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Overview of 2021 NEW Property Tax Levies
Voter-Approved Levies for Tax Year 2021
"The McCleary Case" Background
In 2007, a lawsuit was filed on behalf Matthew and Stephanie McCleary. The suit (known as the “McCleary Case”) alleged that the State of Washington failed to meet the state constitution "to make ample provision for the education of all children residing within its borders." In 2012, Washington Supreme Court ruled that the State was not adequately funding basic education (K – 12). The Court ordered the State to fully fund basic education.
The State legislature determined the best way to generate revenue to fully fund basic education was through the taxation of property. To this end, a new levy was created called “State Levy – Part 2”. The funds collected from State Levy - Part 2 goes to the state’s general fund. This money is distributed to school districts throughout the state.
The State legislature imposed an additional state property tax for common schools, costing $12,949,000,000 in the first ten years, for government spending.
In 2017, the voters in San Juan County, along with the State of Washington, agreed to MAINTAIN the tax increase in the advisory vote .
Tax Amount for San Juan County Imposed by State Legislature
| Tax Year | Levy Amount | Levy Rate |
|---|---|---|
| 2021 | $8,780,890 | 1.0187452605 |
| 2020 | $8,345,778 | 1.0031293974 |
| 2019 | $5,374,236 | 0.7179933409 |
| 2018 | $7,124,474 | 1.0234032128 |
| In 2018, the Legislature made changes to temporarily lower the levy rate for taxes payable in 2019. The lower levy rate did not continue for taxes payable in 2020 and 2021. | ||
Tax Impact to Property Owners of San Juan County
2021 Tax Levy: $1.0187 per $1,000 of assessed value
Example: If your property is assessed at $400,000 then the tax amount for State Levy - Part 2 will be $407.50
Tax Code Areas (TCA) Impacted: All tax code areas are impacted.
Additional Information
How will this increased rate affect property tax for different groups who already qualify for a tax exemption?
- Senior citizens and disabled persons (RCW 84.36.381) – not affected
- Nonprofit organizations (RCW 84.36) – not affected
- Exempt properties (RCW 84.36) – not affected
- Farm and machinery equipment (RCW 84.36.630) – not affected
Additional Information:
State School Levy Property Tax Tip Sheet
| The takeaway…Washington State property owners will pay more in property taxes to fully fund basic K-12 education. The Assessor and Treasurer Offices cannot change the law. To discuss “what can be done about this”, contact your District 40 Legislators:
|
San Juan Island Schools Technology and Capital Projects - Prop No. 1
The voters of the San Juan Island School District approved a capital levy for school facilities and technology in the amount of $1,353,750 per year for the next four years (2021 - 2024).
The capital and technology levy provides funding for capital improvements, major facility repairs, and technology equipment, implementation, and support.
Tax Impact to Property Owners of the San Juan Island School District
| Tax Year | Levy Rate | Levy Amount |
|---|---|---|
| 2021 | $0.33 per $1,000 assessed value | $1,355,321 |
| 2020 | $0.34 per $1,000 assessed value | $1,287,763 |
Tax Code Areas (TCA) Impacted: 490,491,492, 493, 494, 495, 497, 498 and 499
Term of Levy: 4 years (2021 - 2024)
Lopez Schools Technology and Capital Projects - Prop No. 1
The voters of the Lopez School District approved a technology and capital projects levy in the amount of $275,000 per year for the next four years (2021 - 2024).
The funding will keep Lopez school technology facilities up to date to meet the current and future educational needs of students and will also cover salaries of technology staff.
Tax Impact to Property Owners of the Lopez School District
| Tax Year | Levy Rate | Levy Amount |
|---|---|---|
| 2021 | $0.19 per $1,000 assessed value | $275,000 |
| 2020 | $0.11 per $1,000 assessed value | $156,570 |
Tax Area Codes (TCA) Impacted: 442, 443, 444 and 445
Lopez Solid Waste Disposal District - Proposition No. 1
The voters of Lopez Island authorized the Lopez Solid Waste Disposal District to generate $105,000 by a levy of excess taxes upon all taxable property within the District. The purpose of the funding is for 2021 operations and capital improvements.
Tax Impact to Property Owners of the Lopez Solid Waste Disposal District
| Tax Year | Levy Rate | Levy Amount |
|---|---|---|
| 2021 | $0.81 per $1,000 assessed value | $105,000 |
| 2020 | $0.83 per $1,000 assessed value | $105,000 |
| 2019 | $0.93 per $1,000 assessed value | $105,000 |
Tax Area Codes (TCA) Impacted: 442 and 445
Term of Levy: 2021 (1 year)