent for expanding transit capacity along state route number 520 by adding core and other supporting bus routes;(b) The remainder for transit-related expenditures.(3) The limitations in RCW 84.52.043 do not apply to the tax authorized in this section.(4) The limitation in RCW 84.55.010 does not apply to the first tax levy imposed under this section.[ 2009 c 551 § 5.]
WA Rev Code § 84.52.700 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.700 - County airport district levy authorized.

RCW 84.52.700 County airport district levy authorized.See RCW 14.08.290.