Levies

Levies are the total amount of money to be raised from property tax.  Property tax is levied by the local government and tax jurisdictions, also known as taxing districts, to provide public services.  Taxing districts include fire districts, cities, county government, roads, regional library, ports and others.  The levy is determined by the budget making authority of the taxing district. Taxes are collected for special voter approved levies such as bonds and school maintenance and operations levies. A portion of the tax is distributed to the state for local school support. 

 

The governing authority for each taxing district holds a public session each year to adopt a budget for the following year.  The Assessor receives the budget and verifies that it does not exceed statutory and constitutional limits then computes the levy rate required to equal the budget.  The levy rate is expressed in terms of dollars per thousand dollars of assessed valuation.  The levy rate on a property tax statement is the total of each taxing district levy rate that applies to the property.

 

 Laws & Rules

RCW Chapter 84.52 - Levy of Taxes

RCW Chapter 84.55 - Limitations Upon Regular Property Taxes

 WAC Chapter 458-19- Property Tax Levies, Rates, and Limits