Levies | Washington State Department of Revenue

Property taxes are levied and collected at the county level. The assessment function is the responsibility of the county assessor. In addition to determining the value of real and personal property, the assessor calculates and certifies levy rates for most taxing districts, assuring that the limits to the levy rates are not exceeded. The assessor compiles an assessment roll showing the assessed value of all taxable property and a tax roll indicating the amount of levies that are due from each owner. The Department offers training, guidance, legislative updates, and technical advice. We also conduct levy audits in counties approximately every three to four years to ensure statutory requirements are being met.

OSPI

Cover letter for 2024 tax year per pupil limitation

Levy data for assessors - 2024 tax year

Frequently asked questions

We have a Mosquito Levy that is based on the assessed value. If a parcel has a Senior Exemption, should the Mosquito Levy be based on the frozen value or the market value of the property?

Even though this assessment is based on value, it is not a property tax that the Senior Exemption statutes apply to. You would use the market value of the property.

In 2005, HB 1555 amended RCW 17.28.255 to require that current use values are used rather than market values when this benefit assessment is applied to lands valued under chapters 84.33 or 84.34 RCW. However, it gave no new direction on the benefit assessments against the property of senior citizens.

If a taxing district has banked levy capacity and would like to take it, what would their lawful levy amount be the next year?

If the district had banked capacity last year, it simply means they levied less than they could have. Banked capacity is the difference between the highest lawful levy that could have been made and the actual levy that was imposed.

Perhaps their highest lawful levy (usually the same as their levy limit) last year was $400,000. If the actual levy was only $375,000, we would say they had $25,000 in banked capacity.

As we calculate the new levy, we first determine the new highest lawful levy. If the district adopts a resolution for an increase over last year's levy (in some amount) ...the highest lawful levy will go up by 1% plus add-ons. 400,000 x 101% = 404,000.... plus, new construction & other add-ons totaling $2,500 (for example) would get us up to a new highest lawful levy of $406,500.

If the district wants to "use" their banked capacity, they need to authorize an increase over last year's actual levy that would get them up to that same amount - $406,500. In this example, the district's resolution should authorize a percentage increase of about 7.73333% (a dollar increases of $29,000) over last year's levy of $375,000. The authorized levy is then $375,000 x 1.0773333 = $403,999.99.... plus, the same add-ons of $2,500 gets the authorized levy up to $406,500, same as the highest lawful levy.

If they also certify that amount and you levy that amount for collection in 2006, they've "spent" their banked capacity.

Does a Fire Protection District have to employ firefighters in order to levy the third 50 cents?

No. The requirement to have at least one full-time, paid employee, or contracts with another municipal corporation for services of at least one full-time, paid employee was eliminated in the 2017 Regular Session (HB 1166). Starting with the 2018 tax year all fire districts have a statutory maximum levy rate of $1.50, which includes the third $0.50 rate authorized by RCW 52.16.160.

If voters approve a lid lift, does the district still need to adopt a resolution to levy more than was levied in the prior year?

No. The voters have specifically authorized the unusual levy increase. Therefore, a separate resolution is unnecessary.

Two fire districts are merging. The ballot proposition regarding the merger includes language regarding the resulting levy rate for the merged district. Will the levy rate stated in the ballot measure become the maximum rate for the merged fire district?

The ballot measure only asks whether the districts should merge. It is only presented to voters in the merging (the smaller) district. Therefore, all of the voters in the resulting merged district would not have been allowed to vote on the issue of the levy rate. If the measure to merge is approved, the resulting rate will not be controlled by the ballot title.

If a large building is constructed in such a way that it straddles the boundary between two fire districts, how is it determined which fire district is entitled to tax the property?

WAC 458-12-055 says in part, “Where a parcel of real property is located in more than one taxing district the portion lying within a particular district is assessable only in that district.” We interpret this to mean that the value of the land and improvements would be apportioned for tax purposes between the two districts based on where the boundary line divides the building(s) and the land.