reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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 150,000 or more may submit a ballot proposition to voters of the district authorizing the protection of the district's tax levy from prorationing under RCW 84.52.010(3)(b) by imposing all or any portion of the district's 25 cent per $1,000 of assessed valuation tax levy outside of the $5.90 per $1,000 of assessed valuation limitation established under RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(3)(b)(iv), for taxes imposed in any year on or before the first day of January six years after the ballot proposition is approved. A simple majority vote of voters voting on the proposition is required for approval.
[ 2023 c 374 § 21; 1995 c 99 § 1; (2011 1st sp.s. c 28 § 3 expired January 1, 2018).]
NOTES:
Application—Expiration date—2011 1st sp.s. c 28: See notes following RCW 84.52.010.
2023 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.]
2023 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.
2023 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.]
2023 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.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.775 - Port district levies authorized.

RCW 84.52.775
Port district levies authorized.
See RCW 53.36.020, 53.36.070, * 53.36.100, and 53.47.040.
NOTES:
*Reviser's note: RCW 53.36.100 was repealed by 2015 c 135 § 5, effective January 1, 2026.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.802 - Acquisition of open space, etc., land or rights to future development by certain entities—Property tax levy authorized.

RCW 84.52.802
Acquisition of open space, etc., land or rights to future development by certain entities—Property tax levy authorized.
See RCW 84.34.230.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.816 - Flood control zone—Prorationing protection.

RCW 84.52.816
Flood control zone—Prorationing protection.
A flood control zone district in a county with a population of 775,000 or more, or a county within the Chehalis river basin, that is coextensive with a county may protect the levy under RCW 86.15.160 from prorationing under RCW 84.52.010(3)(b)(iii) by imposing up to a total of 25 cents per $1,000 of assessed value of the tax levy authorized under RCW 86.15.160 outside of the $5.90 per $1,000 of assessed value limitation under RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(3)(b)(iii).
[ 2023 c 374 § 22; 2015 c 170 § 3.]
NOTES:
Effective date—2015 c 170: "This act takes effect January 1, 2018." [ 2015 c 170 § 6.]
Findings—Intent—2015 c 170: "The legislature finds that flooding is a critical problem in Washington. The legislature further finds that flooding can result in loss of human life, damage to property, destruction of infrastructure, and bring economic activity to a standstill. The legislature further finds that flood control zone districts offer critical services that protect our state by mitigating the devastating impacts of flooding. It is the legislature's public policy objective to maximize available financing tools to flood control zone districts to continue their important work. Therefore, it is the legislature's intent to exempt levies imposed by a qualifying flood control zone district from certain limitations upon regular property tax levies." [ 2015 c 170 § 1.]
Application—2015 c 170: "This act applies to taxes levied for collection in 2018 and thereafter." [ 2015 c 170 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.52 - Levy of Taxes. › 84.52.825 - Tax preferences—Expiration dates.

RCW 84.52.825
Tax preferences—Expiration dates.
(1) See RCW 82.32.805 for the expiration date of new tax preferences for the taxes imposed under RCW 84.52.065.
(2) See RCW 82.32.808 for reporting requirements for any new tax preference for the taxes imposed under RCW 84.52.065.
[ 2017 3rd sp.s. c 13 § 314; 2013 2nd sp.s. c 13 § 1721.]
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—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.005 - Definitions.

RCW 84.55.005
Definitions.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Inflation" means the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published for the most recent twelve-month period by the bureau of economic analysis of the federal department of commerce by September 25th of the year before the taxes are payable;
(2) "Limit factor" means:
(a) For taxing districts with a population of less than ten thousand in the calendar year prior to the assessment year, one hundred one percent;
(b) For taxing districts for which a limit factor is authorized under RCW 84.55.0101, the lesser of the limit factor authorized under that section or one hundred one percent;
(c) For all other districts, the lesser of one hundred one percent or one hundred percent plus inflation; and
(3) "Regular property taxes" has the meaning given it in RCW 84.04.140.
[ 2014 c 97 § 316; 2007 sp.s. c 1 § 1. Prior: 1997 c 393 § 20; 1997 c 3 § 201 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 49; 1983 1st ex.s. c 62 § 11.]
NOTES:
Reviser's note: On November 8, 2007, Initiative Measure No. 747 was declared unconstitutional in its entirety in Wash. Citizens Action of Wash. v. State, 162 Wn.2d 142, 171 P.3d 486 (2007).
Application—Effective date—2007 sp.s. c 1: See notes following RCW 84.55.0101.
Intent—1997 c 3 §§ 201-207: See note following RCW 84.55.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Short title—Intent—Effective dates—Applicability—1983 1st ex.s. c 62: See notes following RCW 84.36.477.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.0101 - Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution.

RCW 84.55.0101
Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution.
Upon a finding of substantial need, the legislative authority of a taxing district other than the state may provide for the use of a limit factor under this chapter of one hundred one percent or less. In districts with legislative authorities of four members or less, two-thirds of the members must approve an ordinance or resolution under this section. In districts with more than four members, a majority plus one vote must approve an ordinance or resolution under this section. The new limit factor shall be effective for taxes collected in the following year only.
[ 2007 sp.s. c 1 § 2; 1997 c 3 § 204 (Referendum Bill No. 47, approved November 4, 1997).]
NOTES:
Reviser's note: On November 8, 2007, Initiative Measure No. 747 was declared unconstitutional in its entirety in Wash. Citizens Action of Wash. v. State, 162 Wn.2d 142, 171 P.3d 486 (2007).
Application—2007 sp.s. c 1: "This act applies both prospectively and retroactively to taxes levied for collection in 2002 and thereafter." [ 2007 sp.s. c 1 § 3.]
Effective date—2007 sp.s. c 1: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [November 29, 2007]." [ 2007 sp.s. c 1 § 4.]
Intent—1997 c 3 §§ 201-207: See note following RCW 84.55.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.015 - Restoration of regular levy.

RCW 84.55.015
Restoration of regular levy.
(1) If a taxing district has not levied for the last seven calendar years and elects to restore a regular property tax levy, then the amount of the first restored levy must result in a tax rate that does not exceed the statutory rate limit applicable to the taxing district's regular property tax levy.
(2) If a taxing district has not levied for the last six or fewer calendar years and elects to restore a regular property tax levy, then the first restored levy must not exceed the maximum levy amount allowed by the levy limit that would have been imposed had the taxing district continuously levied.
[ 2023 c 28 § 8; 2014 c 4 § 2; 2006 c 184 § 2; 1999 c 96 § 1; 1979 ex.s. c 218 § 4.]
NOTES:
Application—2023 c 28 §§ 2 and 7-9: See note following RCW 84.40.370.
Application—2014 c 4: See note following RCW 84.55.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.020 - Limitation upon first levy for district created from consolidation.

RCW 84.55.020
Limitation upon first levy for district created from consolidation.
Notwithstanding the limitation set forth in RCW 84.55.010, the first levy for a taxing district created from consolidation of similar taxing districts must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the sum of the amount of regular property taxes each component taxing district could have levied under RCW 84.55.092 plus the additional dollar amount calculated by multiplying the regular property tax rate of each component district for the preceding year by the increase in assessed value in each component district resulting from:
(1) New construction;
(2) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property;
(3) Improvements to property;
(4) Any increase in the assessed value of state-assessed property; and
(5) Any increase in the assessed value of real property, as defined in RCW 39.114.010, within an increment area as designated by any local government under RCW 39.114.020 if the increase is not included elsewhere under this section. This subsection (5) does not apply to levies by the state or by port districts and public utility districts for the purpose of making required payments of principal and interest on general indebtedness.
[ 2023 c 354 § 5; 2023 c 28 § 9; 2014 c 4 § 3; 2006 c 184 § 3; 1997 c 3 § 203 (Referendum Bill No. 47, approved November 4, 1997); 1971 ex.s. c 288 § 21.]
NOTES:
Reviser's note: This section was amended by 2023 c 28 § 9 and by 2023 c 354 § 5, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective date—2023 c 354: See note following RCW 39.114.010.
Application—2023 c 28 §§ 2 and 7-9: See note following RCW 84.40.370.
Application—2014 c 4: See note following RCW 84.55.010.
Intent—1997 c 3 §§ 201-207: See note following RCW 84.55.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.030 - Limitation upon first levy following annexation.

RCW 84.55.030
Limitation upon first levy following annexation.
For the first levy for a taxing district following annexation of additional property, the limitation set forth in RCW 84.55.010 must be increased by an amount equal to the aggregate assessed valuation of the newly annexed property as shown by the current completed and balanced tax rolls of the county or counties within which such property lies, multiplied by the dollar rate that would have been used by the annexing unit in the absence of such annexation, plus the additional dollar amount calculated by multiplying the regular property tax levy rate of that annexing taxing district for the preceding year by the increase in assessed value in the annexing district resulting from:
(1) New construction;
(2) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property;
(3) Improvements to property;
(4) Any increase in the assessed value of state-assessed property; and
(5) Any increase in the assessed value of real property, as defined in RCW 39.114.010, within an increment area as designated by any local government in RCW 39.114.020 if the increase is not included elsewhere under this section. This subsection does not apply to levies by the state or by port districts or public utility districts for the purpose of making required payments of principal and interest on general indebtedness.
[ 2023 c 354 § 6; 2014 c 4 § 4; 2006 c 184 § 4; 1973 1st ex.s. c 195 § 107; 1971 ex.s. c 288 § 22.]
NOTES:
Effective date—2023 c 354: See note following RCW 39.114.010.
Application—2014 c 4: See note following RCW 84.55.010.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.035 - Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation.

RCW 84.55.035
Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation.
RCW 84.55.010 shall not apply to the first levy by or for a newly-formed taxing district created other than by consolidation or annexation.
This section shall be retroactive in effect and shall be deemed to validate any levy within its scope, even though the levy has been made prior to June 4, 1979.
[ 1979 ex.s. c 218 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.040 - Increase in statutory dollar rate limitation.

RCW 84.55.040
Increase in statutory dollar rate limitation.
If by reason of the operation of RCW 84.52.043 and 84.52.050, as now or hereafter amended the statutory dollar rate limitation applicable to the levy by a taxing district has been increased over the statutory millage limitation applicable to such taxing district's levy in the preceding year, the limitation on the dollar rate amount of a levy provided for in this chapter shall be increased by multiplying the otherwise dollar limitation by a fraction, the numerator of which is the increased dollar limitation and the denominator of which is the dollar limitation for the prior year.
[ 1973 1st ex.s. c 195 § 108; 1973 1st ex.s. c 195 § 151; 1971 ex.s. c 288 § 23.]
NOTES:
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.045 - Applicability of chapter to levy by port district for industrial development district purposes.

RCW 84.55.045
Applicability of chapter to levy by port district for industrial development district purposes.
For purposes of applying the provisions of this chapter:
(1) A levy by or for a port district pursuant to *RCW 53.36.100 shall be treated in the same manner as a separate regular property tax levy made by or for a separate taxing district; and
(2) The first levy by or for a port district pursuant to *RCW 53.36.100 after April 1, 1982, shall not be subject to RCW 84.55.010.
[ 1982 1st ex.s. c 3 § 2.]
NOTES:
*Reviser's note: RCW 53.36.100 was repealed by 2015 c 135 § 5, effective January 1, 2026.
Effective date—1982 1st ex.s. c 3: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1982." [ 1982 1st ex.s. c 3 § 3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.047 - Applicability of chapter to community revitalization financing increment areas.

RCW 84.55.047
Applicability of chapter to community revitalization financing increment areas.
Limitations on regular property taxes that are provided in this chapter shall continue in a taxing district whether or not an increment area exists within the taxing district as provided under chapter 39.89 RCW.
[ 2001 c 212 § 24.]
NOTES:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.060 - Rate rules—Educational program—Other necessary action.

RCW 84.55.060
Rate rules—Educational program—Other necessary action.
The department of revenue shall adopt rules relating to the calculation of tax rates and the limitation in RCW 84.55.010, conduct an educational program on this subject, and take any other action necessary to insure compliance with the statutes and rules on this subject.
[ 1979 ex.s. c 218 § 6.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.070 - Inapplicability of chapter to levies for certain purposes.

RCW 84.55.070
Inapplicability of chapter to levies for certain purposes.
The provisions of this chapter do not apply to a levy, including any state levy, or that portion of a levy, made by or for a taxing district:
(1) For the purpose of funding a property tax refund paid under the provisions of chapter 84.68 RCW;
(2) Under RCW 84.69.180; or
(3) Attributable to amounts of state taxes withheld under RCW 84.56.290 or the provisions of chapter 84.69 RCW, or otherwise attributable to state taxes lawfully owing by reason of adjustments made under RCW 84.48.080.
[ 2017 3rd sp.s. c 13 § 308; 2009 c 350 § 11; 1982 1st ex.s. c 28 § 2; 1981 c 228 § 3.]
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.
Application—2009 c 350 §§ 10 and 11: See note following RCW 84.69.180.
Severability—1982 1st ex.s. c 28: See note following RCW 84.48.080.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.092 - Protection of future levy capacity.

RCW 84.55.092
Protection of future levy capacity.
(1) The regular property tax levy for each taxing district other than the state's levies may be set at the amount which would be allowed otherwise under this chapter if the regular property tax levy for the district for taxes due in prior years beginning with 1986 had been set at the full amount allowed under this chapter including any levy authorized under RCW 52.16.160 or 52.26.140(1)(c) that would have been imposed but for the limitation in RCW 52.18.065 or 52.26.240, applicable upon imposition of the benefit charge under chapter 52.18 or 52.26 RCW.
(2) The purpose of subsection (1) of this section is to remove the incentive for a taxing district to maintain its tax levy at the maximum level permitted under this chapter, and to protect the future levy capacity of a taxing district that reduces its tax levy below the level that it otherwise could impose under this chapter, by removing the adverse consequences to future levy capacities resulting from such levy reductions.
(3) Subsection (1) of this section does not apply to any portion of a city or town's regular property tax levy that has been reduced as part of the formation of a fire protection district under RCW 52.02.160.
[ 2017 3rd sp.s. c 13 § 309. Prior: 2017 c 328 § 3; 2017 c 196 § 3; 1998 c 16 § 3; 1988 c 274 § 4; 1986 c 107 § 3.]
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.
Application—2017 c 196 §§ 3 and 9-13: "Sections 3 and 9 through 13 of this act apply to property taxes levied for collection in 2018 and thereafter." [ 2017 c 196 § 18.]
Effective date—2017 c 196 §§ 1-9, 11, 13, and 14: See note following RCW 52.26.220.
Purpose—Severability—1988 c 274: See notes following RCW 84.52.010.
Severability—Construction—1986 c 107: See notes following RCW 39.67.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.100 - Determination of limitations.

RCW 84.55.100
Determination of limitations.
The property tax limitation contained in this chapter shall be determined by the county assessors of the respective counties in accordance with the provisions of this chapter: PROVIDED, That the limitation for any state levy shall be determined by the department of revenue and the limitation for any intercounty rural library district shall be determined by the library district in consultation with the respective county assessors.
[ 1983 c 223 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.110 - Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Calculation of taxes due.

RCW 84.55.110
Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Calculation of taxes due.
Whenever a withdrawal occurs under RCW 27.12.355, 35.61.360, 52.04.056, or 70.44.235, restrictions under chapter 84.55 RCW on the taxes due for the library district, metropolitan park district, fire protection district, or public hospital district, and restrictions under chapter 84.55 RCW on the taxes due for the city or town if an entire city or town area is withdrawn from a library district or fire protection district, shall be calculated as if the withdrawn area had not been part of the library district, metropolitan park district, fire protection district, or public hospital district, and as if the library district or fire protection district had not been part of the city or town.
[ 1987 c 138 § 6.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.120 - Public hearing—Taxing district's revenue sources—Adoption of tax increase by ordinance or resolution.

RCW 84.55.120
Public hearing—Taxing district's revenue sources—Adoption of tax increase by ordinance or resolution.
(1) A taxing district, other than the state, that collects regular levies must hold a public hearing on revenue sources for the district's following year's current expense budget. The hearing must include consideration of possible increases in property tax revenues and must be held prior to the time the taxing district levies the taxes or makes the request to have the taxes levied. The county legislative authority, or the taxing district's governing body if the district is a city, town, or other type of district, must hold the hearing. For purposes of this section, "current expense budget" means that budget which is primarily funded by taxes and charges and reflects the provision of ongoing services. It does not mean the capital, enterprise, or special assessment budgets of cities, towns, counties, or special purpose districts.
(2) If the taxing district is otherwise required to hold a public hearing on its proposed regular tax levy, a single public hearing may be held on this matter.
(3)(a) Except as provided in (b) of this subsection (3), no increase in property tax revenue may be authorized by a taxing district, other than the state, except by adoption of a separate ordinance or resolution, pursuant to notice, specifically authorizing the increase in terms of both dollars and percentage. The ordinance or resolution may cover a period of up to two years, but the ordinance must specifically state for each year the dollar increase and percentage change in the levy from the previous year.
(b) Exempt from the requirements of (a) of this subsection are increases in revenue resulting from the addition of:
(i) New construction;
(ii) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property;
(iii) Improvements to property;
(iv) Any increase in the value of state-assessed property; and
(v) Any increase in the assessed value of real property, as that term is defined in RCW 39.114.010, within an increment area as designated by any local government in RCW 39.114.020 provided that such increase is not included elsewhere under this section. This subsection (3)(b)(v) does not apply to levies by the state or by port districts and public utility districts for the purpose of making required payments of principal and interest on general indebtedness.
[ 2021 c 207 § 11; 2014 c 4 § 5; 2006 c 184 § 6; 1997 c 3 § 209 (Referendum Bill No. 47, approved November 4, 1997); 1995 c 251 § 1.]
NOTES:
Application—2014 c 4: See note following RCW 84.55.010.
Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.125 - Limitation adjustment for certain leasehold interests.

RCW 84.55.125
Limitation adjustment for certain leasehold interests.
For taxes levied for collection in 2002, the limitation set forth in RCW 84.55.010 for a taxing district shall be increased by an amount equal to the aggregate assessed valuation of leasehold interests subject to tax by the district under RCW 84.40.410, multiplied by the regular property tax levy rate of that district for the preceding year.
[ 2001 c 26 § 4.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.130 - Inapplicability of limitation to certain multiyear levy periods by port districts.

RCW 84.55.130
Inapplicability of limitation to certain multiyear levy periods by port districts.
(1) Except as provided in RCW 53.36.160(3), RCW 84.55.010 does not apply to a levy under RCW 53.36.160.
(2) For purposes of applying the provisions of this chapter, a levy by or for a port district under RCW 53.36.160(3) must be treated in the same manner as a separate regular property tax levy made by or for a separate taxing district.
[ 2015 c 135 § 3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.55 - Limitations Upon Regular Property Taxes. › 84.55.135 - Property tax levies or special assessments on dissolved special purpose districts—When authorized.

RCW 84.55.135
Property tax levies or special assessments on dissolved special purpose districts—When authorized.
(1) Except as provided in subsection (2) of this section, if a county dissolves a special purpose district under chapter 36.96 RCW, the county may impose a separate property tax levy or special assessment on the property lying within the former boundaries of the dissolved special purpose district beginning in the first calendar year following dissolution if:
(a) The county assumes responsibility of the services previously provided by the special purpose district; and
(b) The property tax levy or special assessment does not exceed any legally authorized property tax levy rate or special assessment for the dissolved special purpose district.
(2) If a county discontinues providing the services of a dissolved special purpose district for which the county imposed a separate property tax levy or special assessment as provided in subsection (1) of this section, the county must cease imposing that property tax levy or special assessment beginning in the first calendar year after the discontinuation of the provision of services by the county.
(3) For purposes of RCW 84.52.010 and 84.52.043, a property tax levy authorized by a county under this section is subject to the same provisions as the county's general property tax levy.
(4) The limitation in RCW 84.55.010 does not apply to the first property tax levy imposed under this section.
(5) For purposes of this section, "special assessment" means any special assessment, benefit assessment, or rates and charges imposed by a special purpose district.
[ 2020 c 179 § 6.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.56 - Collection of Taxes. › 84.56.010 - Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes.

RCW 84.56.010
Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes.
On or before the first Monday in January next succeeding the date of levy of taxes the county treasurer shall establish tax rolls of his or her county as certified by the county assessor for such assessment year, and said rolls shall be preserved as a public record in the office of the county treasurer. The amount of said taxes levied and extended upon said rolls shall be charged to the treasurer in an account to be designated as treasurer's "Tax roll account" for . . . . . . and said rolls shall be full and sufficient authority for the county treasurer to receive and collect all taxes therein levied: PROVIDED, That the county treasurer shall in no case collect such taxes or issue receipts for the same or enter payment or satisfaction of such taxes upon said assessment rolls before the county treasurer has completed the tax roll for the current year's collection and provided the notification required by RCW 84.56.020.
[ 2007 c 105 § 1; 1994 c 301 § 50; (1975-'76 2nd ex.s. c 10 § 1 expired December 31, 1976); 1965 ex.s. c 7 § 2; 1961 c 15 § 84.56.010. Prior: 1935 c 30 § 1; 1925 ex.s. c 130 § 82; RRS § 11243; prior: 1890 p 561 § 83.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.56 - Collection of Taxes. › 84.56.022 - Tax statement to show voter-approved levies.

RCW 84.56.022
Tax statement to show voter-approved levies.
Each tax statement shall show the amount of voter-approved: (1) Regular levies except those authorized in RCW 84.55.050; and (2) excess levies. Such amounts may be shown either as a dollar amount or as a percentage of the total amount of taxes.
[ 1995 c 180 § 1; 1994 c 301 § 48.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.56 - Collection of Taxes. › 84.56.025 - Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.

RCW 84.56.025
Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.
(1) The interest and penalties for delinquencies on property taxes must be waived by the county treasurer if the notice for these taxes due, as provided in RCW 84.56.050, was not sent to a taxpayer due to error by the county. Where waiver of interest and penalties has occurred, the full amount of interest and penalties must be reinstated if the taxpayer fails to pay the delinquent taxes within thirty days of receiving notice that the taxes are due. Each county treasurer must, subject to guidelines prepared by the department of revenue, establish administrative procedures to determine if taxpayers are eligible for this waiver.
(2) In addition to the waiver under subsection (1) of this section, the interest and penalties for delinquencies on property taxes must be waived by the county treasurer under the following circumstances:
(a) The taxpayer fails to make one payment under RCW 84.56.020 by the due date on the taxpayer's personal residence because of hardship caused by the death of the taxpayer's spouse if the taxpayer notifies the county treasurer of the hardship within sixty days of the tax due date; or
(b) The taxpayer fails to make one payment under RCW 84.56.020 by the due date on the taxpayer's parent's or stepparent's personal residence because of hardship caused by the death of the taxpayer's parent or stepparent if the taxpayer notifies the county treasurer of the hardship within sixty days of the tax due date.
(3) In addition to the waivers under subsections (1) and (2) of this section, the county treasurer, at his or her discretion, may waive interest and penalties for delinquencies on property taxes where the taxpayer paid an erroneous amount due to apparent taxpayer error and the taxpayer pays the delinquent taxes within thirty days of receiving notice that the taxes are due.
(4) Before allowing a hardship waiver under subsection (2) of this section, the county treasurer may require a copy of the death certificate along with an affidavit signed by the taxpayer.
[ 2014 c 13 § 2; 2003 c 12 § 1; 1998 c 327 § 1; 1984 c 185 § 1.]
NOTES:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.56 - Collection of Taxes. › 84.56.029 - Payment assistance.

RCW 84.56.029
Payment assistance.
(1) If a taxpayer requests assistance for payment of current year or delinquent taxes, the county assessor, if applicable:
(a) May assist the taxpayer in applying for a property tax exemption program under RCW 84.36.379 through 84.36.389;
(b) May assist the taxpayer in applying for the property tax deferral program under chapter 84.38 RCW; and
(c) Must refer the taxpayer to the statewide foreclosure hotline recommended by the Washington state housing finance commission.
(2) A county treasurer may also refer a taxpayer requesting tax payment assistance to the county assessor's office under subsection (1) of this section.
[ 2019 c 332 § 5.]
NOTES:
Effective date—2019 c 332: "This act takes effect January 1, 2020." [ 2019 c 332 § 8.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.56 - Collection of Taxes. › 84.56.035 - Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.

RCW 84.56.035
Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.
A local government authorized both to impose and to collect any special assessments, excise taxes, or rates or charges may contract with the county treasurer or treasurers within which the local government is located to collect the special assessments, excise taxes, rates, or charges. If such a contract is entered into, notice of the special assessments, excise taxes, or rates or charges due may be included on the notice of property taxes due, may be included on a separate notice that is mailed with the notice of property taxes due, or may be sent separately from the notice of property taxes due. County treasurers may impose an annual fee for collecting special assessments, excise taxes, or rates or charges not to exceed one percent of the dollar value of special assessments, excise taxes, or rates or charges collected.
[ 1987 c 355 § 1.]