Levy Manual

Operations Manual
Property Tax Levies
Property Tax Division Property Tax Division September 2013 May 2004
September 2013
Property Tax LeviesOperations Manual
Online Operations Manual Tips and Updates

This anual is made available online to provide the most current and complete version o the Operations Manual to all users! The manual is desi"ned or the convenience o the 3# county assessors and the $epartment o %evenue! &t is also a use ul tool or other county o icials' taxin" district o icials' le"islators' and' o course' taxpayers! (nli)e previous *hard copy+ versions o the manual' this ,or)in" document relies on *lin)s+ to the many statutes -%evised .ode o /ashin"ton0' rules -/ashin"ton 1dministrative .ode0' and $epartmental orms that are used in the property tax levy process! The most commonly used levy statutes and rules are included in the text o the manual! 2y clic)in" on a lin)' you *3ump+ to a source document that has the latest version o the document! 4or statutes and rules' the source is the /ashin"ton State Le"islature5s ,ebsite -http677,,,1!le"!,a!"ov7La,s1nd1"ency%ules70! 4or orms and publications' the source is the $epartment o %evenue5s ,ebsite -,,,!dor!,a!"ov0! The manual is maintained by the Property Tax $ivision o the /ashin"ton State $epartment o %evenue! & you have any 8uestions or su""estions about usin" this manual' please contact $iann Loc)e at $iannL9dor!,a!"ov or -3:00 ;3<=1<2>! Printing from the Online Manual The basic narrative o the manual' the orms' and the publications are "enerally in *P$4+ or */ord+ ormat and can be printed usin" your computer5s print unction! ?o,ever' ,hen you ,ish to print a statute or rule that you have *lin)ed+ to' remember to clic) on a *printable version+ be ore usin" your computer5s print button! Notification of Updates to the Manual 4re8uent users may still ,ant to maintain a hard copy version o the manual or portions o the manual! Those ,ho attend the $epartment5s annual one=day levy trainin" courses each September ,ill receive a memo advisin" them o updates made to the manual! The memo ,ill detail ,hich pa"es or sections have chan"ed and recommend ,hat should be reprinted to )eep hard=copy manuals up to date! The recent updates ,ill also be listed in the online manual! & you reprint your manual at this time' the updates listed belo, ,ill be included! 2e sure to trans er any notes you made in your old manual to the ne, manual@
September 2013
Updates to the Levy Manual

Levy Manual Title Pa"e -September 20130 .hapter 16 o 1!: A (pdated count o taxin" districts and tax code areas o 1!# = (pdated 2013 si"ni icant events in property tax history .hapter 26 o 2!13 A (pdated assessment year re erence .hapter 36 o 3!1!16 Public ?ospital $istrict' updated Bovember 1; re erence to Bovember 30 CMS $istrict' removed re erence to S2 ;:2D o 3!26 Mos8uito .ontrol $istrict' removed land note State $istrict Levies' updated re erence to S?2 2:1> to Title 2D1 chapter 31; %./ o 3!<!16 .ounty Mental ?ealth $istrict' updated notes Eeterans5 %elie 4und $istrict' updated notes o 3!:6 4ire Protection A 2ene it .har"es' updated notes .hapter <6 o <!3 A (pdated note no! 2 o <!; A %emoved re erence re"ular levies not exceedin" F#!;0! o <!: A %emoved incorrect re erence to ports and public utility districts are sub3ect to the .onstitutional 1 percent limit and clari ied voter re8uirements .hapter :6 o :!: A (pdated T1E examples o :!> A 1dded lan"ua"e concernin" re und levies o :!10 A (pdated levy correction example o :!11 A (pdated ormattin" or tax increment inancin" pro"rams $e initions6 o (pdated re erence or Guic) .ollect o %emoved re erence to classi ied orest land in (se .lassi ication
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Table of Contents
Metropolitan Par) $istrict -Portion' i any' protected !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!#D rom F;!#0 proration ,hen the par) district5s population!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!#D is less than 1;0'000 H county population is 1';00'000 or more!0!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!#D D<!;2!120 -F!2;0!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!#D
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CH PT!" # Overvie$ of Property Ta%ation

1ll real and personal property in this state is sub3ect to the property tax based on 100 percent o its air mar)et value unless a speci ic exemption is provided by la,! #&# Uniformity
The /ashin"ton State .onstitution re8uires all taxes on real estate to be uni orm ,ithin a taxin" district! This re8uires all taxes imposed by any taxin" district to be the same on property o the same mar)et value! The one exception to this is or a"ricultural' timber' and open space land! The .onstitution authoriIes these lands to be valued on the basis o their current use rather than air mar)et value! The $epartment o %evenue is responsible or levyin" the state property tax or the support o common schools! 2ecause o the di erent assessment practices and cycles in the various counties' it is possible that the assessed value o property in a county may not e8ual 100 percent o the true and air value o the property! To provide a uni orm base upon ,hich to impose the state property tax' the $epartment o %evenue e8ualiIes the assessed values o the various counties to true and air value! #&' !%emptions
The state .onstitution exempts all property o the (nited States and o the state' counties' school districts' and other municipal corporations! The Le"islature is authoriIed to exempt other property by "eneral la,! Ma3or exemptions enacted by the Le"islature include business inventories' household "oods and personal e ects' churches and their "rounds' hospitals' private schools and colle"es' and tribal lands used or essential "overnment services! #&( )enior Citi*ens and +isabled Persons
The state .onstitution authoriIes the Le"islature to "rant to retired property o,ners relie rom the property tax on their principal residence! .urrent la, authoriIes property tax relie on the principal residences o senior citiIens and persons retired by reason o disability i they meet certain income re8uirements! &n addition' these 8uali yin" taxpayers may de er any remainin" property taxes and special bene it assessments on the residence! 1mounts de erred may accumulate up to D0 percent o the homeo,nerJs e8uity! 1mounts de erred become a lien on the property in avor o the state! (pon death or eventual sale o the property' the ull amount o de erred taxes is due alon" ,ith interest! #&, -aluation and ssessment
The responsibility or valuin" property lyin" ,holly ,ithin individual county boundaries lies ,ith the county assessor! The responsibility or valuin" intercounty' interstate' and orei"n utility companies lies ,ith the state $epartment o %evenue! ;
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There are three common approaches used in valuin" real property6 the sales approach -comparable sales0' the cost approach -replacement cost0' and the income approach -capitaliIed income potential0! One' t,o' or all three methods may be applied to a "iven parcel! The sales approach is used mainly or residences' the cost approach is used or manu acturin" and similar special purpose acilities' and the income approach is used principally or commercial property includin" apartment houses! 4or tax purposes' property is assessed on its value on Kanuary 1 o the assessment year! #&. "evaluation Cycles
1ll property is not revalued annually! State la, re8uires counties to revalue property at least every < years! ?o,ever' it allo,s a county to physically inspect property every : years i the county annually ad3usts the valuation o property statistically! & a county ad3usts the valuation o its property every < years' they are also re8uired to physically inspect the property every < years! #&/ Legal 0rame$or1 for Levy dministration
Washington State Constitutional Provisions. 1rticle > o the /ashin"ton State .onstitution is entitled L%evenue and Taxation!L Section 1 o 1rticle > concerns the po,er to tax and provides that6 The power of taxation shall never be suspended, surrendered or contracted away. All taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax and shall be levied and collected for public purposes only. The word property as used herein shall mean and include everything, whether tangible or intangible, subject to ownership. Washington State Legislation. To implement the constitutional provisions listed above' the Le"islature enacted a variety o statutes concernin" levies' the bul) o ,hich are contained in chapters D<!;2 and D<!;; %./! The $epartmentJs broad authority over the levy process is contained in %./ D<!0D!010 and D<!0D!0:0' respectively! %./ D<!0D!010 provides in pertinent part that LThe department o revenue shall6 ( ! "xercise general supervision and control over the administration of the assessment and tax laws of the state...and perform any act or give any order or direction to...any...county officer as to the valuation of any property, or class or classes of property...or as to any other matter relating to the administration of the assessment and taxation laws of the state, which, in the department#s judgment may seem just and necessary, to the end that all taxable property in this state shall be listed upon the assessment rolls and valued and assessed according to the provisions of law...so that e$uality of taxation and uniformity of administration shall be secured and all taxes shall be collected according to the provisions of law. (%! &ormulate such rules and processes for the assessment of both real and personal property for purposes of taxation as are best calculated to secure uniform :
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assessment of property of li'e 'ind and value in the various taxing units of the state, and relative uniformity between properties of different 'inds and values in the same taxing unit. Revised Code of Washington. The %evised .ode o /ashin"ton -%./0 is the compilation o all permanent la,s no, in orce! The la,s re erencin" property tax levies can be ound in chapter D<!;2 and D<!;; %./! Washington Administrative Code. Pursuant to this authority' the $epartment has adopted /ashin"ton 1dministrative .ode -/1.0 %ules <;D=1#=00; throu"h <;D=1#=0D; to aid assessors in ma)in" the necessary calculations under the various statutory sections! Tax Base. Property taxes apply to the assessed value o all taxable property' ,hich includes all real and personal property located ,ithin the state' unless speci ically exempted! %eal property includes land' structures' and certain e8uipment that is a ixed to the structureM personal property includes machinery' supplies' certain utility property' and other items that are movable! Tax Rate. Property tax rates are the annual levy rates applied to the assessed value o taxable property by the various taxin" districts' includin" the state and various types o local 3urisdictions that have levy authority under state la,! .urrently' there are 1'D11 taxin" districts throu"hout the state! Property tax levy rates are expressed in terms o dollars per one thousand o assessed value! 1 taxin" districtJs rate must apply uni ormly throu"hout the district! ?o,ever' because o the many overlappin" 3urisdictions' there are 3'1#; tax code areas in ,hich a particular combination o levy rates may apply! #&2 dministration
Local. The property tax is levied and collected at the county level! The assessment unction is the responsibility o the county assessor! &n addition to determinin" the value o real and personal property or tax purposes' the assessor calculates and certi ies levy rates or most taxin" districts' assurin" that the limits to the levy rates are not exceeded! The assessor compiles an assessment roll sho,in" the assessed value o all taxable property and a tax roll indicatin" the amount o levies that are due rom each o,ner! The assessor also processes applications or the Senior .itiIen and $isabled Person Property Tax Cxemption Pro"ram' Limited &ncome $e erral Pro"ram' Senior .itiIen and $isabled Person $e erral Pro"ram' and the .urrent (se Pro"ram! The county treasurer prepares the annual statement o taxes due and sends it to o,ners in mid= 4ebruary! O,ners must pay at least one=hal o the tax by 1pril 30 and the remainder by October 31! The treasurer receives the payments and distributes the unds to the accounts o the appropriate taxin" districts! State. The $epartment o %evenue is also involved in the administration o property taxes in order to assure uni ormity throu"hout the state! Ma3or pro"rams conducted at the state level include6

Promul"atin" administrative rules and procedures Providin" technical assistance and trainin" 1ssistin" ,ith complex appraisals upon re8uest o the assessor $evelopin" manuals' orms' and maps >
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1ssessin" intercounty' interstate' and orei"n utility companies .onductin" studies to determine the avera"e level o assessment .alculatin" the state school levy rate 1ppraisin" commercial boats and maintainin" valuation schedules or pleasure boats (pdatin" the statutory orest land values annually %evie,in" county revaluation plans and pro"rams $eterminin" nonpro it exemptions
Appeals. Property o,ners ,ho disa"ree ,ith the established amount o their assessed value may appeal to the county board o e8ualiIation! &n the Kuly session' the board revie,s appeals and may order a reduction in valuation based on the acts presented by the o,ner and the assessor! 1ppeals may also be made to the State 2oard o Tax 1ppeals ,hich' li)e the county board' decides only 8uestions o property valuationnot levy rates or the amount o tax that is due! Penalties. & payment is not received by the due dates' certain penalties apply! 1 penalty o 3 percent is added to the entire yearJs tax i the irst hal payment is not received by May 31' and an additional D percent is added i the tax remains delin8uent on Bovember 30! 1ll delin8uencies are assessed interest at the rate o 12 percent per annum! & the taxes remain unpaid or 3 years' the county may commence oreclosure proceedin"s to sell the property! #&3 +istribution of "eceipts
State Levy. To the state "eneral und' earmar)ed or support o basic education! Local Levies. To the account o the taxin" district by the county treasurer! The unds are to be used or the purposes speci ied by the levyM e!"!' the re"ular levy in most cases is used or "eneral operation o the district' ,hereas the proceeds o special bond levies are applied to the annual principal and interest payments o the bonds! #&4 1D;3 )ignificant !vents in the History of Property Ta% in 5ashington )tate (!S! Or"anic 1ct establishes territorial "overnment! 1ll taxes are to be assessed uni ormly! Property o the (nited States' churches' and benevolent institutions are exempt! %evenue=producin" property o churches is taxable! State .onstitution is adopted! Property is to be assessed uni ormly! F300 o personal property per household is exempt! Cxemptions are "ranted or private schools and colle"es! 1<th 1mendment to the state .onstitution6 .lassi ication o property is allo,ed ,ith all real estate bein" one classM all taxes are to be uni orm upon the same class o property ,ithin the boundaries o the taxin" authority levyin" the tax! Nield tax on re orestation lands and mines is permitted -e ective 1#310! .ertain D
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intan"ibles are exempt rom the property tax! 1#32 &nitiative imposed a <0=mill limit on combined re"ular levies o all taxin" districts' ,ith property to be assessed at ;0 percent o value! %edd v! State Tax .ommission limited state authority over local assessments! The %evenue 1ct exempts all household "oods and personal e ects! On=hi"h,ay motor vehicles are exempt rom property taxes! 1n excise tax -1!; percent o value0 or on=hi"h,ay motor vehicles is adopted! ?ouse trailers are exempt rom the property tax but made sub3ect to the 1!; percent motor vehicle excise tax! 1>th 1mendment to the state .onstitution6 1dds <0 mill limitM property is to be assessed at ;0 percent o true and air value! Property revaluation cycle is established< year interval! 4reeport exemption is "ranted or "oods in transit! <>th 1mendment to the state .onstitution6 1llo,s property exemption or retired persons! Senior citiIens are exempt rom irst F;0 o real property tax! 2arlo, v! Oinnear provides the state ,ith assessment e8ualiIation po,er! ;3rd 1mendment to the state .onstitution6 Provides current use assessment or open space' timber' and a"ricultural lands! State sponsored revaluation plan is instituted to ma)e the 1#;; revaluation act ully e ective! .ar)onen v! /illiams mandates a ;0 percent ratio o assessment value to mar)et value! Open Space La, implements the ;3rd 1mendment6 Leases o public land are sub3ect to assessment! The F;0 senior citiIen exemption is replaced by exemption rom special levies -F<'000 and under income 8uali ication or 100 percent exemptionM F<'001 to F:'000 income 8uali ication or ;0 percent exemption0! 1nnual increase in re"ular levies o local taxin" districts is limited to 10: percent o the lar"est re"ular levy o 3 previous years' e ective or 1#>< taxes! 1nnual updatin" o property values is permitted! Standin" timber is exempt rom property tax' and an excise tax based on stumpa"e value is imposed to replace this revenue source! Cxpanded exemption is allo,ed or acilities o private schools! Moratorium is in e ect until 1#>3 on leasehold estates! Sellin" costs can be deducted -overruled in 1#>20! &nterest on delin8uent property taxes is lo,ered rom 10 percent to ; percent per year up to F;00' ,ith 10 percent interest still due on the balance! & irst hal taxes are paid timely -by 1pril 30th0 and second hal taxes become delin8uent -a ter October 31st0' the interest rate is 10 percent per year! #
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?ome improvement exemption is created6 (p to 30 percent o the ori"inal value is exempt rom property taxation or 3 years! 1pproval o SK%1 constitutionally limits all re"ular levies to 1 percent o the property value -F10!00 per F1'000 o assessed value0! The re8uirement o <0 percent voter turnout or special levies is removed! -The :0 percent ma3ority re8uirement or approval is retained0! 1ssessment level is increased rom ;0 percent to 100 percent o true and air value or 1#>; taxes! .urrent use assessment o arm land is based on net cash rental value! Permanently a ixed mobile homes are returned to the property tax system! Ten year phaseout o property tax on inventories is authoriIed -10 percent per year' accomplished throu"h annually increasin" 2HO tax credits0' completed in 1#D3! Ci"ht percent delin8uency rate is established! 4ire district service char"e is approved -to be proportional to bene its con erred by the districtM a""re"ate char"es are limited to :0 percent o the district operatin" bud"et or the year the char"e is imposed and must be approved by a :0 percent ma3ority o the districtJs voters0! Senior citiIen exemption provisions are revised! Guali ied taxpayers ,ith annual income o F;'001 to F:'000 are exempt rom ;0 percent o excess levies! Those ,ith income o F;'000 or less are exempt rom 100 percent o excess levies! & income is F<'000 or less' an additional exemption rom re"ular levies on the irst F;'000 o property assessed value is provided! 1n exemption or livestoc) is to be phased in! The 100 percent assessment ratio is implemented' and the statutory rate limit is reduced to F#!1; per F1'000 o assessed value! -The Le"islature set the maximum at F10!00 per F1'000 o assessed value and then' in allocatin" the reduced rate' cut the maximum rates o certain district cate"ories by an additional 10 percent!0 $e erral o property taxes and special assessments is allo,ed or senior citiIens ,ith income o less than FD'000! -&ncome is to be ad3usted annually based on .onsumer Price &ndex0! :<th 1mendment to the state .onstitution6 Permits school districts to see) voter approval o t,o=year special levies! Guali yin" income levels or the senior citiIen exemption are increased by F2'>00! Property tax exemption or solar ener"y acilities is approved! Phase=in o special MHO -maintenance H operation0 school levy is limited to 10 percent o prior year5s expenditure or basic educationM to be ully e ective by 1#D1 levies! Seattle School $istrict v! State re8uires ull state undin" o O=12 education! State levy or common school support is sub3ect to 10: percent limitation! Senior citiIen exemption is revised6 The one=third exclusion or social security 10
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income is eliminated' but 8uali yin" income levels are increased by F3'000! Cxemptions or "asohol manu acturin" acilities and or added value o unconventional ener"y systems -until 1#D>0 are authoriIed! Persons ,ith li e estates are eli"ible or senior citiIen exemption! .ompensatin" tax on open space lands is shi ted rom buyer to seller! 4orest land value is adopted or 1#D2M it is to be updated by the $epartment o %evenue based on ive=year avera"e stumpa"e value! 1#D1 &nterest rate on delin8uent' non=de erred' property taxes is increased rom D percent to 12 percent -e ective >72:7D10! There is a ne, penalty o 11 percent or irst year delin8uencies -e ective 1717D20! The oreclosure period is shortened rom ; years to 3 years -e ective ;7D30! Cxemptions or nonpro it musical and artistic or"aniIations and public assembly halls are established! Ealuation reduction process is chan"ed or property involved in natural disaster dama"e! &t is no lon"er necessary to ma)e application! Levy is allo,ed or par) and recreation service areas! Statutory values established or orest lands! The physical inspection re8uirement is extended to : years i assessor updates values annually! Port industrial development levy is extended to 12 years! The ormation o solid ,aste disposal districts and cultural arts' stadium' and convention districts are authoriIedboth ,ith limited authority! 2usiness inventories are eliminated rom property tax and assessment rolls' e ective in 1#D3 or 1#D< collections' allo,s compensation -1#D< throu"h 1#D>0 or districts ,ith lar"e inventory values! The le"al re8uirements or payment o penalties and interest on delin8uent taxes are relaxed! &nterest and penalties may no, be paid on L irst hal L taxes ,ithout a ectin" the amount and due date o Lsecond hal L payments! Cxemption is "ranted to nonpro it cultural or art education pro"rams! Senior citiIen exemption 8uali ications are revised! ?ouseholds ,ith annual income o F1;'000 or less are exempt or all excess levies! Those ,ith incomes o F12'000 or less are exempt rom all property taxes! .urrent use assessment is in place or conservation easements! Guali ication re8uirements or property tax de erral are made the same as or senior citiIen7disabled personJs tax exemption! Senior citiIen exemption 8uali ications are revised' e ective or 1#D; tax roll! Guali ied taxpayers ,ith annual income o F1;'000 or less are exempt rom all excess levies! &n addition' those ,ith annual income o F#'001 to F12'000 are exempt rom re"ular tax levies on the "reater o F20'000 or 30 percent o the assessed value up to F<0'000! & income is F#'000 or less' the "reater o F2;'000 or ;0 percent o valuation is exempt rom re"ular property tax! 11
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Ealuation standards or open space lands under current use assessment are to be established by counties! Provision is made or special valuation o eli"ible historic property! 2ene it ratin" system is authoriIed! 1#D: 1 limited ,aiver o the 10: percent levy limitation may be placed be ore the voters! Levies or school capital purposes may be made or up to : years ,ith voter approval! Senior citiIen exemption 8uali ications are revised' e ective or 1#D# tax roll! Guali ied taxpayers ,ith annual income o F1D'000 or less are exempt rom all excess levies! Those ,ith an annual income o F12'001 to F1<'000 are exempt rom re"ular levies on the "reater o F2<'000 or 30 percent o assessed value up to F<0'000! & income is F12'000 or less' the "reater o F2D'000 or ;0 percent o valuation is exempt rom re"ular levies! Special MHO school levy limit is raised rom 10 percent to 20 percent o bud"et! C8ualiIation procedure is established! &nterest rates on property tax re unds are increased! The head o household exemption or personal property ,as increased rom F300 to F3'000 by the voters! Property tax exemptions are delayed until the year ollo,in" submittal o the application! The state levy is protected rom prorationin" because it is excluded rom the a""re"ate maximum! 1 ne, class o taxin" districts' denoted LseniorL districts' is created! The combined maximum or local senior and 3unior districts is set at F;!;;! 1 ormula is provided or proration! 1nnexations o ire districts o conti"uous territory located in other counties are authoriIed! The minimum amount o property tax due in order to split payments and pay the second hal o October 31st increased rom F10 to F30! 1n administrative revision speci ies that levies must be set by Bovember 30th! ?omes or the 1"in" property tax exemption6 Total exemption is provided to ederally subsidiIed housin" and nonpro it homes at least hal =occupied by persons eli"ible or the senior citiIens exemption -to impact taxes due in 1##10! Levies or school maintenance and operations are limited to 20 percent o the districtJs bud"et or basic education minus Llevy reduction unds!L Eoter approval overrides the 10: percent "ro,th limitation limited to nine=year duration i the purpose is to redeem outstandin" bonds! The a""re"ate local property tax levy rates are increased rom F;!;; to F;!#0 per F1'000 o assessed valuation to relieve prorationin" amon" 3unior tax districts and to increase the capacity o the county levy! Public hospitals and metropolitan par) districts are allo,ed to use special levy 12
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authority approved by voters' provided such levies do not impact the 1 percent limit! 1##1 Senior citiIen exemption 8uali ications are revised6 Taxpayers ,ith income belo, F2:'000 are eli"ible or relie rom all special levies! Those ,ith income o F1;'000 or less also receive a value exemption o the "reater o F3<'000 or ;0 percent o their home value! Those ,ith incomes bet,een F1;'001 and F1D'000 receive a value exemption o the "reater o F30'000 or 30 percent o their home value not to exceed F;0'000! The maximum income level or eli"ibility in the senior citiIen de erral pro"ram is chan"ed rom F1D'000 to F30'000! The a"e or eli"ibility ,as also chan"ed! ?omeo,ners must be :1 on $ecember 31 o the application year! .onservation districts are "iven the authority to levy special assessments or a period o up to 10 years ,ithout the approval o the county le"islative authority! The property tax exemption or nonpro it homes or the a"in" is amended to increase the maximum income level or eli"ibility rom F1D'000 to F22'000! 1 property tax exemption is "iven to or"aniIations -such as (nited /ay0 that distribute "i ts' donations' or "rants to at least ive other nonpro it or"aniIations! Travel trailers that are permanently ixed are sub3ect to property tax! The $epartment o %evenue is re8uired to list' bill' and collect taxes on certain commercial vessels! Senior citiIens ,ith property tax exemptions are allo,ed to rent out their residence or the purpose o payin" their nursin" home or hospital costs ,hile so con ined! 1uthoriIation is "iven or a public housin" levy o up to ;0 cents or up to 10 years by citiIens' to,ns' or counties or buildin" or maintainin" a ordable housin"! Cli"ibility re8uirements or nonpro it homes or the a"in" receivin" exemptions are amended' includin" deletin" the t,o=unit exemption or each unit o eli"ibility! 1mendments are made to restrictions on the use o public assembly halls and veteranJs or"aniIationsJ properties that receive a property tax exemption! 4undraisin" is allo,ed by nonpro it or"aniIations' income=producin" activity o other persons is allo,ed up to a maximum o three days per year! The maximum income level or eli"ibility in the senior citiIen de erral pro"ram is chan"ed rom F30'000 to F3<'000! 1 property tax exemption is "iven to real and personal property that has an assessed value o less than ;00 dollars! The 10: percent levy limit calculation ,as undamentally chan"ed! 1 special ordinance or resolution must identi y increases in both dollar i"ures and percenta"es! &ncreases over the in lationary actor re8uire a second resolution identi yin" *substantial need+ or districts ,ith population over 10'000! Levy limit increases are dependent upon district population and substantial need or increase! 1##D Senior citiIen exemption 8uali ications are revised6 Taxpayers ,ith incomes belo, F30'000 are eli"ible or relie rom all special levies! Those ,ith incomes o F1D'000 or less also receive a value exemption o the "reater o F;0'000 or :0 percent o their home value! Those ,ith incomes bet,een F1D'000 and F2<'000 receive a value exemption o the "reater o F<0'000 or 3; percent o their home 13
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value' not to exceed F:0'000! 1### 1 property tax exemption is provided or very lo,=income housin" that is o,ned or operated by a nonpro it or"aniIation! To 8uali y' the pro3ect must be insured' inanced' or assisted in part throu"h a ederal or state housin" pro"ram' or it must be unded by an a ordable housin" levy! Taxin" districts that have not levied since 1#D; may restore their re"ular levy based on the last levy plus additions or ne, construction and improvements to property! Prior to this le"islation' districts that had not levied in the previous 3 years ,ere re8uired to base the restored levy on the amount that could have been la, ully levied in 1#>3! $estroyed property o,ners are entitled to a re und or abatement o taxes due in the year o destruction! The amount o re und or abatement is prorated rom the time destruction occurs! The Le"islature authoriIes the correction o errors in levies! Crrors a ectin" all o the taxpayers ,ithin a district are to be corrected throu"h an ad3ustment o the taxin" districtJs levy in succeedin" years! This provision applies to errors occurrin" on and a ter Kanuary 1' 2002! Eoters approve &nitiative ><>! This &nitiative limits increases in levy amounts to 1 percent rather than the : percent allo,ed under previous provisions! The 1 percent limit may be exceeded only ,ith voter approval! The cost o ne, or rehabilitated housin" exempt under chapter D<!1< %./ is to be counted as ne, construction or levy purposes upon expiration o the exemption! Lid=li ts or counties' cities' and to,ns may be approved or a six=year period ,ith one vote! The ballot measure must contain the limit actor to be used each year! The limit actor may exceed 1 percent and may di er each year! Property belon"in" exclusively to ederally reco"niIed &ndian tribes are eli"ible or exemption i the property is used or essential "overnment services! 1 criminal 3ustice levy -similar to CMS levy0 or counties o #0'000 or less in population is introduced! %e"ional ire protection service authorities that may raise money throu"h re"ional sales and use taxes' bene it char"es' or property taxes are created! Senior citiIen exemption 8uali ications are revised6 Taxpayers ,ith incomes belo, F3;'000 are eli"ible or relie rom all special levies! Those ,ith incomes o F2;'000 or less also receive a value exemption o the "reater o F:0'000 or :0 percent o their home value! Those ,ith incomes bet,een F2;'000 and F30'000 receive a value exemption o the "reater o F;0'000 or 3; percent o their home value not to exceed F>0'000! The de erral limit is reset at F<0'000! The senior citiIen and disabled person5s exemption ,as extended to veterans ,ith a 100 percent' service=connected disability! Taxin" district5s bud"et certi ication deadline ,as moved to Bovember 30! 1 property tax exemption ,as created or ne,ly installed sprin)ler systems in ni"htclubs! 1<
2001
2002 2003
200<
200;
September 2013
1 ne, pro"ram o "rants or payment o property taxes is created to o er additional relie to ,ido,s and ,ido,ers o certain honorably dischar"ed veterans! Statutes or special districts such as di)in"' draina"e' and mos8uito districts ,ere amended to re8uire that ,hen special bene it assessments are determined a"ainst orest lands' a"ricultural lands' or open space lands usin" property values' the reduced assessed value must be used! 4ire districts may protect up to 2; cents o their 2nd and 3rd levies rom proration! (p to 2; cents may be imposed outside o the F;!#0 a""re"ate limit! ?o,ever' protected amounts become the irst levy to be reduced i proration is re8uired under the 1 percent constitutional limit! 200: Bonpro it exemptions or public assembly halls' veterans5 or"aniIations' schools' and colle"es ,ere revised to allo, expanded uses and rentals! The Le"islature created a citiIen commission or Per ormance Measurement o Tax Pre erences! The commission ,ill systematically revie, tax pre erences over the next ten years! Senior Property Tax $e erral Pro"ram interest rate ,as lo,ered rom D percent to ; percent! Local &n rastructure 4inancin" Tool -L&4T0 ,as enacted! &ncremental local excise tax and local property tax may be used by a host municipality to help pay bonds on ma3or in rastructure construction pro3ects! &nitially available to three speci ic pro3ects! The value o locally assessed' ne,ly constructed ,ind turbines that are valued as personal property may be included in the property tax levy limit calculation in the manner o ne, construction and improvements to property! The ability to re8uest multiple year lid=li ts ,as extended to all taxin" districts! The taxin" district must set the levy rate or the irst year and then set the limit actor or speci ic index to be used in determinin" the limit actor! The e ective date or establishin" boundaries or most taxin" districts ,as chan"ed rom March 1 to 1u"ust 1! The use o school district capital pro3ects unds ,as expanded to include technolo"y! There is no limit on ho, many capital und levies or technolo"y a school district may impose at one time' but they are limited to six years! The levy rate calculations are based on 100 percent o the T1E! Sin"le year and multiple year lid li ts are considered temporary unless the ballot proposition approved by voters ma)es the increase permanent! 2oundary lines must be established by 1u"ust 1 in order to collect property tax in the ollo,in" year or all taxin" districts except ne,ly created port districts' re"ional ire protection service authority districts' and mos8uito districts! Be,ly created port districts and re"ional ire protection service authority districts must have their boundaries established by October 1 in order to collect property tax in the ollo,in" year' i the boundaries are coterminous ,ith another taxin" district! & they are not coterminous ,ith another district' the 1u"ust 1 date applies! /hen a state o emer"ency is declared under %./ <3!0:!010-120' the county 1;
200>
200D
September 2013
treasurer may "rant an extension or the due dates o any property tax payable under %./ D<!;:!020! .ounties' cities' and to,ns may create a beach mana"ement district! 2each mana"ement districts are similar to la)e mana"ement districts in ,hich a special assessment or rates and char"es may be imposed on property! 1n advance tax is no lon"er re8uired to be paid prior to recordin" a bindin" site plan ,ith the county auditor! 200# Property tax resultin" rom levy lid li ts can be used to supplant existin" unds be"innin" ,ith levies submitted and approved by the voters a ter Kuly 2:' 200#' in counties ,ith a population o less than 1!; million! &n counties ,ith a population o 1!; million or more' property tax levy lid li t unds can be used to supplant existin" unds or levies approved by the voters a ter Kuly 2:' 200#' and throu"h 2011! The statutory maximum levy rate o county erry districts ,as chan"ed rom F0!>; per thousand dollars o assessed value to F0!0>; per thousand dollars o assessed value in counties ,ith a population o 1!; million or more! 1 ne, transit levy ,as created in counties ,ith a population o 1!; million or more to expand transit capacity alon" State %oute ;20 and other transit=related purposes! The maximum statutory levy rate is F0!0>; per thousand dollars o assessed value! The levy is sub3ect to the levy limit in %./ D<!;;!010 a ter the irst tax levy has been imposed! The levy is sub3ect to the constitutional 1 percent levy limit' but it is not sub3ect to the F;!#0 levy limitation! 1 ne, community acility district may be ormed to provide voluntary inancin" or community acilities and local' sub re"ional' and re"ional in rastructure! The board o supervisors o such district may impose a special assessment on the property! %e"ional Transit 1uthority -%T10 A /hen area outside o the %T1 is annexed to a city or code city located ,ithin the boundaries o an %T1' the annexed area is simultaneously included ,ithin the boundaries o the %T1! 1nnexation indebtedness A 1ll property located ,ithin the boundaries o a city' partial city' or to,n annexin" into a ire protection district and ,hich is sub3ect to an excess levy by the city or to,n or the repayment o debt incurred or ire protection related capital improvements that ,as incurred prior to the annexation is exempt rom voter=approved property taxes levied by the annexin" ire protection district or the repayment o indebtedness issued prior to the e ective date o the annexation! 4ire protection districts may be authoriIed in areas both inside and outside o cities and to,ns! 1lso a city or to,n ad3acent to a ire district may be annexed into such a ire district provided the population o the city o to,n does not exceed 300'000! School districts may return to voters a ter they have received voter approval or an MHO levy re8uestin" additional levy authority i the district5s levy base or maximum levy percenta"e has increased since the initial levy! Thus allo,in" a 1:
2010
September 2013
school district to have multiple MHO levies at one time! 2011 CMS Levies = The boundary o a county ,ith a population o 1!; million or more does not include the area located ,ithin a city that has boundaries in t,o counties or CMS levy purposes! The locally assessed value o all property in the area o the city ,ithin the county ,ith a population "reater than 1!; million must be less than F2;0 million! 1 lood control Ione district may protect up to F0!2; o their levy rate outside o the F;!#0 limitation! The district must be located in a county ,ith a population o >>;'000 or more and ,hose boundaries are coextensive ,ith the county! The protected rate is sub3ect to early prorationin" due to the constitutional 1 percent limitation! This protection applies to levies collected in 2012 throu"h 201>! Municipal airports ,ere added to ire districts' cities' to,ns' port districts' and &ndian tribes that can participate in a re"ional ire protection service authority! Metropolitan Par) $istricts ,ith a population "reater than 1;0'000 located in a county ,ith a population o 1';00'000 or more' can protect up to F0!2; o their levy outside o the F;!#0 levy limitation ,ith voter approval! The protected rate is sub3ect to early prorationin" in the constitutional one percent levy limitation! 2012 CMS Levies A 1n *uninterrupted continuation+ rene,al o a :=year or 10=year CMS levy only re8uires a ma3ority vote and does not re8uire any validation re8uirements! The second levy must have the same previously approved levy rate by the voters to 8uali y as a continuation! 2ene it 1ssessments = .ities and to,ns that have annexed territory previously serviced by a ire district since 200: or is currently in the process o annexin" may impose a ire bene it char"e to impose ire protection services! Personal Property 1mnesty = The county le"islative authority may authoriIe the assessor to ,aive penalties or assessment years 2011 and prior or a person or corporation ailin" or re usin" to deliver to the assessor a list o taxable personal property under certain circumstances! Taxpayers receivin" penalty relie may not see) a re und or other,ise challen"e the amount o tax liability! School $istrict &nsolvency A .riteria or a inancially insolvent school district ,as identi ied and a process established describin" ho, the district is dissolved or trans erred to one or more conti"uous school districts! %ehabilitated Multi (nit $,ellin" Cxemption A .ounties may authoriIe a property tax exemption or ne, and rehabilited multiple=unit d,ellin"s in certain unincorporated urban centers!
1>
September 2013
2013
Eeterans5 and Mental ?ealth7$evelopmental $isabilities Carmar)ed 4unds A These earmar)ed unds may be increased or reduced in the same proportion as the re"ular county property tax levy' as approved by the county le"islative authority! Eoter 1pproval or 4ire $istrict 2ene it 1ssessment .har"es = The continued imposition o a bene it char"e is sub3ect to voter approval by a simple ma3ority' rather than superma3ority' o the voters livin" ,ithin the 3urisdiction o the ire protection district! %e und Levies A &n addition to taxin" districts levyin" or re unds made or to be made' they can levy or taxes that have been cancelled rom the tax roll o set by taxes that have been supplemented to the tax roll! Ealuation o Publicly O,ned Property = The re8uirement or assessors to determine the value o publicly o,ned property not sub3ect to property tax is eliminated! ?o,ever' ,hen the exempt status no lon"er applies as a result o a sale or chan"e in use' an assessor must value and list the property! 1 leasehold excise tax credit is eliminated or certain leasehold interests or the amount' i any' that the tax exceeds the property tax applicable i the property ,ere privately o,ned! Clectronic Boti ication = 1ssessors may send by electronic means assessments' notices' or other in ormation that they ,ould other,ise be re8uired to send' or ,ould customarily send' by re"ular mail!
1D
September 2013
CH PT!" ' !lements of the Property Ta% Levy

This chapter loo)s at the elements o the levy process as seen rom the perspectives o the taxpayer and the taxing districts! &t ,ill provide a "eneral overvie, o the process and' in the end' ,ill address some basic issues and list the necessary thin"s that must be in place be ore you start to calculate levies! '&# The )imple Levy Process
The levy process has t,o players6 Ta%payers (You; me; !" "ompany; !its #n# !ytes$ %n&'; et&'( an) Ta%ing districts (*ire Departments$ S&+ools$ "ities$ "ounties$ et&'( /e need to )no, only one piece o data rom each player6 Ta%payers T+e value o, t+eir par&els'
Ta%ing districts T+eir bu)-et' The levy process is very easy and 8uite simple6 The amount of money needed by the ta%ing district6s budget is divided by the value of all the ta%payers7 parcels in the district& This e8uals the ta% rate for the district& Cach taxpayer then pays taxes on6 The value of the parcels belonging to the ta%payer times the ta% rate for the district' The taxes are collected and "iven to the district' and the process is complete! This ,ill be re erred to as "THE SIMPLE LEVY PROCESS" throu"hout this chapter! Please read "THE SIMPLE LEVY PROCESS" a"ain! &t is as simple as it loo)s! /hen the real levy process becomes over,helmin"' remember ! ! ! "THE SIMPLE LEVY PROCESS." &t may help clear up ,hat appears to be a complicated mess! 1s noted in .hapter 1 o this manual' there has been a lon" history o property taxation in our country! Our nation and state have seen "enerations o la,yers and le"islators ine tunin" and 1#
September 2013
chan"in" the property tax la,s to our -the taxpayers50 advanta"e! The simple process o levies has become much more complicated' but the players have remained the same6 Ta%payers and the value of their parcels Ta%ing districts and the budgets they need '&' The Ta%payer
&t is appropriate that ,e start ,ith the taxpayers! They are the most important part o the ,hole process! Only the taxpayer creates mar)et value! &t is or the bene it o the taxpayer that all the taxin" districts exist' and the taxpayer pays the bills or the services he or she receives! /hen the appraisal sta rom the assessorJs o ice inish their reappraisal and mail the values -revaluation notices0 or each parcel in the county to the taxpayers' the levy process be"ins! Ealues that are mailed may not be the actual i"ures used in levy calculations! The appraisers5 values may be reduced or the ollo,in" reasons6 P P P P '&( Taxpayer 1ppeals $estroyed Property Cxemptions .urrent (se Pro"rams Ta%payer ppeals
1ll taxpayers have the ri"ht to appeal their values! There are t,o issues upon ,hich to base an appeal6 -10 The value placed on the property is not correct! -20 The value placed on the property is not e8uitable ,ith values placed on comparable properties! Ealues on property are based on mar)et prices -mar)et value0! State la, re8uires assessors to value all taxable property at !! percent of its true and fair mar"et value# based on the hi"hest and best use o the property! Mar)et value is the amount o money that a ,illin" and unobli"ated buyer is ,illin" to pay a ,illin" and unobli"ated seller! To prove that the appraised value is not correct' the taxpayer must present sales o similar properties and sho, that the assessor has valued the property at somethin" other than mar)et value! Ealues on property should be e8uitable on comparable properties throu"hout a nei"hborhood! To prove that the values are not e8uitable' the taxpayer ,ould present values o similar properties and sho, that the assessor has valued the property un airly or ine8uitably! There are three paths o appeals6 -10 Most issues can be resolved by tal)in" ,ith the people in the assessorJs o ice! They are pro essionals ,ho ta)e pride in their ,or)! They appreciate in ormation about property and values that the taxpayer can brin" to their attention! 20
September 2013
-20 & there is still a disa"reement about value a ter tal)in" ,ith sta in the assessorJs o ice' the second level o appeal is the administrative appeal process throu"h the county board o e8ualiIation -2OC0! Taxpayers must ile their appeal by Kuly 1 or ,ithin 30 days o the date on the noti ication o a chan"e -revaluation notice0 in assessed value! The county le"islative authority may extend the deadline to :0 days! $ecisions by the county board o e8ualiIation can be appealed to the State 2oard o Tax 1ppeals i the taxpayer is not satis ied ,ith the county boardJs decision! 4inally' i a taxpayer is not satis ied ,ith the State 2oard o Tax 1ppealsJ decision -in a ormal hearin"0' the decision could be appealed to superior court! -30 The third path o appeal re8uires payin" the tax under protest and ilin" a re und action in court! ?ere are the important thin"s to remember about appealin" values6 -10 taxpayers must ile a timely appeal' -20 they must have evidence that supports mar)et value' and -30 they must appeal to the local 2OC by Kuly 1 or 30 days rom the date on the revaluation notice -:0 days in counties ,here the le"islative authority has extended the ilin" date0! The taxpayer may use any or all o the three approaches! '&, +estroyed Property
1ll taxpayers have the ri"ht to re8uest a reduction o value due to destroyed property! The assessorJs o ice has orms to complete or property that has been destroyed in ,hole or part in the last 3 years! $estroyed property abatement or re und is discussed in chapter D<!>0 %./! '&. !%emptions
1ll taxpayers have the ri"ht to apply or any exemption or ,hich they 8uali y' includin"6 P Senior citiIen P $isabled citiIen P ?ead o amily P ?ome improvement P Bonpro it P ?istoric property P Sprin)ler systems in ni"htclubs P /ido,7/ido,er o veteran
The assessorJs o ice has )no,led"eable people ready to explain ho, to "et the bene it o these exemptions! The nonpro it exemption is administered by the $epartment o %evenue -$O%0 and is available to certain properties used by nonpro it or"aniIations or purposes the Le"islature has selected or exemption! '&/ Current Use ssessments
Taxpayers may apply or special reduced valuations or their property that 8uali ies under the Open Space Taxation 1ct! The 1#>0 act encoura"es property o,ners to continue usin" their property or open space land' arm and a"ricultural purposes' or "ro,in" and harvestin" timber 21
September 2013
-less than 20 acres0! & their application is approved at the county level' the property taxes ,ould be based on a reduced valuation o those properties as lon" as they meet the appropriate criteria! The act states that it is in the state5s best interest to maintain' conserve' and preserve these types o lands! 4orest lands -20 acres or lar"er0 also receive a reduced valuation ,hen used or "ro,in" and harvestin" timber! The land is "raded and valued exclusive o the value o the timber! The timber standin" on these lands is not sub3ect to property tax! &nstead' the timber is sub3ect to an excise tax ,hen harvested! '&2 Levy Calculations
To calculate levies' irst reduce each parcelJs Lappraised valueL by any taxpayer exemptions or appeals to arrive at the Ltaxable value!L Most o the items in the L2C4O%C NO( ST1%TL chec)list at the end o this chapter concern these reductions! The levy cler) needs to trac) the amount o reduction in some o the cate"ories or reports to the $epartment o %evenue! Once the taxable value o the parcels is established' ,e have completed hal o the process or calculatin" levies! Bo, ,e are ready to loo) at the taxin" districts and their bud"ets! '&3 Ta%ing +istricts and Ta% Code reas 9TC s:
To most taxpayers' taxin" districts are6 P P P P P 4ire $istricts Mos8uito $istricts Schools .ounties .ities P P P P Ports ?ospital $istricts Par) $istricts Public (tility $istricts -P($s0
To a person steeped in the ins and outs o our levy system' the true nature o a taxin" district is best described by Lbud"etsL and LpuIIle pieces on a levy map!L This is a point ,here the simple process outlined in the introduction to this chapter be"ins to "et complicated! Taxpayers' parcel value' taxin" districts' and bud"ets are all relatively clear' but ,hat does LpuIIle pieces on a levy mapL meanQ /hat do they have to do ,ith our "SIMPLE LEVY PROCESS?" &t is easy to calculate one personJs tax or one taxin" district usin" the "SIMPLE LEVY PROCESS." To calculate tax or 10'000 taxpayers and 100 taxin" districts usin" the simple process is a little more complicated! LetJs loo) at the "SIMPLE LEVY PROCESS." &n calculatin" the tax rate or the taxin" district' the process said6
T$% A&'()T '* &')%+ APPR',%- *'R T$% TA./)0 -/STR/CT /S -/,/-%- B+ T$% ,AL(% '* ALL T$% TA.PA+%RS1 PARC%LS /) T$% -/STR/CT
The problem is t,o= old6 22
September 2013
-10 -20
Ono,in" ,hich parcels are in ,hich district! Since each parcel is in several districts' ,e ,ould be re8uired to sum each parcel many times!
To allo, the assessors5 o ices to operate in a more e icient manner' tax code areas -puIIle pieces on a levy map0 are created and used in the Lreal levy process!L Tax code areas and levy maps solve both the problem o matchin" parcels to districts and the problem o multiple summations per district! To visualiIe a levy map and the tax code areas' thin) o a rectan"ular piece o paper as bein" the map o a county! &n our %ectan"le .ounty' there are our school districts! $ra, a horiIontal line and a vertical line that divide our %ectan"le .ounty into our e8ual 8uarters! /e also have a ,ell laid out to,n that has boundaries o a per ect circle -.ircle .ity0 ri"ht in the middle o the county! 4inally' ,e have a mos8uito problem in hal o our %ectan"le .ounty! 1 mos8uito district ,as ormed and its boundary is a dia"onal line rom the bottom le t corner to the top ri"ht corner o %ectan"le .ounty! TA./)0 -/STR/CTS 2 %ectan"le .ounty .ounty %oad .ircle .ity (p Le t School (p %i"ht School Lo Le t School Lo %i"ht School Mos8uito $istrict R R R R R R R R R R 3 R R R R R R R R R R R R R R R R R 4 R TA. C'-% AR%AS 5 R 6 R 7 R R R R R 8 R 9 R ! R R R 2 R R
Our levy map no, consists o many di erently shaped pieces that are de ined by the borders o the taxin" districts! Cvery piece on the map belon"s to the county taxin" district! Cvery piece inside the circle belon"s to the city taxin" district! 1ll parcels in the upper ri"ht 8uarter o the county belon" to the same school district! The upper le t 8uarter o .ircle .ity consists o parcels that are in the county' in the upper le t school district' and in the city! The lo,er le t 8uarter o .ircle .ity belon"s to a di erent school district and a mos8uito district as ,ell as the county and city! Cach piece inside the map represents a uni8ue combination o taxin" districts and is called a tax code area! The county needs to )eep trac) o all taxin" district boundaries! 1ll chan"es are sent to the /ashin"ton State $epartment o %evenue! The $epartment )eeps trac) o levy maps or every district in every county in the ,hole state! Bumbers are assi"ned to each tax code area! The assessorJs o ice )eeps trac) o the parcels by tax code area numbers! & ,e need to )no, ,hat taxin" districts "et value rom a particular parcel' ,e can loo) up the tax code area that the parcel is in and see ,hat districts it represents! /e only have to sum the parcel values to its tax 23
September 2013
code area once! /hen ,e need to )no, the sum o all the value or a particular school district' ,e add the value or each tax code area that ma)es up the district! /hen ,e calculate the tax rates or all the districts' ,e only need to sum the rates that ma)e up each tax code area to "et the combined rate or all its parcels! This ma)es our lives much easier! The LSimple Levy ProcessL is still validM ho,ever' the Lreal ,orldL o levies has this extra layer o tax code areas! Tax code areas allo, us to combine the in ormation about parcel values and tax district bud"ets in an easier' more e icient manner! 1t irst "lance' these puIIle pieces appear to ma)e thin"s more complicated' but tax code areas are our L riends!L /ith the help o tax code areas' ,e can "et the total o the value o all parcels in a taxin" district! Since taxin" districts are allo,ed by la, to collect a speci ic tax rate on the total value in their district to do their business' they use this data to prepare their bud"ets! 2ecause taxin" district boundaries are so important to tax code areas' a lot o rules have been established to "ive "uidelines to the assessorJs o ice! The ollo,in" section covers these rules and ho, the districts chan"e their boundaries! & you are not concerned ,ith taxing district b !ndaries# you may ,ish to s)ip this next section and "o to taxing district b!dgets. '&4 Ta%ing +istrict ;oundaries
Ono,in" ,hen a ne, taxin" district is created or i a taxin" district5s boundary lines chan"ed is a very important part o calculatin" the levy limitations! $istrict boundaries must be established by a certain date in order or the taxin" district to levy in the ollo,in" year! & the deadlines are met' the tax impact -receipts0 ,ill be received in the next tax year ollo,in" establishment! & the deadlines are not met' the impact -receipts0 ,ill not be received in the tax year! The three dates to ,atch are 1u"ust 1' September 1' and October 1! 1ll taxin" districts,ith the exception o ne,ly created port districts' re"ional ire protection service authority districts' school districts that annex or receives territory rom a inancially insolvent school district' and mos8uito districtsmust have their boundary lines established by 1u"ust 1 i they ,ish to levy unds in the ollo,in" year! Be,ly created port districts and re"ional ire protection service authority districts' i coterminous ,ith another taxin" district or districts' must have their boundary lines established by October 1 to levy in the ollo,in" year! & the boundary lines are not coterminous ,ith another district' they must have their boundary lines established by 1u"ust 1 to levy in the ollo,in" year! Mos8uito districts must have their boundary lines established by September 1 to levy in the ollo,in" year! School districts that annex or receive territory rom a inancially insolvent school district must be established on September 1 o the year in ,hich a levy is to be made or the enlar"ed school district! 2ecause o the importance o boundary dates' ,e have included the %./s that apply! 2e sure to chec) or any revisions to the %./s i you are ,or)in" on levy boundaries! RC" #$.%&.%'% Taxing district b !ndaries ( Estab)is*+ent ( !(a! "xcept as provided in (b! and (c! of this subsection ( !, for the purposes of property taxation and the levy of property taxes, the boundaries of counties, cities, and all other taxing districts shall be the established official boundaries of such districts existing on the first day of August of the year in which the property tax levy is made. 2<
September 2013
(b! The boundaries for a newly incorporated port district or regional fire protection service authority shall be established on the first day of (ctober if the boundaries of the newly incorporated port district or regional fire protection service authority are coterminous with the boundaries of another taxing district or districts, as they existed on the first day of August of that year. (c! The boundaries of a school district that is re$uired to receive or annex territory due to the dissolution of a financially insolvent school district under )*+ %,A.- ..%%. must be the established official boundaries of such districts existing on the first day of /eptember of the year in which the property tax levy is made. (%! 0n any case where any instrument setting forth the official boundaries of any newly established taxing district, or setting forth any change in the boundaries, is re$uired by law to be filed in the office of the county auditor or other county official, the instrument shall be filed in triplicate. The officer with whom the instrument is filed shall transmit two copies of the instrument to the county assessor. (-! 1o property tax levy shall be made for any taxing district whose boundaries are not established as of the dates provided in this section. 2%3 % c ,4 5 67 %33, c ,4 5 .3 78
84.!9.!37 Sc* ) district b !ndary c*anges. "ach school district affected by a transfer of territory from one school district to another school district under chapter %,A.- . )*+ shall retain its preexisting boundaries for the purpose of the collection of excess tax levies authori9ed under )*+ ,:..%.3.- before the effective date of the transfer, for such tax collection years and for such excess tax levies as the state board of education may approve and order that the transferred territory shall either be subject to or relieved of such excess levied, as the case may be. &or the purpose of all other excess tax levies previously authori9ed under chapter ,:..% )*+ and all excess tax levies authori9ed under )*+ ,:..%.3.- subse$uent to the effective date of a transfer of territory, the boundaries of the affected school districts shall be modified to recogni9e the transfer of territory subject to )*+ ,:.3;.3-3! '&#< Ta%ing +istrict ;udgets
To receive their taxes' the taxin" districts must submit a bud"et to the county le"islative authority -i!e!' county commissioners or county executive0! The bud"et is one o the limitations on taxation' althou"h there are la,s that limit the taxin" districtsJ rates to protect the taxpayer! & the commissioners o the district can provide the necessary services ,ithout taxin" the ull amount' then the taxpayersJ burden is reduced! -The
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September 2013
assessorJs o ice applies the various limits to each taxin" district and lo,ers their bud"et until the limits are reached! These rate limitations are discussed ully in a ollo,in" section!0 '&## +istrict ;udget +ates %./ 3:!<0!0;0 re8uires the county auditor to submit preliminary bud"et to the county commissioners on or be ore the irst Tuesday in September! The assessor reports preliminary values to taxin" districts! .ommissioners adopt a bud"et on the irst Monday in October -%./ 3:!<0!0>0' 3:!<0!0D0' and 3:!<0!0#00! 2ud"et hearin"s may be held the irst Monday in $ecember -%./ 3:!<0!0>10! This is the last day or cities and other taxin" districts to ile their bud"ets ,ith the county commissioners -%./ D<!;2!0200! 2y this date' the county commissioners must certi y to the county assessor the amount o taxes levied or county purposes and the amount o taxes levied or each taxin" district -%./ D<!;2!0>00! 1ny other taxin" district authoriIed to levy directly must also certi y to the county assessor the amount o taxes levied -%./ D<!;2!0>00!
Septem:er; Septem:er 5; 'cto:er;
)ovem:er 3!; )ovem:er 3!;
/e have come ull circle! /e started ,ith the taxpayers! /e sa, ho, their parcel values and the taxin" districtsJ bud"ets interact in the levy process! /e loo)ed at the ri"hts taxpayers have to reduce their taxable value! /e have discussed taxin" districts and ho, the puIIles o tax code areas ,or) to ma)e the calculations easier! 4inally' ,e sa, ho, the bud"ets o the taxin" districts are limited to protect the all=important taxpayer! &n ollo,in" sections' the levy process ,ill be loo)ed at in much "reater detail! 1s the topics become more involved and complicated' you may be"in to eel li)e a small animal cau"ht in the constrictin" coils o a headless' unendin" bureaucratic reptile! 1t that time' it may help to read this chapter a"ain! The basics o THE SIMPLE LEVY PROCESS can )eep thin"s in perspective! %ememberin" the basics can )eep the claustrophobia do,n ,hen the coils start constrictin" '&#' ssumed =no$ledge for Ne$ Levy People
This inal section o this chapter covers a e, o the concepts that 3ust donJt it into any other part o this manual and a list o thin"s that need to be done be ore startin" the levy process! These are the thin"s that everyone ,ho has ever done a levy assumes are common )no,led"e! Preliminary Levy %stimates 2ecause o the taxin" districtsJ need or bud"et in ormation be ore the inal calculation o values' most assessorJs o ices produce a preliminary estimate o values and tax receipts in September o each year! This preliminary computer run usually uses last yearJs values or state=assessed properties' personal property' and exemptions since the current yearJs i"ures are not al,ays available! 2:
September 2013
<*ree=e< Once all elements are inaliIed and the actual levy process is started' many assessorsJ o ices L reeIeL or stop processin" any more chan"es to certi ied values until a ter the levy process is inished! State>Assessed ,alues Properties that cross county boundaries -telephone' po,er' "as distribution' railroad' etc!0 are assessed by the state! 1ccurate levy i"ures cannot be calculated until all values' includin" the state=assessed values' are available! /hen calculatin" levies' it is important to have all preliminary ,or) done so the levy process can proceed ,ithout delay ,hen the state=assessed values are received! &ncreases in utility values rom year to year must be trac)ed or the levy limit calculation' ,hich is discussed later in this manual! Assessment +ear?Tax +ear To complicate thin"s a bit or laypersons' the tax system does not use normal years or processin"! &n act' ,e use three di erent years! There ,ere simple explanations as to ,hy these years have become necessary or the computation o taxes' but they have been or"otten years a"o! &t is beyond the scope o this manual to present the explanations or these yearsM ho,ever' it is necessary to be a,are o their implications! The three years are current year' assessment year' and tax year! P P P The c!rrent year is the re"ular calendar year! The tax year is the year taxes are due! The assess+ent year is the year that the value ,as determined or the tax year! 2y la,' the value o property on Kanuary 1' 2013' is the value or the assessment year 2013! &n assessment year 2013' the assessorJs o ice determined the value o property or taxes due in tax year 201< -assessment year 2013 or tax year 201<0!
)e@ Construction The value o ne, construction in each taxin" district must be trac)ed or the levy limit calculation' discussed later in this manual! 2ecause not all increase in value is ne, construction' it must be trac)ed separately rom increases in value due to revaluation! Be, buildin"s are treated di erently than old buildin"s! 4irst' all property' except ne, construction' is appraised at its value on Kanuary 1 o the 1SSCSSMCBT NC1% and is listed on the tax roll by May 31! Be, construction' ho,ever' is appraised at its value on Kuly 31 o the 1SSCSSMCBT NC1% and must be listed by 1u"ust 31 o the 1SSCSSMCBT NC1%! Be, construction is closely lin)ed to improvements needin" buildin" permits! (j! <0mprovement< means any valuable change in or addition to real property, including the subdivision or segregation of parcels of real property or the merger of parcels of real property. /1. <;D=1#=00;-30
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September 2013
The ABefore +ou StartB Chec"list 2ecause o the many diverse elements that "o into the levy process' it is help ul to ma)e sure each element is completed and ready to be included! The ollo,in" list outlines most o these elements and "ives a brie explanation as to ho, they it into the process! /e have divided the elements into t,o sections6 parcel and district! The number one rule is -'(BL%>C$%CC %,%R+T$/)0DD Ta)e nothin" or "rantedM start rom scratch! 2e sure to chec) or any revisions to the %./s or /1.s! Parcel Level %lements 1 lot o parcel value comes rom state=assessed property appraised by the $O%! /ithout these' you really canJt do the calculations! 2e sure to compare the values rom last year! & you are a small county' it is possible to revie, on a parcel=by=parcel basis! Lar"e counties should loo) at the totals by tax code area! The $O% has a "ood bunch o people' but they are human! -'(BL%>C$%CCD The reduction rom the appraised value o parcels to their taxable value must be completed be ore the levy calculations can start! $ouble=chec) ,ith the board o e8ualiIation to be sure that you have received all the corrections! So bac) to your iles! ?o, many appeals can you account orQ -'(BL%>C$%CCD Oh' is there a very lar"e taxpayer ,ho appealed to the State 2oard o Tax 1ppealsQ $oes the di erence bet,een the taxpayerJs value and the assessorJs value exceed T o 1 percent o the total assessed value o the property in the countyQ & it does' you have to reduce the taxable value o the a ected tax code areas -%./ D<!;2!01D0! This is to reduce any inancial burden to re und those tax dollars i the taxpayer prevails! %xemptions and Reduced Assessments E-ou:le>Chec" %ach 'neDF Seniors7$isabled Bonpro it ?ead o 4amily ?ome &mprovement .urrent (se and $esi"nated 4orest Lands -%emember the ne, applicationsreceived in 2011 processed in 2012 or tax year 2013!0 ?istorical Property
.hec) the %./s or any revisions re"ardin" eli"ibility! Those parcels that have multiple exemptions or partial exemptions need special attention! -'(BL%>C$%CCD $O% sends a list o all exempt property every year ! ! ! better di" it out! -'(BL%>C$%CC it a"ainst last yearJs exemptions' and -'(BL%>C$%CC that they ,ere input correctly this year! The appraisers said they ,ere done ,ith ne, construction values' but ,ere the values enteredQ -'(BL%>C$%CCD
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September 2013
-istrict Level %lements Once the parcel level elements are ready' the district totals can be addressed! 4irst' chec) the T1R .O$C 1%C1 M1P rom $O%! .ompare it to last year5s! &t should sho, all the annexations that occurred! -'(BL%>C$%CC that all the annexations are accounted or! Ma)e sure all the parcels have been chan"ed to re lect their ne, T1R .O$C 1%C1S! These must be updated irst! 1ny chan"es in boundaries may in luence the values summed to the taxin" district! The chan"es due to annexations are important to the levy limit and must be trac)ed or each district! Bo, ,e are ready to TOT1L T?C 1SSCSSC$ E1L(C 4O% C1.? $&ST%&.T! Loo) at last yearJs values ! ! ! can you account or the chan"esQ -'(BL%>C$%CCD TOT1L BC/ .OBST%(.T&OB 4O% C1.? $&ST%&.T' does it loo) ri"htQ -'(BL%> C$%CCD Tim:er Assessed ,alue ETA,F Timber assessed value is one o the many stran"e beasts in the levy process! (nder chapter D<!33 %./' standin" timber is exempt rom ad valorem property tax! &n place o the property tax is a harvest tax! Timber is taxed ,hen it is harvested! To be air' the state "ives some o this harvest tax bac) to some taxin" districts as value to reduce the levy rate! $O% provides each assessor ,ith county T1E and estimates o the number o acres available or timber harvestin" or each county and taxin" district! -'(BL%>C$%CCD 1 discussion o T1E and ho, to calculate district T1E appears later in this manual! -/STR/CT B(-0%TS P P P P P P School .ounty .ity .riminal Kustice 4ire %e"ional 4ire Protection Service 1uthority P P P P P P P Mos8uito ?ospital Port Par) .emetery Library P($
1re you sure you have all the district bud"etsQ -'(BL%>C$%CCD They are all supposed to be in by Bovember 30' but are theyQ &t may not hurt to chec) ,ith the auditor to ma)e sure that all bud"et re8uests have been or,arded to you! 2ud"ets are approved by the county le"islative authorityM "o loo) on their des)' too! Sometimes bud"ets ,ind up in the stran"est places! Bo, that you have all the taxin" districtsJ bud"ets' are they correctQ Suess ,ho "ets to -'(BL%>C$%CC themQ .hec) ,ith the auditor a"ain to ma)e sure that one o the cities or ire districts didnJt pass a levy t,o years a"o that may ta)e e ect this year! -&t happens' especially special levies or ne, ire truc)s!0 Or maybe there is a t,o=year MHO levy or the school district that has a ne, amount to be collected in the second year! -'(BL%>C$%CCD
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September 2013
&t is in your best interest to scan the election results sheets and' better yet' re8uest a copy or your levy iles! /ith any luc)' by this time you have about three=8uarters o the bud"ets you need! $onJt despairM "o to your last yearJs levy ile ,here you -or your sainted predecessor0 ,rote do,n the names and phone numbers o the secretaries or all the taxin" districts! Sometimes a "entle reminder is needed! 2etter no, than ,hen they come in May to in8uire about the tax dollars they thou"ht ,ere bein" collected or them! $onJt or"et the 3oint districts ,e have ,ith the counties next door! One o you has to i"ure the levy or the other' but both o you need to have the bud"et in ormation and parcel values on hand! -'(BL%>C$%CCD 1ny re und leviesQ -'(BL%>C$%CCD Bo, ,e can catch all those special assessment districts li)e ,eed' irri"ation' draina"e' mos8uito' and ,hatever else there mi"ht be! $id the local ,eed board chan"e the per acre assessmentQ -'(BL%>C$%CCD $id ,e chan"e the rate to compensate or the chan"es in the ire patrol assessment rom $epartment o Batural %esourcesQ -'(BL%>C$%CCD -1re you be"innin" to eel the coils slip around you and s8ueeIeQ0 /here is that State School Levy sheet you "ot rom $O%Q The state should have sent one! There are airly important numbers on it! Bo, is a "ood time to thin) about cross=trainin" and in=depth expertise! Send t,o people to the Levy School! 1 ter all' ,ho ,ill chec) our ,or)Q T,o pairs o eyes can be really help ul or catchin" mista)es ! ! ! and it is a "ood ,ay to -'(BL%>C$%CCD & you have ollo,ed these simple steps' you can start the levy calculations! %emember' it is 3ust a simple mathematical computation rom no, on ! ! ! ri"ht@@@ 1ll you have to do is ollo, the rules! /&P'RTA)T -AT%S; -ecem:er !; Ganuary 5; Last day citiIens may appeal levies -or 10 days a ter levies are set0! Last day to send completed levies and tax roll to treasurer! L%,/%S AR% -')%D
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September 2013
CH PT!" ( Types of Levies

(&# "egular Property Ta% Levies %e"ular property tax levies are "enerally considered to be those levies that are sub3ect to the statutory limitations described belo, in %./ D<!;2!0<3! 1s lon" as the levy amounts remain ,ithin the rate limits speci ied by la, and do not exceed the limitations that have been imposed on levy "ro,th' the taxin" district o icials ma)e the bud"et decisions and determine the siIe o the property tax levy! Most *re"ular+ property tax levies do not re8uire approval o the voters! The ollo,in" statutes are relevant to all re"ular levies and should be revie,ed alon" ,ith the statutes speci ically enacted or a particular type o re"ular levy! /e re erence the more speci ic statutes in the summaries o levy types that ollo,! #$.%$.,$% "Reg!)ar pr perty taxes-" "reg!)ar pr perty tax )e.ies." The term <regular property taxes< and the term <regular property tax levy< shall mean a property tax levy by or for a taxing district which levy is subject to the aggregate limitation set forth in )*+ ,:..%.3:- and ,:..%.3.3, as now or hereafter amended, or which is imposed by or for a port district or a public utility district. 2 ;6- st ex.s. c ;. 5 ,,8 #$./0.%$' Li+itati ns !p n reg!)ar pr perty tax )e.ies. +ithin and subject to the limitations imposed by )*+ ,:..%.3.3 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named shall be as follows= ( ! >evies of the senior taxing districts shall be as follows= (a! The levy by the state shall not exceed three dollars and sixty cents per thousand dollars of assessed value adjusted to the state e$uali9ed value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools7 (b! the levy by any county shall not exceed one dollar and eighty cents per thousand dollars of assessed value7 (c! the levy by any road district shall not exceed two dollars and twenty?five cents per thousand dollars of assessed value7 and (d! the levy by any city or town shall not exceed three dollars and thirty?seven and one?half cents per thousand dollars of assessed value. @owever any county is hereby authori9ed to increase its levy from one dollar and eighty cents to a rate not to exceed two dollars and forty?seven and one?half cents per thousand dollars of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed four dollars and five cents per thousand dollars of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy. (%! The aggregate levies of junior taxing districts and senior taxing districts, other than the state, shall not exceed five dollars and ninety cents per thousand dollars of assessed valuation. The term <junior taxing districts< includes all taxing districts other than the state, counties, road districts, cities, towns, port districts, and public utility districts. The limitations provided in this subsection shall not apply to= (a! >evies at the rates provided by existing law by or for any port or public utility district7 (b! excess property tax levies authori9ed in Article A00, section % of the state *onstitution7 (c! levies for ac$uiring conservation futures as authori9ed under )*+ ,:.-:.%-37 (d! levies for emergency medical care or emergency medical services imposed under )*+ ,:..%.34;7 (e! levies to finance affordable housing for very low?income housing imposed 31
September 2013
under )*+ ,:..%. 3.7 (f! the portions of levies by metropolitan par' districts that are protected under )*+ ,:..%. %37 (g! levies imposed by ferry districts under )*+ -4..:. -37 (h! levies for criminal justice purposes under )*+ ,:..%. -.7 (i! the portions of levies by fire protection districts that are protected under )*+ ,:..%. %.7(j! levies by counties for transit?related purposes under )*+ ,:..%. :37 and ('! the protected portion of the levies imposed under )*+ ,4. .. 43 by flood control 9one districts in a county with a population of seven hundred seventy? five thousand or more that are coextensive with a county. There are also a number o re"ular levies that do need voter approval rom time to time! These are listed in summaries ollo,in" the non=voted re"ular levies! Typically' they are sub3ect to the same limitations as other re"ular levies! Levies or a ordable housin"' criminal 3ustice' emer"ency medical services' and others are authoriIed or districts that see the need or these special services in their area! These levies re8uire voter approval to start levyin" or a set number o years' o ten : to 10 years! /hen the initial levy term expires' voter approval is re8uired a"ain to rene, the levy at a ne, level proposed by district o icials!
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September 2013
(&#&# Non>voted "egular Levies RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Cemetery -istrict :D!;2!2#0 and :D!;2!310 -%e"ular0' D<!;2!0;2 -Cxcess0 F0!112;7F1'000 1ssessed Ealue %e"ular Kunior Levy Limit Statutory %ate F;!#0 $istrict 2ud"et Seneral 1U 2oard o .emetery $istrict .ommissioners! The board consists o 3 commissioners' ,ho are elected at lar"e or := year' sta""ered terms! To establish and operate cemeteries! Bone!
Purpose; )otes;
City -isincorporation -istrict RCW; 3;!0>!1D0 &aximum Statutory Levy Rate; F0!;07F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Senior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U %xcess Levies Authori=ed; Bone 0overning Body; The elected receiver! -%./ 3;!0>!120 and 3;!0>!1300 Purpose; To extin"uish prior obli"ations! )otes; Bone!
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September 2013
(&#&# Non>voted "egular Levies City 0eneral Levy -istrict -1nnexed to a ire or library district0 RCW; D<!;2!0<3 -%e"ular0' D<!;2!0;2 -Cxcess0 3;!02!130' 3;!02!1D0' 3;!02!210' 3;1!01!020' 3;1!01!030 &aximum Statutory Levy Rate; F3!:07F1'000 1ssessed Ealue plus an additional F0!22; or iremen5s pension und i applicable less amount o levy made by ire or library district Type of Levy; %e"ular Type of -istrict; Senior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; .ity .ouncil Purpose; Seneral city expenses! )otes; 1lso see Carmar)ed 4unds section or unds that come out o the cityJs levy! & a city is annexed to either a ire -%./ ;2!0<!0D10 or a library district -%./ 2>!12!3#00' they are allo,ed to levy up to F3!:0' less the actual re"ular levy made by the ire or library district! & the city has a iremen5s pension und' the F!22; rate is added to the city5s F3!:0 maximum statutory levy rate!
3<
September 2013
(&#&# Non>voted "egular Levies City 0eneral Levy -istrict -/ithout annexation to a ire or library district0 RCW; D<!;2!0<3 -%e"ular0' D<!;2!0;2 -Cxcess0 3;!02!130' 3;!02!1D0' 3;!02!210' 3;1!01!020' 3;1!01!030' CSS2 :<>0 -2ene it 1ssessment .har"e0V &aximum Statutory Levy Rate; F3!3>;7F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Senior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; .ity .ouncil Purpose; Seneral city expenses! )otes; 1lso see Carmar)ed 4unds section or unds that come out o the cityJs levy! & a city is annexed to either a ire -%./ ;2!0<!0D10 or a library district -%./ 2>!12!3#00' they are allo,ed to levy up to F3!:0' less the actual re"ular levy made by the ire or library district! & the city has a iremen5s pension und' the F!22; rate is added to the city5s F3!3>; maximum statutory levy rate! VTo enhance ire protection services' the city or to,n may issue the bene it char"e i they are annexin" or' since 200:' has annexed all or part o one or more ire protection districts!
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September 2013
(&#&# Non>voted "egular Levies County Current %xpense -istrict -Seneral Levy0 RCW; 3:!<0!0#0 and D<!;2!0<3 -%e"ular0' D<!;2!0;2 -Cxcess0 &aximum Statutory Levy Rate; F1!D07F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Senior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; .ounty .ommissioners Purpose; Seneral county expenses! )otes6 Levy rate may be raised up to F2!<>;7F1'000 1E' i the total levies or both the county and any road district ,ithin the county do not exceed F<!0;7F1'000 1E' and no other taxin" district has its levy rate or amount reduced as a result o the increased county levy rate or amount! The combined levy cannot exceed the levy limit! -See Carmar)ed 4unds' EeteranJs %elie ' and Mental ?ealth!0 RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; County Road -istrict 3:!D2!0<0 and D<!;2!0<3 -%e"ular0' D<!;2!0;2 -Cxcess0 F2!2;7F1'000 1ssessed Ealue %e"ular Senior Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U Seneral and 2ond .ounty Le"islative 1uthority Cstablishin"' layin" out' constructin"' alterin"' repairin"' improvin"' and maintainin" county roads' brid"es' and ,harves! See %./ D<!;2!0<3 or re8uired decreases!
)otes;
3:
September 2013
(&#&# Non>voted "egular Levies RCW; &aximum Statutory Levy Rate; County *erry -istrict 3:!;<!130 -%e"ular0' 3:!;<!130 -Cxcess0 F0!>;7F1'000 1ssessed Ealue -counties ,ith a population o less than 1!; million0 O% F0!0>;7F1'000 1ssessed Ealue -counties ,ith a population o 1!; million or more0 %e"ular Kunior Levy Limit Statutory %ate 1U $istrict 2ud"et Seneral .ounty Le"islative 1uthority To provide passen"er=only erry service! Only available in a county ,ith a population over one million and @ith a :oundary on Puget Sound.
Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes;
County Transit -istrict RCW; D<!;2 S2 ;<33 Section ; -%e"ular0 &aximum Statutory Levy Rate; F0!0>;7F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Kunior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et 1U %xcess Levies Authori=ed; Seneral 0overning Body; .ounty Le"islative 1uthority Purpose; Cxpandin" State %oute ;20 and transit=related purposes! )otes; The county must have a population o 1!; million or more to ma)e this levy!
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September 2013
(&#&# Non>voted "egular Levies *ire Protection -istrict RCW; ;2!1:!130 -%e"ular0' ;2!1:!1<0 -%e"ular0' ;2!1:!1:0 -%e"ular A 1 4TC0' D<!;2!12; -Protection rom proration0' and D<!;2!130 -Cxcess0 &aximum Statutory Levy Rate; F0!;07F1'000 1ssessed Ealue F0!;07F1'000 1ssessed Ealue F0!;07F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Senior7Kunior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; Three commissioners - ive i ull=time paid' ire department0' six=year' sta""ered terms! Purpose; To eliminate ire haIards and protect li e and property outside o incorporated cities and to,ns except ,here such cities and to,ns have been annexed into the district! )otes; &n 2002' a constitutional amendment ,as adopted authoriIin" multi=year excess levies or ire protection districts! 1s o 200; le"islation' ire districts may impose up to F0!2;7F1'000 1E outside o the F;!#0 limit i that amount ,ould be prorated under %./ D<!;2!01030-b0-v0! & protected rom F;!#0 proration' the amount is sub3ect to early prorationin" under the constitutional 1 percent limitation! Cven thou"h the three F0!;0 levies are addressed in separate statutes' they are treated as one levy ,hen calculatin" the levy limit! Boti ication to the assessor5s o ice that a ire district has a ull=time paid employee automatically chan"es the district5s statutory maximum levy limit rom F1!00 to F1!;0 per thousand dollars assessed value! The district5s levy is not automatically increased to F1!;0 per thousand dollars assessed value' unless this is the lesser o all levy limits! & the district levies a bene it assessment char"e they cannot levy the third F0!;0 levy!
3D
September 2013
(&#&# Non>voted "egular Levies Pu:lic (tility -istrict RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; ;<!1:!0D0 F0!<;7F1'000 1ssessed Ealue %e"ular Levy Limit Bone 1 commission o three members in three commissioner districts and ive members in ive commissioner districts! Six=year' sta""ered terms or commissioners' other than commissioners at lar"e! 4our=year sta""ered terms or commissioners at lar"e! To conserve ,ater and po,er resources and to supply public utility service' includin" ,ater and electricity or all uses! Seneral levy is exclusive o SO bond payments!
Purpose;
)otes;
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September 2013
(&#&# Non>voted "egular Levies Regional *ire Protection Service Authority RCW; ;2!2:!030 -4ormation0' ;2!2:!0;0 -Service Plan0' ;2!2:!0:0 -Service Plan Eote0' ;2!2:!1<0 -Levy7Cxcess72onds0' ;2!2:!220 -2ene it .har"es0' and D<!;2!0<< -Limits0 &aximum Statutory Levy Rate; F0!;07F1'000 1ssessed Ealue F0!;07F1'000 1ssessed Ealue F0!;07F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Senior7Kunior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; 1s determined by the voted plan' consistin" only o elected o icials! Purpose; To improve emer"ency response' share responsibility or ire protection amon" "overnment entities' "ain e iciencies in re"ional ire protection service delivery' and address critical ire protection pro3ects and emer"ency services! )otes; T,o or more ad3acent ire protection 3urisdictions may 3oin to"ether to orm a re"ional authority! To impose a levy or bene it char"es under chapter ;2!2: %./' the re"ional authority must develop a service authority plan that is approved by a ma3ority o the voters! The amount levied by the re"ional ire protection service authority must be deducted rom the statutory rate o the other taxin" districts involved in this taxin" district! 4or example' i a city and a ire district create a re"ional district' the levy amount or the re"ional district is deducted rom the F3!3>; statutory rate - or a city ,ith no annexations0 and rom the F1!00 statutory rate - or a ire district ,ith no ull=time paid employees0! 4ire districts' cities' to,ns' port districts' &ndian tribes' and municipal airports may participate in a re"ional ire service protection district!
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September 2013
(&#&# Non>voted "egular Levies RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; $orticultural -istrict 1;!0D!2:0' 1;!0D!2>0' and 1;!0#!131 Bo F limit7F1'000 1ssessed Ealue %e"ular /ithin .ounty Levy Limits Bone .ounty Le"islative 1uthority To provide additional unds to meet the expense o inspectin" and disin ectin" nursery stoc)' ruits' ve"etables' horticultural or a"ricultural products' and horticultural premises! Levy comes out o county levy!
)otes;
County $ospital -istrict RCW; 3:!:2!0#0 &aximum Statutory Levy Rate; F0!;07F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Senior7Kunior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U /ithin .ounty Statutory %ate Levy Limit %xcess Levies Authori=ed; Bone 0overning Body; .ounty Le"islative 1uthority Purpose; To establish' provide' and maintain hospitals or the care and treatment o the indi"ent' sic)' in3ured' or in irm! )otes; Bone
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September 2013
(&#&# Non>voted "egular Levies Pu:lic $ospital -istrict RCW; >0!<<!0:0 -%e"ular0' D<!;2!0;2 -Cxcess0 &aximum Statutory Levy Rate; F0!;07F1'000 1ssessed Ealue WF0!2;7F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Senior7Kunior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; Three=member commission -can be increased to ive or seven0 ,ith sta""ered' :=year terms' elected rom desi"nated districts or at lar"e! Purpose; To o,n and operate hospitals and other health care acilities and provide hospital services and other health care acilities or the residents o such districts and other persons! )otes; 4or the Levy Limit calculation' the F!;0 and F!2; should be considered as one F!>; re"ular levy! The F!;0 and F!2; have di erent priorities in the pec)in" order or the F;!#0 and 1 percent limits! 4or more in ormation' please see the pec)in" order in either the Taxin" $istricts or Levy Limitations section! .h! >:' La,s o 2001 chan"ed bud"et dates or hospital districts' allo,in" public hearin"s to be held on or be ore Bovember 1;! ?o,ever' %./ D<!;2!020 still re8uires the bud"et to be iled ,ith the county le"islative authority by Bovember 30!
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September 2013
(&#&# Non>voted "egular Levies Land Conservation *utures Levy -istrict RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes; D<!3<!230 F0!0:2;7F1'000 1ssessed Ealue %e"ular Levy Limit Bone 2oard o .ounty .ommissioners To ac8uire open space land or ri"hts to uture development! This levy is in addition to that authoriIed by %./ D<!;2!0<3! &t is in addition to the county "eneral levy o F1!D0' and is not sub3ect to the F;!#0 a""re"ate limit! Li:rary -istrict -.ounty %ural0 2>!12!0;0 -%e"ular0' 2>!12!222 -2ond Cxcess0' and D<!;2!0;2 -Seneral Cxcess0 F0!;07F1'000 1ssessed Ealue %e"ular Senior7Kunior Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U Seneral and 2ond 4ive=member board o trustees appointed by the county le"islative authority or sta""ered' ive=year terms! -%./ 2>!12!1#00 To establish and maintain ree public libraries! Bone 1U
RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body;
Purpose; )otes;
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September 2013
(&#&# Non>voted "egular Levies Li:rary -istrict -&ntercounty %ural0 2>!12!1;0 -%e"ular0' 2>!12!222 -2ond Cxcess0' and D<!;2!0;2 -Seneral Cxcess0 F0!;07F1'000 1ssessed Ealue %e"ular Senior7Kunior Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U Seneral and 2ond .ounty le"islative authorities 3ointly appoint ive or seven trustees to sta""ered' ive or seven year terms! -%./ 2>!12!1300 To establish and maintain ree public libraries! The district determines the levy rate and certi ies the rate to the county le"islative authority! /hen calculatin" the increase in levy capacity due to state assessed utility value' be sure to compare the current year5s total state assessed utility value o the district to the prior year5s total state assessed utility value o the district to determine i there is an increase in assessment! $o not compare the state assessed utility value per county' and then sum the individual di erences or an increase or decrease in utility value or the district! Li:rary -istrict -&sland0 2>!12!<20 -%e"ular0' 2>!12!222 -2ond Cxcess0' and D<!;2!0;2 -Seneral Cxcess0 F0!;07F1'000 1ssessed Ealue %e"ular Senior7Kunior Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U Seneral and 2ond 2oard o trustees appointed by the county le"islative authority! -%./ 2>!12!<200 To establish and maintain ree public libraries! Bone
Purpose; )otes;
RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes;
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September 2013
(&#&# Non>voted "egular Levies Li:rary -istrict -%ural0 D<!;2!0:3 F0!;0W7F1'000 1ssessed Ealue %e"ular Senior7Kunior Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U Bone See .ounty or &ntercounty %ural To establish and maintain ree public libraries! Bone!
&etropolitan Par" -istrict RCW; 3;!:1!210 -%e"ular0' D<!;2!0;2 -Cxcess0 &aximum Statutory Levy Rate; F0!>;7F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Senior7Kunior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; 4ive elected commissioners ,ith six=year' sta""ered terms! Purpose; To mana"e' control' improve' maintain' and ac8uire par)s' par),ays' boulevards' and recreational acilities! )otes; )*+ -..4 .3 3 expanded where and how metropolitan par' districts may be created. 0t also drew a distinction between districts created before or after Ban , %33%, for purposes of prorationing under the C..;3 and D limitations. %3 >egislative 1ote E Any metropolitan par' district with a population greater than .3,333, in a county with a population of ,.33,333 or more may protect up to C3.%. of their levy outside of the C..;3 limitation with voter approval. The protected levy rate is subject to prorationing at different levels within the constitutional one percent limitation depending on the population of the metropolitan par' district and population of the county in which the district is located.
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September 2013
(&#&# Non>voted "egular Levies River /mprovement Assessment -4lood .ontrol Xone $istrict0 RCW; D:!1;!1:0 -%e"ular0' D<!;2!0;2 -Cxcess0 &aximum Statutory Levy Rate; F0!;07F1'000 1ssessed Ealue Type of Levy; %e"ular Type of -istrict; Kunior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; .ounty .ommissioners -%./ D:!1;!0;00 Purpose; To underta)e' operate' and maintain lood control pro3ects o special bene it to speci ic areas o the county! To protect li e and property rom lood,ater dama"e! 1batement o nuisances! )otes; The re"ular levy is sub3ect to an early proration' thus it ,ill not ta)e dollar rates a,ay rom other districts! The re"ular levy may also be levied' i dollar rates o other taxin" units are released! 4lood control Iones in a county ,ith a population o >>;'000 or more and ,hose boundaries are coextensive ,ith the county may protect up to F0!2; o their levy outside o the F;!#0 levy limitation! The protected rate is sub3ect to early prorationin" or elimination due to the constitutional one percent limit!
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September 2013
(&#&# Non>voted "egular Levies RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes; State Levy -istrict D<!;2!0<3 and D<!;2!0:; -%e"ular0 F3!:07F1'000 C8ualiIed Mar)et Ealue %e"ular Senior Levy Limit Statutory %ate 1U (pon .ourt Order State Le"islature To educate all children ,ithout distinction or pre erence on account o race' color' caste' or sex! The $epartment o %evenue is responsible or levyin" the state property tax or the support o the common schools! 2ecause o di erent assessment practices in the various counties' the assessed value o property in a county may not e8ual 100 percent o the true and air value o the property! To provide a uni orm base upon ,hich to impose the state property tax' the $epartment o %evenue e8ualiIes the assessed values o the various counties to true and air value!
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September 2013
(&#&# Non>voted "egular Levies Port -istrict RCW; &aximum Statutory Levy Rate; ;3!3:!020' ;3!3:!100' ;3!3:!0>0' ;3!<>!0<0 F0!<;7F1'000 1ssessed Ealue F0!<;7F1'000 1ssessed Ealue F0!<;7F1'000 1ssessed Ealue F0!<;7F1'000 1ssessed Ealue Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; %e"ular Levy Limit 2ond -%./ ;3!3:!0300 Three or ive member port commission ,ith commissioner districts' except in Oin" .ounty ,here commissioners are elected at lar"e! -%./ ;3!12!0100 To construct' ac8uire' and maintain harbor improvements' rail' or motor vehicle trans er and terminal acilities' ,ater trans er and terminal acilities' air trans er or terminal acilities' other stora"e and handlin" acilities! To ac8uire and construct toll brid"es' tunnels' and belt line rail,ays! To create industrial development districts and serve as their "overnin" body! %./ ;3!3:!020 is or "eneral purpose levies' %./ ;3!3:!0>0 is or dred"in"' canals' etc! -voter authoriIation is re8uired0' %./ ;3!3:!100 is or improvements or industrial and harbor development or up to 12 years' and %./ ;3!<>!0<0 can be levied only at the time o dissolution!
Purpose;
)otes;
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September 2013
(&#&' -oted "egular Levies RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; Afforda:le $ousing D<!;2!10; -%e"ular0 F0!;07F1'000 1ssessed Ealue %e"ular' Eoted Levy Limit Statutory %ate $istrict bud"et 1U 2allot Bone Earious 1 county' city' or to,n may impose this levy or each year up to 10 consecutive years to inance a ordable housin" or very lo,=income households! Eoter authoriIation is re8uired and the len"th o the levy is up to 10 years! & both a county and a city or to,n ,ithin the county impose this levy' the levy o the last 3urisdiction to receive voter approval must be reduced so that the combined total does not exceed F!;07F1'000 assessed value! Airport -istrict 1<!0D!2#0 F0!>;7F1'000 1ssessed Ealue %e"ular' Eoted Levy Limits Statutory %ate $istrict 2ud"et F;!#0 1U 2allot Bone The board o county commissioners or upon petition an elected three=member board o airport district commissioners! T,o=year' non=sta""ered terms! -%./ 1<!0D!3000 To establish and operate airports or other navi"ational acilities! Eoter authoriIation is re8uired!
)otes;
RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body;
Purpose; )otes;
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September 2013
(&#&' -oted "egular Levies City Transportation Authority Area RCW; 3;!#;1!100 -%e"ular0 and D<!;2!0;2 -Cxcess0 &aximum Statutory Levy Rate; F1!;07F1'000 1ssessed Ealue Type of Levy; %e"ular' voted Affecting Levy Limits; Levy Limit -Bot applicable to irst levy imposed0 1U F;!#0 $istrict 2ud"et Statutory %ate 2allot %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; .ity Transportation 1uthority Purpose; To pay all or any part o the cost o ac8uirin"' desi"nin"' constructin"' e8uippin"' maintainin"' or operatin" public monorail transportation acilities or contractin" or the services thereo ' or to pay or secure the payment o all or part o the principal o or interest on any "eneral obli"ation bonds or revenue bonds issued or authority purposes! )otes; Eoter authoriIation is re8uired! $uration o the re"ular levy to be imposed may be limited as speci ied in the ballot proposition or may be unlimited! Criminal Gustice D<!;2!13; F!;07F1'000 1ssessed Ealue %e"ular' voted Levy Limit -Bot applicable to irst levy imposed0 Statutory %ate $istrict 2ud"et 1U 2allot Bone .ounty Le"islative 1uthority To provide additional undin" or criminal 3ustice purposes only! Three= i ths ma3ority re8uired! Minimum avorable vote o three= i ths o number o voters votin" in last "eneral election! (p to six consecutive years in term! .ounty population must be #0'000 or less!
RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits;
%xcess Levies Authori=ed; 0overning Body; Purpose; )otes;
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September 2013
(&#&' -oted "egular Levies Cultural Arts# Stadium and Convention -istrict RCW; :>!3D!130 -%e"ular0' :>!3D!110' and D<!;2!0;2 -Cxcess0 &aximum Statutory Levy Rate; F0!2;7F1'000 1ssessed Ealue Type of Levy; %e"ular' Eoted Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U 2allot %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; Sovernin" body is appointed by .ounty Le"islative 1uthority! Purpose; To create or renovate and operate cultural arts' stadium' and convention acilities in hopes o bene itin" all the citiIens o this state and enhance the tourism industryJs ability to attract ne, visitors! )otes; Eoter authoriIation re8uired every six years or re"ular levy!
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September 2013
(&#&' -oted "egular Levies %mergency &edical Service -istrict E%&SF RCW; D<!;2!0:# -%e"ular0 &aximum Statutory Levy Rate; F0!2;7F1'000 1ssessed Ealue F0!2;7F1'000 1ssessed Ealue Type of Levy; %e"ular' Eoted Affecting Levy Limits; Levy Limit -$oes not apply to irst levy imposed0 1U Statutory %ate $istrict bud"et 2allot %xcess Levies Authori=ed; Seneral 0overning Body; Earious Purpose; To provide emer"ency medical services! &t is not necessary to orm an emer"ency medical service district in order to provide this type o service! 1ny county' city or to,n' public hospital district' ire district or re"ional ire protection service authority is considered a Ltaxin" districtL ,ith authority to levy the property tax levy or this purpose! 1n CMS district may include both incorporated and unincorporated areas ,ithin a county! -%./ 3:!32!<D00 )otes; Eoter authoriIation is re8uired' and the len"th o the levy is : years' 10 years' or permanent! (pon voter approval an CMS district ,ith a population density o less than 1'000 per s8uare mile may levy an excess levy -%./ D<!;2!0;20! The boundary o a county ,ith a population o 1!; million or more does not include the area located ,ithin a city that has boundaries is t,o counties or CMS levy purposes! The local assessed value o all property in the area o the city ,ithin the county ,ith a population "reater 1!; million must be less than F2;0 million! 1n uninterrupted continuation o a :=year or 10=year CMS levy that has the same maximum levy rate as the prior voter approved levy only re8uires a simple ma3ority voter approval!
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September 2013
(&#&' -oted "egular Levies Par" and Recreation -istrict RCW; 3:!:#!1<0 and D<!;2!0;2 -Cxcess0' 3:!:#!1<; -%e"ular0 &aximum Statutory Levy Rate; F0!:07F1'000 1ssessed Ealue Type of Levy; %e"ular' Eoted Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U 2allot %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; 2oard o Par) .ommissioners! 4ive commissioners elected rom desi"nated districts or sta""ered' our=year terms! Purpose; To provide leisure time activities and recreational acilities o a nonpro it nature as a public service to residents o the district! )otes; Eoter authoriIation re8uired every six years and is sub3ect to early proration! Par" and Recreation Service Area -istrict RCW; 3:!:D!;20 -Cxcess0' 3:!:D!;2; -%e"ular0 &aximum Statutory Levy Rate; F0!:07F1'000 1ssessed Ealue Type of Levy; %e"ular' Eoted Type of -istrict; Kunior Affecting Levy Limits; Levy Limit Statutory %ate $istrict 2ud"et F;!#0 1U 2allot %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; .ounty Le"islative 1uthority Purpose; To inance the ac8uisition' construction' improvement' and maintenance o par) and recreational acilities o,ned by the county and administered by other county par)s! )otes; Eoter authoriIation re8uired every six years!
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September 2013
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!%cess Levies
Cxcess levies are those that impose property taxes over and above the re"ular property tax levies described previously! They are in *excess+ o the many limits ,e put on re"ular levies! Cxcess levies re8uire not only voter approvalM but most also re8uire a :0 percent *super+ ma3ority to be approved! The ollo,in" statutes are relevant to most excess levies' but each type o excess levy also has other important statutes that must be considered! Those re erences are included in the summaries that ollo,! 84.52.!52 %xcess levies authori=ed>>When>>Procedure. The limitations imposed by )*+ ,:..%.3.3 through ,:..%.3.4, and )*+ ,:..%.3:- shall not prevent the levy of additional taxes by any taxing district, except school districts and fire protection districts, in which a larger levy is necessary in order to prevent the impairment of the obligation of contracts. As used in this section, the term <taxing district< means any county, metropolitan par' district, par' and recreation service area, par' and recreation district, water? sewer district, solid waste disposal district, public facilities district, flood control 9one district, county rail district, service district, public hospital district, road district, rural county library district, island library district, rural partial?county library district, intercounty rural library district, cemetery district, city, town, transportation benefit district, emergency medical service district with a population density of less than one thousand per s$uare mile, cultural arts, stadium, and convention district, ferry district, city transportation authority, or regional fire protection service authority. Any such taxing district may levy taxes at a rate in excess of the rate specified in )*+ ,:..%.3.3 through ,:..%.3.4 and ,:..%.3:- , or ,:....3 3 through ,:....3.3, when authori9ed so to do by the voters of such taxing district in the manner set forth in Article A00, section %(a! of the *onstitution of this state at a special or general election to be held in the year in which the levy is made. A special election may be called and the time therefore fixed by the county legislative authority, or council, board of commissioners, or other governing body of any such taxing district, by giving notice thereof by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authori9ing such excess levy shall be submitted in such form as to enable the voters favoring the proposition to vote <yes< and those opposed thereto to vote <no.< #$./0.%/1 %xcess levies for capital purposes authori=ed. Any municipal corporation otherwise authori9ed by law to issue general obligation bonds for capital purposes may, at an election duly held after giving notice thereof as re$uired by law, authori9e the issuance of general obligation bonds for capital purposes only, which shall not include the replacement of e$uipment, and provide for the payment of the principal and interest of such bonds by annual levies in excess of the tax limitations contained in )*+ ,:..%.3.3 to ,:..%.3.4, inclusive and )*+ ,:..%.3:-. /uch an election shall not be held oftener than twice a calendar year, and the proposition to issue any such bonds and to exceed said tax limitation must receive the affirmative vote of a three?fifths majority of those voting on the proposition and the total number of persons voting at such election must constitute not less than forty percent of the voters in said municipal corporation who voted at the last preceding general state election. ;<
September 2013
Any taxing district shall have the right by vote of its governing body to refund any general obligation bonds of said district issued for capital purposes only, and to provide for the interest thereon and amorti9ation thereof by annual levies in excess of the tax limitations provided for in )*+ ,:..%.3.3 to ,:..%.3.4, inclusive and )*+ ,:..%.3:-. 2 ;6- st ex.s. c ;. 5 3:.8 (&' Types of !%cess Levies Air Pollution Control -istrict RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; >0!#<!0#1 F0!2;7F1'000 1ssessed Ealue Cxcess Kunior 2allot Seneral 2oard o $irectors composed o t,o county commissioners desi"nated by the county le"islative authority and t,o members appointed by the mayors o all the cities and to,ns in the county! Those desi"nated select a"ree upon a i th member! Multi=county boards have more members! -%./ >0!#<!1000 To provide or a coordinate state,ide pro"ram o air pollution prevention and control! Eoter authoriIation is re8uired! &edic 'ne Please see Cmer"ency Medical Service $istrict Levy
Purpose; )otes;
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September 2013
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Types of !%cess Levies &osHuito Control -istrict 1>!2D!100 -Time o 4ormation0' 1>!2D!2;2 -Seneral Cxcess Levy0' 1>!2D!2:0 -2ond Cxcess Levy0 F0!;07F1'000 1ssessed Ealue -Seneral Cxcess Levy0 F0!2;7F1'000 1ssessed Ealue -One year levy at time o ormation0
RCW; &aximum Statutory Levy Rate;
Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body;
Cxcess Kunior 2allot Seneral and 2ond 4ive members or more members o the board o trustees appointed by the county le"islative authority and the le"islative body o each incorporated city included in the district accordin" to a statutory ormula! Members serve t,o=year overlappin" terms! -%./ 1>!2D!110' 1>!2D!1300 To control mos8uitoes! Bone!
Purpose; )otes;
Pu:lic *acilities -istrict RCW; 3:!100!0;0' D<!;2!0;2 -Cxcess0 &aximum Statutory Levy Rate; Bo F Limit7F1'000 1ssessed Ealue Type of Levy; Cxcess Type of -istrict; Kunior Affecting Levy Limits; 2allot %xcess Levies Authori=ed; Seneral and 2ond 0overning Body; 2oard o $irectors! The board consists o ive to seven members as provided in %./ 3:!100!020! Purpose; To ac8uire' construct' o,n' maintain' and operate sports' entertainment' and convention acilities! )otes; Bone!
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September 2013
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Types of !%cess Levies Rail -istrict ECountyF 3:!:0!0<0 Bo F Limit7F1'000 1ssessed Ealue Cxcess Kunior 2allot Seneral and 2ond .ounty Le"islative 1uthority To be used or operatin" or capital purposes involved ,ith the implementation or maintenance o a rei"ht or passen"er rail system! Bone! Road and Bridge Service -istrict
RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose;
)otes;
3:!D3!030 and 3:!D3!0<0 Bo F Limit7F1'000 1ssessed Ealue Cxcess Kunior 2allot Seneral and 2ond .ounty Le"islative 1uthority 4or providin" and undin" capital and maintenance costs or any brid"e or road improvement or or providin" and undin" capital costs or any state hi"h,ay improvement a county or a road district has the authority to provide! Eoter authoriIation re8uired! Levy len"th is one year or "eneral excess levy!
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September 2013
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Types of !%cess Levies School -istrict Levies E%xcessF D<!;2!0;3 to D<!;2!0;31 -Cxcess0 Bo F Limit7F1'000 1ssessed Ealue Cxcess 2allot Seneral' 2ond' Transportation School 2oard To educate all children ,ithout distinction or pre erence on account o race' color' caste' or sex! The excess levy in D<!;2!0;3 can be one o the ollo,in"6 1 t,o= to our=year maintenance and operation levy ,ith limits! 1 t,o= to six=year levy authoriIin" the construction' moderniIation' or remodelin" o school acilities! 1n up to six=year technolo"y capital pro3ect levy! Eoter authoriIation is re8uired or the excess levy! 1 district may have more than one MHO -"eneral0 levy at one time i the district5s levy base or maximum levy percenta"e increases a ter the initial levy! Title 2D1 chapter 31; %./ A 1ddresses ho, levies or payin" the bonded indebtedness' extendin" any pre=existin" excess levy' and authoriIes replacement or supplemental levies' upon voter approval is handled ,hen a school district is ound insolvent!
RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes;
Se@er -istrict See /ater=Se,er $istrict
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September 2013
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Types of !%cess Levies Solid Waste -isposal -istrict 3:!;D!1;0 and D<!;2!0;2 Bo F Limit7F1'000 1ssessed Ealue Cxcess Kunior 2allot Seneral and 2ond .ounty Le"islative 1uthority -%./ 3:!;D!1000 4or undin" solid ,aste disposal! Bone! Transportation Benefit -istrict 3:!>3!0:0 and D<!;2!0;2 Bo F Limit 7 F1'000 1ssessed Ealue Cxcess Kunior 2allot Seneral and 2ond .ounty or .ity Le"islative 1uthority To help address transportation needs! One year limitation on levy!
RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes; RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes;
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September 2013
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Types of !%cess Levies Water I Se@er -istrict ;>!0<!030 and ;>!0<!0;0 -Cxcess at time o ormation0' ;>!20!10; and ;>!20!01# -L&$ 2onds0' D<!;2!0;2 -Cxcess0 F1!2;7F1'000 1ssessed Ealue -Cxcess at time o ormation0 Cxcess Kunior 2allot Seneral and 2ond Three' ive' or seven commissioners elected at lar"e by position or :=year' sta""ered terms! -%./ ;>!12!0300 To urnish an ample supply o ,ater or all uses' purchase and maintain ire= i"htin" e8uipment' operate se,er system' provide street li"htin"! C ective Kuly 1' 1##>' ,ater and se,er districts ,ere reclassi ied and became ,ater=se,er districts! (ntil that time' ,ater districts ,ere allo,ed a F!;0 levy i the ,ater district maintained a ire department! The La,s o 1##: c230 Y 1>03 repealed that provision! /ater=se,er districts have no authority to have a re"ular levy!
)otes;
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September 2013
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;enefit ssessment +istricts
2ene it assessments' or special assessments' are not really property taxes as de ined and described previously! They are special char"es created to recover monies to pay or services or improvements that have a particular' direct bene it to lands and their o,ners! %ather than basin" the char"e on assessed value li)e property taxes' bene it assessments are determined by an assessment plan that is meant to char"e amounts to a parcel o property that re lect the actual bene it that property ,ill receive! These assessments are usually based on a lat= ee per parcel' an amount per acre' or a combination o characteristics li)e theseM rarely are they based on assessed value! Properties can be char"ed in di erent amounts i the district authorities ind that di erent classes o property bene it in di erent ,ays! These assessments are spread across the tax rolls and collected much li)e re"ular and excess levy amounts! They usually appear on the property tax statement and are con used ,ith property taxes by many o us! They are not sub3ect to the same limits and procedures that control property tax levies! Cach assessment is authoriIed by a uni8ue combination o statutes ,hich must be revie,ed care ully! Cach type o special district may have a uni8ue process or creatin" the assessment plan' or appealin" the amount o an assessment' or or interactin" ,ith "overnment=o,ned properties!
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September 2013
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;enefit ssessment +istricts Conservation -istrict D#!0D!<00 F0!107acreM F;!007parcel 2ene it Statutory %ates Bone .ounty Le"islative 1uthority has inal approval o special assessments! 1ctivities and pro"rams to conserve natural resources! Special assessments may be imposed or a period or periods each not to exceed 10 years in duration! Special provisions apply to orest land! See %./ D#!0D!<00! &n 200< Le"islature' the maximum lat rate per parcel char"e ,as raised rom F; to F10 in counties ,ith population "reater than 1!; million! Community *acility -istrict CSS2 :2<1 -2ene it 1ssessment0 Bo F Limit7F1'000 1ssessed Ealue 2ene it Petition Bone 2oard o supervisors appointed by the le"islative authority or a 3 year term or until successor is appointed! To provide inancin" or community acilities and local' sub re"ional' and re"ional in rastructure! One hundred percent o all property o,ners must approve the petition to create the district! 1ssessment can be based on any method or combination o methods in chapter 3;!<< %./!
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September 2013
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;enefit ssessment +istricts -i"ing -istrict D;!0;!0#0 -2ene it 1ssessment0 Bo F Limit7F1'000 1ssessed Ealue 2ene it Kunior 2allot Bone Three commissioners elected or six=year' sta""ered terms! -%./ D;!0;!0D; and D;!3D!0>0!0 To strai"hten' ,iden' deepen' and improve all rivers' ,atercourse' or stream ,hich cause over lo, dama"e to the land ,ithin the district and to construct and maintain the necessary di)in" or draina"e system to protect the land rom over lo,! 1ssessment based on bene it! -i"ing and -rainage -istrict E/ntercountyF D;!2<!2;0 -.ity may contribute rom ,ithin their re"ular levy!0 Bo F Limit7F1'000 1ssessed Ealue %e"ular Kunior 2allot V/ithin .ity Levy Limit -%./ D;!2<!2;00 Bone Three commissioners elected or t,o=year' non=sta""ered terms! -%./ D;!2<!0>0 and D;!3D!0>00 To establish di)in" and draina"e systems or erect lood dams to prevent inundations on land located in t,o or more counties! %./ D;!2<!210' Maintenance Levy' ,as repealed 1##1 c 3<# Y 1D!
)otes; RCW;
&aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose;
)otes;
:3
September 2013
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;enefit ssessment +istricts -i"ing and -rainage /mprovement -istrict ESe@erageF D;!0D!230 -Preliminary Cxpenses0' D;!0D!;30 -.ounty' .ity' or To,n0 Bo F Limit7F1'000 1ssessed Ealue %e"ular Kunior 2allot Bone 1 board o supervisors handles day=to=day a airs! The board consists o t,o elected lando,ners ,ithin the district plus the county en"ineer! Those elected serve our=year' sta""ered terms! To construct and maintain improvements or draina"e' se,era"e' and protection rom river over lo,s! %./ D;!0D!230 levy is based on bene it! -rainage -istrict D;!0:!0#0 Bo F Limit7F1'000 1ssessed Ealue 2ene it Kunior 2allot Bone Three elected commissioners! -%./ D;!0:!0D00 To establish a draina"e system! 1ssessment based on bene it! *ire Protection -istrict
Purpose; )otes; RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes;
Please see 4ire Protection $istrict under %e"ular Levies and Local &mprovement $istricts and 2ene it .har"es! Regional *ire Protection Service Authorities Please see %e"ional 4ire Protection Service 1uthorities under %e"ular Levies and 2ene it .har"es!
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September 2013
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;enefit ssessment +istricts *lood Control -istrict E/ntercountyF D:!13!010 and D:!13!030 F0!2;7F1'000 1ssessed Ealue %e"ular /ithin .ounty Levy Limits Bone Cach countyJs 2oard o .ommissioners! -%./ D:!13!0300 The und is used to help the counties control loodin" on a river that is or shall be the boundary line bet,een t,o counties or its tributaries or outlet lo,s throu"h parts o t,o counties and has a history o loodin"! Bone! *lood Control Jone Please see %iver &mprovement 1ssessment! *orest *ire Patrol Protection Assessment -istrict
)otes;
>:!0<!:10 1 lat ee assessment o F1>!;0 and F0!2> on each acre exceedin" ;0 acres! 2ene it Bone Bone $epartment o Batural %esources -$B%0 4ire protection! Land o,ner contin"ence und rate should be added to the F1>!;0! This amount is established annually by the $epartment o Batural %esources -$B%0' a)a ire patrol! -%./ >:!0<!:300 Minimum assessment is F1>!;0 plus ;0Z ee to cover costs! .overs unimproved land only! &t is possible or taxpayers to pay both ire protection and ire district assessments! Property o,ners ,ith multiple parcels may apply to the $ept! o Batural %esources to have the assessments billed on a sin"le parcel! -.hapter 2>#' La,s o 2001!0 :;
September 2013
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;enefit ssessment +istricts $orticultural Assessment -istrict
RCW; &aximum Statutory Levy Rate; Affecting Levy Limits; 0overning Body; Purpose; )otes; RCW; &aximum Statutory Levy Rate; Type of Levy; Type of -istrict; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body;
1;!0#!131 and 1;!0#!13; Bo F limit7F1'000 1ssessed Ealue Bone .ounty Le"islative 1uthority To und the operatin" bud"et o a horticultural pest and disease board Bone! /ntercounty Weed -istrict 1>!0:!0:0 Bo F Limit7F1'000 1ssessed Ealue Cxcess Kunior 2allot Seneral and 2ond Bo person shall be eli"ible to hold the o ice o director unless they are a 8uali ied elector' resident' and lando,ner! Three directors elected by lando,nin"=8uali ied voters at a special meetin" o lando,ners called by the county le"islative authority' three=year terms! To control' prevent' and exterminate ,eeds ound detrimental to crops' ruit' trees' shrubs' olia"e' or other a"ricultural plants or produce! -%./ 1>!0<!0100 Bone!
Purpose;
)otes;
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September 2013
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;enefit ssessment +istricts /rrigation -istrict D>!D<!0>0 F0!2;7F1'000 1ssessed Ealue 2ene it Kunior 2allot Bone Three' ive' or seven district directors -enlar"ed or decreased by vote o 8uali ied electors0! Three=year' sta""ered terms! -%./ D>!03!0>; and D>!03!0D00 To operate and maintain an irri"ation systemM purchase and sell electric po,er or irri"ation and domestic useM build dams' canals' ditches' etc!M to provide domestic ,ater' install ire hydrants' and to construct' operate' and maintain sanitary se,a"e collection and disposal system' includin" treatment plants! &n addition' an irri"ation and rehabilitation district may urther the recreational potential o the area by improvin" la)es and shorelines and modi yin" control structures! -%./ D>!03!01; and D>!D<!0;00 Only land that bene its rom the irri"ation can be taxed! &rri"ation districts are no lon"er included in the de inition o *local "overnment+ -%./ D<!3<!3100! .lassi ied arm and a"ricultural land and timber land ,ill no, be sub3ect to certain types o special bene it assessments imposed by irri"ation districts!
Purpose;
)otes;
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September 2013
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;enefit ssessment +istricts &etropolitan &unicipal Corporation -istrict 3;!;D!0#0 -%e"ular at time o 4ormation0' 3;!;D!11: -Seneral Cxcess0' 3;!;D!<;0 -2ond Cxcess0 F0!2;7F1'000 1ssessed Ealue %e"ular Levy Limit F;!#0 Seneral and 2ond Metropolitan .ouncil -%./ 3;!;D!1200 To enable cities and counties to act 3ointly to meet common problems in order that the proper "ro,th and development o the metropolitan areas o the state may be assured and the health and ,el are o the people residin" there may eel secured! 4or the SO bond excess levy' the amount is ; percent o the value o the district! %e"ular tax levy is limited to one year rom the time o ormation! Pest Control -istrict $istrict 2ud"et 1U 2allot
RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose;
)otes;
1>!12!0;0 and 1>!12!0D0 Bo F Limit7F1'000 1ssessed Ealue 2ene it Kunior Bone Bone .ounty 2oard o .ommissioners -%./ 1>!12!0:00 To control pests! -%./ 1>!12!0100 Bone!
:D
September 2013
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;enefit ssessment +istricts Reclamation -istrict D#!30!3#1 throu"h D#!30!3#> Bo F Limit7F1'000 1ssessed Ealue %e"ular Kunior Levy Limit F;!#0 Bone 2oard o directors composed o a number o 8uali ied resident electors o the district' e8ual to the number o director districts in the reclamation district! -%./ D#!30!22: and D#!30!22#0 See %./ D#!30!00>! Eoter authoriIation re8uired! River And $ar:or /mprovement -istrict $istrict 2ud"et 1U 2allot
Purpose; )otes;
DD!32!0<0 -2ene it 1ssessment0' DD!32!1<0 -L&$ 2onds0 Bo F Limit7F1'000 1ssessed Ealue 2ene it Kunior 2allot Bone .ounty le"islative authority re8uests the 3ud"e o (!S! district court to name 11 reputable citiIens and reeholders! These persons' or a ma3ority o them' are to act as the river and harbor improvement or the county! To plan and und river' la)e' canal' or harbor improvements! Bone!
Purpose; )otes;
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September 2013
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;enefit ssessment +istricts Road /mprovement -istrict 3:!DD!0D0 and 3:!DD!3:0 -2ene it 1ssessments0' 3:!DD!1#0 and 3:!DD!2:0 -Local &mprovement $istrict0 Bo F Limit7F1'000 1ssessed Ealue 2ene it Kunior 2allot Bone .ounty Le"islative 1uthority To ac8uire ri"ht o ,ay and improve county roads includin" necessary draina"e acilities' brid"es' culverts' side,al)s' curbs and "utters' escalators or movin" side,al)s! &n addition to constructin"' operatin"' and maintainin" street road li"htin" systems' sa e"uards to protect the public rom open canals' lumes' and ditches! Bone! Weed -istrict
)otes;
RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body;
1>!0<!2<0 Bo F Limit7F1'000 1ssessed Ealue 2ene it $istrict 2ud"et Bone Bo person shall be eli"ible to hold the o ice o director unless they are a 8uali ied elector' resident' and lando,ner! Three directors elected by lando,nin"=8uali ied voters at a special meetin" o lando,ners called by the county le"islative authority' three=year terms! To control' prevent' and exterminate ,eeds ound detrimental to crops' ruit' trees' shrubs' olia"e' or other a"ricultural plants or produce! -%./ 1>!0<!0100 Bone!
Purpose;
)otes;
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September 2013
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!armar1ed 0unds
Carmar)ed unds are "enerally levies created or very speci ic purposes or services! They may be rom ,ithin a district5s re"ular levy li)e the .ity 1ccident 4und' or they may be a small' stand=alone levy or raisin" money to buy conservation property! &n "eneral' the unds raised ,ould be devoted to the speci ic purpose to ,hich the unds are dedicated' not or the day=to=day operation o districts!
>1
September 2013
(&,&# 0rom another district levy City Accident *und -istrict RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; 3;!31!0;0 and 3;!31!0:0 or 3;1!31!0:0 and 3;1!31!0>0 -4or .ode .ity0 F0!>;7F1'000 1ssessed Ealue %e"ular /ithin .ity Levy Limits Bone .ity or To,n .ouncil To pay or any 3ud"ment' includin" interest and costs a"ainst city or to,n' on account o personal in3uries su ered by any person as sho,n by transcript o the 3ud"ment duly certi ied by the cler)! 1ny surplus in the accident und ,ill be trans erred to the current expense und! City %mergency -istrict RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; 3;!321!0:0 F0!3>;7F1'000 1ssessed Ealue %e"ular /ithin .ity Levy Limits Bone .ity .ouncil To meet the expenses or obli"ations6 -10 caused by ire' lood' explosion' storm' earth8ua)e' riot' act o Sod' act o the public enemy' or any other such happenin" that could have not been anticipatedM or -20 or the immediate preservation o order or public health or or the restoration o public property ,hich has been destroyed by an accidentM or -30 in settlement o approved claims or personal in3uries or property dama"es' exclusive o claims arisin" rom the operatin" o public utility o,ned by the cityM or -<0 to meet mandatory expenditures re8uired by la,s enacted since the last bud"et ,as adopted! Only cities havin" a population o over 300'000 may maintain an emer"ency und!
)otes;
)otes;
>2
September 2013
(&,&# 0rom another district levy City *iremen1s Pension *und -istrict RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes; <1!1:!0:0 F0!22;7F1'000 1ssessed Ealue %e"ular &n addition to .ity Levy Limits Bone 4iremenJs Pension 2oard (sed to meet the demands o the municipality or iremenJs relie and pensions! May be omitted i not necessary! &s in addition to cityJs levy! County Lands Assessment *und -istrict RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; 3:!33!120 and 3:!33!1<0 F0!12;7F1'000 1ssessed Ealue %e"ular /ithin .ounty Levy Limits Bone 2oard o .ounty .ommissioners To pay in ull or part any assessment or installment o assessments o draina"e improvement districts' di)in" improvements' and7or road improvements! Levy comes out o county levy!
)otes;
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September 2013
(&,&# 0rom another district levy County &ental $ealth -istrict RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; >1!20!110 Bo F Limit 7F1'000 1ssessed Ealue %e"ular /ithin .ounty Levy Limits Bone .ounty Sovernin" 1uthority To provide additional unds or the coordination and provision o community services or persons ,ith developmental disabilities or mental health services! .omes out o county levy! 1lso' all or part o the unds collected rom the levy may be trans erred to $epartment o Social H ?ealth Services or the purpose o obtainin" ederal matchin" unds! The levy amount may be based on a lat rate o F0!02; per thousand dollars assessed value or the levy amount may be increased or reduced in the same proportion as compared to the prior year5s certi ied county "eneral levy! The earmar)ed und rate may be more than or less than F0!02; per thousand dollars assessed value dependin" on the di erence bet,een the current year5s and prior year5s certi ied levy or the county "eneral levy or may be less than F0!02; per thousand dollars assessed value i the county "eneral levy is less than the certi ied re8uest due to chapter D<!;; %./! *lood Control -.ounty %iver &mprovement 4und $istrict0 RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes; D:!12!010 F0!2;7F1'000 1ssessed Ealue 2ud"et /ithin .ounty Levy Limits Bone .ounty .ommissioners -%./ D:!12!0100 The und is used to help a county control loodin"! .omes out o countyJs levy! ><
)otes;
September 2013
(&,&# 0rom another district levy River /mprovement *und ECountyF -istrict See 4lood .ontrol' .ounty -%iver &mprovement0 in the 2ene it 1ssessment $istricts Section! (nclassified City ESe@er *undF -istrict RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes; 3;!30!020 F1!2;7F1'000 1ssessed Ealue %e"ular /ithin .ity Levy Limits Bone .ity council To pay or the construction o se,ers and to )eep these se,ers in "ood shape! Levy comes out o city levy! ,eteransK Relief *und -istrict ECountyF RCW; &aximum Statutory Levy Rate; Type of Levy; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; >3!0D!0D0 F0!2>7F1'000 1ssessed Ealue %e"ular Levy Limit Bone .ounty Le"islative 1uthority To create an assistance und or the relie o honorably dischar"ed veterans and the indi"ent ,ives' husbands' ,ido,s' ,ido,ers' and minor children o such relie indi"ent or deceased veterans! .omes out o countyJs levy! Minimum rate F0!0112;' althou"h the county le"islative authority may levy a lesser amount i there are su icient unds residin" in the veteran5s assistance und' a)a Soldiers H Sailors! The Eeterans5 1ssistance Levy may be increased or reduced in the same proportion as the re"ular county property tax levy' as approved by the county le"islative authority! F;!#0 1U Must be ,ithin .ounty Levy Limits
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September 2013
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Local ?mprovement +istrict Levies
Local improvement district assessments are those that are set up or a speci ic len"th o time ,ith an annual due date' a speci ied penalty interest rate' delin8uent interest rate' and bond interest rate! 4or instance' these districts can be or the establishment o se,er improvement' ,ater systems' roads' li"htin"' etc! The la,s coverin" the speci ic type o district dictate the details o collectin" the assessment! The county le"islative authority or a special district board o commissioners administers the district! The annual due date is actually a"reed upon bet,een the county treasurer and the district involved!
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September 2013
(&. RCW;
Local ?mprovement +istricts City Local /mprovement 0uaranty *und 3;!;<!0:0 Bo F Limit7F1'000 1ssessed Ealue Bone Bone .ity .ouncil To "uarantee the payment o its local improvement bonds and ,arrants issued to pay or any local improvement ordered in the city or to,n! &t is in addition to the city levy! The city is not obli"ated! This becomes a lien on the property! City Local /mprovement -istrict ELidF -Lo,lands and /ater,ays0
&aximum Statutory Levy Rate; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose;
)otes;
RCW; &aximum Statutory Levy Rate; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes;
3;!;:!1#0 F0!>;7F1'000 1ssessed Ealue Bone Bone .ity .ouncil See %./ 3;!;:!010! Bone City Transportation Authority Area ELidF
RCW; &aximum Statutory Levy Rate; Affecting Levy Limits; 0overning Body; Purpose; )otes;
3;!#;1!0;0 Bo F limit7F1'000 1ssessed Ealue Bone .ity Transportation 1uthority To inance public monorail transportation acilities and to repay local improvement bonds! Bone
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September 2013
(&. RCW;
Local ?mprovement +istricts Community Rene@al Area ELidF 3;!D1!1#0 Bo F limit7F1'000 1ssessed Ealue Bone Bone .ommunity %ene,al 1"ency -%./ 3;!D1!0;00 To pay in ,hole or in part the dama"es or costs o local improvement and to pay local improvement bonds! Bone County Road /mprovement -istrict Please see %oad &mprovement $istrict under the 2ene it 1ssessment $istricts Section!
&aximum Statutory Levy Rate; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; )otes;
*ire Protection -istrict ELidF RCW; &aximum Statutory Levy Rate; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose; ;2!20!010 -Local &mprovement $istrict0 Bo F Limit7F1'000 1ssessed Ealue Bone Bone Three commissioners - ive i ull=time paid' ire department0' six=year sta""ered terms! To eliminate ire haIards and protect li e and property outside o incorporated cities and to,ns except ,here such cities and to,ns have been annexed into the district! Bone *lood Control Jone -istrict See 4lood .ontrol Xone $istrict under 2ene it 1ssessment $istricts Section!
)otes;
>D
September 2013
(&. RCW;
Local ?mprovement +istricts &etropolitan Par" -istrict ELidF 3;!:1!220 -Local &mprovement $istrict0 Bo F Limit7F1'000 1ssessed Ealue Bone Seneral and 2ond 4ive elected commissioners ,ith six=year' sta""ered terms! To mana"e' control' improve' maintain' and ac8uire par)s' par),ays' and boulevards or cities o ;'000 or more population and conti"uous property! Bone Par" And Recreation -istrict ELidF
&aximum Statutory Levy Rate; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body; Purpose;
)otes;
RCW; &aximum Statutory Levy Rate; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body;
3:!:#!200 -Local &mprovement $istricts0 Bo F Limit7F1'000 1ssessed Ealue Bone Seneral and 2ond 2oard o Par) .ommissioners! 4ive commissioners elected rom desi"nated districts or sta""ered our=year terms! To provide leisure time activities and recreational acilities o a nonpro it nature as a public service to residents o the district! Bone
Purpose;
)otes;
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September 2013
(&. RCW;
Local ?mprovement +istricts Port -istrict ELidF ;3!0D!0;0 and ;3!20!0<0 -Local &mprovement $istrict0 Bo F Limit7F1'000 1ssessed Ealue Bone 2ond Three or ive member port commission ,ith commissioner districts' except in Oin" .ounty ,here commissioners are elected at lar"e! -%./ ;3!12!0100 To construct' ac8uire' and maintain harbor improvements' rail' or motor vehicle trans er and terminal acilities' ,ater trans er and terminal acilities' air trans er or terminal acilities' other stora"e and handlin" acilities! To ac8uire and construct toll brid"es and tunnels and belt line rail,ays! To create industrial development districts and serve as their "overnin" body! Bone
&aximum Statutory Levy Rate; Affecting Levy Limits; %xcess Levies Authori=ed; 0overning Body;
Purpose;
)otes;
River And $ar:or /mprovement -istrict Please see %iver and ?arbor &mprovement under the 2ene it 1ssessment $istricts Section!
Se@er -istrict ELidF See /ater=Se,er $istrict
D0
September 2013
(&/ RCW;
;enefit Charges *ire Protection I Benefit Charges ;2!1D!010 -1uthoriIation0' ;2!1D!0:; -Limit on Property Tax0' CSS2 :<>0 -ne, section chapter 3;!13 %./0 :0 percent o the districtJs operatin" bud"et or the year in ,hich the ee is collected! 4ire $istrict = Three commissioners - ive i ull=time paid' ire department0' six=year sta""ered terms! .ity or To,n A .ity or to,n council! To eliminate ire haIards and protect li e! 4ire protection districts and cities or to,ns imposin" a bene it char"e are not allo,ed to levy taxes under %./ ;2!1:!1:0! 1lso' 8uali ied senior citiIens and disabled persons are exempt rom a portion o this char"e -%./ ;2!1D!0#00! 1 city or to,n must be in the processin" o annexin" or' since 200:' has annexed all or part o one or more ire protections districts be ore they can levy this char"e! 1 continued bene it char"e re8uires a simple ma3ority voter approval! To 8uali y as a continued char"e there must not be a brea) bet,een the levies' but the amount o the char"e can chan"e bet,een years!
&aximum Total Amount; 0overning Body;
Purpose; )otes;
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September 2013
(&/
;enefit Charges Regional *ire Protection Service Authority Benefit Charges
RCW; &aximum Total Amount; 0overning Body; Purpose;
;2!2:!1D0 -1uthoriIation0' ;2!2:!1#0 -Cxemption0 ;2!2:!2<0 -Limitation0 and ;2!2:!2>0 -Cxemption0 Limited by the voter=approved plan! 1s determined by the voted plan' consistin" only o elected o icials! To improve emer"ency response' share responsibility or ire protection amon" "overnment entities' "ain e iciencies in re"ional ire protection service delivery' and address critical ire protection pro3ects and emer"ency services! %e"ional ire protection service authorities imposin" a bene it char"e are not allo,ed to levy taxes under %./ ;2!2:!1<0-10-c0! 1lso' 8uali ied senior citiIens and disabled persons are exempt rom a portion o this char"e -%./ ;2!2:!2>00!
)otes;
D2
September 2013
CH PT!" , "egular Levy Limitations

&BT%O$(.T&OB Many re"ular levies are not voted on by the public but remain sub3ect to several speci ic le"al limitations6 $istrict bud"et 1mount authoriIed by the resolution7ordinance Statutory dollar rate limit Levy limit -a)a 10: percent or 101 percent0 F;!#0 a""re"ate limit 1 percent constitutional limit
Cach o these limitations is examined in the pa"es that ollo,! Bot every levy is sub3ect to each o these limitations! 1 summary "uide to levies and limits is provided in .hapter ;' *Taxin" $istricts!+ ?o,ever' all leviesre"ular or excessvoted or nonvotedare sub3ect to the constitutional re8uirement or uni ormity! (B&4O%M&TN The .onstitution re8uires that all taxes on real estate be uni orm ,ithin a taxin" district! This re8uires that all taxes imposed by any taxin" district must be the same on property o the same mar)et value! The one exception to this is or a"ricultural' timber' and open space land! The .onstitution authoriIes these lands to be valued on the basis o their current use rather than air mar)et value! ,&# +istrict ;udgets
The district :udget is one o the limitations on taxation' althou"h there are other rules and la,s that limit the taxin" districtsJ rates and protect the taxpayer! & the commissioners o the district can provide the necessary services ,ithout taxin" the ull amount' then the taxpayersJ burden is reduced! (nder %./ D<!;2!020' taxin" districts that collect re"ular levies must certi y their bud"et re8uest to the county le"islative authority by Bovember 30 o the assessment year so that the assessor can determine the inal levy amounts and rates! This certi ication -bud"et re8uest0 is made in a variety o ,ays dependin" on the practice ,ithin each county! The $epartment provides a orm -%CE :< 01000 as a ormat or this certi ication! The taxin" districts must also hold hearin"s to discuss their bud"ets and consider ,hether an increase is necessary in the amount to be levied over the previous year!
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September 2013
,&'
"esolutions @ Ordinances
The amount authoriIed by a district in their resolution or ordinance is another limitation on taxation! /hen district o icials need to increase their bud"et over the spendin" o the previous year' they are re8uired to pass one or more resolutions -or ordinances0, separate 2r + t*e certi2icati n noted in Section <!1! This resolution -or combination o resolutions0 ac)no,led"es the need or an increase in the bud"et and describes the increase in terms o dollars and percenta"e over the previous year5s actual levy! The resolution and ordinance are described in "reater detail in %./ D<!;;!1206 )*+ ,:.... %3 Fublic hearing G Taxing district#s revenue sources G Adoption of tax increase by ordinance or resolution. 1o increase in property tax revenue, other than that resulting from the addition of new construction, increases in assessed value due to construction of electric generation wind turbine facilities classified as personal property, and improvements to property and any increase in the value of state?assessed property, may be authori9ed by a taxing district, other than the state, except by adoption of a separate ordinance or resolution, pursuant to notice, specifically authori9ing 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 shall specifically state for each year the dollar increase and percentage change in the levy from the previous year. 1 more detailed discussion o the resolution and ordinance re8uirements can be ound in section <!<' *The Levy Limit!+ %CE :< 0101 is the orm o ered by the $epartment as a ormat or this resolution! -See 1ppendix . A 4orms and Publications!0 ,&( )tatutory +ollar "ate Limits
Statutory dollar rate limits are speci ied or re"ular property tax levy rates or most types o taxin" districts in %./ D<!;2!0<3-10 and several other statutes! 1 more complete list that includes the statutory re erences is provided in .hapter ; A Taxin" $istricts! The most common districts and their limits are noted belo,6 State Schools .ounty .urrent Cxpense -10 .ounty %oads .ities -20 Port $istricts Par) H %ecreation $istricts BOTCS6 1! The .ounty .urrent Cxpense levy may exceed F1!D0 -up to F2!<>;0 as lon" as the combined total o the .ounty .urrent Cxpense and the .ounty %oad levy does not exceed F<!0; and no other taxin" district is adversely a ected! 2! 1 city may levy up to F3!:0 i it is annexed to a library' annexed to a ire district' or participates in a re"ional ire service protection authority' less the actual levy rate levied by D< F3!:0 1!D0 2!2; 3!3>; !<; !:0 ?ospitals -30 Libraries 4ire $ist! -<0 CMS P($ .emetery F!;0 W !2; !;0 !;0 W !;0 W !;0 !;0 !<; !112;
September 2013
the library district' ire district' or re"ional ire service protection authority! & the city has an earmar)ed iremen5s pension und' they may levy an additional F!22; beyond the F3!3>; or the F3!:0 i annexed to a library or ire district or participates in a re"ional ire service protection authority! 3! The re"ular hospital levy limit is divided into t,o parts6 the L irst F!;0L and an Ladditional F!2;L or a total o F!>;! The purpose o this division is to allo, or a clearly mar)ed F!2; reduction durin" prorationin" should it become necessary to do so! <! 4ire districts that have no paid employees may levy up to F1!00! 4ire districts that have at least one ull=time' paid employee or that contract or the services o at least one ull=time' paid employee may levy up to F1!;0! RC" #$./0.%$' Li+itati ns !p n reg!)ar pr perty tax )e.ies. +ithin and subject to the limitations imposed by )*+ ,:..%.3.3 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named shall be as follows= ( ! >evies of the senior taxing districts shall be as follows= (a! The levy by the state shall not exceed three dollars and sixty cents per thousand dollars of assessed value adjusted to the state e$uali9ed value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools7 (b! the levy by any county shall not exceed one dollar and eighty cents per thousand dollars of assessed value7 (c! the levy by any road district shall not exceed two dollars and twenty? five cents per thousand dollars of assessed value7 and (d! the levy by any city or town shall not exceed three dollars and thirty?seven and one?half cents per thousand dollars of assessed value. @owever any county is hereby authori9ed to increase its levy from one dollar and eighty cents to a rate not to exceed two dollars and forty?seven and one?half cents per thousand dollars of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed four dollars and five cents per thousand dollars of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy[! Bote6 %./ D<!;2!0<3-20 deals ,ith the a""re"ate limit discussed in the later section' *F;!#0 1""re"ate Limitation!+ T$% BALL'TL%xcess Levies These statutory limits can be exceeded only ,hen the voters speci ically approve such a measure! Eoter=approved property taxes are termed LexcessL or LspecialL levies! These levies are approved in terms o total dollars and are "enerally or only one year but can be or t,o to six years ,ith respect to school districts and ire protection districts and or as many as 30 years ,ith respect to bond retirement levies! Cach year the assessor determines the rate necessary to raise the amount o money approved in the current year and in previous years and adds those rates to the re"ular levy rate! Still' no excess or special levy can exceed the amount speci ically authoriIed by the voters in that district! RC" #$./0.%/$ Excess )e.ies 3 4a)) t c ntents 3 E.ent!a) d ))ar rate n tax r ))s. The additional tax provided for in Article A00, section % of the /tate *onstitution, and specifically authori9ed by )*+ ,:..%.3.%, ,:..%.3.-, ,:..%.3.- , and ,:..%. -3, shall be set forth in terms of dollars on the ballot of the proposition to be submitted to the voters, D;
September 2013
together with an estimate of the dollar rate of tax levy that will be re$uired to produce the dollar amount7 and the county assessor, in spreading this tax upon the rolls, shall determine the eventual dollar rate re$uired to produce the amount of dollars so voted upon, regardless of the estimate of dollar rate of tax levy carried in said proposition. 0n the case of a school district or fire protection district proposition for a particular period, the dollar amount and the corresponding estimate of the dollar rate of tax levy shall be set forth for each of the years in that period. The dollar amount for each annual levy in the particular period may be e$ual or in different amounts. \200> c ;< Y 2>] ,&, Levy Limit 9#<# Percent Limit:
The levy limit ,as introduced in the 1#>0s' restrictin" the "ro,th o re"ular levies! 1s a result o the passa"e o &nitiative ><> in 2001' allo,able annual increases in levy amounts ,ere reduced rom : percent to 1 percent! &nitiative ><> ,as ound unconstitutional by Oin" .ounty Superior .ourt in Kune 200:! $urin" the 200> special le"islative session' ?2 2<1: reinstated the 1 percent levy limit or taxin" districts! This limitation is detailed in chapter D<!;; %./! T,o )ey sections are as ollo,s6 RC" #$.//.%,% Li+itati ns prescribed. "xcept as provided in this chapter, the levy for a taxing district in any year shall be set so that the regular property taxes payable in the following year shall not exceed the limit factor multiplied by the amount of regular property taxes lawfully levied for such district in the highest of the three most recent years in which such taxes were levied for such district plus an additional dollar amount calculated by multiplying the increase in assessed value in that district resulting from new construction, increases in assessed value due to construction of electric generation wind turbine facilities classified as personal property, improvements to property, and any increase in the assessed value of state?assessed property by the regular property tax levy rate of that district for the preceding year. 2%334 c ,: 5 7 ;;6 c - 5 %3% ()eferendum Hill 1o. :6, approved 1ovember :, ;;6!7 ;6; ex.s. c % , 5 %7 ;6- st ex.s. c 46 5 7 ;6 ex.s. c %,, 5 %3.8 )*+ #$.//.%,%, >imit factor ?? Authori9ation for taxing district to use one hundred one percent or less ?? (rdinance or resolution. Ipon 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. 0n districts with legislative authorities of four members or less, two?thirds of the members must approve an ordinance or resolution under this section. 0n 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. 2%336 sp.s. c 5 %7 ;;6 c - 5 %3: ()eferendum Hill 1o. :6, approved 1ovember :, ;;6!.8
D:
September 2013
%./ D<!;;!0#2 ,as enacted in the late 1#D0s' allo,in" the levy limit or districts other than the state to be based on the hi"hest amount that could have been levied since 1#D;71#D:! This act provided districts ,ith the ability to *ban) capacity'+ removin" an incentive to al,ays increase their levy by the : percent that ,as available under statute at the time! L%,+ L/&/T CALC(LAT/')L ! Percent &n most instances' the calculation o the levy limit is done by the assessor5s o ice! The statutes authoriIe a very limited number o taxin" districts to compute their o,n levy limit and rate! /ithout passa"e o a resolution7ordinance' taxin" districts are allo,ed to levy only as much as in the precedin" year' plus an amount or ne, construction' improvements to property' ne,ly constructed ,ind turbines classi ied as personal property and increases in the value o state= assessed property! The number and types o resolutions or ordinances is dictated by the siIe o the taxin" district! Taxin" $istricts ,ith a Population o Less than 10'000 (nless a resolution7ordinance is passed' the amount levied in the current year may not exceed the amount levied in the precedin" year plus ne, construction' improvements to property' ne,ly constructed ,ind turbines' increases in the value o state=assessed property' annexations' and re unds! 2y passin" a resolution7ordinance' the district is allo,ed to increase its bud"et up to 1 percent! The increase is calculated on the hi"hest la, ul levy o the district since 1#D;! The resolution7ordinance must state both the dollar increase and the percenta"e increase above the amount levied in the precedin" year! The resolution7ordinance must be passed by a ma3ority o the "overnin" board o the district! Passa"e o the resolution7ordinance also allo,s the district to ban) excess levy capacity! Taxin" $istricts ,ith a Population o 10'000 or More 1"ain' ,ithout passa"e o a resolution7ordinance' a taxin" district5s current levy is limited to the amount levied in the precedin" year plus an amount or ne, construction' improvements to property' ne,ly constructed ,ind turbines' increases in the value o state assessed property' annexations' and re unds! Passa"e o a resolution7ordinance allo,s the district to increase the levy by the lesser o 1 percent or the rate o in lation as measured by the &mplicit Price $e lator -&P$0! 1 separate resolution7ordinance is re8uired to increase the levy above the &P$! 2y passa"e o one resolution7ordinance' the district is allo,ed to increase its bud"et or ban) levy capacity up to the lesser o 1 percent or the &P$! The increase is calculated on the hi"hest la, ul levy o the district since 1#D;! The resolution7ordinance must state both the dollar and percenta"e increases above the amount levied in the precedin" year' and it must be passed by a ma3ority o the "overnin" board o the district! 2ecause the limit actor or local taxin" districts ,ith a population o 10'000 or more is the lesser o 101 percent or 100 percent plus in lation -in lation is de ined as the percenta"e chan"e in the &P$0' a ne"ative chan"e in the &P$ ,ould result in a limit actor o less than 100 percent! 4or example' i the percenta"e chan"e in the &P$ ,ere =1!0 percent' the limit actor ,ould be 100 percent less =1!0 percent or a actor o ## percent! To increase its bud"et or ban) levy capacity above the &P$' the district must demonstrate substantial need and pass a separate resolution7ordinance! /ith passa"e o this second resolution7ordinance' the levy may be increased up to 1 percent! The resolution7ordinance must D>
September 2013
state the nature o the substantial need and the percenta"e increase' and it must be passed by a superma3ority o the "overnin" board o the district! The t,o resolutions7ordinances ,or) to"ether! $istricts increasin" their levies above the &P$ should state the total dollar and percenta"e increases in their resolution7ordinance! %xample M L Population of Taxing -istrict is L%SS than !#!!! 1mount levied in precedin" year6 ?i"hest la, ul levy since 1#D;6 .urrent bud"et certi ication6 F200'000 F200'000 F210'000
The ollo,in" resolution7ordinance ,as passed by a ma3ority o the district5s "overnin" board6 Whereas' the 2oard o .ommissioners o ^^^^^ Taxin" $istrict' a ter hearin" and a ter duly considerin" all relevant evidence and testimony presented' determined that ^^^^^ Taxin" $istrict re8uires an increase in property tax revenue rom the previous year' in addition to that resultin" rom the addition o ne, construction and improvements to property' ne,ly constructed ,ind turbines' and any increase in the value o state=assessed property' in order to dischar"e the expected expenses and obli"ations o the district and in its best interestM no, there ore' be it Resolved' by the 2oard o .ommissioners o ^^^^^^ Taxin" $istrict that an increase in the re"ular property tax levy' in addition to the increase resultin" rom the addition o ne, construction and improvements to property' ne,ly constructed ,ind turbines' and any increase in the value o state assessed property' is hereby authoriIed or the ^^^^ levy in the amount o F2'000 ,hich is a percenta"e increase o 1 percent rom the previous year! The levy is calculated as ollo,s6 Step 1 Multiply6 ?i"hest la, ul levy since 1#D; x 1!01 to increase by 1U Product 1dd6 1dd6 Be, .onstruction x last Near5s Levy %ate F 200'000 x 1!01 F 202'000 F ;'000
Step 2 Step 3
&ncrease in state=assessed property x last year5s levy rate Maximum allo,able levy
1'000 F 20D'000 F 20D'000
Lesser o maximum allo,able levy and the certi ied bud"et re8uest %xample M2 L Population of Taxing -istrict is &'R% than !#!!! 1mount levied in precedin" year6 ?i"hest la, ul levy since 1#D;6 .urrent bud"et certi ication6 F;10'000 F;10'000 F;<0'000
The ollo,in" resolution7ordinance ,as passed by a ma3ority o the district5s "overnin" board6 Whereas' the 2oard o .ommissioners o ^^^^^^ Taxin" $istrict' a ter hearin" and a ter duly considerin" all relevant evidence and testimony presented' determined that ^^^^^^ Taxin" $istrict re8uires an increase in property tax revenue rom the previous year' in addition to that DD
September 2013
resultin" rom the addition o ne, construction and improvements to property' ne,ly constructed ,ind turbines' and any increase in the value o state=assessed property' in order to dischar"e the expected expenses and obli"ations o the district and in its best interestM no, there ore' be it Resolved' by the 2oard o .ommissioners o ^^^^^^ Taxin" $istrict that an increase in the re"ular property tax levy' in addition to the increase resultin" rom the addition o ne, construction and improvements to property' ne,ly constructed ,ind turbines' and any increase in the value o state assessed property' is hereby authoriIed or the ^^^^ levy in the amount o F2';;0 ,hich is a percenta"e increase o !; percent rom the previous year! 1 resolution sho,in" substantial need ,as passed by a super=ma3ority o the "overnin" board6 Whereas' the 2oard o .ommissioners o ^^^^^^ Taxin" $istrict has determined that' due to ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ -substantial need0 the 2oard o .ommissioners inds that there is a substantial need to increase the bud"et by 1 percent and to set the levy limit at 1 percent in the event this levy capacity is needed in uture years! The levy is calculated as ollo,s6 Step 1 Multiply6 ?i"hest la, ul levy since 1#D; x 1!01 to increase by 1U Product 1dd6 1dd6 Be, construction x last year5s levy rate F ;10'000 x 1!01 F ;1;'100 F 2;'000
Step 2 Step 3
&ncrease in state=assessed property x last year5s levy rate Maximum allo,able levy
F 10'000 F ;;0'100 F ;<0'000 F ;;0'100
Lesser o maximum allo,able levy and the certi ied bud"et re8uest ?i"hest la, ul levy or current year
2ecause the resolution7ordinance demonstratin" substantial need sets the levy limit at 1 percent' the hi"hest la, ul levy or the current year is calculated based on that percenta"e! This is important or determinin" uture years5 levies! &n this manner' the district is able to ban) excess levy capacity! RC" #$.//.%,/ Rest rati n 2 reg!)ar )e.y. 0f a taxing district has not levied since ;,. and elects to restore a regular property tax levy subject to applicable statutory limitations then such first restored levy shall be set so that the regular property tax payable shall not exceed the amount which was last levied, plus an additional dollar amount calculated by multiplying the increase in assessed value in the district since the last levy resulting from new construction, increases in assessed value due to construction of electric generation wind turbine facilities classified as personal property, improvements to property, and any increase in the assessed value of state?assessed property by the property tax rate which is proposed to be restored, or the maximum amount which could be lawfully levied in the year such a restored levy is proposed. 2%334 c ,: 5 %.8 D#
September 2013
,&,&# !ffect of ;oundary Changes on Levy Limit Calculations Annexations; %./ D<!0#!030 %./ D<!;;!030 /1. <;D=1#=03; Consolidations and &ergers; %./ D<!0#!030 %./ D<!;;!020 /1. <;D=1#=030 )e@ly formed taxing district; %./ D<!0#!030 %./ D<!;;!03; /1. <;D=1#=0<0 ,&,&' Levy Limit Lid>Lift %./ D<!;;!0;0 == Clection to 1uthoriIe &ncrease! 1s the levy limitation is applied to a districtJs bud"et over the years' the rate a district is allo,ed to levy on taxpayers tends to dri t do,n,ard rom the maximum statutory levy rate! Occasionally' a district ,ill need to raise the levy limitation in order to increase unds! 1 district may as) its voters to authoriIe it to levy an amount that exceeds the levy limitation or Lli t the levy lid!L Lid li ts may result in increasin" the limit actor or 1 year or up to : consecutive years! The result o the limit actor increase can temporarily or permanently impact uture levy limit calculations BALL'T &%AS(R%S 1 taxin" district that ,ants to levy an amount in excess o the levy limitation must irst receive approval by a ma3ority o the districtJs voters! Sli"htly di erent provisions apply dependin" on ,hether the levy limitation ,ill be exceeded or a sin"le year lid li t' or multiple year lid li ts' up to : consecutive years! Sin"le Near Lid Li t6 1llo,s a district to increase its levy by more than 1 percent over its hi"hest la, ul levy since 1#D;71#D: or 1 year! %e8uires approval o a simple ma3ority o voters! May be voted at a special or "eneral election! Must be approved not more than 12 months prior to ,hen the lid li t ,ill be imposed! The ballot must contain the proposed levy rate or the irst year o the lid li t &s temporary unless the ballot speci ically states the resultin" levy ,ill be used or uture levy limit calculations! #0
September 2013
May include lan"ua"e to limit the levy increase or a speci ic time rame and7or speci ic purpose! 1llo,s a district to increase its levy by more than 1 percent over its hi"hest la, ul levy since 1#D;71#D: or up to : consecutive years! The ballot must contain the proposed levy rate or the irst year o the lid li t! The ballot title must contain the limit actor or speci ic index used to determine the limit actor! %e8uires approval o a simple ma3ority o voters! May be voted at a primary or "eneral election! Must be approved not more than 12 months prior to the irst year o the lid li t! The ballot must contain the limited purpose or the increased levy! &s temporary unless the ballot speci ically states the inal levy ,ill be used or uture levy limit calculations! May include lan"ua"e to limit the levy increase or a speci ic time rame and7or speci ic purpose! 4unds raised can be used to supplant existin" unds be"innin" ,ith levies approved by the voters a ter Kuly 2:' 200#! &n counties ,ith a population o 1!; million or more' unds raised can be used to supplant existin" unds or levies approved by the voters bet,een Kuly 2:' 200#' and $ecember 31' 2011!
Multiple Near Lid Li t6
CALC(LAT/') '* L%,+ L/&/T A*T%R A-'PT/') '* A L/- L/*T Once the sin"le year or multiple year levy lid is approved' you' as a rate calculator' ,ill proceed ,ith the levy limit ,or)sheet as ollo,s6 Sin"le Near Lid Li t A Temporary &ncrease /ith a temporary lid li t' the inte"rity o the levy limit calculation must remain intact! /hen a temporary lid li t expires' based on terms in the ballot title' the startin" point or calculatin" the levy limit in uture years ,ill be the amount allo,ed to the district as thou"h a lid li t never occurred! To maintain a LpureL levy limit i"ure each year that a temporary lid li t is in e ect' ollo, the steps belo,6 1! Prepare the levy limit ,or)sheet' as usual' calculatin" both the levy limit and the statutory rate! 2! Limit the district to the LCSSC% o the levy limit and the statutory levy! 3! Prepare a second levy limit ,or)sheet to sho, the levy amount includin" the temporary lid li t! &n the irst year o the lid li t' calculate the levy usin" the levy rate contained in the ballot title! %emember' the levy rate cannot exceed the statutory maximum rate!
#1
September 2013
<! &n the ollo,in" year' prepare a levy limit ,or)sheet usin" the levy limit calculated in step 2 as the startin" point! 2y doin" so' you ,ill maintain a record o the hi"hest la, ul levy ,ithout re erence to the temporary lid li t! ;! Prepare a second levy limit ,or)sheet to sho, the levy amount includin" the temporary lid li t! (se the inal levy amount -includin" the lid li t0 as the startin" point! The district ,ill be entitled to the LCSSC% o the levy limit and the statutory levy amount! :! &n subse8uent years' continue preparin" t,o levy limit ,or)sheets -one includin" the increased levy and one as thou"h the lid li t had not been approved0! .ontinue this process or the duration o the temporary lid li t! >! 1 ter expiration o the temporary lid li t' calculate the levy limit as thou"h the lid li t had not been approved! The startin" point or the calculation ,ill be based on the prior yearJs ,or)sheet that did not include the lid li t! Multiple Near Lid Li t A Temporary &ncrease 1! Prepare the levy limit ,or)sheet' as usual' calculatin" both the levy limit and the statutory rate! 2! Limit the district to the LCSSC% o the levy limit and the statutory levy! 3! Prepare a second levy limit ,or)sheet to sho, the levy amount includin" the temporary lid li t! &n the irst year o the lid li t' calculate the levy usin" the levy rate contained in the ballot title! %emember' the levy rate cannot exceed the statutory maximum rate! <! &n the ollo,in" year' prepare a levy limit ,or)sheet usin" the levy limit calculated in step 2 as the startin" point! 2y doin" so' you ,ill maintain a record o the hi"hest la, ul levy ,ithout re erence to the temporary lid li t! ;! Prepare a second levy limit ,or)sheet to sho, the levy amount includin" the temporary lid li t! (se the inal levy amount -includin" the lid li t0 as the startin" point! &ncrease that amount by the limit actor or that year as contained in the ballot measure! The district ,ill be entitled to the LCSSC% o the levy limit and the statutory levy amount! :! &n subse8uent years' continue preparin" t,o levy limit ,or)sheets -one includin" the increased levy and usin" the limit actors contained in the ballot measure and one as thou"h the lid li t had not been approved0! .ontinue this process or the duration o the temporary lid li t! >! 1 ter expiration o the temporary lid li t' calculate the levy limit as thou"h the lid li t had not been approved! The startin" point or the calculation ,ill be based on the prior yearJs ,or)sheet that did not include the lid li t! Sin"le Near Lid Li t A Permanent &ncrease 1! Prepare a levy limit ,or)sheet! 2! &n the LLevy %ate .omputationL section' insert the voter=approved rate' i that rate is e8ual to or less than the statutory maximum rate' to determine the ne, bud"et!
#2
September 2013
3! 1 lid li t can "o only as hi"h as the statutory maximum rate even ,ith voter approval! & a district re8uested and received the maximum' use the statutory levy calculation as the ne, bud"et amount! <! &n the ollo,in" year' calculate the levy limitation usin" the inal levy amount -includin" the lid li t0 as the startin" point! ;! &n subse8uent years' proceed normally ,ith the levy limitation ,or)sheet' calculatin" the limits and allo,in" the district to levy the LCSSC% o the levy limit or the statutory amount! Multiple Near Lid Li t A Permanent &ncrease 1! Prepare a levy limit ,or)sheet! 2! &n the LLevy %ate .omputationL section' insert the voter=approved rate' i that rate is e8ual to or less than the statutory maximum rate' to determine the ne, bud"et! 3! 1 lid li t can "o only as hi"h as the statutory maximum rate even ,ith voter approval! & a district re8uested and received the maximum' use the statutory levy calculation as the ne, bud"et amount! <! &n the ollo,in" year' calculate the levy limitation usin" the inal levy amount -includin" the lid li t0 as the startin" point! &ncrease that amount by the limit actor or that year as contained in the ballot measure! The district ,ill be entitled to the LCSSC% o the levy limit and the statutory levy amount! ;! &n subse8uent years' continue calculatin" the levy limit usin" the limit actors as contained in the ballot measure! The district ,ill be entitled to the LCSSC% o the levy limit and the statutory levy amount! :! 1 ter the period contained in the ballot measure expires' proceed normally ,ith the levy limitation ,or)sheet' calculatin" the limits and allo,in" the district the LCSSC% o the levy limit or the statutory amount! BOTC6 & the voters approve limit actors to be used in up to : consecutive years' additional resolutions or ordinances are not necessary or those years! PLC1SC BOTC6 Lid li ts are BOT excess levies! 1 lid li t is simply a means o exceedin" the 101U levy limit! Guali yin" senior citiIens are exempt rom lid li ts only to the extent that they are exempt rom re"ular levies!
,&,&( ;an1ed Capacity 2an)ed capacity is the di erence bet,een the hi"hest la, ul levy that could have been made and the actual levy that ,as imposed! The amount o ban)ed capacity usually chan"es each year because the hi"hest la, ul levy and the actual levy are recalculated! ?avin" ban)ed capacity or one year does not "uarantee the district ,ill have the same amount or more the ollo,in" year! One ,ay a district can protect their levy capacity is to pass the appropriate resolutions as described earlier in this section!
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September 2013
& a district levies less than their hi"hest la, ul levy' they ,ill have ban)ed capacity! & a district levies at their hi"hest la, ul levy' they ,ill not have ban)ed capacity! /hen a district ,ants to use ban)ed capacity' their resolution must authoriIe a lar"e enou"h increase that ,ill allo, the district to levy at their hi"hest la, ul levy! ,&. A.&4< ggregate Limit for Local "egular Levies
N5.9! A00R%0AT% L/&/T *'R L'CAL R%0(LAR L%,/%S Most taxin" districts are authoriIed by state la, to levy a certain rate each year ,ithout approval by the votersM these are commonly re erred to as re"ular levies! 1ll to"ether' certain local re"ular levies cannot exceed F;!#0! %./ D<!;2!0<3-20 provides the combined limit on local re"ular levies! PR'RAT/') ()-%R T$% N5.9! A00R%0AT% L/&/T /hen this limitation is exceeded' the rates must be prorated amon" the districts' accordin" to a statutory mechanism or reducin" 3unior district rates! %./ D<!;2!010 provides the proration order to be ollo,ed! %./ D<!;2!12; allo,s ire districts and %./ D<!;2!0<3 allo,s lood control Ione districts in a county ,ith a population o >>;'000 or more and is coextensive ,ith a county to protect up to F0!2; per thousand dollars o assessed value outside o the F;!#0 limitation i their levy is sub3ect to prorationin"! 2e sure to calculate all o the prorationin"' veri yin" that the T.1 does not exceed F;!#0 be ore you add bac) the protected rate! Protectin" this levy capacity is optional or the ire protection districts and lood control Ione districts! 2e sure to verity ,ith the districts i they ,ant to protect their levy amount be ore automatically addin" the protected rate bac) into the levy calculation! Some metropolitan par) districts may re8uest voter approval to protect up to F0!2; per thousand dollars o assessed value outside o the F;!#0 a""re"ate levy limitation! The ollo,in" population re8uirements must be met in order to re8uest voter approval to protect the levy rate6 1ny metropolitan par) district ,ith a population o 1;0'000 or moreM or 1ny metropolitan par) district in a county ,ith a population o 1';00'000 or more! This proration order is summariIed in the table belo,!
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September 2013
N5.9! A00R%0AT% L/&/T PR'RAT/') 'R-%R

E14TC% M1O&BS T?C LCEN L&M&T .1L.(L1T&OB0
RCW 84.52.! !E3FE:F EiF
*irst6 Par) H %ecreation $istrict Par) H %ecreation Service 1rea .ultural 1rts Stadium H .onvention $ist! .ity Transportation 1uthority
3:!:#!1<; 3:!:D!;2; :>!3D!130 3;!#;1!100
84.52.! !E3FE:F EiiF 84.52.! !E3FE:F EiiiF
Second6 4lood .ontrol XoneVVV D:!1;!1:0 VVV4lood .ontrol Xone $istricts may protect up to F0!2; rom prorationin" Third6 ?ospital >0!<<!0:0-:0 Metropolitan Par) 3;!:1!210 .emetery :D!;2!310 1ll other 3unior taxin" districts not other,ise mentioned VMetropolitan Par) $istrict may protect by a vote *ourth; Metropolitan Par) -.reated on7a ter 1717020 *ifth6 4ire $istrict 4ire $istrict -1 paid 4TC0 4ire Protection Service 1uthority 4ire Protection Service 1uthority -1 paid 4TC0 Sixth6 4ire $istrict 4ire Protection Service 1uthority Library ?ospital Metropolitan Par) -.reated be ore 1717020 -F!2;0 -F!2;0V
84.52.! !E3FE:F EivF 84.52.! !E3FE:F EvF
3;!:1!210 ;2!1:!1<0 ;2!1:!1:0 ;2!2:!1<0-10-b0 ;2!2:!1<0-10-c0
-F!;00 -F!;00VV -F!;00VV -F!;00 -F!;00
VV4ire Protection $istricts may protect up to F0!2; rom prorationin" 84.52.! !E3FE:F EviF ;2!1:!130 ;2!2:!1<0-10-a0 2>!12!0;0 H 2>!12!1;0 >0!<<!0:0-:0 3;!:1!210 D<!;2!0<3-10-b0 D<!;2!0<3-10-c0 D<!;2!0<3-10-d0 -F!;00 -F!;00 -F!;00 -F!;00 -F!;00
84.52.! !E3FEaF
Seventh6 .ounty .urrent Cxpense .ounty %oad .ity
Levies not sub3ect to the F;!#0 1""re"ate Limit6 State' Ports' Public (tility $istricts' Cmer"ency Medical Services' 1 ordable ?ousin"' .onservation 4utures' .ounty 4erry $istricts' .riminal Kustice' and .ounty Transit!
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September 2013
%.A&PL% '* T$% N5.9! A00R%0AT% L/&/T; $&ST%&.T .ounty .urrent Cxpense %oad $istrict %ural Library 4ire $istrict ?ospital $istrict .emetery $istrict LCEN %1TC 7 F1'000 1E F1!D000 2!2;00 !;000 1!0000 !>;00 !112; F:!<12; Since the F;!#0 limitation has been exceeded' the 3unior taxin" districts are sub3ect to reduction' proration' and7or elimination usin" the order or the F;!#0 limitation! $&ST%&.T .ounty .urrent Cxpense %oad $istrict %ural Library 4ire $istrict ?ospital $istrict .emetery $istrict O%&S&B1L %1TC F1!D000 2!2;00 !;000 1!0000 !>;00 !112; F:!<12; P%O%1TC$ %1TC F1!D000 2!2;00 !;000 !D;00 !;000 !0000 F;!#000
The cemetery5s F!112; and the hospital district5s additional F!2; are eliminated irst! Since the F;!#0 at this point is still exceeded by F!1;' that amount is then reduced rom the ire districts second F!;0! 4ire districts have the uni8ue option to *protect+ their second and third F0!;0 levies rom F;!#0 proration! 1s o 200; and the introduction o %./ D<!;2!12;' up to F0!2; o those levies may levied outside o the F;!#0 limit ,hen the t,o ire district levies are reduced by proration at the i th level on the chart above! &n our example' those levy rates ,ere reduced by F0!1;! The F0!1; can be restored a ter the F;!#0 calculations to "ive the ire district the ull F1!00 they ori"inally re8uested! 1n example o ho, levies share in reductions ,hen there are t,o or more levies at the same priority level is demonstrated in .hapter :!;! These proportional reductions are also re erred to as proration! The $epartment o %evenue has developed the Prorationin" /or)sheet or the F;!#0 1""re"ate Limit -%CE :< 00#>0 to help in ma)in" these calculations!
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September 2013
,&/
# percent Constitutional Limit
&n 1#>2' a constitutional limit o 1!0 percent ,as adopted by the voters! This limits the amount o property taxes that may be imposed on an individual parcel -real or personal0 o property ,ithout voter approval to 1 percent o its true and air value! The 1 percent limit applies to all re"ular levies -except port and P($ district levies0! &t does not apply to special levies approved by voters! /hile the levy limit restricts the total revenue collected by a taxin" district' the 1 percent constitutional limit applies directly to taxes paid by individual property o,ners! This limit ,ould e8uate to a re"ular levy rate o F10!00 per F1'000 o assessed value i the property ,ere assessed at its true and air value! Since this is o ten not the case' due to delays in revaluation cycles' the constitutional limit is rarely approached! The 1 percent limit is based on true and air value' unli)e the F;!#0 limit ,hich is based on assessed value! Taxin" districts ,hich are sub3ect to the 1 percent limit are those that are under the F;!#0 limit plus the state school levy at the local rate' emer"ency medical service levy' a ordable housin" levy' county erry' criminal 3ustice' county transit and the conservation utures levy! The 1 percent limit may be exceeded i approved by :0 percent o the voters votin" on the proposition' ,ith a validation re8uirement that <0 percent o the voters votin" in the last "eneral election vote yes or the current election! Cxceptions to this includes school district levies ,here only a ;0 percent approval o voters is re8uired ,ith no validation re8uirement! These are excess levies! 1 variety o situations can cause the 1 percent limit to be exceeded! & any o the ollo,in" situations exist' then the limit should be chec)ed! 1! The countyJs indicated ratio results sho, that the personal property ratio is hi"her than the real property ratio by several points! The personal property ratio controls the limit' because it is hi"her! The real property' by its volume' causes the state school levy to "o up! /hen a real or personal property ratio is lo,' the state levy must be raised in order to "enerate the same amount o money had the assessment ratios been at 100 percent! 2! Taxin" districts are near their statutory rate! 3! Taxin" districts are near their F;!#0 limitation! RCW 84.52.!5! restates the 1 percent constitutional limit! RCW 84.52.! !E3F provides the proration order or levies that ,ere not included in the F;!#0 1""re"ate Limit but are sub3ect to proration under the 1 percent constitutional limit! The proration order or all districts sub3ect to this limitation is summariIed in the table belo,6
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September 2013
C')ST/T(T/')AL P%RC%)T L/&/T PR'RAT/') 'R-%R

E14TC% M1O&BS T?C LCEN L&M&T .1L.(L1T&OB 1B$ P%O%1T&BS' &4 BC.CSS1%N' (B$C% T?C F;!#0 L&M&T0
RCW 84.52.! !E3FEaFEiF
4irst6 Metropolitan Par) $istrict -Portion' i any' protected rom F;!#0 proration ,hen the par) district5s population is less than 1;0'000 H county population is 1';00'000 or more!0 D<!;2!120 -F!2;0 Second6 4lood .ontrol Xone $istrict -Portion i any' protected rom F;!#0 proration under 2CS2 ;:3D0 C?2 1#:# -F!2;0 -F!0>;0 -F!2;0
84.52.! !E3FEaFEiiF
84.52.! !E3FEaF EiiiF 84.52.! !E3FEaF EivF 84.52.! !E3FEaFEvF 84.52.! !E3FEaF EviF 84.52.! !E3FEaF EviiF
Third; .ounty Transit *ourth; 4ire $istrict D<!;2!1<0 D<!;2!12;
-This amount is prorated only i previously protected rom proration under the F;!#0 limit!0 *ifth6 .riminal Kustice Sixth6 .ounty 4erry $istrict D<!;2!13; 3:!;<!130 -F!;00 -F!0>; Oin" .o!' all other counties F0!>;0
Seventh Metropolitan Par) -& protected under the F;!#0 Limit' district population must be 1;0'000 or more0 D<!;2!120 %ighth6 .onservation 4utures 1 ordable ?ousin" Cmer"ency Medical Services )inth6 Cmer"ency Medical Services Tenth6 Par) H %ecreation $istrict Par) H %ecreation Service 1rea .ultural 1rts Stadium H .onvention $ist! .ity Transportation 1uthority D<!3<!230 D<!;2!10; D<!;2!0:# D<!;2!0:# 3:!:#!1<; 3:!:D!;2; :>!3D!130 3;!#;1!100
-F!2;0 -F!0:2;0 -F!;00 -F!200 -F!300 -F!:00 -F!:00 -F!2;0 -F1!;00
84.52.! !E3FEaF EviiiF
84.52.! !E3FEaF EixF 84.52.! !E3FE:FEiF
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September 2013
84.52.! !E3FE:FEiiF
%leventh6 4lood .ontrol Xone -Portion o levy not protected in 2CS2 ;:3D0 D:!1;!1:0 -F!;00 T@elfth6 ?ospital >0!<<!0:0-:0 -F!2;0 Metropolitan Par) 3;!:1!210 -F!2;0 .emetery :D!;2!310 -F!112;0 1ll other 3unior taxin" districts except those in the #th' 10th' or 11th priority! Thirteenth6 Metropolitan Par) -.reated on7a ter 1717020 -Portion not protected under F;!#00 3;!:1!210
84.52.! !E3FE:F EiiiF
84.52.! !E3FE:F EivF 84.52.! !E3FE:FEvF
-F!;00
*ourteenth6 4ire Protection Service 1uthority ;2!2:!1<0-10-b0 -F!;00 4ire $istrict ;2!1:!1<0 -F!;00 4ire Protection Service 1uthority -1 paid 4TC0 ;2!2:!1<0-10-c0 -F!;00 4ire $istrict -1 paid 4TC0 ;2!1:!1:0 -F!;00 *ifteenth6 ESenior?Gunior -istrictsF 4ire Protection Service 1uthority ;2!2:!1<0-10-a0 -F!;00 4ire $istrict ;2!1:!130 -F!;00 Library 2>!12!0;0 H 2>!12!1;0 -F!;00 ?ospital >0!<<!0:0-:0 -F!;00 Metropolitan Par) -.reated be ore 1717020 3;!:1!210 -F!;00 Sixteenth6 ESenior -istrictsF .ounty .urrent Cxpense D<!;2!0<3-10-b0 .ounty %oad D<!;2!0<3-10-c0 .ity D<!;2!0<3-10-d0 Seventeenth6 State Levy D<!;2!0:; -F1!D00 -F2!2;0 -F3!3>;0 -local rate0
84.52.! !E3F:F EviF
84.52.! !E3FEaF
84.52.! !E3FEaF
Levies not sub3ect to the 1 percent constitutional Limit6 Ports and Public (tility $istricts! %xample; The personal property ratio is #D percent' and the real property ratio is #; percent! &n this example' the F;!#0 limit has already been calculated and resulted in the ollo,in" rates6 $&ST%&.T State School Levy -local rate0 .onservation 4utures Levy .ounty Seneral .ounty %oad 4ire Protection ?ospital ## LCEN %1TC 7 F1'000 1E F<!2000 !0:2; 1!D000V 2!2;00V 1!0000 -reduced by F;!#0 but protected0V !;000V
September 2013
Library Cmer"ency Medical Services .emetery Par) H %ecreation Total %ate
!;000V !2;00 !0000 -eliminated F;!#00 !0000 -eliminated F;!#00 F10!;:2;
VTotals F;!#0 plus the protected F0!1; o the ire district! The F;!#0 limit is to be calculated be ore the 1 percent limit is dealt ,ith! The test to determine i the 1 percent limit has been exceeded is to ascertain the e ective rate! To do this' divide F10 by the hi"her o the real or personal property ratio! F10!007!#D _ F10!20<1 C ective %ate This rate is 1 percent o mar)et value! /hile this rate is over 1 percent o assessed value' it is a valid rate! This rate ensures that no one is payin" more than 100 percent o mar)et value! Since the e ective rate is F10!20<1' the 1 percent limit has been exceeded by F0!20D< -F10!<12; A F10!20<1 _ F0!20D<0! The excess F0!20D< needs to be eliminated! The proratin" ollo,s6 $&ST%&.T State School Levy .onservation 4utures Levy .ounty Seneral Levy .ounty %oad Levy 4ire Protection ?ospital Levy Library Cmer"ency Medical Service Totals O%&S&B1L %1TC F<!2000 !0:2; 1!D000 2!2;00 1!0000 !;000 !;000 !2;00 F10!;:2; P%O%1TC$ %1TC F<!2000 !0000V 1!D000 2!2;00 !D;00 !;000 !;000 !10<1V F10!20<1VV
VF!3;D< needs to be eliminated! -The *protected+ F0!1; ire district levy' F0!0:2; rom the .onservation 4utures Levy and F0!1<;# o the Cmer"ency Medical Service5s F!2; is eliminated!0 VVThis rate is 1 percent o mar)et value! 1lthou"h this rate is over 1 percent o assessed value' it is a valid rate! The *protected+ ire district levy -F0!1;0 is eliminated in the second level o proration! The next levy to be reduced is the .onservation 4utures levy at the sixth level! &t is eliminated entirely! There is no reduction in the Cmer"ency Medical Service $istrict5s levy rate in the sixth level o the proration order because the irst F!30 o the Cmer"ency Medical Service $istrict5s levy is protected until the seventh level o proration! The CMS levy is only F0!2; to be"in ,ith! ?o,ever' a ter eliminatin" the .onservation 4utures $istrict levy' F!1<;# still needs to be eliminated! That amount is ta)en rom the Cmer"ency Medical Service $istrict5s levy rate at the seventh level!
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September 2013
1n example o ho, levies share in reductions ,hen there are t,o or more levies at the same priority level is demonstrated in .hapter :!;! These proportional reductions are also re erred to as prorationin"! The $epartment o %evenue has developed the Prorationin" /or)sheet or the 1U 1""re"ate Limit -%CE :< 00#:0 to help ,ith these calculations!
101
September 2013
CH PT!" . Ta%ing +istricts

%./ D<!0<!120' Taxin" $istrict' states6 <Taxing district< shall be held and construed to mean and include the state and any county, city, town, port district, school district, road district, metropolitan par' district, water?sewer district or other municipal corporation, now or hereafter existing, having the power or authori9ed by law to impose burdens upon property within the district in proportion to the value thereof, for the purpose of obtaining revenue for public purposes, as distinguished from municipal corporations authori9ed to impose burdens, or for which burdens may be imposed, for such purposes, upon property in proportion to the benefits accruing thereto. %./ D<!;2!0;0' Limitation o Levies' states in part6 <The term #taxing district# for the purposes of this section shall mean any political subdivision, municipal corporation, district, or other governmental agency authori9ed by law to levy, or have levied for it, ad valorem taxes on property, other than a port or public utility district.< %./ D<!:#!010' %e unds' states6 <As used in this chapter, unless the context indicates otherwise= ( ! <Taxing district< means any county, city, town, port district, school district, road district, metropolitan par' district, water?sewer district, or other municipal corporation now or hereafter authori9ed by law to impose burdens upon property within the district in proportion to the value thereof, for the purpose of obtaining revenue for public purposes, as distinguished from municipal corporations authori9ed to impose burdens, or for which burdens may be imposed, for such purposes, upon property in proportion to the benefits accruing thereto.< .&# )enior Ta%ing +istrict
/1. <;D=1#=00; de ines LSenior Taxin" $istrictL as the state - or support o common schools0' a county' a county road district' a city' or a to,n! %./ D<!;2!0<3-10 "ives us the best statutory de inition o senior taxin" districts in the ollo,in" discussion6 <+ithin and subject to the limitations imposed by )*+ ,:..%.3.3 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named shall be as follows= ( ! >evies of the senior taxing districts shall be as follows= (a! The levy by the state shall not exceed three dollars and sixty cents per thousand dollars of assessed value adjusted to the state e$uali9ed value in accordance with the indicated ratio fixed by the state department of revenue to be used 102
September 2013
exclusively for the support of the common schools7 (b! the levy by any county shall not exceed one dollar and eighty cents per thousand dollars of assessed value7 (c! the levy by any road district shall not exceed two dollars and twenty?five cents per thousand dollars of assessed value7 and (d! the levy by any city or town shall not exceed three dollars and thirty? seven and one?half cents per thousand dollars of assessed value. @owever any county is hereby authori9ed to increase its levy from one dollar and eighty cents to a rate not to exceed two dollars and forty?seven and one? half cents per thousand dollars of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed four dollars and five cents per thousand dollars of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy. (%33; c .. 5 47 %33. c %% 5 -! .&' Bunior Ta%ing +istrict
%./ D<!;2!0<3-20 Limitations upon %e"ular Property Tax Levies' in pertinent part' de ines 3unior taxin" districts as6 <...The term #junior taxing districts# includes all taxing districts other than the state, counties, road districts, cities, towns, port districts, and public utility districts.< Senior73unior taxin" districts include the ollo,in"6 4ire $istricts %e"ional 4ire Protection Service 1uthorities ?ospital $istricts Library $istricts Metropolitan Par) $istricts .&( Boint Ta%ing +istrict
/1. <;D=1#=00; de ines a *3oint taxin" district+ as a taxin" district that exists in t,o or more counties' but the term does not include the state nor does it include an intercounty rural library district! These districts are also )no,n as intercounty or split districts! &n order or the levy rate to be uni orm in the district' one county should be in char"e o calculatin" the levy rate! (sually' the county ,ith the hi"hest assessed value and7or the county ,ith the district5s head8uarters is the one that calculates the levy rate! /hen calculatin" the increase in levy capacity due to state assessed utility value or 3oint taxin" districts' be sure to compare the current year5s total state assessed utility value o the district to the prior year5s total state assessed utility value o the district to determine i there is an increase 103
September 2013
in assessment! $o not compare the state assessed utility value per county' and then sum the individual di erences or an increase or decrease in utility value or the district! 4or more in ormation' please see the index under speci ic districts! .&, Local ?mprovement +istrict
These are districts set up or se,er improvement' ,ater systems' roads' li"htin"' etc! The county le"islative authority or a special district board o commissioners ,ill administer the district! %./ D<!3<!310-<0 de ines Local &mprovement $istrict .&. ;enefit ssessment +istrict
1ssessment districts are ormed to provide a speci ic service or bene it to lands contained ,ithin their boundaries! They are empo,ered to levy an assessment to und district operations or to und pro3ects that ul ill the purpose or ,hich the district ,as ormed! 2ene it assessment districts are taxin" districts ,hose char"es are based on bene it rather than value! %./ D<!3<!310 ->0 de ines Special 2ene it 1ssessments! .&/ greements ;et$een Ta%ing +istricts
%./ 3#!:>!010' 1"reements .ontin"ent on Property Tax Levy==1uthoriIed' .&2 Transfer of 0unds ;et$een +istricts
%./ 3#!:>!020 Trans er o unds bet,een taxin" districts .&3 Ta%ing +istrict ;oundaries
%./ D<!0#!030 Taxin" district boundaries==Cstablishment! %./ D<!0#!03> School district boundary chan"es! %./ D<!<0!0#0 Taxin" districts to be desi"nated == Separate assessments! .&4 Ta%ing +istrict ;udgets
To receive their taxes' the taxin" districts must submit a bud"et to the county le"islative authority -i!e!' county commissioners or county executive0! The bud"et is the irst and most important limit on taxation' althou"h there are other rules and la,s that limit the taxin" districtsJ rates and protect the taxpayer! & the commissioners o the district can provide the necessary services ,ithout taxin" the ull amount' then the taxpayersJ burden is reduced! %./ D<!;2!020 .ity and district bud"ets to be iled ,ith county le"islative authority! 10<
September 2013
%./ D<!;;!120 Taxin" districtJs revenue sources!
10;
September 2013
CH PT!" / Levy ?ssues

/&# +istrict ;oundary Changes C Levies /hen district boundaries are created or chan"ed' a ma3or issue or all parties' includin" the assessor' is ,hich boundaries are in e ect or the next levy to be imposed! There are speci ic deadlines or the settin" o district boundaries to be used in decidin" ,hich properties are sub3ect to a district5s levy! (sually' this issue depends on ,hen the ne, boundaries are established! 2oundaries are considered to be established ,hen the inal step is ta)en to complete the district5s process o chan"e! 4or instance' the inal step in annexation o an unincorporated area to a city by the petition method mi"ht be an ordinance bein" passed by the city council! /hen that ordnance is passed' completin" this speci ic process A that is ,hen the $epartment considers the boundaries to be established! & the annexation process ,ere completed and boundaries *established+ by the statutory deadline in 2012' the 2012 levy or collection in the ollo,in" year -20130 ,ould include the ne,ly annexed property! & the deadlines or establishin" boundaries are not met in 2012' the property tax levy ,ould not use the ne, boundaries until the 2013 levy is calculated or collection in 201<! %./ D<!0#!030 controls ho, district levies are a ected by boundary chan"es and is reprinted in ull in our earlier discussion o boundary chan"es in .hapter 2!#! /&' ;oundary Changes and the Levy Limit Calculation
Annexations -%./ D<!;;!0300 The act o a taxin" district ta)in" in part o another taxin" district! To calculate the levy limit in the irst levy year ollo,in" annexation6 a! b! c! $etermine the levy limit and the levy rate or the annexin" district' as thou"h no annexation had occurred! Multiply the current year assessed value o the annexed area o district by the levy rate o the annexin" district! 1dd these amounts -LaL W LbL0 to arrive at the levy limit or the entire district!
See /1. <;D=1#=03; or an example!
10:
September 2013
Consolidations?&ergers V.ombines hi"hest actual levy rom V%ate set by parent district previous 3 years plus additional revenue levy limit calculation rom ne, construction' improvements' ne,ly constructed ,ind turbines' and increases is state=assessed property!V Most bene icial ,hen hi"her rate annexes lo,er rate Cxample6 $ist! `1 Levy _ F1!;0 $ist! `2 Levy _ F!;0 ?i"hest 1ctual Levy -last - years06 $istrict `1 W $istrict `2 _ Total ?i"hest 1ctual Levy V1dditional %evenue $istrict `1 W $istrict `2 _ Total 1dditional %evenue Total ?i"hest 1ctual Levy x Limit 4actor W Total 1dditional %evenue _ Be, Levy Limit Cxample6 $ist! `1 ?i"hest 1ctual Levy _ F10'000 F;'000'000 $ist! `2 ?i"hest 1ctual Levy _ F20'000 F<'000'000 F30'000 $ist! `1 1dditional %evenue _ F1'000 $ist! `2 1dditional %evenue _ F1';00 F2';00 Limit 4actor 101U F30'000 x 1!01 _ F30'300 W F2';00 _ F32'D00 Be, Levy Limit or .onsolidated7 Mer"ed $istrict
Annexations
)e@ly formed taxing districts VStatutory %ate! The levy limit does not apply the 1st year!
& $ist `1 1nnexes `2 Be, %ate _ F1!;0
& $ist! `2 1nnexes `1 Be, %ate _ F!;0
Consolidations -%./ D<!;;!0200 .onsolidation is the combinin" t,o or more similar taxin" districts into one taxin" district' ,here each consolidatin" district loses its identity! 10>
September 2013
The irst re"ular property tax levy made by a taxin" district a ter consolidation o t,o or more districts shall not exceed6 a! The limit actor multiplied by the sum o the hi"hest la, ul re"ular property tax amount levied by each o the component districts in the three most recent years in ,hich such taxes ,ere leviedM Plus the sum o each o the amounts resultin" rom multiplyin" the increase in assessed value o property due to ne, construction and improvements to property in each o the component districts in the precedin" year by the re"ular property tax rate or each district in the precedin" year!
b!
See /1. <;D=1#=030! &ergers -See speci ic %./ or type o taxin" district!0 1 mer"er is the combinin" o t,o districts into one district' ,here each ori"inal district retains its o,n inancial obli"ations and board o commissioners or a period o time! %./ ;2!0:!010 de ines the mer"in" district as the district desirin" to mer"e ,ith another district! The district into ,hich the mer"er is to be made is called the mer"er district! &n other ,ords' the mer"in" district "oes a,ay' the mer"er district stays alive! The levy limit calculation is the same as the calculation or consolidations! )e@ly formed taxing districts -%./ D<!;;!03;0 The levy limit calculation does not apply to the irst levy a ter ormation o a ne, taxin" district! Only statutory rates ,ould apply! See /1. <;D=1#=0<0! %./ ;2!0<!1:1 provides that ne,ly incorporated cities and to,ns located in one or more ire districts are considered annexed into the ire district-s0 or the remainder o the year! 1nnexation can be continued one more year by the city or to,n council and the ire district board-s0! 1 ter that time' the annexation to one or more ire districts must be adopted by the voters o the city or to,n and the ire protection district! /&( nne%ations
The process or ormation' annexation' or reduction o taxin" districts is almost al,ays uni8ue or each )ind o district! /ho ,ill provide critical services and undin" durin" transition periods may be clearly speci ied in the la,! ?o,ever' at times' ,hich district can levy a property tax or areas in transition is not obvious unless all statutes are care ully examined! /hile the $epartment ,ill advise on the property tax aspects o these issues' the 1ssessor and district o icials may have to consult their le"al counsel to "et the complete ans,ers about these chan"es and the proper le"al steps alon" the ,ay! Lin)s to relevant statutes and some narrative are provided belo, or re8uently discussed annexations! /&(&# nne%ation by Cities 1nnexation o (nincorporated 1reas -2y .ities0 10D
See chapter 3;!13 %./!
September 2013
See chapter 3;1!1< %./! /&(&'
1nnexation by .ode .ities
nne%ation ;y City to Library 1nnexation o city or to,n into rural county library district' island library district' or intercounty rural library district==&nitiation procedure! 1nnexation o city or to,n into library district==Special election procedure! 1nnexation o city or to,n into library district==/ithdra,al o annexed city or to,n! 1nnexation o city or to,n into library district==Tax levies! 1nnexation o city or to,n into library district==1ssumption o liabilities!
%./ 2>!12!3:0 %./ 2>!12!3>0 %./ 2>!12!3D0 %./ 2>!12!3#0 %./ 2>!12!3#;
/&(&(
nne%ation ;y City to 0ire Protection +istrict 1nnexation o conti"uous city or to,n==Procedure! 1nnexation o conti"uous city or to,n==Clection! 1nnexation o conti"uous city or to,n==1nnual tax levies==Limitations!
%./ ;2!0<!0:1 %./ ;2!0<!0>1 %./ ;2!0<!0D1 /&(&,
nne%ation ;y Port +istrict
Port districts that are less than county,ide' are located in a county ,ith a population o less than #0 thousand' and are located in either the &=; or &=#0 corridors' may annex area by petition in certain circumstances! The area to be annexed must be conti"uous to the port boundaries' may not be located ,ithin the boundaries o any other port district' and may not contain any re"istered voters! %./ ;3!0<!1;0 %./ ;3!0<!1D0 1lternative annexation methods == Petition or resolution == $istricts authoriIed to use == Petition re8uirements! 1lternative annexation methods == 1nnexation by ,ritten consent== $istricts authoriIed to use == %esolution!
/&,
"oad Levy )hift
/ashin"ton la, allo,s county "overnments to collect t,o separate property tax levies! These are levies or the .urrent Cxpense 4und and the %oad 4und! The .urrent Cxpense 4und is limited to collectin" no more than F1!D0 per F1'000 o assessed value or the "eneral operatin" bud"et o county "overnment! The .ounty %oad 4und is limited to collectin" no more than F2!2; per F1'000 o assessed value to be used or *proper county road purposes!+ -See %./ 3:!D2!020!0 1t the option o the county le"islative authority' some o the levy capacity o the 10#
September 2013
.ounty %oad 4und may be shi ted to increase the .urrent Cxpense 4und! %./ D<!;2!0<3 allo,s the shi t bet,een these t,o unds to ta)e place i a ter the shi t the .urrent Cxpense 4und does not exceed F2!<>; per F1'000 o assessed value -the correspondin" %oad 4und Levy ,ould be F1!;>;0 ,ith the combined .ounty .urrent Cxpense and .ounty %oad 4und levy rates not exceedin" F<!0; per F1'000 o assessed value! 1lso' no other taxin" district can be harmed' i!e!' lose levyin" capacity' because o the shi t! This shi t enables the "eneral operatin" bud"et o a county to receive additional operatin" revenues ,ithout increasin" the total amount o property tax the county is entitled to receive! 4unds are 3ust shi ted rom the %oad 4und to the .urrent Cxpense 4und! 2oth unds are restricted by the six property tax limitations6 -10 the bud"et approved by the taxin" district5s "overnin" authorityM -20 the amount authoriIed by the resolution7ordinanceM -30 the levy limitM -<0 the statutory rate limitationM -;0 the a""re"ate rate limitation -the F;!#0 limitation0M and -:0 the constitutional 1 percent limitation! The %oad 4und Shi t ,or)s li)e this6 The county le"islative authority determines a need to shi t levyin" capacity rom the .ounty %oad 4und to the .ounty .urrent Cxpense 4und! 2ud"ets are then approved or both taxin" districts that re lect the shi t in levy amounts! The assessor5s o ice ma)es the levy limit calculation or each und be ore the shi t ta)es place! This ensures that neither district becomes entitled to more unds -a ter the %oad Levy Shi t0 under the levy limit than they ,ould be allo,ed i the shi t did not occur! Then the unds that ori"inally ,ould have "one to the .ounty %oad 4und are shi ted to the .urrent Cxpense 4und -in the amount approved by the county le"islative authority!0 %e"ardless o the amount shi ted' the total amount levied or both unds cannot exceed the combined total o the t,o districts as calculated under the levy limit! The ne, .urrent Cxpense 4und amount is then divided by the assessed value o all taxable property in the county to determine the .urrent Cxpense 4und levy rate! & this is more than F2!<>; per F1'000 o assessed value' the .urrent Cxpense 4und is reduced until F2!<>; is reached! Then the .ounty %oad 4und is divided by the assessed value o all taxable property in the .ounty %oad 4und $istrict to determine the %oad 4und5s levy rate! & the combined levy rate or both districts is at or belo, F<!0;' the shi t pro"resses to the next limitation chec)! & not' the .urrent Cxpense 4und is reduced until the combined levy rate is F<!0; or less! The next limit is the a""re"ate rate limit! The appropriate levy rates are combined to determine i the total or a""re"ate exceeds F;!#0! /hen per ormin" a %oad Levy Shi t' this limitation ,ould adversely a ect only districts that are ,ithin the boundaries o an incorporated city! & the combined a""re"ate levy rate is above F;!#0' the %oad 4und Shi t cannot ta)e place until the .urrent Cxpense 4und is reduced so that the total is F;!#0 or less or another district5s levy is bou"ht do,n! ?o,ever' i the a""re"ate rate is at or belo, F;!#0' the shi t pro"resses to the inal limitation chec)! The inal limit is the constitutional 1 percent limitation! & the total o the applicable levy rates is ,ithin the 1 percent limitation calculation' the road levy shi t can ta)e place and the .ounty .urrent Cxpense 4und can receive the shi ted unds allo,ed under the la,! & the calculation exceeds the 1 percent limitation' the shi t cannot ta)e place until the .urrent Cxpense 4und is reduced so that the combined levy rates are ,ithin the 1 percent limitation or another district5s levy rate is bou"ht do,n! 110
September 2013
4or each year' the ori"inal levy amounts -that is' the amount be ore the %oad Levy Shi t ta)es place0 are calculated or both the .urrent Cxpense 4und and the %oad Levy 4und and used or the levy limit calculation! The ori"inal levy amounts o each district are trac)ed and recorded so that be ore each shi t ta)es place' and ,hen the %oad Levy Shi t ends' the basis or each district5s ori"inal levy amount is available! %xamples .urrent Cxpense6 Step 1 Multiply6 ?i"hest allo,able levy since 1#D; x 1!01 to increase by 1U Product 1dd6 Be, construction' improvements' ne,ly constructed ,ind turbines x last year5s levy rate -F;0'000'000 x F1!>; a F1'000 1E0 &ncrease in State 1ssessed Property x last year5s levy rate -F;0'000'000 x F1!>; a F1'000 1E0 N #48!#!!! O N93!#8!!#!!! EA,F P N .59 per N #!!! of A, %oad $istrict6 Step 1 Multiply6 ?i"hest allo,able levy since 1#D; x 1!01 to increase by 1U Product Step 2 1dd6 Be, construction' improvements' ne,ly constructed ,ind turbines x last year5s levy rate -F<0'000'000 x F2!1; a F1'000 1E0 F 1'::3'3:: x 1!01 F 1':D0'000 F 1'2#2'0D0 x 1!01 F 1'30;'000
Step 2
D>';00
Step 3
1dd6
D>';00 N #48!#!!!
Total allo@a:le under the levy limitation
D:'000
Step 3
1dd6
&ncrease in state=assessed property x last year5s levy rate -F<0'000'000 x F2!1; a F1'000 1E0 Total allo@a:le under the levy limitation
D:'000 N #852#!!!
N #852#!!! O N867#5!!#!!! EA,F P N2. 3 per N #!!! of A, 1(T"= 0t is assumed in the above example that the appropriate resolutions have been passed to allow a percent increase in the levy limit calculation of each district. The .ounty Le"islative 1uthority decides to shi t F2;0'000 rom the %oad 4und to the .urrent Cxpense 4und! %oad 4und .urrent Cxpense 4und F1'D;2'000 A F2;0'000 _ F1':02'000 F1'<D0'000 W F2;0'000 _ F1'>30'000
111
September 2013
.O(BTN LCEN %oad 4und .urrent Cxpense 4und .ombined Levy Limit
2e ore %oad Levy Shi t F1'D;2'000 F1'<D0'000 F3'332'000
1 ter %oad Levy Shi t F1':02'000 F1'>30'000 F3'332'000
The combined levy limitation has not been exceeded! The levy rates a ter the shi t are6 %oad 4und F1':02'000 a FD:>';00'000 -1E0 _ F1!D; per F1'000 o 1E .urrent Cxpense 4und F1'>30'000 a F#30'D00'000 -1E0 _ F1!D: per F1'000 o 1E .O(BTN LCEN %1TCS %oad 4und .urrent Cxpense 4und Total TOT1L LCEN %1TCS .urrent Cxpense .ity ?ospital Library Total 2e ore %oad Levy Shi t 2!13 1!;# 3!>2 2e ore %oad Levy Shi t F1!;# 3!10 !<D !<: F;!:3 1 ter %oad Levy Shi t 1!D; 1!D: 3!>1 1 ter %oad Levy Shi t F1!D: 3!10 !<D !<: F;!#0
& the total levy exceeds the F;!#0 limit' the road levy shi t must be reduced or eliminated' or another district5s levy must be bou"ht do,n! 1 road levy shi t cannot cause proratin"! & ' or instance' the .urrent Cxpense Levy %ate in the above example ,as F1!#0' the %oad Levy Shi t ,ould have to be eliminated or the .urrent Cxpense Levy reduced to 1!D: so the F;!#0 limit on re"ular levies ,ould not be exceeded! ?o,ever' %./ 3#!:>!010 and 3#!:>!020 allo, taxin" districts to contract ,ith one another to *buy do,n+ the levy rate! &n other ,ords' the county could enter into a contract ,ith a city to reduce its levy rate by F!0<' thereby allo,in" its ull %oad Levy Shi t! The county ,ould then pay the city an amount e8ual to the reduction o the city5s levy multiplied by the city5s assessed value! To ollo, throu"h ,ith our example6 .ounty .ity ?ospital Library Total F1!#0 3!0: !<D !<: F;!#0 .ounty Ealue .ity Ealue F#30'D00'000 F102'000'000
.ounty pays the city F!0< times F102'000'000 1E or F<'0D0 to levy the F!0< county,ide F#30'D00'000 x F!0< _ F3>'2#2 less F<'0D0 paid to the city' nets the county F33'1;2!
%oad Levy Shi ts are decided on an annual basis! .ontinuin" ,ith our example' in the ollo,in" year' the levy limit is calculated or both the .ounty .urrent Cxpense 4und and the .ounty %oad 4und usin" the hi"hest la, ul levy or each district as thou"h the %oad Levy Shi t had not occurred! &n other ,ords' the ori"inal levy amounts -prior to the shi t0 are used in determinin" the hi"hest la, ul levy or the district! 112
September 2013
1mounts are added or ne, construction' improvements to property' ne,ly constructed ,ind turbines' and increases in state=assessed value! The amount to be added is calculated usin" the actual rate rom the previous year! There is no provision to use a rate other than the actual rate' so the rate calculated a ter the shi t is applied to the assessed value o ne, construction and improvements to property' ne,ly constructed ,ind turbines' and the increase in value o state= assessed property! /&. Proration of multiple levies at a the same priority level
*Proration+ is commonly used to describe the process o reduction o levies to comply ,ith either the F;!#0 limit or the 1= percent limit! &t is also used to describe the more speci ic situation that occurs ,hen one or more 3unior taxin" districts have the same statutory ri"ht to levy or taxes at a particular priority level! /hen t,o or more levies have the same priority at the level that reductions must be made' they share in the reduction! 1 actor is determined and then applied to the levy rates so that the competin" levies are reduced proportionately! Proration for the N5.9! Limit Proration be"ins ,ith the limitation and reduction o 3unior taxin" districts in order to stay belo, the F;!#0 limit! $o it accordin" to the priorities -pec)in" order0 set in %./ D<!;2!010 and steps introduced in .hapter <!<! The $epartment o %evenue has developed the Prorationin" /or)sheet or the F;!#0 1""re"ate Limit -%CE :< 00#>0 to help in ma)in" these calculations! Cxample o F;!#0 limit6 `1 .ounty Seneral 4un .ity ?ospital Library Metro Par) .emetery T'TAL `1 `2 F1!D0 3!10 !>; =!2; !;0 !>; =!2; !10 N7.!! `2 F1!D0 3!10 !;0 x !:::: !;0 x !:::: !;0 x !:::: eliminated N6.4! `3 F1!D0 3!10 !3333 !3333 !3333 N5.8999 E5.9!F
_ _ _
Total Levies re8uested and allo,ed by levy limit or statutory limits! -This total o F>!00 is over the limit by F1!100! .emetery eliminated -0!100' hospital -0!2;0' and metro par) -0!2;0 reduced accordin" to %./ D<!;2!010 -20-c0 or the third level o the proration order! -The F:!<0 is still over limit by F!;0!0 More reduction -!;00 o these 3unior district levies to meet the ;!#0 limit is re8uired at the sixth level o the proration order ,here three districts have the same priority' %./ D<!;2!010 -20- 0!
`3
113
September 2013
.alculatin" the Proration 4actor6 ;!#0 A <!#0 1!00 Statutory limit .ounty and city levy 1vailable to 3unior districts ?ospital district Library district Metro par) Beeded by 3unior districts !;0 !;0 !;0 1!;0
1!00 -available0 divided by 1!;0 -needed0 _ !:::: proration actor !;0 %ate or each district x !:::: Proration actor !3333 Be, levy rate or each 3unior district (sin" the actor' these three levy rates ,ere proportionately reduced so that they totaled F1!00 and shared in the F0!;0 reduction necessary to "et to F;!#0! Proration for the Constitutional percent Limit 4urther proration can also be caused by the additional districts added ,hen i"urin" the 1 percent limit and by a lar"e di erence bet,een the real property ratio and the personal property ratio! The hi"her o the t,o ratios is used to establish the e ective rate! Kunior districts are prorated i the e ective rate is lo,er than the combined rate o the districts sub3ect to the 1 percent limit! $o it accordin" to the priorities -%./ D<!;2!010 -10 H -200 that have been set! The $epartment o %evenue has developed the Prorationin" /or)sheet or the 1U 1""re"ate Limit -%CE :< 00#:0 to help ,ith these calculations! &n this example' the same three districts must be urther reduced' proportionately! Cxample o 1 percent limit calculation6 Personal Property %atio ## percent and %eal Property %atio D2 percent 10!00 divided by !## -lar"est ratio0 _ 10!1010 e ective rate `< State School .ounty Seneral 4un .ity ?ospital Library Metro Par) TOT1L `< <!2; -local rate0 1!D0 3!10 !3333 x !#;10 _ !3333 x !#;10 _ !3333 x !#;10 _ 10!1<## -over limit0 `; <!2; 1!D0 3!10 !31>0
Levies usin" local school rate and the rates determined rom the ;!#0 limit calculation! These exceed the e ective rate' re8uirin" a reduction o !0<D#!
11<
September 2013
`;
Proration o 3unior districts to 1 percent limit and inal rate usin" the proration actor!
Proration .alculations6 10!1010 less #!1; !#;10 C ective rate State' county' and city levy 1vailable to 3uniors Beeded by 3uniors ?ospital Library Metro par) !3333 !3333 !3333 !####
!#;10 -available0 divided by !#### -needed0 _ !#;10 proration actor !3333 %ate a ter ;!#0 proration x !#;10 Proration actor !31>0 Be, levy rate 2y this proportional reduction o the three competin" levies to !31>0 each' they shared the inal reduction o !0<D#! .hec) to see i prorated rates have made room to increase the levy or other districts in other tax code areas! /&/ T - 9Timber ssessed -alue: and Timber !%cise Ta% "evenues
Bac"ground (nder chapter D<!33 %./' standin" timber is exempt rom the ad valorem property tax! -BOTC6 $esi"nated 4orest Land is still taxable as real property! Only the standin" timber is exempt!0 &n place o the property tax' timber harvesters must pay a ; percent excise tax on the value o the timber at the time it is harvested! 4or timber harvested on privately o,ned land' the tax is actually composed o a < percent county tax and a 1 percent state tax! 4or timber harvested on publicly o,ned land' the tax is composed o a county rate that ,ill increase incrementally each year rom 1!2 percent in 200; to < percent in 201<M the state tax rate ,ill be the di erence bet,een ; percent and the county tax rate! The tax is collected by $O%' and the county portion is distributed bac) to the county o ori"in each 8uarter a ter deductin" administrative costs! The county treasurer then distributes the revenues to local taxin" districts accordin" to a ormula prescribed in the la,! The Timber 1ssessed Ealue -T1E0 is used both to determine each taxin" districtJs share o the excise tax revenue and in settin" property tax rates! Tim:er Assessed ,alue > TA, The Timber 1ssessed Ealue -T1E0 serves the same purpose as the assessed value o other types o property carried on the county assessment rolls! &t serves as a substitute or the value that ,ould be carried on the assessment roll i timber ,as still taxable as real property or all bond and special levy calculations! TA,# County 'ffices# and -epartment of Revenue E-'RF 2y September 1; o each year' county assessors or county treasurers provide the 4orest Tax 11;
September 2013
Section o $O% ,ith the L.omposite Property Tax %ateL or their county! The composite property tax rate is computed as ollo,s6 1! $etermine the amount o property tax levied on desi"nated orest land or taxes due in the current year! "xclude the state school levy! 2! $etermine the assessed value o all desi"nated orest land in the county or taxes due in the current year -assessed value based on Kanuary 1 o past year0! $o not include timberland classi ied under chapter D<!3< %./! 3! $ivide the tax levied by the total assessed orest land value! The $epartment o %evenueJs 4orest Tax Section calculates the county T1E usin" the ollo,in" ormula speci ied in D<!33!03;-1D0! The value o private timber harvested in the county durin" the most recent t,elve month period multiplied by the county timber excise tax rate o our percent divided by the current yearJs composite property tax rate as applied to all classi ied and desi"nated orest land under %./ D<!33 ,ithin the county' plus the value o timber harvested on publicly o,ned land in the county durin" the most recent t,elve month period multiplied by the county timber excise tax rate as speci ied by %./ D<!33!0;1 divided by the current yearJs composite property tax rate as applied to all classi ied and desi"nated orest land under %./ D<!33 ,ithin the county!
11:
September 2013
4ormula6
Stumpa-e value o, timber +arveste) on private lan)
"ounty ex&ise tax rate on timber +arveste) on private lan) "omposite property tax rate "ounty ex&ise tax rate on timber +arveste) on publi& lan) "omposite property tax rate
"ounty T . /
Stumpa-e value o, timber +arveste) on publi& lan)
0
x
Cxample6 110$000$000 514$433$622 / 23$000$000 x 42 '00314314 42 !00>;:>1:
0
x
This example uses the 201< tax rate or timber harvested on public land! $O% sends the T1E amount to the county assessors and treasurers by October 1 o each year! The county assessor calculates a T1E or each taxin" district based on the county T1E amount' the assessed value o desi"nated orest land ,ithin each district and the county' the number o acres o public orest land that is available or timber harvestin" in each district and the county' and the avera"e assessed value per acre o privately o,ned orest land in the county! The ormula or calculatin" a district5s T1E is as ollo,s6
TaxinDistri&t T . "ounty T .
( (
'.' o, Desi-nate) *orest 7an) in 0 Distri&t '.' o, Desi-nate) 0 *orest 7an) in "ounty
8umber o, &res o, Publi& *orest 7an) vailable ,or Timber 9arvestin- in Distri&t 8umber o, &res o, Publi& *orest 7an) vailable ,or Timber 9arvestin- in "ounty
v-' '.' Per &re o, Private *orest 7an) in "ounty v-' '.' Per &re o, Private *orest 7an) in "ounty
) )
The $epartment ,ill provide estimates o the number o acres o public orest land that is available or timber harvestin" in both the district and the county by 1u"ust 30 o each year' unless the $epartment authoriIes the county to ma)e their o,n estimates! /hen computin" levy rates or bonds and excess levies durin" the Llevy process'L the county o icials add the T1E to the assessed value o the taxin" district! %xample6 .ounty LRL has a T1E o F#1<'<>>'D22! -This i"ure has been supplied by $O%!0 4ire $istrict 2 contains 1; percent o the total county orest land and includes both desi"nated orest land and public orest land available or timber harvestin"! There ore' 4ire $istrict 2Js T1E is F#1<'<>>'D22 x 1;U _ F13>'1>1':>3! This amount is added to the ire districtJs locally and state assessed value to determine the total tax base or excess and voted bond levies! State and Local assessed value6 T1E6 Total tax base6 11> F10'000'000'000 W 13>'1>1':>3 F10'13>'1>1':>3
September 2013
School &aintenance Q 'perations LeviesLA Special Case The la, speci ies that or school MHO levies' the levy calculation shall be based on either D0 percent o calendar year 1#D3 Timber %oll value' O% one=hal o the school district T1E' ,hichever is "reater! This provision ,as intended to "uarantee that school districts ,ould "et no less than they received under the old timber tax distribution system' ,hich ,as based on 1#D3 calendar year timber roll value! &n most cases today' the school levy calculation ,ill use one= hal o the T1E! &n 4ebruary o each year' county o icials send a copy o the LT1E $istribution /or)sheetL to the $epartment5s 4orest Tax Section! This is the in ormation on the levy amounts and rates or the current year you 3ust calculated! This ,or)sheet is used by the treasurerJs o ice or T1E $istribution! &n addition' the $epartment uses in ormation rom this ,or)sheet or a report that "oes to Superintendent o Public &nstruction! -istri:ution The computed distribution or each taxin" district is a tar"et distribution amount! The amount is not "uaranteed@ /hether all districts actually receive the computed distribution amount ,ill depend upon the amount o timber tax revenue collected or the county! &t is possible that actual timber tax revenues could be "reater or less than the total o all the taxin" districtsJ computed shares! The la, anticipates this possibility by prioritiIin" the tax distributions! Priority A 2ond levies and capital pro3ect levies -includin" technolo"y capital pro3ect levies0! These levies must be satis ied irst ,ith payment at a rate o 100 percent o the computed amount! Priority 2 A School maintenance and operations levies and transportation vehicle und levies! These levies must be satis ied ,ith payment at a rate o ;0 percent o the computed amount! 1lthou"h transportation vehicle und levies are calculated usin" 100 percent o the district5s timber assessed value' the distribution o timber excise tax or transportation vehicle und levies is in priority t,o! Priority 3 A 1dministrative bond levies and other special -not school0 levies! These levies are allotted at a rate o 100 percent prorated amon" all levies listed! & tax revenues exceed the calculated total shares' a reserve und is set up that can act as a rainy day und to level out the hi"hs and lo,s and is to be used at the be"innin" o the ollo,in" year! Priority 3 levies receive any excess revenues! %emember' i tax revenues are less than the tar"eted amount' Priority 3 levies are the ones to be shorted! -See 4orest Cxcise Tax $istribution 2rea)do,n belo,!0 *orest %xcise Tax -istri:ution Brea">do@n Tax revenues rom timber harvested on private land "o to both the state and county "overnments! The tax rate is actually composed o t,o taxesa county timber tax rate o < percent and a state tax o 1 percent! The county tax revenue is distributed amon" local taxin" districts ,ithin the county includin" the county road und' county current expense und' local school districts' libraries' and ire districts! The stateJs share o the tax "oes to the state Seneral 4und and is used to help support various state pro"rams includin" schools and social services! Tax revenue rom public timber harvest also "oes to the state Seneral 4undnone to local "overnment! 11D
September 2013
/ind alls or short alls ,ill alter the distribution schedule! &n the case o a ,ind all' any additional unds remainin" a ter Priority 1' 2' and 3 needs have been satis ied and the reserve und or the ollo,in" year has been established shall be prorated amon" the Priority 3 taxin" districts! &n the case o a short all' su icient unds may not be received to ully satis y all three priorities and7or the reserve und! 1s indicated by the titles' Priority 1 must be ully satis ied completely irst! Secondly' Priority 2 must be completely satis ied! Then any remainin" unds may be distributed to Priority 3 and the reserve und established! & you have any 8uestions' call the $epartment o %evenue' 4orest Tax $ivision at 1=D00=;<D= DD2# or at -3:00 ;3<=132<! Timeline?Calendar +ear for *orest %xcise Tax Revenues 4ebruary 1 4ebruary 2D -Last ,or)in" day0 May 2# -Last ,or)in" day0 1u"ust 20 1u"ust 31 -Last ,or)in" day0 September 1; October 1 Bovember 30 -Last ,or)in" day0 Nearly T1E $istribution /or)sheets due to $epartment o %evenue' 4orest Tax $ivision! 1st Guarter timber tax revenue distribution to counties! 2nd Guarter timber tax revenue distribution to counties Letters rom $O%=4orest Tax to assessors7treasurers re8uestin" .omposite Property Tax %ate or T1E calculation due September 1;! 3rd Guarter timber tax revenue distribution to counties! .omposite Property Tax %ate or T1E calculation due to $O% 4orest Tax! Be, T1E calculation and ,or)sheets or T1E distribution due to counties rom $O% 4orest Tax! <th Guarter timber tax revenue distribution to counties
11#
September 2013
/&2
"efunds and "efund Levies
Taxin" districts may re8uest a re und levy be included ,ithin the levy limit calculations! To do this' they must include the amount o re und levy they desire in their levy certi ication to the county le"islative authority or county assessor! 1lthou"h the re und levy is outside o the levy limit -a)a 101 percent0 calculation' the levy rate cannot exceed the statutory maximum rate or the taxin" district! 1 taxin" district may levy or re unds paid to taxpayers' or to be paid to taxpayers' includin" interest' plus an amount or abated or cancelled taxes' o set by any supplemental tax as collected under Title D<! ?ere are ans,ers to the most re8uently as)ed 8uestions about re unds! 4or more in ormation on re und levies' please see /1. 458> 9>!85! R. 1! R. 1! Is t*ere + re t*an ne 5ind 2 re2!nd? Nes' there are administrative re unds authoriIed by %./ D<!:#!020 and re unds o taxes recoverable by 3ud"ment as authoriIed by chapter D<!:D %./! "*at is a "Re2!nd 6!nd"? %./ D<!:D!030 and D<!:D!0<0 provide or the creation and maintenance o a und ,ithin the county treasury )no,n as the L%e und 4und!L This und is to be used to re und to taxpayers the amount o all taxes recoverable by 3ud"ments rendered a"ainst the county ,ithin the precedin" 12 months' includin" le"al interest and a proper share o the costs' ,here allo,ed by the 3ud"ment! Can t*e "Re2!nd 6!nd" )e.y exceed t*e stat!t ry rate )i+it? Bo! 1ny %e und 4und levy must be contained ,ithin the maximum dollar authoriIed by la, or any taxin" district! /hen the %e und 4und levy is made' it ta)es precedence over all other tax levies or county and7or taxin" district purposes! %xample; The statutory rate or expense ire district' ,ith a ull=time paid employee' is F1!;07F1'000! & the re und und levy amounted to F!107F1'000' then only F1!<07F1'000 ,ould remain or ire district5s "eneral levy! R. 1! Is a re2!nd )e.y s!b7ect t t*e )e.y )i+it? Bo! %./ D<!;;!0>0 speci ically excludes re und levies rom the levy limitation! %xample; & the ire district levy' as limited by the levy limit' is F1!307F1'000 and the %e und 4und levy amounted to F!107F1'000' and then the F!10 is added to the F1!30' ma)in" a levy o F1!<07F1'000 or that year only! R. 1! G! G! 1! Can a re2!nd )e.y be in. 5ed 8it* !t a re2!nd being paid r anticipated being paid? Bo! %./ D<!:D!030 states that a 3ud"ment must be entered! 6r + 8*at date is t*e app)icab)e interest payab)e !nder c*apter #$.1# RC"? &nterest is due rom the date o tax payment! 6r + 8*at date is t*e app)icab)e interest payab)e !nder c*apter #$.1& RC"? 4or administrative re unds' %./ D<!:#!100 applies! This statute states that interest is due rom the $ate o .ollection -payment0 o the taxes! .alculation is sho,n in the example 120
R. 1!
September 2013
belo,! R! 1! "*at is t*e app)icab)e interest rate 2 r Pr perty Tax Re2!nd? The interest rate is established under %./ D<!:#!100! The basis or interest and treasury bill auction rates is published annually in /1. <;D=1D=220! 1! 2! 4or re unds under chapter D<!:D %./' the rate ,ill be determined usin" the date the taxes ,ere paid! 4or re unds under chapter D<!:# %./' the rate ,ill be determined rom the date o collection -payment0 o the taxes!
%xample6 F;<D dollars in taxes ,as paid October 30' 2012' and it ,as re unded 1pril 30' 2013! The interest ,ould be calculated as ollo,s6 1mount o Taxes %e unded F;<D F;<D F;<D x x x &nterest %ateV 0!1;UV !001; x x !000>; Bumber o MonthsVV712 :712VV !; _ _ _ 1mount o &nterest -1O&0 1O& 1O& F0!<1
V&nterest rate in accordance ,ith %./ D<!:#!100 as published in /1. <;D=1D=220! VVBumber o months rom payment o tax until re und is paid -70 divided by 12 months! R! A! R! A. Can t*e interest be inc)!ded in t*e re2!nd 2!nd )e.y a+ !nt? Nes! %./ D<!:D!0<0 states the re und levy may include interest! "*en a re2!nd is rdered- 8*at a+ !nt 8i)) eac* district pay bac5? & the old assessed value or a district ,as F1;0'000 and the ne, assessed value or that district is F100'000' the calculation ,ould be as ollo,s6 Old 1ssessed Ealue F1;0'000 R. A. Be, 1ssessed Ealue %epaid by the $istrict F100'000 Levy _ !10 _ 1mount F;'000
H 8 8i)) a re2!nd )e.y rate 2 r eac* district be ca)c!)ated? & the amount o re und in a district is F1;0'000 and the assessed value in the district is F1';00'000' the rate calculation ,ould be as ollo,s6 1mount o %e und to be Paid by the $istrict F1;0'000 1ssessed Ealue F1';00'000 121 _ _ Levy %ate !10
September 2013
R! A! R! A.
H 8 8i)) c !nties 5n 8 8*at t*e c*anges in assessed .a)!es 2 r eac* taxing district 8i)) be 2 r state assessed pr perty? The $epartment o %evenue ,ill recerti y values to each county by tax code area! H 8 8i)) c !nties deter+ine i2 any re2!nd a+ !nt 8i)) red!ce c!rrent perating 2!nds 2 a district? The re und levy ,ill have to be measured a"ainst applicable limits! 4or example6 Siven a library district ,ith a F!;0 statutory levy and an assessed value o F220'000' here are a couple o scenarios on ,hat you mi"ht expect6 & the amount to be repaid by the district is F10'0006 Levy Limit .alculation %e und _ F100'000 W 10'000 F110'000 7 F220'000 _ F!;0V V This is the total amount needed divided by the assessed value ,hich e8uals the ne, rate includin" the re und levy! & the amount to be repaid by the district is F20'0006 Levy Limit .alculation %e und _ F100'000 W 20'000 F120'000 7 F220'000 _ F!;<;<;VV VV This total is over the statutory levy amount -F!;00! There ore' the districtJs levy ,ould be reduced by F!0<;<;! This amount -!0<;<; x 220'000 _ F10'0000 ,ould reduce the F100'000 bud"et o the district be ore the re und ,as made to F#0'000! The total amount collected ,ould then a"ain be F110'000' but the amount the district ,ould "et ,ould be F#0'000 not F100'000!
R! A! R! A! G! A.
"*at d y ! d 8it* any + ney )e2t in t*e Re2!nd 6!nd a2ter t*e re2!nd *as been paid? The money can be retained in the und as authoriIed by %./ D<!:D!030! Can a c !nty pay t*e t ta) a+ !nt 2 a re2!nd in. ).ing t*er taxing districts? Bo! %./ D<!:#!0D0 states' LBeither any county nor its o icers shall re und amounts on behal o a taxin" district rom county unds!L I2 a district is rdered t pay an ad7!dicated re2!nd and t*ey a)ready *a.e t*e 2!nds t pay it- d t*ey sti)) *a.e t )e.y 2 r it? Nes! 1 district may have the county treasurer trans er money rom unds already available into the %e und 4und so the ad3udicated re und can be paid' but the district must still levy or it the ollo,in" year! /hen the amount o the re und is added to the ollo,in" year5s levy and tax revenues are received by the county treasurer' the treasurer should deposit the tax revenues attributable to the re und bac) into the ori"inal source! I2 a district is rdered t pay an ad+inistrati.e re2!nd and t*ey a)ready *a.e t*e 2!nds t pay it- d t*ey sti)) *a.e t )e.y 2 r it? 122
G!
September 2013
1!
Bo! 1 district may choose ,hether to add administrative re unds to the ollo,in" year5s property tax levy! & a district chooses to do so' they must contact the county treasurer to obtain the re und amounts and also noti y the assessor as to their intent to levy or them! +iverting "oad 0unds
/&3
$urin" the bud"et=settin" process' the county le"islative authority may divert unds obtained by the "eneral road levy or current expense account purposes! The unds must be placed in a separate and identi iable account ,ithin the county current expense und! $ivertin" road unds does not a ect the levy limit or the levy rate or the .ounty Seneral or .ounty %oad districts because unds are diverted a ter the levies have been set! 2ecause the .ounty Seneral district is not addin" the amount o the diversion to its levy' the unds rom the diversion can be used only or services provided in the unincorporated area o the county! %./ 3:!D2!0<0 %./ 3:!33!220 /&4 Seneral tax levy or road und == Cxceptions! .ounty road property tax revenues' expenditure or services authoriIed!
+isputed Highly -alued Property
/hen a taxpayer disputes their assessed value and the di erence bet,een the assessor5s estimate o value and the taxpayer5s estimate o value is "reater than T o 1 percent o the total assessed value o the county' only the undisputed value is used to calculate the levy rates or the a ected taxin" districts! %./ D<!;2!01D .alculation o tax levy rates ,hen the assessment o hi"hly valued property is in dispute!
/hen the valuation dispute is settled' i there is additional value added to the assessment rolls' the additional tax due is calculated usin" the actual levy rate paid by other taxpayers! & additional value is added to the assessment rolls' the levy limit is not recalculated or the year-s0 the value ,as excluded! & a taxin" district has lost levyin" capacity because o the removal o the disputed value' ,hen the additional tax is paid it is "iven to the taxin" district to ma)e it ,hole! & the additional tax is over and above the amount the district ,as entitled to under the levy limitation the additional tax is held in abeyance and used to reduce the levy rate o the taxin" district5s next levy! The ollo,in" example illustrates the basic process or calculatin" levies ,hen there is a value dispute that 8uali ies under %./ D<!;2!01D! 1ssessor5s ori"inal assessed value6 Taxpayer5s estimate o assessed value6 Ealue in dispute at 2T1 or court6 Total county assessed value6 Percenta"e o county assessed value in dispute6 This dispute 8uali ies under %./ D<!;2!01D! Taxin" district bud"et 123 F1#0'000 FD0'000'000 :;'000'000 F1;'000'000 F;'000'000'000 !30U -0!00300
September 2013
-1mount allo,ed under the levy limit calculation0 Taxin" district total assessed value6 -/ith ori"inal assessed value0 x Levy rate Taxin" district total assessed value6 -/ithout disputed assessed value0 Levy rate calculation Statutory rate limit -levy rate allo,ed0 1mount the district can collect F200'000'000 !#; F1D;'000'000 F1!02>0 F1!00 F1D;'000
/hile the assessed value is in dispute -at the 2T1 or in .ourt0' the levy rate extended on the tax rolls is F1!00 per F1'000 o assessed value! -&n this example' the district has a statutory rate limit o F1!000! (nder the levy limit' this district is entitled to collect F1#0'000' but because o the removal o the disputed valuation' the statutory rate limit o F1!00 restricts the district to collectin" only F1D;'000! /hen the value dispute is settled6 2T1 or court determined assessed value6 -&ncludes stipulated value a"reements0 Taxin" district total assessed value6 -/ith resolved assessed value0 Total levy amount allo,ed Less levy amount actually collected 1dditional levy amount the district is entitled to receive F>;'000'000 F1#;'000'000 F1#0'000 1D;'000 F;'000
/hen the valuation dispute is settled and the additional value is placed on the roll' the district is entitled to F;'000 to be *made ,hole'+ i!e!' to receive the total amount they ,ould have been able to collect i the assessed value had not been in dispute! The actual levy rate -the levy rate char"ed all property o,ners in that district0 is the rate used to compute the property tax o,ed on the additional assessed value! &n this example' the calculation is6 F10'000'000 x F1!00 per F1'000 _ F10'000 The district ,ill receive an additional F10'000 in property tax revenue! This ,ill "ive the district a total collection o F1#;'000! The district had a maximum amount allo,ed by the levy limit o F1#0'000! Thus' they ,ill receive F;'000 over their maximum levy capacity! %./ D<!;2!01D re8uires that any *amount extended in excess o that permitted by chapter D<!;; %./ \the levy limit] shall be held in abeyance and used to reduce the levy rates o the next succeedin" levy!+ &n this example' F;'000 is in excess o the levy limit' so the district is entitled to receive F;'000 ,hen the additional tax is paid! ?o,ever' the other F;'000 must be *held in abeyance and used to reduce the levy rates o the next succeedin" levy!+ To continue' let5s say that in the next year the district is entitled to levy F20;'000! The total assessed value o property in the taxin" district is F210'000'000! The levy rate is calculated as 12<
September 2013
ollo,s6 F20;'000 a F210'000'000 _ F!#>:1# per F1'000 o assessed value 1uthoriIed levy amount Less the amount re8uired to be held in abeyance 1mount district can spread on the assessed value o all taxpayers F200'000 a F210'000'000 _ F!#;23D per F1'000 o assessed value This method allo,s the taxin" districts to receive the ull amount they are entitled to -F20;'0000 and the taxpayers to receive the amount they overpaid in the prior year -F;'0000 throu"h a lo,er levy -F!#;23D rather than F!#>:1#0 in the current year! /&#< Correction of Levy !rrors F20;'000 ;'000 F200'000
Cven ,ith care ul attention to the details' errors occasionally occur in the levy process! The 2001 Le"islature adopted a bill that provides a means or correctin" levy errors! Prior to the adoption o S?2 1202 -.hapter 1D;' La,s o 20010' no statutory authority existed to correct levy errors! This le"islation provides the authority as ,ell as "uidance in the method or correctin" errors! .orrections are to be made or levy errors occurrin" up to three years precedin" the year the error ,as discovered! -See %./ D<!;2!0D;!0 /hen an error is discovered that a ects all taxpayers ,ithin a taxin" district' the assessor is re8uired to correct the error in the ollo,in" year! The taxin" districtJs levy is ad3usted to compensate or the over= or under=collection that occurred as a result o the error! Bo interest is included in the ad3ustment! & correction o the error ,ould cause a hardship or the taxin" district or the taxpayers in the district' the error may be corrected over a period o up to 3 consecutive years! %xample; &n 2012' a taxin" district certi ied a bud"et o F:;:'000! Throu"h a transposition error' the levy rate ,as based on F;:;'000' so the taxin" districtJs levy ,as short by F#1'000! The error ,as discovered in 2012! 2013 2ud"et .erti ication .orrection o 2012 levy error Total levy or 2013 F:>;'000 #1'000 F>::'000
1lthou"h the correction is outside o the levy limit -a)a 101 percent0 calculation' the levy rate cannot exceed the statutory maximum rate or the taxin" district! & the correction results in a rate in excess o the statutory maximum rate or the taxin" district' the correction should be made over a period o up to 3 consecutive years!
12;
September 2013
.ontinuin" ,ith the example above' the taxin" district involved is a library district ,ith an assessed value o F1';<0'000'000! Total levy or 2013 1ssessed Ealue or Library $istrict Levy %ate F>::'000 F1';<0'000'000 F!<#>< 7 F1'000
Since the library districtJs statutory maximum rate is F!;0 and the rate ,ith the correction is F!<#><' the correction may be made in one year! &n subse8uent years' the levy limit calculation is done as thou"h the error had never occurred! /hen the correction is made' the levy rate applied to ne, construction' improvements to property' ne,ly constructed ,ind turbines' and increases in state=assessed property is the rate that should have been applied had the error not occurred! The year ollo,in" the year the correction is made' the levy rate applied to ne, construction' improvements to property' ne,ly constructed ,ind turbines' and increases in state=assessed property is the rate that should have been applied had the correction not occurred! The hi"hest la, ul levy since 1#D; or collection in 1#D: is not a ected by the error or the correction o the error! &n our example' the certi ied bud"et amount e8uals the hi"hest la, ul levy! 4or calculatin" levies in subse8uent years' the hi"hest la, ul levy or 2012 and 2013 are6 ?i"hest la, ul levy or 2012 ?i"hest la, ul levy or 2013 F:;:'000 F:>;'000
Oeep in mind that the correction o levy errors is part o the overall levy process! The taxin" districts are still re8uired to provide the appropriate ordinances or resolutions in order to increase their levies! The ordinance7resolution may include in ormation re"ardin" levy correction! ?o,ever' the assessor is re8uired to correct errors that are discovered! There ore' the assessor should correct errors even i the taxin" districtJs resolution or ordinance does not address the correction! /&## Ta% ?ncrement 0inancing Programs The State o /ashin"ton has our tax increment inancin" pro"rams available that inance public improvements rom increased revenues rom local property taxes! 1 summary o each pro"ram is provided belo,! .OMM(B&TN %CE&T1L&X1T&OB 4&B1B.&BS -.%40 1.T
&n 2001' the .ommunity %evitaliIation 4inancin" -.%40 1ct ,as created! &t authoriIed cities' to,ns' counties' and port districts to create a tax *increment area+ and inance public improvements ,ithin the area by usin" increased revenues rom local property taxes "enerated ,ithin the area!
LO.1L &B4%1ST%(.T(%C 4&B1B.&BS TOOL -L&4T0 P%OS%1M

&n 200:' the Local &n rastructure 4inancin" Tool -L&4T0 Pro"ram ,as created and made available to certain local "overnments or inancin" local public improvement pro3ects intended to encoura"e
12:
September 2013
economic development or redevelopment! 1s part o the L&4T pro"ram' a sponsorin" 3urisdiction -city' to,n' county' port district' or ederally reco"niIed &ndian tribe0 creates a *revenue development area+ rom ,hich annual increases in revenues rom local sales7use taxes and local property taxes are measured and used! Such increases in revenues and any additional unds rom other local public sources are used to pay or public improvements in the revenue development area and are also used to match a limited amount o state contribution! LO.1L %CE&T1L&X1T&OB 4&B1B.&BS -L%40 P%OS%1M &n 200#' the Local %evitaliIation 4inancin" -L%40 Pro"ram ,as created by Second Substitute Senate 2ill ;0<; -2SS2 ;0<;0! The L%4 pro"ram authoriIes cities' to,ns' counties' and port districts to create a *revitaliIation area+ -%10 and allo,s certain increases in local sales and use tax revenues and local property tax revenues "enerated rom ,ithin the revitaliIation area' additional unds rom other local public sources' and a state contribution to be used or payment o bonds issued or inancin" local public improvements ,ithin the revitaliIation area! This pro"ram is very similar to the L&4T pro"ram!
LO.1L &B4%1ST%(.T(%C P%OKC.T 1%C1 -L&P10 4&B1B.&BS

&n 2011' the Local &n rastructure Pro3ect 1rea -L&P10 4inancin" Pro"ram ,as created by Cn"rossed Substitute Senate 2ill ;2;3 -CSS2 ;2;30 to enable local "overnments to inance in rastructure investments and incentiviIe development ri"hts in the .entral Pu"et Sound area! The L&P1 4inancin" pro"ram authoriIes cities to create a L&P1 and allo,s certain increases in local property tax revenues "enerated rom ,ithin the L&P1 to be used or payment o bonds issued or inancin" local public improvements ,ithin the L&P1! The tax increment inancin" portion o this pro"ram is similar to the property tax component o L&4T and L%4' ,ith a e, di erences!
&re$uently As'ed Juestions R. 1! R. 1! R. 1! -oes participation in one of these programs affect the levy calculationsS Bo! Participation in these pro"rams does not chan"e the levy calculation process! Since participation in one of these programs does not affect the levy calculations# ho@ is the transfer of property tax revenues handledS The county treasurer allocates the local re"ular property taxes based on the assessed value o the area! $o@ is it determined if a taxing district is participating in CR*# L/*T# LR*# or L/PAS .%46 Taxin" districts that levy at least >; percent o their re"ular property tax ,ithin the increment area must a"ree to participate be ore an increment area can be created! & the increment area includes any portion o a ire district' the ire district must a"ree to participate in the revitaliIation inancin" pro"ram!
12>
September 2013
L&4T6 Taxin" districts must have a ,ritten a"reement ,ith the sponsor allo,in" the use o some or all o its local property tax allocation revenues dedicated or local in rastructure inancin"! L%46 Taxin" districts must allo, the use o all o their local property tax allocation revenues or local revitaliIation inancin"' unless they adopt an ordinance optin" out as a participatin" taxin" district! L&P16 Taxin" districts must allo, the use o all o its local property tax allocation revenues unless one or more' but not all' o its re"ular property tax levies are excluded throu"h an interlocal a"reement ,ith the sponsorin" city! R. 1! What taxing districts and levies are eligi:le for these programsS %e"ular property taxes are de ined as' *[a property tax levy by or or a taxin" district ,hich levy is sub3ect to the a""re"ate limitation set orth in %./ D<!;2!0<3 and D<!;2!0;0' as no, or herea ter amended' or ,hich is imposed by or or a port district or public utility district!+ -%./ D<!0<!1<00 1ll our tax increment inancin" pro"rams exclude the ollo,in" rom the de inition o re"ular property taxes6 Property taxes levied by public utility districts or the purpose o ma)in" payments o principal and interest on "eneral indebtedness State school levy Cxcess levies
L%4' L&4T' and L&P16 Cxclude unds rom levy lid li ts -%./ D<!;;!0;00 that are levied or a speci ic purpose! L%4 and L&P16 Cxclude property taxes that are speci ically excluded throu"h an interlocal a"reement bet,een sponsorin" local "overnments and a participatin" taxin" district! .%4 and L&P16 Cxclude re"ular property taxes levied by a port district or the purpose o ma)in" payments o principal and interest on "eneral indebtedness! L&P1 only allo,s the ollo,in" taxin" districts to participate6 .ounties that border Pu"et Sound havin" a population o :00'000 or more' and have an established pro"ram or the trans er o development ri"htsM and .ities that are incorporated ,ith a population plus employment e8ual to 22';00 or "reater ,ithin an eli"ible county! R. 1! Who can sponsor one of these programsS .%46 .ities' to,ns' counties' and port districts L&4T6 .ities' to,ns' counties' port districts' and ederally reco"niIed &ndian tribes L%46 .ities' to,ns' counties' and port districts 12D
September 2013
L&P16 .ities R. /s State or Community %conomic Revitali=ation Board EC%RBF approval reHuired for a sponsoring entity to participate in the Aproperty tax onlyB portion of these programsS .%46 Bo approval re8uired! L&4T6 1pproval is re8uired by .C%2M ho,ever' applications are currently not bein" accepted! L%46 Bo approval re8uired! L&P16 Bo approval re8uired! $o@ are local property tax increment revenues or property tax allocation revenues measuredS .%46 Property tax revenue rom re"ular levies is distributed based on >; percent o any increase in the assessed value o the increment area! L&4T and L%46 Property tax revenue rom re"ular levies is distributed based on >; percent o the assessed value o ne, construction and improvements initiated a ter the creation o the pro"ram' and the value o conversion or rehabilitation that is treated as ne, construction under chapter D<!;; %./! & the entire buildin" is ne, construction' >; percent o any increase in value o that structure is also included in the property tax allocation revenue value in subse8uent years! & the ne, construction is not representin" an entire buildin"' any increase in value above the ori"inal ne, construction amount is not included in the property tax allocation revenue value in subse8uent years! L&P16 Property tax revenue rom re"ular levies is distributed based on the sponsorin" city ratio multiplied by >; percent o the assessed value o ne, construction and improvements initiated a ter the creation o the pro"ram' and the value o conversion or rehabilitation that is treated as ne, construction under chapter D<!;; %./! & the entire buildin" is ne, construction' the amount resultin" rom the sponsorin" city ratio multiplied by >; percent o any increase in value o that structure is also included in the property tax allocation revenue value or subse8uent years! & the ne, construction is not representin" an entire buildin"' any increase in value above the ori"inal ne, construction amount is not included in the property tax allocation revenue value in subse8uent years! R. 1! When are property taxes distri:uted to the sponsoring TurisdictionS .%46 $istribution be"ins in the calendar year a ter the increment area is created and continues until property tax revenues are no lon"er obli"ated to pay the costs o the public improvements! L&4T6 $istribution be"ins in the second calendar year ollo,in" the approval by .C%2 and continues until property tax revenues are no lon"er obli"ated to pay the costs o the public improvements! L%46 $istribution be"ins in the second calendar year ollo,in" the creation o a revitaliIation area by a sponsorin" local "overnment and continues until property tax revenues are no lon"er obli"ated to pay the costs o the public improvements! 12#
1!
R. 1!
September 2013
L&P16 $istribution be"ins in the second calendar year ollo,in" the creation o a local in rastructure pro3ect area by a sponsorin" city and continues until property tax revenues are no lon"er obli"ated to pay the costs o the public improvements or until the inal termination date ,hich ran"es rom 10=2; years a ter the date o the irst distribution o local property tax allocation revenues' ,hichever is earlier! R. 1! -oes a taxing district have the option to either fully participate or partially participate in LR* and L/PAS L%46 Nes! Le"islation adopted in 2010 allo,s a taxin" district to only partially participate by providin" a speci ic amount o money or a speci ic amount o time to the sponsorin" local "overnment throu"h an interlocal a"reement! Or' a taxin" district can allo, only one or more' but not all' o its re"ular property tax levies to be used or the calculation o local property tax allocation revenues throu"h an interlocal a"reement! L&P16 Nes! & taxin" districts -the county0 ,ants to partially participate by allo,in" one or more' but not all' o its re"ular property tax levies to be used' it may exclude levies throu"h an interlocal a"reement ,ith the sponsorin" city! The intent o this section o the manual is to o er "eneral in ormation concernin" these di erent pro"rams! 1dditional in ormation about "eneratin" revenue throu"h sales and use tax' and property tax can be ound at the $epartment o %evenue ,eb site http677,,,!dor!,a!"ov ' search or *tax increment inancin"!+
/&#'
Omitted Property
1ccordin" to %./ D<!<0!0D0' ,hen property has been omitted rom the assessment roll' an assessor must' upon discovery o omitted property' place the property on the assessment roll at the value or the year in ,hich it ,as omitted' or i not then valued' at such value as the assessor shall determine or the year in ,hich it ,as omitted! ?o,ever' %./ D<!<0!0D; restricts the placement o omitted property on the assessment roll to <three years preceding the year in which the omission is discovered.< Omitted property should be taxed at the levy rate o the year in ,hich the property ,as omitted! Taxes rom omitted property are to be paid one year rom the due date or taxes on the current yearJs assessment roll! This process is separate rom the levy process' and the assessor should not reduce the levies by the taxes collected on the omitted assessments! 1lso' the assessor should not ad3ust the assessed values and the hi"hest la, ul levies or the years in ,hich the property ,as omitted!
130
September 2013
PP!N+?D
+efinitions and Terminology
The ollo,in" de initions7terminolo"ies are ta)en rom speci ic property tax statutes' property tax rules' bulletins' advisories' or 2lac)Js La, $ictionary6 >A> 1 tax based on the value o property! The di erence bet,een the property tax paid as open space land' arm and a"ricultural land' or timber land and the amount o property tax other,ise due and payable or the seven years last past had the land not been so classi iedM plus interest upon the amounts o such additional tax paid at the same statutory rate char"ed on delin8uent property taxes rom the dates on ,hich such additional tax could have been paid ,ithout penalty i the land had been assessed ,ithout penalty i the land had been assessed ,ithout re"ard to classi ication! %./ D<!3<!10D L1dditional taxes' interest and penalties6 -a0 The cost multiplied by the levy rate in each year the property ,as sub3ect to special valuationM plus -b0 interest on the amounts o the additional tax at the statutory rate char"ed on delin8uent property taxes rom the dates on ,hich the additional tax could have been paid ,ithout penalty i the property had not been valued as historic property under chapter D<!2: %./M plus -c0 a penalty e8ual to t,elve percent o the amount determined in -a0 and -b0!L %./ D<!2:!0#0 /1. <;D=1;=01; &t is ,hen an ad valorem tax paid be ore or a ter delin8uency is re unded or one o the ollo,in" reasons6 -10 Paid more than once! -20 Paid as a result o mani est error in description! -30 Paid as a result o a clerical error in extendin" the tax rolls! -<0 Paid as a result o other clerical errors in listin" property! -;0 Paid ,ith respect to improvements ,hich did not exist on assessment date! -:0 Paid under levies or statutes ad3udicated to be ille"al or unconstitutional! ->0 Paid as a result o mista)e' inadvertence' or lac) o )no,led"e by any person exempted or partially exempted rom payin" real property taxes! -D0 Paid or overpaid as a result o mista)e' inadvertence' or lac) o )no,led"e by either a public o icial or employee or by any person payin" the same ,ith respect to real property in ,hich the person payin" the same has no le"al interest! -#0 Paid on the basis o an assessed valuation ,hich ,as appealed to the county board o e8ualiIation and ordered reduced by the board! 131
1d valorem tax 1dditional tax -.urrent (se0
1dditional tax -?istoric Property0
1dministrative %e unds
September 2013
1dvance tax -Guic) collect0 1dvisory value
1SO 1nnexation 1nticipated taxes
1ppeal 2oard -State0 1ppraisal
-100 Paid on the basis o an assessed valuation ,hich ,as appealed to the state board o tax appeals and ordered reduced by the board! P%OE&$C$' That the amount re unded under subsections -#0 and -100 shall only be or the di erence bet,een the tax paid on the basis o the appealed valuation and the tax payable on the valuation ad3usted in accordance ,ith the boardJs order! -110 Paid as a state property tax levied upon property' the assessed value o ,hich has been established by the state board o tax appeals or the year o such levy6 P%OE&$C$' ?O/CEC%' That the amount re unded shall only be or the di erence bet,een the state property tax paid and the amount o state property tax that ,ould' ,hen added to all other property taxes ,ithin the 1 percent limitation o the state constitution e8ual 1 percent o the assessed value established by the board! -120 Paid on the basis o an assessed valuation ,hich ,as ad3udicated to be unla, ul or excessive6 P%OE&$C$' That the amount re unded shall be or the di erence bet,een the amount o tax payable on the basis o the assessed valuation determined as a result o the precedin"! -130 Paid on property ac8uired under a tax lien! -%./ D<!:#!0200 -1<0 Paid on the basis o an assessed valuation that ,as reduced under %./ D<!<D!0:;! -1;0 Paid on the basis o an assessed valuation that ,as reduced under %./ D<!<0!03#! -1:0 1bated under %./ D<!>0!010! Tax collected on personal property' ,hich is to be sold' moved' or li8uidated! The tax is calculated and collected on current year levy' based on ne, value! %./ D<!;:!0>0 The true and air value determinations by department appraisers or auditors made at the re8uest o the county assessor! The value made by them shall not in any manner be bindin" upon the assessor! %./ D<!<1!110 /1. <;D=;3=020 1ttorney Seneral5s Opinion! The act o a taxin" district ta)in" in a part o another area! 1ny person ilin" a plat subse8uent to May 31 in any year and prior to the date o collection o taxes shall deposit ,ith the county treasurer a sum e8ual to the product o the county assessorJs latest valuation on unimproved property in such subdivision multiplied by the current yearJs dollar rate increased by 2; percent on the property platted! This amount is sometimes re erred to as an advance tax! %./ ;D!0D!0<0 Means the State 2oard o Tax 1ppeals! 4or more in ormation' please see State 2oard o Tax 1ppeals 1n estimate o value!
132
September 2013
1ssess 1ssessed value -1E0
1ssessment
1ssessment base 1ssessment cycle 1ssessment date
1ssessment date
1ssessment district
1ssessment process 1ssessment ratio 1ssessment ratio 1ssessment year
-10 To estimate property value as a basis o taxation! -20 To ix or determine' e!"!' by a court or commission' the compensation due to a property o,ner or the ta)in" o real property! The value o property placed on the assessment rolls or property tax purposes! &n the State o /ashin"ton' assessed value may not al,ays be the true and air mar)et value! %./ D<!0<!020 and %./ D<!0<!030 -10 The o icial valuation o property or ad valorem taxation! -20 1 sin"le char"e levied a"ainst a parcel o real estate to de ray the cost o a public improvement that presumably ,ill bene it only the properties it serves' e!"!' assessment or the installation o side,al)s' curbs' or se,er or ,ater lines! See also Special 1ssessment! -30 1n o icial determination o the amount to be paid by or to the o,ners o real estate to de ray the cost o a public improvement that is presumed to bene it the properties it serves in an amount at least e8ual to the cost o the improvement' e!"!' assessment o bene its and dama"es or public se,er or ,ater lines! See Property Tax 2ase! The cycle durin" ,hich all property in an assessment -area0 district must be reassessed! 1ll taxable real and personal property is sub3ect to valuation at noon on Kanuary 1 o the assessment year or taxes collectable the ollo,in" year except i the la, speci ically states other,ise! The "reatest exception is ne, construction' ,hich is to be placed on the assessment rolls by 1u"ust 31st' ,ith re erence to value on Kuly 31st o that year! /hen a mobile home irst becomes sub3ect to taxation' the valuation o the mobile home is as o the Kuly 31st immediately precedin" the date that the mobile home is placed on the assessment roll' and listed by 1u"ust 31 o that year! -%./ 3:!21!0>0 throu"h 3:!21!0#00 1ll real and personal property in this state that is sub3ect to taxation shall be listed and assessed every year' ,ith re erence to its value on the irst day o Kanuary o the year in ,hich it is assessed! %./ D<!<0!020 /1. <;D=12=3:0 4ormed to provide a speci ic service or bene it to lands contained ,ithin its boundaries! They are empo,ered to impose an assessment to und district operations or to und pro3ects that ul ill the purpose or ,hich the district ,as ormed! The discovery' listin"' and valuation o property or taxation! See %atio! 1ll property shall be valued at one hundred percent o its true and air value in money and assessed on the same basis unless speci ically provided other,ise by la,! %./ D<!<0!030 Kanuary 1 throu"h $ecember 31st o any year! The year the property is listed and assessed by the county assessor! 133
September 2013
1E =2= 2an)ed capacity 2ene it assessment district 2oard o e8ualiIation A .ounty
The assessment year is the calendar year prior to the year the taxes become due and payable! %./ D<!<0!020 %./ D<!0<!0<0 1ssessed value!
The di erence bet,een the hi"hest la, ul levy that could have been made and the actual levy that ,as imposed! See 1ssessment district! 1 county board' independent o the assessor5s o ice that may ad3ust valuations and hears speci ic appeals o valuations and decisions made by the assessor! The county "overnmental authority has the option o either appointin" the members or constitutin" the board! The board shall consist o not less than three or more than seven members! This board shall convene in Kuly and as needed' accordin" to statute! %./ D<!<D!010 and /1. <;D=1<=001 The county 2oard o C8ualiIation! 1 orm o interest=bearin" note used by "overnment to borro, on a lon"=term -one year or more0! The boundaries o counties' cities and all other taxin" districts are set on the irst day o 1u"ust o the year ,hich the levy is made' ,ith some exceptions! -4or exceptions' please see %./ D<!0#!030!0 1ny chan"e in taxin" district boundaries' or the purpose o property taxation and the levy o property taxes! %./ D<!0#!030 /1. <;D=12=1<0! State 2oard o Tax 1ppeals
2OC 2ond 2oundaries 2oundary chan"e 2T1 or 2OT1 =.= .ancellation
%eduction to the tax roll a ter the roll has been certi ied or collection or a speci ic year! .erti ied property tax The la, ul levy dollar amount certi ied by the taxin" district levy "overnin" body to the county le"islative authority! .erti ied property tax rate The tax rate calculated or the Levy %ate certi ied levy -bud"et divided by assessed value06 2ud"et _ %ate 1ssessed Ealue .hattel &n la,' any property other than a reehold or ee estate in landM treated as personal property' althou"h divisible into chattels real and chattels personal! .hattels personal Tan"ible' movable items that "enerally constitute personal property! .hattels real &ntan"ible personal property ri"ht that may be created by leases! .han"e o use /hen land ,hich is classi ied under chapter D<!3< %./ or chapter D<!33 %./ or special valuation based on its use and then the use o the land is chan"ed! .hapter D<!3< %./! .hapter D<!33 %./! .han"e o venue The removal o a suit be"un in one county or district to another 13<
September 2013
-Hlac'#s >aw Kictionary0 .ity
county or district or trial' thou"h the term is also sometimes applied to the removal o a suit rom one court o the same county or district! 1 municipal corporation that occupies a de inite area and is sub3ect to the la,s o the state in ,hich it is located! .lassi ied orest land C ective Kuly 22' 2001' .lassi ied 4orest Land and $esi"nated 4orest Land ,ere combined into one cate"ory! See $esi"nated 4orest Land! .ompensatin" tax Tax calculated on removal rom desi"nated orest land classi ication! .hapter D<!33 %./ .ompliance' Botice o 1n a idavit on the real estate excise tax orm ,hich is si"ned by the ne, o,ner7o,ners at the time o sale or trans er o o,nership o historic property ,hen they desire the property to continue under that respective classi ication! %./ D<!2:!0D0! /1. <;D=1;=0>0! .omposite property tax Total property taxes levied' excludin" the state school levy' on levy rate classi ied and desi"nated orest land' divided by the total assessed value o classi ied and desi"nated orest land! .onsolidated re"ular levy The sum o all re"ular levy rates set or collection exclusive o rate rate set or port and public utility districts' emer"ency medical services under %./ D<!;2!0:#' and conservation utures under %./ D<!3<!230 and a ordable housin"! .onsolidated taxin" 1 combination o all taxin" districts ,hose combined levy or tax district purposes ma)es up the total levy applicable to an individual property! /1. <;D=12=1<0 .onsolidation The act o combinin" t,o or more taxin" districts into one taxin" district! .onstitutional 1 percent The levy limit established by 1rticle E&&' section 2 o the limit /ashin"ton .onstitution! Statin" that taxes may not exceed 1 percent -F10!00 per F1'000 o 1!E!0 o the true and air value o the property! .onti"uous Land sharin" a common boundary or ed"e or point! Cven i the property is divided by a road it is still considered conti"uous! %./ D<!3<!020 .orporeal property Tan"ible property! .ost method One o three pro essional appraisal methods used to value property! This method considers ,hat it ,ould cost to replace an existin" structure ,ith a similar one that serves the same purpose! The cost method is also ,idely used in ne, construction valuation! .oterminous ?avin" the same boundaries or limits! .ounty The lar"est division o local "overnment in all states except Louisiana and 1las)a' ,here the comparable units are parish and borou"h' respectively! .ounty commissioner The term county commissioners ,hen used in Title 3: or other provision o la, shall include the "overnmental authority empo,ered to so act under the provisions o a charter adopted by any county o the state! %./ 3:!32!00; .ounty "overnmental The board o county commissioners or county le"islative body as 13;
September 2013
authority .ounty le"islative authority .ounty recordin" authority .oupon .oupon ,arrant .urrent assessment year .urrent tax year .urrent use .urrent use .urrent use assessment
established under ?ome %ule .harter! The county commissioners' or in a case o a home rule charter county' the "overnmental authority empo,ered to so act! /1. <;D=1D=;10 The county auditor or the county recordin" authority as authoriIed under ?ome %ule .harter! %./ D<!0<!0<; /1. <;D=1;=01; The interest document speci yin" the amount o interest and date o payment' attached to a bond or coupon ,arrant! 1 ,arrant payable to the bearer ,ith interest coupons attached! /hen issued' constitutes a "eneral obli"ation o the district! The year the property is listed and valued by the county assessor! The year the taxes are due and payable! Present use o the land! Present use o the land! Bot necessarily its hi"hest and best use! .hapter D<!3< %./! Special assessment o land under the Open Space 1ct! Please see Open Space!
=$= $e erred taxes
$elin8uent assessments $elin8uent interest $epartment $esi"nated orest land
$estroyed property
1 retired person 8uali yin" under %./ D<!3:!3D1 throu"h D<!3:!3D# may elect to de er payment o special assessments and7or real property taxes on his7her residence an amount o up to D0 percent o their e8uity! $O% pays the *de erred+ taxes in exchan"e or a lien positionM taxes are repaid to $O% later! %./ D<!3D!010 and /1. <;D=1D=010! Or' the Limited &ncome $e erral allo,s property o,ners to de er their 2nd hal property tax under chapter D<!3> %./! The application must be submitted annually to the assessor5s o ice! 1ssessment remainin" unpaid on and a ter the due date or ,hich a penalty or non=payment is attached! Penalty or non=payment o a tax or assessment by due date! %./ D<!;:!020 $epartment means the $epartment o %evenue o the state o /ashin"ton! %./ D<!0<!0<> Land ,hich is devoted primarily to "ro,in" and harvestin" timber! The land must total t,enty or more acres and may be one parcel or multiple conti"uous parcels! $esi"nated 4orest Land means the land only' and does not include a residential homesite! .hapter D<!33 %./ & real or personal property is destroyed in ,hole or in part in a calendar year' or i it is in an area declared to be a disaster area' the assessed value may be reduced or that assessment year to the true and air mar)et value that remains a ter the destruction! The loss must be "reater than 20 percent! (nder certain conditions' the taxes collected durin" the year may be abated proportionately! %./ 3:!21!0D0 and %./ D<!>0!010 13:
September 2013
$isputed value
$istrict $B% $O% $raina"e $raina"e district $S?S =C= Cminent domain' Po,er o Cmer"ency medical service districts CMS C8ualiIation CS$ Cx o icio Cxcess levy
Senerally used in describin" hi"hly valued property ,hose valuation dispute may have a si"ni icant impact on a taxin" district5s levy! /henever any property value or claim or exemption or cancellation o a property assessment is appealed to the state board o tax appeals or to the courts' the di erence bet,een the values that are asserted by the taxpayer and the assessor is considered the disputed value! /hen that disputed value exceeds 17< o 1 percent o the total assessed value o property in the county' the assessor shall use only that portion o the total value ,hich is not in controversy or purposes o computin" the levy rates and extendin" the tax on the tax roll' unless the state board o tax appeals has issued its determination at the time o extendin" taxes! %./ D<!;2!01D 4or taxation' it is a unit o local "overnment ,ith the authority to levy taxes and issue bonds to inance schools' par)s' se,ers' etc! /1. <;D=1D=;10! $epartment o Batural %esources $epartment o %evenue 1 system o drains' e!"!' tiles' pipes' conduits' desi"ned to remove sur ace or subsur ace ,ater or ,aste ,ater and se,a"e! 1 unit o local "overnment set up to construct and operate a draina"e system or the area' usually to achieve a hi"her and better use o the land! $epartment o Social and ?ealth Services
Cxcess levy
The ri"ht o "overnment to ta)e private property or public use -usually by purchase0! $istricts created speci ically to provide emer"ency medical care or emer"ency medical services! %./ D<!;2!0:# Cmer"ency Medical Service! CMS levies may be excess or re"ular levies! The process in ,hich a "overnment body attempts to ensure that all property under its 3urisdiction is assessed at true and air mar)et value! Cducational Service $istrict Bot a taxin" district' but a re"ional administrative a"ency bet,een the local school districts and the Superintendent o Public &nstruction! 2y virtue o the o ice! Levy o additional taxes by any taxin" district over and above the re"ular7statutory rate! 1pproved by the electors at a special or "eneral election! Eoter approved levies in accordance ,ith %./ D<!;2!0;2M this does not include the CMS' Port' and P($ districts! %./ D<!;2!0;2 Levy o additional taxes by any taxin" district over and above the re"ular7statutory rate! 1pproved by the electors at a special or 13>
September 2013
Cxemption
Cxport
"eneral election! This does not include the Cmer"ency Medical Service -CMS0' Port' or Public (tility -P($0 districts! 1ll property is sub3ect to taxation' unless speci ically exempted by la,! The department o revenue administers nonpro it exemptions -hospitals' churches' schools' etc!0! Cxemptions that are administered by the assessor are senior citiIen' head=o = amily -personal property0' historical property' and the remodel exemption! .hapter D<!3: %./! 1n export is an article that is sent' ta)en or carried out -Hlac'#s >aw Kictionary0 o a state destined to a orei"n country! -%ules relatin" to the %evenue 1ct o 1#3;' /ashin"ton state tax commission' p! 13;!0
=4= 4arm and a"ricultural land 42. 4iscal year 4L1E 4loatin" home
4orei"n commerce
4orest land
4orest land
4orest land assessed
Land devoted primarily to the production o livestoc) and a"ricultural commodities' etc! %./ D<!3<!020 4ire 2ene it .har"e 4or property tax purposes' the assessment year and iscal year are both Kanuary 1st throu"h $ecember 31st in each year! %./ D<!0<!0<0 4orest Land 1ssessed Ealue 1 buildin" on a loat used in ,hole or in part or human habitation as a sin"le amily d,ellin"' ,hich is not desi"ned or sel propulsion by mechanical means or or propulsion by means o ,ind' and ,hich is on the property tax rolls o the county in ,hich it is located! %./ D2!<;!032! Means that commerce' commercial intercourse' tra ic or trade ,hich involves the purchase' sale or exchan"e o property and its transportation' or the transportation o persons' or the transportation o communications or electrical ener"y' rom a state or territory o the (nited States to a orei"n country' or rom a orei"n country to a state or territory o the (nited States! &t includes ish' sea ood' or other products ori"inatin" on the hi"h seas beyond the territorial limits o the state! -%ules relatin" to the %evenue 1ct o 1#3;' /ashin"ton state tax commission' p! 13;!0 L4orest landL is synonymous ,ith Ldesi"nated orest landL and means any parcel o land that is t,enty or more acres or multiple parcels o land that are conti"uous and total t,enty or more acres that is or are devoted primarily to "ro,in" and harvestin" timber! $esi"nated orest land means the land only and does not include a residential homesite! .hapter D<!33 %./! Means all land in any conti"uous o,nership o t,enty or more acres ,hich is primarily devoted to and used or "ro,in" and harvestin" timber and means the land only! 1lso see Open Space -Timber Land0 -%./ D<!33!03;0 4or purposes o computin" the 200# distribution' the 4L1E is the 13D
September 2013
value -4L1E0 4und 4undin" bond
Kanuary 1' 200>' assessed value o classi ied and desi"nated orest land and reclassi ied 1#31 %e orestation Land in the county and on the 200D tax rolls! 1 sel =balancin" set o accounts that records revenues to"ether ,ith all related liabilities ,hich are se"re"ated or the purpose o carryin" on speci ic activities! 1 "eneral obli"ation bond issued to cancel the outstandin" indebtedness o ,arrants or bonds o ,ater,or)s or other public utilities that ,ere payable only rom the income o those utilities!
=S= Sender' Bumber and
Seneral Obli"ation 2ond -SO 2ond0
Cvery ,ord importin" the sin"ular number only may be extended to or embrace the plural number' and every ,ord importin" the plural number may be applied and limited to the sin"ular number' and every ,ord importin" the masculine "ender only may be extended and applied to emales as ,ell as males! %./ D<!0<!0:;! 1ny bond' note' ,arrant' certi icate o indebtedness or other obli"ation o a public body ,hich constitutes indebtedness ,ithin the meanin" o the constitutional debt limitation! %./ 3#!;3!010! 1 bond secured by pled"e o the issuerJs ull aith' credit' and taxin" po,er!
=?= ?ead o amily exemption
?i"hest and best use
?istoric district ?istoric property
?ouseholder
1n exemption o F1;'000 o value o personal property o,ned by a head o amily and used or business purposes as o Kanuary 1' 200>! Prior to this date' the exemption amount ,as F3'000! This exemption is not allo,ed or partnerships and7or corporations! %./ D<!3:!110! 2asis or valuin" property or assessment purposes! ?i"hest and best use is the most pro itable li)ely use or ,hich a property can be put! &t is the use' ,hich ,ill yield the hi"hest return on the o,nerJs investment! 1n area desi"nated to retain and preserve its historic 8uality! %eal Property to"ether ,ith improvements thereon' except property listed in a re"ister primarily or ob3ects buried belo, "round' ,hich is6 -10 listed in a local re"ister o historic places created by a comprehensive ordinance' certi ied by the secretary o the interiorM or -20 listed in the national re"ister o historic place! %./ D<!2:!020! /1. <;D=1;=01; Cvery person' married or sin"le' ,ho resides ,ithin the state o /ashin"ton bein" the o,ner or holder o an estate or havin" a house or place o abode' either as o,ner or lessee! %./ D<!0<!0;0!
=&= &mport
1n import is an article' ,hich comes rom a orei"n country -not 13#
September 2013
&mprovement
&ncome method &ndicated personal property ratio &ndicated real property ratio &ntercounty rural library district
&nterstate &nterstate commerce
&ntrastate &P$ &rri"ation &rri"ation district &sland library district
rom a state' territory' or possession o the (nited States0 or ori"inates on the hi"h seas and is brou"ht into the taxin" 3urisdiction o a state! -%ules relatin" to the %evenue 1ct o 1#3;' /ashin"ton State Tax .ommission' p! 13;!0 L&mprovementL means any valuable chan"e in or addition to real property' includin" the subdivision or se"re"ation o parcels o real property or the mer"er o parcels o real property! -/1. <;D=1#= 00;-20-i0!0 .ommonly used to describe the buildin"s and structures added to land! One o three pro essional appraisal methods used to value property! This method is used primarily to value business property ,here the property tends to be ,orth its income producin" potential The sum o the actual total county assessed values is divided by the sum o the indicated mar)et values to determine the county indicated personal property ratio! /1. <;D=;3=1:0! The sum total real property assessed and true and air values' orest land assessed and true and air values' and current use assessed and true and air values! /1. <;D=;3=13;! 1 municipal corporation or"aniIed to provide library service or all areas outside o incorporated cities and to,ns ,ithin t,o or more counties6 P%OE&$C$' That any city or to,n ,ith a population o one hundred thousand or less at the time o annexation may be included therein as provided in %./ 2>!12!3:0 throu"h 2>!12!3#0! %e ers to "oods in transit to this state rom another state! &ncludes' but is not limited to' that commerce' commercial intercourse' tra ic' or trade ,hich involves the purchase' sale or exchan"e o property and its transportation' or the transportation o persons' rom one state or territory o the (nited States to another! -%ules relatin" to the %evenue 1ct o 1#3;' /ashin"ton state tax commission' p! 13;!0 %e ers to "oods in transit rom one point in this state to another point ,ithin this state! /1. <;D=12=11;! &mplicit price de lator' a measure o in lation used in the calculation o levy limits! The arti icial application o ,ater to the soil or ull crop productionM used in arid re"ions or ,hen rain all is not su icient! 1n a"ency established by local "overnment that has the authority to implement and operate an irri"ation system or the district and to levy taxes to inance its operations! 1 municipal corporation or"aniIed to provide library service or all areas outside o incorporated cities and to,ns on a sin"le island only' ,hen itJs not the only area o the county' and in counties composed entirely o islands and havin" a population o less than t,enty= ive thousand at the time the library district ,as created6 P%OE&$C$' That any city or to,n ,ith a population o one hundred thousand or less at the time o annexation may be included therein as 1<0
September 2013
provided in %./ 2>!12!3:0 throu"h 2>!12!3#0! =K= Koint taxin" district Kud"ment Kuly board Kunior taxin" districts
1 district that lies in more than one county' such as a 3ointly supported school district! -1lso )no,n as a split district!0 1n amount to be paid or collected by a "overnmental unit as the result o a court decision' includin" condemnation a,ards in payment or private property ta)en or public use! Bic)name or the county 2oard o C8ualiIation! The 2OC convenes annually on the 1;th day o Kuly! 1ll taxin" districts other than the state' county' county roads' city' port' and public utility districts!
=O= =L= Land Land use code
Lease or li e Le"islative authority Levy
Levy code area Levy limit
The soil ,ith everythin" on it and under it! The identi ication o each real property parcel by numerical di"its as representations o the ma3or use o the property! The Land (se .ode is derived rom the Standard Land (se .odin" Manual as prepared by the 4ederal 2ureau o Public %oads and includes use classi ications speci ied by state la,! /1. <;D=;3=020 1 lease that terminates upon the demise o the lessee! /1. <;D=1:1=100! Sovernment authority o a city' to,n' or county! Eerb6 To impose taxes' assessments or char"es or support o "overnmental activities! Boun6 The total amount o taxes' assessments or char"es imposed by a "overnmental unit See Tax .ode 1rea description! The restriction on the amount that a district5s property tax levy may increase over the previous year! $istricts ,ith population belo, 10'000 A The levy limit or a district o this siIe is 101 percent! $istricts ,ith population at or above 10'000 = The levy limit or a taxin" district o this siIe is determined by the need o the district or unds above the rate o in lation -&mplicit Price $e lator' &P$0! The limit actor or districts that have a substantial need or undin" above the &P$ is the lesser o the limit actor authoriIed by %./ D<!;;!0101 or 101 percent! 4or all other districts o this siIe' the limit actor is the lesser o 101 percent or 100 plus the &P$! The levy or a taxin" district in any year shall be set so that the re"ular property taxes payable in the ollo,in" year shall not exceed the limit actor times the hi"hest amount that could have la, ully been levied since 1#D; plus an additional dollar amount calculated 1<1
September 2013
Levy rate
L&$ Lid=li t Li e estate Local revie, board Local improvement district -L&$0 Lot' tract' etc!
by multiplyin" the increase in assessed value resultin" rom ne, construction' improvements to property' and any increase in the assessed value o state assessed property times the levy rate o that district or the precedin" year! The rate necessary to raise the amount o taxes or any taxin" district ,ithin the county! Cxpressed in dollars and cents per one thousand dollars assessed value and are calculated by dividin" the total amount o the authoriIed levy o a taxin" district by the total assessed value o that district! 1lso see .erti ied Property Tax Levy %ate! Local improvement district 1 ballot measure' ,herein the voters authoriIe the district to increase their levy rate beyond the levy limit! %./ D<!;;!0;0! 1n estate ,hose duration is limited to the li e o the party holdin" it or o some other person! /1. <;D=1:1=100! 1 local body desi"nated by the local le"islative authority! %./ D<!2:!020! 1 sin"le char"e levied a"ainst a parcel o real estate to de ray the cost o a public improvement that presumably ,ill bene it only the properties it serves' e!"!' assessment or the installation o side,al)s' curbs' or se,er or ,ater lines! See also Special 1ssessments! 1 piece or parcel o real property and piece or parcel o land is any conti"uous 8uantity o land in the possession o ' o,ned by' or recorded as property o the same claimant' person or company!
=M= MHO Maintenance assessments -di)e' lood control' draina"e' irri"ation0
Maintenance assessments -,eed' rodents' pests' mos8uitoes0 Mani est error Ma3or taxin" districts Mar)et comparison method
Maintenance and operations Special assessments or districts that provide continuous bene it to the property o,ners and are receipted as ad valorem taxesM ho,ever' the due date and delin8uent interest di ers! The irst hal o ull assessment is due on or be ore 1pril 30' and the second hal is due on or be ore October 31! %./ D;!0D!<D0' D:!0#!<#3' and D>!03!2>0! These special assessments provide continuous bene it to the property o,ners and are receipted in the same manner as ad valorem taxes ,ith the same due dates and delin8uent interest rates! %./ 1>!0<!2;0! 1n error in listin" or assessment ,hich does not involve a revaluation o property! /1. <;D=1<=00; -130! .orrection o these errors ,ould not re8uire appraisal 3ud"ment! State' county' city and road districts! 1lso re erred to as Senior $istricts! One o the three pro essional appraisal methods used by assessors in valuin" property! &n this method sales are used to provide estimates o value or similar properties! This method is also called the Sales .omparison Method and most residential property is valued this 1<2
September 2013
Mar)et value Mer"ers o taxin" districts
Mobile home
Modular home
Money' moneys Municipality
,ay! See True and 4air Mar)et Ealue! 4or levy rate calculation purposes' it is the same thin" as a consolidation! The only di erence is that in a mer"er' the individual taxin" districts that combine retain their commissioners' ,hile one commissioner board is created in a consolidation! 4or intercounty mer"ers' the county ,ith the district ,ith the hi"hest assessed value should set the levy rate! Or manu actured home! 1 structure' desi"ned and constructed to be transportable in one or more sections' and is built on a permanent chassis' and desi"ned to be used as a d,ellin" ,ith or ,ithout a permanent oundation ,hen connected to the re8uired utilities that include plumbin"' heatin"' and electrical systems contained therein! %./ D2!;0!010! %./ <:!0<!302! 1 actory=assembled structure desi"ned primarily or use as a d,ellin" ,hen connected to the re8uired utilities that include plumbin"' heatin"' and electrical systems contained therein! &t does not contain its o,n runnin" "ear' and it must be mounted on a permanent oundation! %./ <:!0<!303! Money or moneys shall be held to mean "old and silver coin' "old and silver certi icates' treasury notes' (nited States notes' and ban) notes! 1 district havin" po,ers o local sel ="overnment! .ity' to,n' etc!' havin" its o,n sel ="overnment!
=B= Bet cash rental
Be, construction
Botice o chan"e o value
Botice o compliance
Botice o continuance
1vera"e rental paid on an annual basis' in cash' or the land bein" appraised and other arm and a"ricultural land o similar 8uality and similarly situated that is available or lease or a period o at least three years to any reliable person ,ithout unreasonable restrictions on its use or production o a"ricultural crops! %./ D<!3<!0:;! Means the construction or alteration o any property or ,hich a buildin" permit ,as issued' or should have been issued' under chapter 1#!2>' 1#!2>1' or 1#!2D %./ or other la,s providin" or buildin" permits' ,hich results in an increase in the value o the property! /1. <;D=1#=00;! 1 notice mailed by the assessor to the taxpayer ,hen there is a chan"e in the true and air value o real property -land and7or improvements0 or a chan"e in value o land in open space classi ication! %./ D<!<0!0<;! /1. <;D=12=3:0 1n a idavit on the real estate excise tax orm ,hich is si"ned by the ne, o,ner7o,ners at the time o sale or trans er o o,nership o historic property ,hen they desire the property to continue under that respective classi ication! %./ D<!2:!0D0 1n a idavit on the real estate excise tax orm or a separate orm ,hich is si"ned by the ne, o,ner7o,ners at the time o sale or 1<3
September 2013
Bumber and "ender
trans er o o,nership ,hen classi ied land -open space' orest land or arm and a"ricultural land0 is desired to continue under the respective classi ication! .hapters D2!<;' D<!33' and D<!3< %./ and .hapters <;D=30 and <;D=<0 /1. Cvery ,ord importin" the sin"ular number only may be extended to or embrace the plural number' and every ,ord importin" the plural number may be applied and limited to the sin"ular number' and every ,ord importin" the masculine "ender only may be extended and applied to emales as ,ell as males! %./ D<!0<!0:;!
=O= Oath7s,ear Omitted personal property Omitted real property
Omitted value Open space7.urrent use 1ssessment Open space land
LOathL may be held to mean a irmation and the ,ord Ls,earL may be held to mean a irm! %./ D<!0<!0>0! Personal property omitted rom the assessment roll! &t shall not include personalty that ,as listed but improperly valued! %./ D<!<0!0D0! /1. <;D=12=0;0! %eal property omitted rom the assessment roll or any precedin" year at the value or that year! -Limitation o no more than three assessment years rom the year o discovery!0 %./ D<!<0!0D0! /1. <;D=12=0;0! 1ll personalty that ,as assessed at less than mar)et value due to inaccurate reportin" by the taxpayer or person reportin" said property! %./ D<!<0!0D0! /1. <;D=12=0;0! ! Land desi"nated or non=buildin" uses' typically o three types6 4arm and 1"ricultural land' Timber Land' and Open Space Land! & 8uali ied the land may bene it rom reduced assessments .hapter D<!3< %./ LOpen space landL means -a0 any land area so desi"nated by an o icial comprehensive land use plan adopted by any city or county and Ioned accordin"ly' or -b0 any land area' the preservation o ,hich in its present use ,ould -i0 conserve and enhance natural or scenic resources' or -ii0 protect streams or ,ater supply' or -iii0 promote conservation o soils' ,etlands' beaches or tidal marshes' or -iv0 enhance the value to the public o abuttin" or nei"hborin" par)s' orests' ,ildli e preserves' nature reservations or sanctuaries or other open space' or -v0 enhance recreation opportunities' or -vi0 preserve historic sites' or -vii0 preserve visual 8uality alon" hi"h,ay' road' and street corridors or scenic vistas' or -viii0 retain in its natural state tracts o land not less than one acre situated in an urban area and open to public use on such conditions as may be reasonably re8uired by the le"islative body "rantin" the open space classi ication' or -c0 any land meetin" the de inition o arm and a"ricultural conservation land under subsection -D0 o this section! 1s a condition o "rantin" open space classi ication' the le"islative body may not re8uire public access on land classi ied under -b0-iii0 o this subsection or the purpose o promotin" conservation o ,etlands! %./ D<!3<!020! 1<<
September 2013
Open space ratio Ordinance
O,nership o real property =P= Person
The ratio o open space to the total site or the land area improved ,ith buildin"s! 1n ordinance o a city or to,n or resolution or other instrument by ,hich the "overnin" body o the public body exercisin" any po,er hereunder ta)es ormal action and adopts le"islative provisions and matters o some permanency! The holdin" o ri"hts or interests in real estate!
Person shall be construed to include irm' company' association' or corporation! %./ D<!0<!0>;! Personal property The term personal property is de ined in %./ D<!0<!0D0' ,hich should be consulted in any case ,here it is at all doubt ul ,hether a "iven piece o property is real or personal! Personal property 4or the purpose o taxation' personal property is all "oods' chattels' stoc)s' estates or moneys' standin" timber' etc!' items not a ixed to the real estate' but used or the purpose o doin" business! Personal property also includes boats and mobile homes not a ixed to any real estate! Personal property may also include buildin"s that are o,ned privately but located on leased "overnment lands! %./ D<!0<!0D0! Plat 1 map or representation o a subdivision' sho,in" thereon the division o a tract or parcel o land into lots' bloc)s' streets and alleys' or other divisions and dedications! %./ ;D!1>!020! Po,er o eminent domain The ri"ht o "overnment to ta)e private property or public use -usually by purchase0! Property tax 1 tax levied on real and personal property' based on value -ad valorem0! Property tax base The assessed value o all property ,ithin a desi"nated area' e!"!' an assessment or tax district! Prorationin" o levies 1 term meanin" the statutory process or reducin" local re"ular property tax levies other than the state levy or O=12 education i the a""re"ate o those levies exceeds either the a""re"ate F;!#0 limit or the 1 percent constitutional limit in a speci ic tax code area! PT1 Property Tax 1dvisoriesreplace PT2s' Property Tax 2ulletins! Public property -exempt0 1ll property belon"in" exclusively to the (nited States' the state' any county or municipal corporation' and all property under a recorded a"reement "rantin" immediate possession and use pursuant to %./ D!0<!0#0' shall be exempt rom taxation! 1ll property belon"in" exclusively to a orei"n national "overnment shall be exempt rom taxation i such property is used exclusively as an o ice or resident or a consul or other o icial representative o such orei"n national "overnment' and i the consul or other o icial representative is a citiIen o such a orei"n nation! Senerally' property o,ned by a municipal corporation or a state 1<;
September 2013
Public utilities
Public utility district -P($0
a"ency is exempt rom property taxes! Property leased by "overnment remains taxable to the o,ner! Sovernments may *pay+ property tax by a"reein" to reimbursements o the o,ner5s tax payments by contract! %./ D<!3:!010! Cach company doin" intercounty or interstate business in this state that is assessed and has values certi ied to the county assessor by the $epartment o %evenue! The term Lcentrally assessed propertiesL is sometimes used or these properties! The properties consist o po,er' communication' and transportation companies! %./ D<!12!200! .hapter <;D=;0 /1.! 1 district ormed to conserve the ,ater and po,er resources o the state o /ashin"ton or the bene it o the people thereo ' and to supply public utility services includin" ,ater and electricity or all uses! Title ;< %./!
=G= Guic) collect
Tax collected on personal property' ,hich is to be sold' moved' or li8uidated! The tax is calculated and collected on current year levy' based on ne, value! %./ D<!;:!0>0
=%= %ate
%atio
%atio study
%./ %eal estate %eal property
Bumerical amount o property taxes to be levied expressed in terms o dollars per F1'000 o assessed value' e!"!' F1!00 per F1'000 o assessed value! Sometimes the rate is described ,ithout includin" Lper F1'000 o assessed value!L The percenta"e relationship o real property assessed value to the true and air value o real property as determined by real property sales' by department appraisals' or by department approved county appraisals' or the percenta"e relationship o personal property assessed value to the true and air value o personal property as determined rom department audits or rom department approved county audits! %./ D<!<D!0>; and /1. <;D=;3=020! The $epartmentJs annual comparison o the relationship bet,een the county assessed values o real and personal property ,ith the mar)et value o that property as determined by the $epartmentJs analysis o sales' appraisals' and7or audits or the comparison o the relationship bet,een the county assessed values o real property classi ied under chapter D<!3< %./ -current use0 ,ith the current use value o that property as determined by the department! %./ D<!<D!0>;! /1. <;D=;3=020! %evised .ode o /ashin"ton 1n identi ied parcel or tract o land' includin" improvements' i any! 1lso see %eal Property! 4or purposes o taxation' the term Lreal propertyL means the land itsel and all buildin"s' structures or improvements or other ixtures 1<:
September 2013
%e und und
%e"ular property taxes7 re"ular property tax levies
%ehabilitation
%esolution %evaluation
%evenue bond
%oad levy shi t
%ural county library
includin" mobile homes that are permanently ixed in location! %./ D<!0<!0#0 1 und ,ithin the county treasury that is used to re und to taxpayers the amount o all taxes held ille"al and recoverable by 3ud"ments rendered a"ainst the county ,ithin the precedin" t,elve months' includin" le"al interest and a proper share o the costs' ,here allo,ed by the 3ud"ment! The term Lre"ular property taxesL and the term Lre"ular property tax levyL shall mean a property tax levy by or or a taxin" district ,hich levy is sub3ect to the a""re"ate limitation set orth in %./ D<!;2!0<3 and D<!;2!0;0' as no, or herea ter amended' or ,hich is imposed by or or a port district or a public utility district! %./ D<!0<!1<0! The process o returnin" a property to a state o utility throu"h repair or alteration' ,hich ma)es possible an e icient contemporary use ,hile preservin" those portions and eatures o the property ,hich are si"ni icant to its architectural and cultural values! %./ D<!2:!020! 1 special or temporary order o a le"islative body -re8uires less le"al ormality than an ordinance or statute0! -See de inition o Ordinance!0 The process in ,hich the assessed value o all real property is ad3usted' to re lect the mar)et or true and air value o the property! %evaluation' ,hich consists o a physical inspection o property' occurs every our years' except i a county statistically updates real property values annually! Then physical inspection is re8uired every six years! %./ D<!<1!030 1ny bond' note' ,arrant' certi icate o indebtedness' or other obli"ation or the payment o money issued by a public body or any predecessor o any public body and ,hich is payable rom desi"nated revenues or a special und but excludin" any obli"ation constitutin" an indebtedness ,ithin the meanin" o the constitutional debt limitation and any obli"ation payable solely rom special assessments or special assessments and a "uaranty und! %./ 3#!;3!010! 1 temporary shi t o levy capacity -rate0 rom the county5s road levy to the county5s current expense levy! 1ny county is authoriIed to increase its levy rom one dollar and ei"hty cents to a rate not to exceed t,o dollars and orty=seven and one=hal cents per thousand dollars o assessed value or "eneral county purposes i the total levies or both the county and any road district ,ithin the county do not exceed our dollars and ive cents per thousand dollars o assessed value' and no other taxin" district has its levy reduced as a result o the increased county levy! %./ D<!;2!0<3 Means a library servin" all the area o a county not included ,ithin 1<>
September 2013
district
the area o incorporated cities and to,ns6 P%OE&$C$' that any city or to,n ,ith a population o one hundred thousand or less at the time o annexation may be included therein as provided in %./ 2>!12!3:0 throu"h 2>!12!3#0!
=S= Sales comparison method Sales study
Sanitary district
Se"re"ation -Se"0 Senior taxin" district Short plat Short subdivision Situs' taxable personal property Situs' taxable real property
Special assessment Special districts Special valuation State=assessed property
State 2oard o Tax 1ppeals -2T10
See Mar)et .omparison Method! 1 study o comparable sales ,ithin the past ive years or appraisal o real property usin" all actors as to time o sale' location' physical or other actors a ectin" value as o the assessment date! %./ D<!<0!030! .hapter <;D=;3 /1.! 1n assessment district established ,ith particular re erence to improvements -e!"!' se,ers and se,a"e disposal plants0 that are constructed in the interest o sanitation and healthM a municipal corporation or"aniIed to secure' preserve' and promote the public health! Separation o a tax parcel into t,o or more pieces! Means the state - or support o common schools0' the county' county road' and city or to,n! The map or representation o a short subdivision! %./ ;D!1>!020! The division or re=division o land into our or e,er lots' tracts' parcels' sites' or divisions or the purpose o sale' lease' or trans er o o,nership! %./ ;D!1>!020! Personal property shall be listed and assessed in the county ,here it is located! %./ D<!<<!010! /1. <;D=12=11; The situs o real property is at the place ,here the property is located! The situs o a possessory interest in real property is at the place ,here the real property is situated! /here a parcel o real property is located in more than one taxin" district the portion lyin" ,ithin a particular district is assessable only in that district! /1. <;D=12=0;;! The char"e or obli"ation imposed by local "overnment upon real property specially bene ited by improvements! /1. <;D=1D=010 $istricts created to provide a particular service' e!"!' economic development districts' ,ater resource mana"ement districts! The determination o the assessed value o the historic property subtractin"' or up to ten years' such cost as is approved by the local revie, board! %./ D<!2:!020 &ntercounty or interstate utilities' railcar companies' and transportation companies valued by the $epartment o %evenue! These values are e8ualiIed usin" the ratio study! Once these properties are valued and e8ualiIed' they are certi ied -apportioned0 to the counties' or placement on the assessment rolls! & a taxpayer is not satis ied ,ith their countyJs 2oard o C8ualiIation decision' they can brin" their appeal o their assessed value' be ore the state 2T1! &t is the 3ob o the 2T1 to determine 1<D
September 2013
State levy
State revie, board
Statutory dollar rate Strati ication Subdivision Supplemental Survey
S,ear' oath
the correct value! The 2T1 also revie,s certain property tax decisions made by $O% The levy or state taxes as authoriIed by la, not to exceed the la, ul limit o F3!:0 per thousand dollars o assessed value' ,hich is ad3usted to the state e8ualiIed value in accordance ,ith the indicated ratio ixed by $O%! The levy is or the support o .ommon Schools in the State o /ashin"ton! %emember that the state levy is not included in the F;!#0 statutory limit! %./ D<!<D!0D0! The advisory council on historic preservation established under chapter 2>!3< %./' or any successor a"ency desi"nated by the state to act as the state historic preservation revie, board under ederal la,! %./ D<!2:!020 The maximum levy rate as set by statute or each type o re"ular levy! .urrently' the a""re"ate limit is F;!#0! The "roupin" o the real or personal property assessment records into speci ic assessed value and7or use cate"ories or ratio samplin" and calculation purposes! /1. <;D=;3=020! The division o land into ive or more lots' tracts' parcels' sites' or divisions or the purpose o sale' lease' or trans er o o,nership! This does not include a short subdivision! %./ ;D!1>!020! Tax added to the roll a ter the roll has been certi ied or a speci ic year! Survey shall mean the locatin" and monumentin" in accordance ,ith sound principles o land surveyin"' by or under the supervision o a licensed land surveyor' o points or lines ,hich de ine the exterior boundary or boundaries common to t,o or more o,nerships or ,hich reestablish or restore "eneral land o ice corners! %./ ;D!0#!020! Oath may be held to mean a irmation' and the ,ord *swear may be held to mean a irm! %./ D<!0<!0>0!
=T= Tan"ible property T1E Tax7taxes
Tax base Tax code area
Property that can be perceived by the sensesM includes land' ixed improvements' urnishin"s' merchandise' cash' and other items o ,or)in" capital used in an enterprise! Timber assessed value The ,ord LtaxL and its derivatives' Ltaxes'L Ltaxin"'L Ltaxed'L LtaxationL and so orth shall be held and construed to mean the imposin" o burdens upon property in proportion to the value thereo ' or the purpose o raisin" revenue or public purposes! %./ D<!0<!100! The unit o value to ,hich the tax rate is applied to determine the tax dueM or property taxes' the assessed valuation o the property ,ithin the district! Means a "eo"raphical area made up o a uni8ue mix o one or more taxin" districts' ,hich is established or the purpose o properly 1<#
September 2013
Tax exemption
Tax levy Tax rate Tax roll Taxable situs A personalty
Taxable situs A real property
Taxable value
Taxation Taxin" district
calculatin"' collectin" and distributin" taxes! Only one tax code area ,ill have the same combination o taxin" districts' except that an additional tax code area made up o the same taxin" districts ,ill be temporarily created ,hen one o the taxin" districts in the tax code area annexes additional area and the voters o the annexin" district have previously authoriIed a bond levy upon ,hich those taxpayers are still payin"' and or ,hich the taxpayers in the annexed area are not responsible! /1. <;D=1#=00; Total exemption or reedom rom tax "ranted to educational' charitable' reli"ious' and other nonpro it or"aniIations! Cxemptions rom personal property tax' such as the head=o = amily' the historical property' and the remodel exemptions' are also "ranted! 1lso see Cxemptions! &n property taxation' the total revenue that ,ill be realiIed by the tax! See .erti ied Property Tax Levy %ate! The o icial list o all taxpayers sub3ect to property tax' the amounts o their assessments' and the amounts o taxes to be collected by the Treasurer! Personal property shall be listed and assessed in the county ,here it is situated! The personal property pertainin" to the business o a merchant or o a manu acturer shall be listed in the to,n or place ,here the business is carried! %./ D<!<<!010' /1. <;D=12=11;' and /1. <;D=12=120! The situs o real property is at the place ,here the property is located! The situs o a possessory interest in real property is at the place ,here the real property is situated! /here a parcel o real property is located in more than one taxin" district the portion lyin" ,ithin a particular district is assessable only in that district! /1. <;D=12=0;;! 1ccordin" to %./ D<!0<!020 taxable value should be construed to mean assessed value' ,hen used in the statutes! Please see 1ssessed Ealue or a de inition! Bote6 &n the case o partial exemptions' taxable and assessed value ,ould not mean the same thin"! 4or example' i a house ,ith an assessed value o F100'000 has exemptions ,orth F30'000' the taxable value ,ould e8ual F>0'000! The ri"ht o "overnment to raise revenue throu"h assessments on valuable "oods' products' and ri"hts! LTaxin" districtL shall be held and construed to mean and include the state and any county' city' to,n' port district' school district' road district' metropolitan par) district' ,ater=se,er district or other municipal corporation' no, or herea ter existin"' havin" the po,er or authoriIed by la, to impose burdens upon property ,ithin the district in proportion to the value thereo ' or the purpose o obtainin" revenue or public purposes' as distin"uished rom municipal corporations authoriIed to impose burdens' or or ,hich 1;0
September 2013
Taxin" district Taxin" district boundaries Taxpayer
burdens may be imposed' or such purposes' upon property in proportion to the bene its accruin" thereto! %./ D<!0<!120! /1. <;D=12=1<0! /1. <;D=1D=;10! 1 political subdivision or one or more assessment districts ,here a "overnmental unit has the authority to levy tax! See 2oundaries! Taxpayer shall mean any individual' corporation' association' partnership' trust' or estate ,hose property has been or ,ill be assessed or property tax purposes accordin" to Title D< %./! /1. <;D=1D=;10! Tax code area LTimberL means orest trees' standin" or do,n' on privately or publicly o,ned land' and except as provided in %./ D<!33!1>0 includes .hristmas trees and short=rotation hard,oods! %./ D<!33!03; 1 i"ure computed annually by the $epartment o %evenue based on a statutory ormula -%./ D<!33!03;\1D]0! 2rie ly' the annual harvest value multiplied by the county timber tax rate -<!0 percent0 divided by the county composite tax rate! 1ny parcel o land that is ive or more acres or multiple parcels o land that are conti"uous and total ive or more acres ,hich is or are devoted primarily to the "ro,th and harvest o timber or commercial purposes! Timber land means the land only! %./ D<!3<!020-30 Please see Open Space -Timber Land0 Technically' a territorial 8uasi=corporation' e!"!' a Be, Cn"land to,n' or a political subdivision o the state or county' e!"!' to,nshipsM commonly' an urban communityM sometimes applied to any orm o municipal corporation! LTractL or Llot'L and Lpiece or parcel o real property'L and Lpiece or parcel o landsL shall each be held to mean any conti"uous 8uantity o land in the possession o ' o,ned by' or recorded as the property o the same claimant' person' or company! %./ D<!0<!130! Trendin" consists o ad3ustin" the sale price o a property or the appraisal value rom the time o sale or appraisal to a speci ic point in time' ,hich is the Kanuary 1 assessment date! True and air value is that value expressed in terms paid in a mar)et transaction = ,illin" buyer' ,illin" seller' both buyer and seller )no,led"eable o the uses to ,hich the property can be put to' neither under duress! True and air value is important since this is the value that the constitutional 1 percent levy limitation is based upon! %./ D<!<0!030! %./ D<!3<!0:;! /1. <;D=0>=030!
T.1 Timber
Timber assessed value -T1E0 Timber land
Timber land To,n
Tract' lot
Trendin" True and air value
=(= 1;1
September 2013
(ni ormity
1ll taxes shall be uni orm upon the same class o property ,ithin the territorial limits o the authority levyin" the tax and shall be levied and collected or public purposes only! -1rticle E&&' Section 1' State .onstitution!0 The county commissioners are the authority that levies the tax -not individual taxin" districts0 in the county' and all property that comes ,ithin their 3urisdiction must be uni ormly valued and assessed! This rule irmly prohibits the use o varyin" assessment ratios ,ithin the con ines o the county borders! The assessor must value all real and personal property at its air mar)et value and then apply the same or a uni orm assessment ratio thereto! -.arroll 2arlo,' Snohomish .ounty 1ssessor v! /ashin"ton State Tax .ommission -1#:>0!0 (se classi ication Property that is assessed as open space land' or desi"nated orest land! (tility local improvement See Local &mprovement $istrict -L&$0! district -(L&$0 =E= Ealue7valuation -Hlac'#s >aw Kictionary! Ealuation
%elationship bet,een a thin" desired and a potential purchaser! Eolume o "oods' commodities' service a thin" ,ill command in exchan"e! &t exists in the minds o men -people create value0! Ealue is related to and in luenced by need' utility' scarcity' and purchasin" po,er! The process o estimatin" the mar)et value o an identi ied interest or interests in a speci ic parcel or parcels o real estate as o a "iven date!
=/= /1. =R N X=
/ashin"ton 1dministrative .ode
1;2
September 2013
PP!N+?D ; "eference )ection

;&# ;&' 5ashington )tate Constitution %evenue and Taxation $e initions! Levy limit and levy rate calculations! Levy limit A Method o calculation! %estoration o re"ular levy! Levy limit A .onsolidation o districts! Levy limit A 1nnexation! Levy limit A Be,ly ormed taxin" district! Levy limit A %emoval o limit -lid=li t0! Port district levies! Levy limit A Proration o earmar)ed unds! Cmer"ency medical service levy! Levy limit A Protection o uture levy capacity! Procedure to ad3ust consolidated levy rate or taxin" districts ,hen the statutory a""re"ate dollar rate limit is exceeded! .onstitutional one percent levy limit calculation! .ity annexed by ire protection and7or library districts! %e unds A Procedures A 1pplicable limits! State levy A 1pportionment bet,een counties! Chapter ,.3>#4 5 C Property Ta% LeviesE "atesE and Limits 1rticle E&& /1. <;D=1#=00; /1. <;D=1#=010 /1. <;D=1#=020 /1. <;D=1#=02; /1. <;D=1#=030 /1. <;D=1#=03; /1. <;D=1#=0<0 /1. <;D=1#=0<; /1. <;D=1#=0;0 /1. <;D=1#=0;; /1. <;D=1#=0:0 /1. <;D=1#=0:; /1. <;D=1#=0>0 /1. <;D=1#=0>; /1. <;D=1#=0D0 /1. <;D=1#=0D; /1. <;D=1#=;;0 ;&(
Property Ta% dvisories Speci ic Guestions %elated to 1dministration o Property Taxes (nder &=:#;! Property Tax 2ulletins .ancelled! Speci ic Guestion Pertainin" to the 1dministration and Guali ication o the Land on ,hich a %esidence is Sited or Property .lassi ied as 4arm and 1"ricultural Land (nder .hapter D<!3< %./!
PT1 1!1!200# PT1 2!1!200# PT1 <!2!200#
1;3
September 2013
PT1 ;!1!200#
Speci ic Guestion Pertainin" to Land .lassi ied as 4arm and 1"ricultural Land (nder .hapter D<!3< %./' ,hen the Land Guali ies or .lassi ication because o the .ommercial 1"ricultural 1ctivity Produced rom Perennial Plantin"s! Property Taxability o Motor Eehicles Sales Tax as an Clement o Ealue 1ppraisal o 2ed and 2rea) ast Cstablishments! 1ssessment o Supplies! LTrue LeaseL or Security 1"reement! 1pplication o the SoldiersJ and SailorsJ .ivil %elie 1ct o 1#<0 to Property Tax 1dministration! .lassi ication o Land (sed or .hristmas Tree Production! C ect o Local Xonin" on Bonpro it Cxemptions! Trans er or removal o land o,ned by a ederally reco"niIed &ndian Tribe classi ied under chapter D<!33 or D<!3< %./! Lo,=&ncome ?ousin" Ealuation
PT1 :!1!200# PT1 >!1!200# PT1 D!1!200# PT1 #!1!200# PT1 10!1!200# PT1 11!2!200# PT1 12!1!200# PT1 13!1!200# PT1 1<!2!200# PT1 1;!1!200#
1;<
September 2013
PP!N+?D C 0orms and Publications

C&# Levy 0orms and Publications Title Eoted 2onds and .apital Pro3ect Levies A Timber Tax $istribution V Petition or Property Tax %e und Levy Limit .alculation or $istricts Bot Levyin" Since 1#D; Levy .alculation -?i"hest La, ul and 1ctual0 .omputation or School $istrict 2ond and Maintenance and Operation Levy V Prorationin" /or)sheet or the 1U .onstitutional Limit ,7 &nstructions Prorationin" /or)sheet or the F;!#0 1""re"ate Limit ,7 &nstructions Levy .erti ication *orm )um:er :2 00;; :<=0001 :< 000< :<=000> :< 003< :< 00#: :< 00#> :<=0100
:<=0101 Ordinance7%esolution V.ontact $O% or these orms C&' Other Property Ta% 0orms and Publications Other orms and publications are available on the $epartment5s /eb site at dor!,a!"ov!
1;;
September 2013
PP!N+?D + )ubFect ?nde%

>A> Advance taxes; $e erred taxes !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3D!030 H D<!:<!0;0 $isabled persons exemption !!!!!!!!!!!!!!!!!!!!! %./ D<!3:!3D1 to D<!3:!3D# H /1. <;D=1:1=100 to <;D=1:1=1;0 Other exemptions !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D<!3: %./ H .hapter <;D=1: /1. Personal property !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!0>0 H D<!;:!0#0 Senior citiIens exemption !!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3:!3D1 to D<!3:!3D# H /1. <;D=1:1=100 to <;D=1:1=1;0 Afforda:le housing levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!10; Agreements :et@een tax districts; 1uthoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3#!:>!010 Trans er o unds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3#!:>!020 Annual report to -epartment of Revenue ! ! %./ 3:!21!100 Appeals of levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0D!1<0 Assessment districts; 1ir pollution control !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter >0!#< %./ Levy authoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ >0!#<!0#1 1irport !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1<!0D!2#0 to 1<!0D!3>0 -county0 .emetery !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter :D!;2 %./! See .emetery district bud"et .ity transportation authority area -L&$0 !!! %./ 3;!#;1!0;0 $i)in" !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D;!0D %./! 1lso see $i)in" $i)in" H draina"e !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D;!2< %./! See $i)in" H draina"e $raina"e !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D;!0: %./! 1lso see $raina"e CMS district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!32!<D0 H D<!;2!0:# 4ire protection !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Title ;2 %./! See 4ire protection district levy 4lood control !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D:!0# %./! See 4lood control 4lood control -county0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D:!12 %./! See 4lood control 4lood control Ione !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D:!1; %./! See 4lood control Ione 1;:
September 2013
?orticultural assessment district !!!!!!!!!!!!!!! %./ 1;!0#!13; H 1;!0#!131 &rri"ation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Title D> %./! See &rri"ation Metro municipal corporation !!!!!!!!!!!!!!!!!!!!! .hapter 3;!;D %./ Levy authoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!;D!0#0 Metropolitan par) !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 3;!:1 %./! Loo) under .ity H metro par) district Mos8uito control !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 1>!2D %./! See Mos8uito control Par) and recreation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 3:!:# %./ Par) and recreation -county0 !!!!!!!!!!!!!!!!!!!!! %./ 3:!:D!<00 to 3:!:D!:20! See .ounty Port !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Title ;3 %./! See Port Public hospital !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter >0!<< %./! See ?ospital district levy Public utilities !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Title ;< %./! See Public utility district %oad improvement !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 3:!D3 %./ %oad improvement -county0 !!!!!!!!!!!!!!!!!!!!! .hapter 3:!DD %./ %iver and harbor improvement !!!!!!!!!!!!!!!!! .hapter DD!32 %./ %ural library county !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 2>!12 %./! Loo) under Library %ural library intercounty !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!0#0! Loo) under Library School !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 2D1!323 %./! See Koint school district Se,er !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! See /ater=se,er district /ater=se,er !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter ;>!20 %./! 1lso see /ater=se,er district /eed !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 1>!0< %./! See /eed district /eed -intercounty0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 1>!0: %./! See &ntercounty /$ &or more information on assessment districts, see Taxing district. >B> Ballot for excess tax levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;< Ballots for local measures !!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 2#1!3: %./ Billing for property taxes; Mailin" !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!010 H D<!;:!0#0 Tax statement !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3:!3D1' D<!;:!020' H D<!;:!0;0 Taxpayer -de ined0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!0;0 1;>
September 2013
Bonds; Cxcess' ,hen SO !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2 SO' excess election !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;: Mos8uito SO !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2:0 Par) SO !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!:D!;20 %e undin" bonds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;: Boundaries Etaxing districtsF !!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0#!030 Boundaries Etax code areasF !!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0#!03; >C> Cemetery district; 2ud"et !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ :D!;2!2#0 Levy authoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! City; 1ccident und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!31!0;0 H 3;!31!0:0 1nnexed by ire or library district !!!!!!!!!!!!! -/1. <;D=1#=0D00 and 4ire !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;2!0<!0D1 Library !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!3#0 2ud"ets !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!020 .erti ication to assessor !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0>0 .ode accident und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;1!31!0;0 H 3;1!31!0:0 $i)in" participation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!2<!2;0 $isincorporation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!0>!1D0 Cmer"ency und - ire' lood' etc!0 !!!!!!!!!!!!! %./ 3;!321!0:0 Cstimates !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!020 4iremenJs pension und !!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ <1!1:!0:0 4ormation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!;D!0#0 Suarantee und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!;<!010 Land ac8uisition und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!;:!1#0 Limits !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;0 Lo,lands and ,ater,ays !!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!;:!1#0 Par) district und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!:1!210 Par) und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!:1!210 1;D %./ :D!;2!2#0 H :D!;2!310
September 2013
Publicity und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!23!<>0 Se,er system und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!30!020 Eotin" excess !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2 /arrant und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!;:!1#0 City transportation authority area !!!!!!!!!!!!!! %./ 3;!#;1!100 Classified forest land !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D<!33 %./! See Timber district ormula Collection for property taxes; .urrent year taxes !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!020 $elin8uent taxes !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1!12!0>0-30 H D<!;:!020 Paid under protest !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:D!020 Sale o personal property !!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!0>0 Tax distribution !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!230 Tax oreclosure !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D<!:< %./ Tax receipts !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!0:0 /aiver o interest H penalty !!!!!!!!!!!!!!!!!!!!! %./ D<!;:!02; Community rene@al areas EL/-F !!!!!!!!!!!!!!!!! %./ 3;!D1!1#0 Conservation future levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D#!0D %./ County; 1irport !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1<!0D!2#0 2ud"et and levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<1!0;0 .erti ication to assessor !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0>0 .urrent expense bud"et !!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!<0!0#0 Cxcess levy over 1U limit !!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2 4ilin" city' district bud"et !!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!020 4lood control !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D:!12 %./ Seneral levy -authoriIed0 !!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!<0!0#0 Srounds or re unds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:#!020 ?orticultural districts !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1;!0D!2:0' 1;!0D!2>0' 1;!0#!131 See also ?orticultural district %./ 3:!33!120 H 3:!33!1<0 1;#
?ospital levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!:2!0#0 Land assessment und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
September 2013
Limit !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;0 Mental health levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ >1!20!110 Be, construction assessment !!!!!!!!!!!!!!!!!!!! %./ 3:!21!0D0 Be, construction mobile home !!!!!!!!!!!!!!!! %./ 3:!21!0#0 Be, construction permit !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!21!0>0 Par) and recreation district !!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!:#!1<0 H 3:!:#!1<; Par) SO bonds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!:D!;20 Par) service area !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!:D!;2; Purpose -extend on rolls0 !!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0D0 %ail district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!:0!0<0 %e und 4und!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:D!030 H D<!:D!0<0 %evenue bonds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!:>!;10 %iver improvement und !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D:!12!010 %oad and brid"e district !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!D3!0<0 %oad improvement district !!!!!!!!!!!!!!!!!!!!!!!! .hapter 3:!DD %./ %oad levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!D2!0<0 H 3:!D3!030 %oad levy shi t !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!33!220 %ural library !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 2>!12 %./! Loo) under Library State levy apportionment !!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=1#=;;0 Time o levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!030 Eeteran relie !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ >3!0D!0D0 /arrant to collect tax !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!010 Cultural arts# stadium# etc. !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ :>!3D!110 H :>!3D!130 Eotin" excess !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2 >-> -elinHuent assessments !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D>!0: %./ -estroyed property !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!>0!010 -evelopmental disa:ility levy !!!!!!!!!!!!!!!!!!!!!!! %./ >1!20!110 -i"ing and drainage EintercountyF; Levy authoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!2<!2;0 %eassessment !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!2<!200
1:0
September 2013
-i"ing district; !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 1ssessment collections !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!0;!1:0 H D;!0:!1:0 1ssessment or bene it !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!1;!1;0 2onds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D;!3D %./ Cxemption rom taxation !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!0;!3:> Payment o ,arrants !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!0:!330 /arrants !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!1D!1>0 -isputed value Ecalculation of rateF !!!!!!!!!!!!! %./ D<!;2!01D -rainage district; 1ssessment !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!0D!<10 1ssessment or bene it !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!1;!1;0 2onds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D;!3D %./ $istrict unds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!0D!<>0 4oreclosure !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!1;!1;0 Maintenance levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!1:!020' others ollo, D;!1;!1;0 Payment o assessments !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D;!0D!<30 >%> %xcess levies; 1uthoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2 2allot contents !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;< 2allot proposition !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3#!3:!0;0 .apital purposes !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;: -Bot capital purpose0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;: Cventual F rate on rolls !!!!!!!!!!!!!!!!!!!!!!!!!!!!! 4ire protection districts !!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;< %./ D<!;2!130
Publication o election !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2 School districts !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;3! 1lso see School district Eotin" !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2 /arrants !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2 %xempt property EdefinedF !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3:!010 >*> 1:1
September 2013
*ire protection district levy !!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;2!1:!130 to ;2!1:!1<0 H ;2!1:!1:0 *ire?forest protection; Cxemptions !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;2!20!02> %ule=ma)in" authority !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ >:!0<!:30 Taxation o land !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;2!1:!1>0 *iremen1s pension fund !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ <1!1:!0:0 *lood control !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D:!13!030 &ntercounty river improvements *lood control 9 3 Act !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D:!13!010 .ounty boundary line *lood control levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D:!12!010 %iver improvement und *lood control =one !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D:!1;!1:0 4undin" *oreclosures !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D>!0: %./ H %./ D<!:<!0D0 *orest fire protection !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ >:!0<!:10 *orest land EdefinedF !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!33!03; >0> >$> $istoric property EdefinedF !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!2:!020! See Special purpose property $ospital district; Levy authoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ >0!<<!0:0 Po,ers H duties !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ >0!<<!0:0 $orticultural district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1;!0D!2:0' 1;!0D!2>0' 1;!0#!131 >/> /ntercounty river control levy !!!!!!!!!!!!!!!!!!!!!! %./ D:!13!010 H D:!13!030 /ntercounty @eed district; 1ction o county o icers !!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0:!0>0 1uthoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0:!020 2oundaries !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0:!0<0 $e ined !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0:!010 $irectors -po,er H duty0 !!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0:!0:0 4ormation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0:!030 1:2
September 2013
Meetin"s !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0:!0;0 /rrigation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D>!D<!0>0 >G> Goint school; 1dministration !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2D1!323!0<0 1ssessed value !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2D1!323!0D0 .ollection o taxes !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2D1!323!100 $e inition !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2D1!323!010 $irectors !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2D1!323!0:0 %atio o levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2D1!323!0#0 >C> >L> Levy limitation; and rate calculations !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=1#=010 1nnexation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!030 /1. <;D=1#=03; .alculation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=1#=020 .onsolidation o district !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!020 /1. <;D=1#=030 CMS levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0:# /1. <;D=1#=0:0 Levyin" less than the limit !!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=1#=0>0 Be,ly= ormed taxin" district !!!!!!!!!!!!!!!!!!!! %./ D<!;;!03; /1. <;D=1#=0<0 Port district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=1#=0;0 Proration o earmar)ed unds !!!!!!!!!!!!!!!!!!!! /1. <;D=1#=0;; %e und und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!0>0 /1. <;D=1#=0D; %emoval o limit -lid=li t0 !!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!0;0 /1. <;D=1#=0<; %estoration o re"ular levy !!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!01; /1. <;D=1#=02; 1:3
September 2013
Levy of taxes; 1bbreviations authoriIed !!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0#!020 1mounts to be speci ic !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!010 1ssessed _ taxable value !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0<0 .alculation o rate by assessor !!!!!!!!!!!!!!!!!! %./ D<!;2!010 .erti ication to assessor !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0>0 Crrors !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:<!0D0' D<!;2!0D; 4or levies on roll !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!010 &mposed in speci ic amount !!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!010 Limitation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;0 H D<!;2!0;02 %ecomputation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!010 Time !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!030 Eoted in speci ic amounts !!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!010 Levy rate Eregular Q consolidatedF; F;!#0 Limit !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0<3 /1. <;D=1#=0>0 4ixed by assessor !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!010 Limited duration increase -lid=li t0 !!!!!!!!!!!! /1. <;D=1#=0<;' %./ D<!;;!0;0 One percent levy limit calculation !!!!!!!!!!!! /1. <;D=1#=0>; Cxcess o 1U !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2' D<!;2!0;:' D<!;2!130' D<!;2!010' D<!;2!0;0' H D<!;2!0;< %ate a ter excess election !!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;< %ate U -extension on rolls0 !!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0D0 (ni ormity !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!010 Li:rary; 1nnexation to city !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!3#0 1uthoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!02; Cstablishment !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!030 &sland excess H bond !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!0;0 &sland re"ular levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!222 H 2>!12!<20 %ural !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0:3 %ural -county0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!0;0 H 2>!12!222 %ural -intercounty0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!1;0 H 2>!12!222 1:<
September 2013
/ithdra,al reannexation !!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!3;; Limitations on regular property tax; 1nnexation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!030 /1. <;D=1#=03; .onsolidation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!020 /1. <;D=1#=030 $epartment o %evenue duties !!!!!!!!!!!!!!!!!! %./ D<!;;!0:0 Cducation pro"ram !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!0:0 Clection or increase !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!0;0 /1. <;D=1#=0<; &ncrease in dollar limits !!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!0<0 Limitations prescribed !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!010 /1. <;D=1#=020 Be,ly= ormed district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!03; /1. <;D=1#=0<0 %e unds -exclusion0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!0>0 /1. <;D=1#=0D;
%estoration o re"ular levy !!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!01; /1. <;D=1#=02; %ules on rate calculations !!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!0:0 >&> &aintenance assessments; -$i)e' lood control' etc!0 !!!!!!!!!!!!!!!!!!!!!!!!!! %./ D>!03!2>0 -/eed' mos8uito' etc!0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!2;0 &ental health levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ >1!20!110 &etropolitan par" district; 1uthoriIation o levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!:1!210 2ud"et !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!020 Eotin" excess !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;2 &or more information, see chapter -..4 )*+. &o:ile home EdefinedF !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ <:!0<!302 H D2!;0!010 &osHuito control district; 1batement !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2;< 1nnexation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!320 to 1>!2D!3;0 1:;
September 2013
1ssessments !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2;; to 1>!2D!2;> 2oard o trustees !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!110 to 1>!2D!1;0 2orro,in" money !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2;1 2oundaries !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2;3 2reedin" places !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!1>0 .erti ication o assessed value !!!!!!!!!!!!!!!!!! %./ 1>!2D!310 .ollection o revenue !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2>0 .onsolidation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!3:0 to 1>!2D!<10 .ontrol o mos8uitos !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!1>; to 1>!2D!1D; .ounties !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!020 $eclaration !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!0#0 $e ined !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!010 $eterminin" necessity !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!0D0 $issolution !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!<20 to 1>!2D!<;0 Cxcess levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2;2 Cxpenses o special election !!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!300 SO bonds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2:0 ?earin"s !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!0:0 &ncludin" other territory !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!0>0 &nter erence ,ith ,or) !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2;0 Matchin" unds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2#0 Petition method !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!030 to 1>!2D!0<0 Po,ers o district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!1:0 %e"ular levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!100 %esolution method !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!0;0 /ithdra,al o unds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!2D!2D0 >)> )on high school district limit !!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;0 >'> 'pen space Ecurrent useF; $e ined !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!020 1::
September 2013
Levy authoriIed -conservation utures0 !!!! %./ D<!3<!230 Special bene it assessments6 .onnection char"e !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=30=;>0 .reation o district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=30=;10 $e initions !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!310 /1. <;D=30=;00 Cn orcement procedures !!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!3<0 Cxemption !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!3D0 &mplementation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! &n lation6 .alculation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=30=;#0 %ates !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=30=;#0 Lien !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Boti ication6 $istrict !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=30=;20 O,ner !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=30=;30 Partial assessment !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=30=;:0 Purpose !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!300 %emoval o exemption !!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=30=;;0 (se o payments !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!3;0 /aiver o exemption !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!320 /1. <;D=30=;<0 /ithdra,al or chan"e !!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!3>0 Tax rolls !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!03; >P> Personal property EdefinedF !!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0<!0D0 Port district; 2ud"et !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!020 $istrict dissolution !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;3!<>!0<0 $red"in" and canal !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;3!3:!0>0 H ;3!3:!0D0 Cxempt rom 1U limit !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;0 Seneral levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;3!3:!020 1:> %./ D<!3<!330 %./ D<!3<!3:0
September 2013
&ndustrial development !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;3!3:!100 H D<!;;!0<; Levy limit !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=1#=0;; Pu:lic property EdefinedF !!!!!!!!!!!!!!!!!!!!!!!!!!!!! Pu:lic utility district; Cxempt rom 1U limit !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;0 Levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;<!1:!0D0 >R> >R> Real property EdefinedF !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0<!0#0 Reclamation collection !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D#!30!3#> Reclamation excess levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D#!30!3#1 Reclamation levy eHuali=ed !!!!!!!!!!!!!!!!!!!!!!!!!! %./ D#!30!3#< Refunds; 1d3udicated re und -re und und0 !!!!!!!!!!!!! .hapter D<!:D %./ 1dministrative re und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:#!020 .reation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:D!030 Srounds or re und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:#!020 &nterest !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:#!100 Maintenance !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:D!0<0 %emoval rom levy limit !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!0>0 State !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:#!0;0 Tax code area !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:#!0:0 Regular property taxes EdefinedF !!!!!!!!!!!!!!!!! %./ D<!;;!00; Relisting and relevy of tax adTudged void !!! %./ D<!;:!<30 Revaluation of property; 1ssessment dates !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<0!0<0 2ud"et !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<1!0;0 $istin"uished rom levy !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<1!020 Listin" !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Road district limit !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<0!320 %./ D<!;2!0;0 1:D Schedule !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<1!030 %./ D<!3:!010
September 2013
Road improvement district !!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 3:!D3 %./ >S> School district; 2oundary chan"e !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0#!03> 2ud"ets !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!020 Clection or excess levy !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;3 Cxcess levies !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;3 Limit !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;3 H %./ D<!;2!0;31 Maximum levies !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;31 Maximum levy percenta"e !!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;31 /ee also Boint school districts and chapter %,A.-%- )*+. Soil conservation district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D#!0D!220 Solid @aste disposal district !!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!;D!1;0 Special purpose property; $esi"nated orest !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D<!33 %./ $issolve inactive district !!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter 3:!#: %./ $issolve inactive district !!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter ;>!#0 %./ or class 1 or 11 county 4orest land valuation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!33!130 H %./ D<!33!1<0 ?istoric property !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D<!2: %./ H .hapter <;D=1; /1. Lien o taxes !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D<!:0 %./ Lien on land !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!0#0 Open space !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D<!3< %./! See Open space Supplement to tax roll !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!100 State; C8ualiIation o !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<D!0D0 &n "eneral !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<D!0D0 &nclude prior unpaid tax !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<D!110 Limitation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;0 Time o levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!030 State school levies; 1mount !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;0 H D<!;2!0:; 1:#
September 2013
$isposition !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0:>' D<!;2!0:D Limitation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;0 Ealuation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0:; >T> Tax rolls; 1ddin" exempt property !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3:!3D; H D<!<0!3;0 to D<!<0!3#0 1ddin" ne, construction !!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!21!0D0 H D<!<0!0<0 1ddin" omitted property !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<0!0<0' D<!<0!0:0' H D<!<0!0D0 2oard o e8ualiIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<D!010 .erti icate o extension !!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0D0 .har"e a"ainst treasurer !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!010 $estroyed property !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D<!>0 %./ Cventual dollar rate !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;< Cxtension !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0D0 ?istoric property !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! .hapter D<!2: %./ .hapter <;D=1; /1. Omits !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<0!0D0 H D<!<0!0D; Open space !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!0:0! 1lso see Open Space Orders by the 2OC !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=1<=11: Orders to obey $O% !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0D!120 Personal property !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<0!0<0 %e unds o taxes !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:#!020 H chapter D<!:D %./ %emoval rom current use !!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!3<!10D %emoval o exempt property !!!!!!!!!!!!!!!!!!!!! %./ D<!3:!D1; H D<!:0!0;0 to D<!:0!0>0 %emoval o orest land !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!33!1<0 Se"re"ations !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;:!3<0 H D<!;:!3:0 to D<!;:!3D0 Special assessment !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! Loo) under $istrict -mos8uito' ,eed' etc!0 /hen to deliver to treasurer !!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0D0 Taxing district; 1ppeals !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0D!1<0 1ssessed _ taxable value !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0<0 2oundaries !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0#!030 1>0
September 2013
2oundary chan"es !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! /1. <;D=;0=130 2ud"ets !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!020 H D<!;2!02; .erti ication o assessor -direct tax levy0 !! %./ D<!;2!0>0 .ounty re und und !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!:D!0<0! 1lso see %e und und $e inition !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!0<!120 $esi"nation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<0!0#0 Casements !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!3;!2#0 Cstimates !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0D0 Cxtension on rolls -C ect on computation0 !!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!010 4ractional tax !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0D0 Limitations !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!010 List o property -boundary chan"es0 !!!!!!!!! /1. <;D=12=1<0 List o property -tax district desi"nation0 !! /1. <;D=12=1<0 Listin" !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<0!0<0 Listin" o exempt property !!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<0!1>; Listin" o real estate !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<0!1:0 %ates ixed by assessor !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!010 %e undin" bonds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0;: School district -boundary chan"e0 !!!!!!!!!!!! %./ D<!0#!03> Time o levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!030 &or more information on Taxing districts, see Assessment districts. Television reception improvement district; 2oundaries !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!020 2ud"et !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!0#0 .laims !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!1;0 $elin8uent tax and costs !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!110 $issolution o district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!200 $istrict board !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!0:0 to 3:!#;!0>0 H 3:!#;!130 $istrict treasurer -duties0 !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!1:0 4ormation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!030 4ormation restriction !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!210 1>1
September 2013
Limit and exemption o tax !!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!100 List o TE o,ners !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!0D0 Penalty !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!1#0 Petition !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!030 to 3:!#;!0<0 Proratin" tax !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!120 Purpose !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!010 %eimbursed costs !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!1D0 %esolution -creatin" district0 !!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!0;0 Si"nals district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3:!#;!1<0 Tim:er distri:ution formula !!!!!!!!!!!!!!!!!!!!!!!! %./ D<!33!0D1 ,aluation; 1ssessed _ taxable value !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;2!0<0 $istin"uish' revaluation !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!<1!020 >(> >,> >W> Warrants Eexcess to payF !!!!!!!!!!!!!!!!!!!!!!!!!!!!!! WaterIse@er district; 2onds !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;>!20!10; H ;>!20!01# 4ormation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;>!0<!0;0 %e"ular levy !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ ;>!20!10; Weed district; 1ppellate revie, !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!230 1ssessments !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!2<0 to 1>!0<!2<; 1uthoriIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!010 .onti"uous lands !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!1:0 .ounty H state lands !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!1D0 $uties -district treasurer0 !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!2;0 $uties -,eed inspector0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!1#0 Cxamination o expenses at hearin" !!!!!!!!!! %./ 1>!0<!220 1>2 %./ D<!;2!0;2
September 2013
&ndian reservation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!1>0 Limit o indebtedness !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!2:0 Meetin"s !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!0>0 O icials enterin" land !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!2D0 Petition !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!030 to 1>!0<!0;0 Po,ers -,eed inspector0 !!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!1;0 %eor"aniIation !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!2>0 Statement o expense !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!210 Eiolations !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 1>!0<!200 Withdra@al or reannexation of areas; .alculation o taxes due !!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ D<!;;!110 4ire protection district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!:1!3:0 Library district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 2>!12!3;; Metro par) district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ 3;!:1!3:0 Public hospital district !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! %./ >0!<<!23; >.I+IJ>
1>3
September 2013
PP!N+?D ! Property Ta% +istricts "eference Table

TA./)0 -/STR/CT Q %AR&ARC%- *()-S 1ir Pollution .ontrol 1"ency 1irport $istrict A .ounty .emetery $istrict .ity' 1ccident 4und .ity' 1ccident 4und -.ode .ity0 .ity' 1nnexed to 4ire $istrict .ity' 1nnexed to Library $istrict .ity' $isincorporated .ity' Cmer"ency 4und .ity' 4iremenJs Pension 4und .ity' Seneral Levy .ity' Local &mp! Suaranty 4und .ity' Lo,lands H /ater,ay Pro3ect .ity Transportation 1uthority 1rea .ity Transportation 1uthority 1rea -L&$0 .ity' (nclassi ied Se,er 4und .ommunity %ene,al 1rea -L&$0 .ounty 4erry $istrict RCW A(T$'R/J/)0 L%,+ >0!#<!0#1 1<!0D!2#0 :D!;2!2#0 :D!;2!310 3;!31!0:0 3;1!31!0>0 ;2!0<!0D1 2>!12!3#0 3;!0>!1D0 3;!321!0:0 <1!1:!0:0 D<!;2!0<3 3;!;<!0:0 3;!;:!1#0 3;!#;1!100 3;!#;1!0;0 3;!30!020 3;!D1!1#0 3:!;<!130 &A./&(& RAT% 0!0000 0!>;00 0!112; 0!>;00 0!>;00 3!:000 3!:000 3!3>;0 0!3>;0 0!22;0 3!3>;0 Bo Limit 0!>;00 1!;0 Bo Limit 1!2;00 Bo Limit 0!>; N B N N N .ounty population 1!; million or less N N N /ithin city levy limits N N N N N N N N N N B N N N N N N N N N N N N B N N N N N N N N N N N N N N N N N N N &n addition to city levy limits /ithin city levy limits Eoter authoriIation re8uired R%0(LAR L%,/%S L%,+ 5.9! U L/&/T L/&/T L/&/T %.C%SS L%,/%S A(T$'R/J%0eneral Bond N B N B B B Eoter authoriIation re8uired
C'&&%)TS
/ithin city levy limits /ithin city levy limits Limited to F3!:0 less ire district levy Limited to F3!:0 less library district levy See section or Limits and .onditions /ithin city levy limits &n addition to city levy limits ,ith exceptions
1><
September 2013
TA./)0 -/STR/CT Q %AR&ARC%- *()-S .ounty 4erry $istrict .ounty' Seneral Levy -.C0 .ounty' ?ospital Maintenance .ounty Transit .ounty' Lands 1ssessment 4und .ounty' Mental ?ealth .ounty' %ail $istrict .ounty' %oad $istrict .ounty' EeteranJs %elie 4und .riminal Kustice .ultural 1rts' Stadium H .onvention $istrict $i)in" H $raina"e' &ntercounty Cmer"ency Medical Services 4ire Protection $istrict %e"ional 4ire Protection Service 1uthority 4lood .ontrol' .ounty' %iver &mp! 4lood .ontrol $istrict== 1#3; 1ct
RCW A(T$'R/J/)0 L%,+ 3:!;<!130 3:!<0!0#0 D<!;2!0<3 3:!:2!0#0
&A./&(& RAT% 0!0>; 1!D00 0!;000 0!0>;
R%0(LAR L%,/%S L%,+ 5.9! U L/&/T L/&/T L/&/T N N N N N N N N N N N N N N N N N N N N B N N B N N N N B N N B N N N N N N N N N N N N N N N N N N N N N N N N N N N N
%.C%SS L%,/%S A(T$'R/J%0eneral Bond N N N N
C'&&%)TS .ounty population 1!; million or more See %./ D<!;2!0<3 or increases /ithin county levy limits
3:!33!120 3:!33!1<0 >1!20!110 3:!:0!0<0 3:!D2!0<0 >3!0D!0D0 D<!;2!13; :>!3D!110 :>!3D!130 D;!2<!2;0 D<!;2!0:# ;2!1:!130 ;2!1:!1<0 ;2!1:!1:0 ;2!2:!0:0 ;2!2:!1<0 ;2!2:!1D0 D:!12!010 D:!0;!#20
0!12;0 0!02;0 0!0000 2!2;00 0!2>00 0!;000 0!2;00 0!12;0 0!;000 0!;000 0!;000 0!;000 0!;000 0!;000 0!;000 0!2;00 0!;000W
.ounty must have a population o 1!; million or more /ithin county levy limits /ithin county levy limits
N N
N N
See %./ D<!;2!0<3 or re8uired decreases /ithin .ounty Levy Limits Levy limit does not apply 1st year Eoter authoriIation re8uired every : years Permits a .ity to participate ,ith unds raised ,ithin its o,n levy Eoter authoriIation re8uired! May have :=year' 10=year' or permanent levy! /ith paid employee only Service plan vote! Only that capacity not used by ire district /ithin county levy limits May be raised to F1!2; ,ith voter approval! %epealed 1#>0 ,ith Savin"s .lause -see 1#3; c1:0M 1#<# cD2M H 1#;3 c200
N B
N B
N N
N N
1>;
September 2013
TA./)0 -/STR/CT Q %AR&ARC%- *()-S 4lood .ontrol' Koint .ounties 4lood .ontrol Xone $istrict ?orticultural 1ssessment $istrict ?orticultural $istrict ?ospital $istrict' Public &rri"ation H %ehabilitation $istrict Library $istrict' .ounty %ural Library $istrict &ntercounty %ural Library $istrict' &sland Library $istrict' %ural Metropolitan Municipal .orp! Metropolitan Par) $istrict Mos8uito .ontrol $istrict Open Space Land 1c8uisition -.onservation 4utures0 Par) H %ecreation $istrict Par) H %ecreation Service 1rea
RCW A(T$'R/J/)0 L%,+ D:!13!010 D:!13!030 D:!1;!1:0 1;!0#!131 1;!0#!13; 1;!0D!2:0 1;!0D!2>0 1;!0#!131 >0!<<!0:0 D>!D<!0>0 2>!12!0;0 2>!12!222 2>!12!1;0 2>!12!222 2>!12!222 2>!12!<20 D<!;2!0:3 3;!;D!0#0 3;!;D!11: 3;!:1!210 1>!2D!100 1>!2D!2;2 1>!2D!2:0 D<!3<!230 3:!:#!1<0 3:!:#!1<; 3:!:D!;20 3:!:D!;2;
&A./&(& RAT% 0!2;00 0!;000 Bo Limit Bo Limit 0!>;00 0!0000 0!;000 0!;000 0!;000 0!;000W 0!0000 0!>;00 0!0000 0!0:2; 0!:000 0!:000
R%0(LAR L%,/%S L%,+ 5.9! U L/&/T L/&/T L/&/T N N N N N N
%.C%SS L%,/%S A(T$'R/J%0eneral Bond
C'&&%)TS /ithin county levy limits
N N
N N
N N N B N N N N B N N N
/ithin county levy limits
Special bene it assessment limited to F0!2; o land value unless authoriIed by the voters
N N N N
N N N N
N N N N
Levy may be ad3usted up,ard based upon the countyJs assessment ratio N N N N B N N Outside county levy limits Eoter authoriIation re8uired every ; years Eoter authoriIation re8uired every : years
N N B N N
N N N
B N N
N N N
1>:
September 2013
TA./)0 -/STR/CT Q %AR&ARC%- *()-S Port $istrict
RCW A(T$'R/J/)0 L%,+ ;3!3:!020 ;3!3:!0>0 ;3!3:!100 ;3!<>!0<0
&A./&(& RAT% 0!<;00 0!<;00 0!<;00 0!<;00
R%0(LAR L%,/%S L%,+ 5.9! U L/&/T L/&/T L/&/T N N N N B B B B B B B B
%.C%SS L%,/%S A(T$'R/J%0eneral Bond B B B B
C'&&%)TS Seneral levyCxclusive o bond payments Eoter authoriIation re8uired 12=year Levy2nd : years are sub3ect to petition! &ndustrial development repayment o indebtedness upon dissolution
Public 4acilities $istrict Public (tility $istrict %eclamation $istrict - 1 Million 1cres0 %oad H 2rid"e Service $istrict Solid /aste $isposal $istrict State School Levy Transportation 2ene it $istrict /ater=Se,er $istrict
3:!100!0;0 ;<!1:!0D0 D#!30!3#1 3:!D3!030 3:!D3!0<0 3:!;D!1;0 D<!;2!0:; 3:!>3!0:0 ;>!0<!030 ;>!0<!0;0 ;>!20!10; ;>!20!01#
0!0000 0!<;00 Bo Limit 0!0000 0!0000 3!:000 0!0000 1!2;00
N N
B N
B N
N B
N Seneral levyCxclusive o bond payments Eoter authoriIation re8uired N N 1d3usted to individual countyJs assessment ratio
N N N B N N N
N N Cxcess levy o F1!2; authoriIed at time o ormation!
1>>

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Operations Manual

Property Tax Levies

Property Tax LeviesOperations Manual

Online Operations Manual Tips and Updates

Property Tax LeviesOperations Manual

Updates to the Levy Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

CH PT!" # Overvie$ of Property Ta%ation

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

1DD: 1DD# 1#00 1#2; 1#2#

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

1#>D 1#># 1#D0

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

CH PT!" ' !lements of the Property Ta% Levy

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

The problem is t,o= old6 22

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Septem:er; Septem:er 5; 'cto:er;

)ovem:er 3!; )ovem:er 3!;

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

CH PT!" ( Types of Levies

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual

%xcess Levies Authori=ed; 0overning Body; Purpose; )otes;

Property Tax LeviesOperations Manual

Property Tax LeviesOperations Manual