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Property tax levies are subject to several statutory and
constitutional limits.
The "101% levy lid" restricts individual taxing
districts to collect a maximum six per cent 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
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