Unless the context clearly requires otherwise, the following definitions apply:
"Annexation" means one
taxing district is adding territory or another dissimilar taxing district from
outside the annexing taxing district's boundary and includes a merger of a
portion of a fire protection district under chapter 52.06 RCW with another fire
"Assessed value" means the value of taxable property placed on the
assessment rolls. The term is often abbreviated with the initials
property tax levy rate" means the tax rate calculated by the county
assessor in accordance with law to produce the lawful amount of the certified
property tax levy.
"Consolidated levy rate"
(i) For purposes of the statutory aggregate
dollar rate levy limit, the sum of all regular levy rates set for collection,
not including the rates for the state levy, ports, public utility districts,
financing affordable housing under
84.52.105, acquiring conservation futures
84.34.230, criminal justice purposes under
84.52.135, emergency medical care or
emergency medical services under
84.52.069, county ferry districts under
36.54.130, the portions of the fire
protection and regional fire protection service authority levies protected
84.52.125, the portion of metropolitan park
district levies protected under
84.52.120, transit-related purposes under
84.52.140, the protected portion of the
levies imposed under
84.52.816 by flood control zone districts,
and levies imposed by a regional transit authority under
(ii) For purposes of the constitutional one
percent limit, the sum of all regular levy rates set for collection, including
the rates for the state levy, but not including the rates for port and public
"Consolidation" means the act of combining two or more similar
taxing districts into one taxing district; for example, the combination of two
fire protection districts into one fire protection district.
"Constitutional one percent
limit" means the levy limit established by Article VII, section 2 of the
state Constitution, which prohibits the aggregate of all tax levies on real and
personal property from exceeding one percent ($10 per $1,000) of the true and
fair value of property. This limit does not apply to excess levies, levies by
port districts, and levies by public utility districts. This limit is also set
"Department" means the
department of revenue of the state of Washington.
"Excess property tax levy"
or "excess levy" means a voter-approved property tax levy by or
for a taxing district, other than a port or public utility district, that is
subject to neither the statutory aggregate dollar rate limit set forth in
84.52.043 nor the constitutional one percent
limit set forth in Article VII, section 2 of the state Constitution and in
84.52.050. It does not include regular levies
allowed to exceed the levy limit with voter approval.
"Improvement" 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
"Inflation" means the percentage change in the implicit price
deflator for personal consumption expenditures for the United States as
published for the most recent 12-month period by the Bureau of Economic
Analysis of the Federal Department of Commerce by September 25th of the year
before the taxes are payable; see
"Joint taxing district"
means a taxing district that exists in two or more counties; the term does not
include the state nor does it include an intercounty rural library
district" means a taxing district other than the state, a county, a
county road district, a city, a town, a port district, or a public utility
established limit that prohibits a taxing district
, other than the state, from
levying regular property taxes
for a particular year that exceed the limit
multiplied by the highest amount of regular property taxes that could
have been lawfully levied in the taxing district in any year since 1985,
excluding any increase due to (m)(i)(E) of this subsection, unless the highest
levy was the statutory maximum rate amount, plus an additional dollar amount
calculated by multiplying the regular property tax levy rate
of that district
for the preceding year, or the last year the taxing district levied taxes, by
the increase in assessed value
in the taxing district resulting from:
(A) New construction;
(B) Improvements to property;
(C) Increases in the assessed value of state
(D) Increases in
assessed value due to the construction of wind turbine, solar, biomass, and
geothermal facilities, if such facilities generate electricity and the property
is not included elsewhere under chapter 84.55 RCW for purposes of providing an
additional dollar amount. The property may be classified as real or personal
of real property within an increment area designated by a local
government pursuant to chapter 39.114 RCW, provided the increase is not
included elsewhere in the levy limit calculation. This subsection does not
(I) Levies by the state;
(II) Levies by a port district for purposes
of making required payments of principal and interest on general indebtedness;
(III) Levies by a public
utility district for purposes of making required payments of principal and
interest on general indebtedness.
(ii) For purposes of the levy limit, the
phrase "highest amount of regular property taxes that could have been lawfully
levied" means the maximum amount that could have been levied by a taxing
district under the limitation set forth in chapter 84.55 RCW unless the highest
amount that could have been levied was actually restricted by the taxing
district's statutory dollar rate limit. If the taxing district's levy was
restricted by the statutory dollar rate limit, the highest amount that could
have been lawfully levied is the amount produced by multiplying the assessed
value of the taxing district by the statutory dollar rate.
For purposes of the levy limit
regular property tax levy rate of the district for the preceding year, or the
last year the taxing district levied taxes, may reflect a reduced rate due to
the $5.90 statutory aggregate limitation and/or the constitutional one percent
limitation, if prorating occurred in the district.
The regular property tax levy rate of the district for the
preceding year may also reflect a levy error or a levy error correction.
If this occurs, the rate used will be the rate had the levy
error or levy error correction not occurred.
The levy limit
for the state is the
amount calculated under WAC
"Levy rate" means
the dollar amount per thousand dollars of assessed value applied to taxable
property within a taxing district and is calculated by dividing the total
amount of a statutorily authorized levy of a taxing district by the total
assessed value of that district and is expressed in dollars and cents per
thousand dollars of assessed value.
(i) For taxing districts with a population of
less than 10,000 in the calendar year immediately prior to the assessment year,
(ii) For taxing
districts, other than the state, having made a finding of substantial need in
84.55.0101, the lesser of the substantial
need factor or 101 percent;
For all other taxing districts, excluding the state, the lesser of 101 percent
or 100 percent plus inflation; or
For the state, the limits described in
construction" means the construction or alteration of any property for
which a building permit was issued, or should have been issued, under chapter
19.27, 19.27A, or 19.28 RCW or other laws providing for building permits, which
results in an increase in the value of the property.
"Regular property tax levy"
or "regular levy" means a property tax levy by or for a taxing
district that is subject to the statutory aggregate dollar rate limit set forth
84.52.043, the constitutional one percent
limit set forth in
84.52.050, or is a levy imposed by or for a
port district or a public utility district.
"Regular property taxes"
means those taxes resulting from regular property tax levies.
"Senior taxing district"
means the state (for support of common schools), a county, a county road
district, a city, or a town.
"Statutory aggregate dollar rate limit"
means the maximum aggregate regular property tax levy
within a county established by law for senior and junior taxing districts,
other than the state. The current limit is $5.90 per $1,000 of assessed
"Statutory dollar rate
limit" means the maximum regular property tax levy rate established by
law for a particular type of taxing district.
"Substantial need limit
factor" means a limit factor approved by a taxing district's legislative
authority that exceeds 100 percent plus inflation. This limit cannot exceed 101
majority" means a majority of at least three-fifths of the registered
voters of a taxing district approving a proposition authorizing a levy, at
which election the number of persons voting "yes" on the proposition
constitutes three-fifths of a number equal to 40 percent of the total votes
cast in the taxing district in the last preceding general election; or by a
majority of at least three-fifths of the registered voters of the taxing
district voting on the proposition when the number of registered voters voting
on the proposition exceeds 40 percent of the total votes cast in the taxing
district in the last preceding general election.
"Tax code area" means a
geographical area made up of one or more taxing districts, which is established
for the purpose of properly calculating, collecting, and distributing taxes.
Only one tax code area will have the same combination of taxing districts, with
"Taxing district" means the state and any county, city, town, port
district, school district, road district, metropolitan park district, regional
transit authority, water-sewer district, or other municipal corporation, having
the power or legal authority to impose burdens upon property within the
district on an ad valorem basis, for the purpose of obtaining revenue for
public purposes, as distinguished from municipal corporations authorized to
impose burdens, or for which burdens may be imposed for public purposes, on
property in proportion to the increase in benefits received.