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 […]
RCW 84.55.010 Limitations prescribed. (1) Except as provided in this chapter, the levy for a taxing district in any year must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the amount of regular property taxes lawfully levied for such district in the […]
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 […]
RCW 84.55.015 Restoration of regular levy. If a taxing district has not levied since 1985 and elects to restore a regular property tax levy subject to applicable statutory limitations then such first restored levy must be set so that the regular property tax payable does not exceed the amount which was last levied, plus an […]
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 […]
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 […]
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 […]
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, […]
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 […]
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:
RCW 84.55.050 Election to authorize increase in regular property tax levy—Limited propositions—Procedure. (1) Subject to any otherwise applicable statutory dollar rate limitations, regular property taxes may be levied by or for a taxing district in an amount exceeding the limitations provided for in this chapter if such levy is authorized by a proposition approved by […]
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 […]
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 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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
