Tax Limits

Property tax levies are subject to several statutory and constitutional limits.

The "101% levy lid" restricts individual taxing districts to collect a maximum one percent increase over the highest amount collected since 1985 for their regular levy, plus an amount attributable to new construction within or annexations to the district. This law applies to a taxing district budget and not to individual properties. RCW 84.55.010

The regular levy of each taxing district cannot exceed a certain rate, which is determined by the type of district. For example, the levy for the county current expense fund cannot exceed $1.80 RCW 84.52.010

The aggregate regular levy rate of all senior and junior taxing districts (not including the state, port districts and public utility districts, emergency medical levies, and conservation futures) cannot exceed $5.90. RCW 84.52.043

The aggregate of all regular levies (not including port and public utility districts) shall not exceed 1% of true and fair value. Washington State Constitution, Article VII