2018 Limitations on Regular Property Tax Levis

Statutory Limitations On Property Taxes Per $1,000 Valuation


The rate that a taxing district may impose each year without voter approval is its "regular levy".

The maximum regular levy rate for each type of district is determined by state law according to RCW 84.52.043.

The combined maximum total is $5.90 per $1,000 of assessed value, excluding the levies of state, school, port, public utility and emergency medical service districts.

Taxing District
Statutory Limit Rate
State
3.6000
County
1.8000 *
Road
2.2500
Town of Friday Harbor
3.1400
Fire District
1.5000
Port District
0.4500
Cemetery
0.1125
Library
0.5000
Hospital
0.7500
EMS
0.5000
Parks and Recreation
0.6000

*As per RCW 84.52.043, counties of 5th class and under can levy from $1.80 to $2.475 if total of county and road levies does not exceed $4.05.