RCW 84.52.010 Taxes levied or voted in specific amounts—Effect of constitutional and statutory limitations. (Effective until 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 […]
RCW 84.52.018 Calculation of tax levy rates when the assessment of highly valued property is in dispute. 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 […]
RCW 84.52.020 City and district budgets to be filed with county legislative authority. 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 […]
RCW 84.52.025 Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance. 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 […]
RCW 84.52.030 Time of levy. 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, […]
RCW 84.52.040 Levies to be made on assessed valuation. 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 […]
RCW 84.52.043 Limitations upon regular property tax levies. (Effective until 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: […]
RCW 84.52.044 Limitations upon regular property tax levies—Participating fire protection jurisdictions. (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 […]
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 […]
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.
RCW 84.52.052 Excess levies authorized—When—Procedure. 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 […]
RCW 84.52.053 Levies by school districts authorized—When—Procedure. (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, […]
RCW 84.52.0531 Enrichment levies by school districts—Maximum dollar amount—Enrichment levy expenditure plan approval—Rules—Deposit of funds. (1) Beginning with taxes levied for collection in 2020, the maximum dollar amount which may be levied by or for any school district for enrichment levies under RCW 84.52.053 is equal to the lesser of two dollars and fifty cents […]
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 […]
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 […]
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 […]
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 […]
RCW 84.52.065 State levy for support of common schools. (1) Except as otherwise provided in this section, subject to the limitations in RCW 84.55.010, in each year the state must levy for collection in the following year for the support of common schools of the state a tax of three dollars and sixty cents per […]
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 […]
RCW 84.52.069 Emergency medical care and service levies. (1) As used in this section, “taxing district” means a county, emergency medical service district, city or town, public hospital district, urban emergency medical service district, regional fire protection service authority, or fire protection district. (2) Except as provided in subsection (10) of this section, a taxing […]
