Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.52.010 Taxes levied or voted in specific amounts—Effect of constitutional and statutory limitations.
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*** CHANGE IN 2026 *** (SEE 2442-S.SL) ***(1) Except as is permitted under RCW 84.55.050, all taxes must be levied or voted in specific amounts.(2) The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, must be d…
RCW 84.52.018 Calculation of tax levy rates when the assessment of highly valued property is in dispute.
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Whenever any property value or claim for exemption or cancellation of a property assessment is appealed to the state board of tax appeals or court of competent jurisdiction and the dollar difference between the total value asserted by the taxpayer and the total value asserted by …
RCW 84.52.020 City and district budgets to be filed with county legislative authority.
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It shall be the duty of the city council or other governing body of every city, other than a city having a population of three hundred thousand or more, the board of directors of school districts of the first class, the superintendent of each educational service district for each…
RCW 84.52.025 Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance.
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The governing body of all taxing districts within or coextensive with any county, which are required by law to certify to a board of county commissioners, for the purpose of levying district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valua…
RCW 84.52.030 Time of levy.
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For the purpose of raising revenue for state, county, and other taxing district purposes, the county legislative authority of each county, and all other officials or boards authorized by law to levy taxes for taxing district purposes, must levy taxes on all the taxable property i…
RCW 84.52.040 Levies to be made on assessed valuation.
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Whenever any taxing district or the officers thereof shall, pursuant to any provision of law or of its charter or ordinances, levy any tax, the assessed value of the property of such taxing district shall be taken and considered as the taxable value upon which such levy shall be …
RCW 84.52.043 Limitations upon regular property tax levies.
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*** CHANGE IN 2026 *** (SEE 2442-S.SL) ***Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named are as follows:(1) Levies of the senior taxing districts …
RCW 84.52.044 Limitations upon regular property tax levies—Participating fire protection jurisdictions.
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(1) If a fire protection district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular property tax levies of the fire protection district are limited as follows:(a) The regular levy of the district under RCW 52.16.130 shall…
RCW 84.52.050 Limitation of levies.
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Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state and all taxing districts, now existing or hereafter created, shall not in any year exceed one percentum of the true and fair value of such property in money: PROVIDED, HOW…
RCW 84.52.0502 Rules for administration.
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The department of revenue shall adopt such rules consistent with chapter 274, Laws of 1988 as shall be necessary or desirable to permit its effective administration.[ 2000 c 103 s 29; 1988 c 274 s 9.]Notes:Purpose—Severability—1988 c 274: See notes following RCW 84.52.010.
RCW 84.52.052 Excess levies authorized—When—Procedure.
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The limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 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 th…
RCW 84.52.053 Levies by school districts authorized—When—Procedure.
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(1) The limitations imposed by RCW 84.52.050 through 84.52.056, and 84.52.043 shall not prevent the levy of taxes by school districts, when authorized so to do by the voters of such school district in the manner and for the purposes and number of years allowable under Article VII…
RCW 84.52.0531 Enrichment levies by school districts—Maximum dollar amount—Enrichment levy expenditure plan approval—Rules—Deposit of funds.
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(1) Beginning with taxes levied for collection in 2020, the maximum dollar amount which may be levied by or for any school district for enrichment levies under RCW 84.52.053 is equal to the lesser of $2.50 per $1,000 of the assessed value of property in the school district or the…
RCW 84.52.054 Excess levies—Ballot contents—Eventual dollar rate on tax rolls.
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The additional tax provided for in Article VII, section 2 of the state Constitution, and specifically authorized by RCW 84.52.052, 84.52.053, 84.52.0531, and 84.52.130, shall be set forth in terms of dollars on the ballot of the proposition to be submitted to the voters, together…
RCW 84.52.056 Excess levies for capital purposes authorized.
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(1) Any municipal corporation otherwise authorized by law to issue general obligation bonds for capital purposes may, at an election duly held after giving notice thereof as required by law, authorize the issuance of general obligation bonds for capital purposes only, which does …
RCW 84.52.058 School districts with high/nonhigh relationship.
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For districts in a high/nonhigh relationship, if the high school district is subject to the maximum per pupil limit under RCW 84.52.0531, the high school district's maximum levy amount must be reduced by an amount equal to the estimated amount of the nonhigh payment due to the hi…
RCW 84.52.063 Rural library district levies.
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A rural library district may impose a regular property tax levy in an amount equal to that which would be produced by a levy of fifty cents per thousand dollars of assessed value multiplied by an assessed valuation equal to one hundred percent of the true and fair value of the ta…
RCW 84.52.065 State levy for support of common schools.
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*** CHANGE IN 2026 *** (SEE 6162-S.SL) ***(1) Except as otherwise provided in this section, subject to the limitations in RCW 84.55.010, in each year the state must levy for collection in the following year for the support of common schools of the state a tax of three dollars and…
RCW 84.52.067 State levy for support of common schools—Disposition of funds.
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Property taxes levied by the state under RCW 84.52.065(1) for the support of common schools must be paid into the general fund of the state treasury as provided in RCW 84.56.280. Property taxes levied by the state under RCW 84.52.065(2) for the support of common schools shall be …
RCW 84.52.069 Emergency medical care and service levies.
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(1) As used in this section, "taxing district" means a county, emergency medical service district, city or town, public hospital district, urban emergency medical service district, regional fire protection service authority, or fire protection district.(2) Except as provided in s…
RCW 84.52.070 Certification of levies to assessor.
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(1) It is the duty of the county legislative authority of each county, on or before the 15th day of December in each year, to certify to the county assessor the amount of taxes levied upon the property in the county for county purposes, and on or before the first Monday in Decemb…
RCW 84.52.080 Extension of taxes on rolls—Form of certificate—Delivery to treasurer.
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(1) The county assessor must extend the taxes upon the tax rolls in the form prescribed in this section. The rate percent necessary to raise the amounts of taxes levied for state and county purposes, and for purposes of taxing districts coextensive with the county, must be comput…
RCW 84.52.085 Property tax errors.
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(1) If an error has occurred in the levy of property taxes that has caused all taxpayers within a taxing district, other than the state, to pay an incorrect amount of property tax, the assessor shall correct the error by making an appropriate adjustment to the levy for that taxin…
RCW 84.52.105 Affordable housing levies authorized—Declaration of emergency and plan required.
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(1) A county, city, or town may impose additional regular property tax levies of up to fifty cents per thousand dollars of assessed value of property in each year for up to ten consecutive years to finance affordable housing for very low-income households, and affordable homeowne…
RCW 84.52.120 Metropolitan park districts—Protection of levy from prorationing—Ballot proposition.
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A metropolitan park district with a population of 150,000 or more may submit a ballot proposition to voters of the district authorizing the protection of the district's tax levy from prorationing under RCW 84.52.010(3)(b) by imposing all or any portion of the district's 25 cent p…
RCW 84.52.125 Fire protection districts and regional fire protection service authorities—Protection from levy prorationing.
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*** CHANGE IN 2026 *** (SEE 2442-S.SL) ***A fire protection district or regional fire protection service authority may protect the district's or authority's tax levy from prorationing under RCW 84.52.010(3)(b) by imposing up to a total of twenty-five cents per thousand dollars of…
RCW 84.52.130 Fire protection district excess levies.
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The limitations imposed by RCW 84.52.050 through 84.52.056, and 84.52.043 shall not prevent the levy of taxes by a fire protection district, when authorized so to do by the voters of a fire protection district in the manner and for the purposes and number of years allowable under…
RCW 84.52.135 County levy for criminal justice purposes.
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(1) A county with a population of ninety thousand or less may impose additional regular property tax levies in an amount equal to fifty cents or less per thousand dollars of the assessed value of property in the county in accordance with the terms of this section.(2) The tax prop…
RCW 84.52.140 Additional regular property tax levy authorized.
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(1) A county with a population of one million five hundred thousand or more may impose an additional regular property tax levy in an amount not to exceed seven and one-half cents per thousand dollars of the assessed value of property in the county in accordance with the terms of …
RCW 84.52.700 County airport district levy authorized.
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See RCW 14.08.290.
RCW 84.52.703 Mosquito control district levies authorized.
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See RCW 17.28.100, 17.28.252, and 17.28.260.
RCW 84.52.706 Rural county library district levy authorized.
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See RCW 27.12.050 and 27.12.222.
RCW 84.52.709 Intercounty rural library district levy authorized.
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See RCW 27.12.150 and 27.12.222.
RCW 84.52.712 Reduction of city levy if part of library district.
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See RCW 27.12.390.
RCW 84.52.713 Island library district levy authorized.
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See RCW 27.12.420 and 27.12.222.
RCW 84.52.718 Levy by receiver of disincorporated city authorized.
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See RCW 35.07.180.
RCW 84.52.719 Second-class city levies.
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See RCW 35.23.470.
RCW 84.52.721 Unclassified city sewer fund levy authorized.
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See RCW 35.30.020.
RCW 84.52.724 City accident fund levy authorized.
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See RCW 35.31.060.
RCW 84.52.727 City emergency fund levy authorized.
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See RCW 35.32A.060.
RCW 84.52.730 City lowlands and waterway projects levy authorized.
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See RCW 35.56.190.
RCW 84.52.733 Metropolitan municipal corporation levy authorized.
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See RCW 35.58.090.
RCW 84.52.736 Metropolitan park district levy authorized.
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See RCW 35.61.210.
RCW 84.52.739 Code city accident fund levy authorized.
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See RCW 35A.31.070.
RCW 84.52.742 County lands assessment fund levy authorized.
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See RCW 36.33.120 and 36.33.140.
RCW 84.52.745 General county levy authorized.
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See RCW 36.40.090.
RCW 84.52.749 County rail district tax levies authorized.
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See RCW 36.60.040.
RCW 84.52.750 Solid waste disposal district—Excess levies authorized.
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See RCW 36.58.150.
RCW 84.52.751 County hospital maintenance levy authorized.
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See RCW 36.62.090.
RCW 84.52.754 Park and recreation service area levies authorized.
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See RCW 36.68.520 and 36.68.525.