Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.55.005 Definitions.
1.7K chars
*** CHANGE IN 2026 *** (SEE 2442-S.SL) ***The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Inflation" means the percentage change in the implicit price deflator for personal consumption expenditures for the United St…
RCW 84.55.010 Limitations prescribed.
3.8K chars
*** CHANGE IN 2026 *** (SEE 1960-S3.SL) ***(1) Except as provided in this chapter, the levy for a taxing district in any year must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the amount of regular property t…
RCW 84.55.0101 Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution.
1.5K chars
Upon 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. In districts with legislative authorities of four members or less, two-thirds o…
RCW 84.55.015 Restoration of regular levy.
0.8K chars
(1) If a taxing district has not levied for the last seven calendar years and elects to restore a regular property tax levy, then the amount of the first restored levy must result in a tax rate that does not exceed the statutory rate limit applicable to the taxing district's regu…
RCW 84.55.020 Limitation upon first levy for district created from consolidation.
2.5K chars
*** CHANGE IN 2026 *** (SEE 1960-S3.SL) ***Notwithstanding the limitation set forth in RCW 84.55.010, the first levy for a taxing district created from consolidation of similar taxing districts must be set so that the regular property taxes payable in the following year do not ex…
RCW 84.55.030 Limitation upon first levy following annexation.
2.3K chars
*** CHANGE IN 2026 *** (SEE 1960-S3.SL) ***For the first levy for a taxing district following annexation of additional property, the limitation set forth in RCW 84.55.010 must be increased by an amount equal to the aggregate assessed valuation of the newly annexed property as sho…
RCW 84.55.035 Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation.
0.3K chars
RCW 84.55.010 shall not apply to the first levy by or for a newly-formed taxing district created other than by consolidation or annexation.This section shall be retroactive in effect and shall be deemed to validate any levy within its scope, even though the levy has been made pri…
RCW 84.55.040 Increase in statutory dollar rate limitation.
0.9K chars
If by reason of the operation of RCW 84.52.043 and 84.52.050, as now or hereafter amended the statutory dollar rate limitation applicable to the levy by a taxing district has been increased over the statutory millage limitation applicable to such taxing district's levy in the pre…
RCW 84.55.045 Applicability of chapter to levy by port district for industrial development district purposes.
0.8K chars
For purposes of applying the provisions of this chapter:(1) A levy by or for a port district pursuant to *RCW 53.36.100 shall be treated in the same manner as a separate regular property tax levy made by or for a separate taxing district; and(2) The first levy by or for a port di…
RCW 84.55.047 Applicability of chapter to community revitalization financing increment areas.
0.2K chars
Limitations on regular property taxes that are provided in this chapter shall continue in a taxing district whether or not an increment area exists within the taxing district as provided under chapter 39.89 RCW.[ 2001 c 212 s 24.]Notes:
RCW 84.55.050 Election to authorize increase in regular property tax levy—Limited propositions—Procedure.
5.8K chars
*** CHANGE IN 2026 *** (SEE 2442-S.SL) ***(1) Subject to any otherwise applicable statutory dollar rate limitations, regular property taxes may be levied by or for a taxing district in an amount exceeding the limitations provided for in this chapter if such levy is authorized by …
RCW 84.55.060 Rate rules—Educational program—Other necessary action.
0.3K chars
The department of revenue shall adopt rules relating to the calculation of tax rates and the limitation in RCW 84.55.010, conduct an educational program on this subject, and take any other action necessary to insure compliance with the statutes and rules on this subject.[ 1979 ex…
RCW 84.55.070 Inapplicability of chapter to levies for certain purposes.
1.0K chars
The provisions of this chapter do not apply to a levy, including any state levy, or that portion of a levy, made by or for a taxing district:(1) For the purpose of funding a property tax refund paid under the provisions of chapter 84.68 RCW;(2) Under RCW 84.69.180; or(3) Attribut…
RCW 84.55.092 Protection of future levy capacity.
2.0K chars
*** CHANGE IN 2026 *** (SEE 2442-S.SL) ***(1) The regular property tax levy for each taxing district other than the state's levies may be set at the amount which would be allowed otherwise under this chapter if the regular property tax levy for the district for taxes due in prior…
RCW 84.55.100 Determination of limitations.
0.5K chars
The property tax limitation contained in this chapter shall be determined by the county assessors of the respective counties in accordance with the provisions of this chapter: PROVIDED, That the limitation for any state levy shall be determined by the department of revenue and th…
RCW 84.55.110 Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Calculation of taxes due.
0.7K chars
Whenever a withdrawal occurs under RCW 27.12.355, 35.61.360, 52.04.056, or 70.44.235, restrictions under chapter 84.55 RCW on the taxes due for the library district, metropolitan park district, fire protection district, or public hospital district, and restrictions under chapter …
RCW 84.55.120 Public hearing—Taxing district's revenue sources—Adoption of tax increase by ordinance or resolution.
3.2K chars
*** CHANGE IN 2026 *** (SEE 1960-S3.SL) ***(1) A taxing district, other than the state, that collects regular levies must hold a public hearing on revenue sources for the district's following year's current expense budget. The hearing must include consideration of possible increa…
RCW 84.55.125 Limitation adjustment for certain leasehold interests.
0.4K chars
For taxes levied for collection in 2002, the limitation set forth in RCW 84.55.010 for a taxing district shall be increased by an amount equal to the aggregate assessed valuation of leasehold interests subject to tax by the district under RCW 84.40.410, multiplied by the regular …
RCW 84.55.130 Inapplicability of limitation to certain multiyear levy periods by port districts.
0.4K chars
(1) Except as provided in RCW 53.36.160(3), RCW 84.55.010 does not apply to a levy under RCW 53.36.160.(2) For purposes of applying the provisions of this chapter, a levy by or for a port district under RCW 53.36.160(3) must be treated in the same manner as a separate regular pro…
RCW 84.55.135 Property tax levies or special assessments on dissolved special purpose districts—When authorized.
1.5K chars
(1) Except as provided in subsection (2) of this section, if a county dissolves a special purpose district under chapter 36.96 RCW, the county may impose a separate property tax levy or special assessment on the property lying within the former boundaries of the dissolved special…