2022 Levy Highlights
|What is the county-wide increase for 2022?|
The total 2022 levy amount increased $5.76 million or 9.05% over last year. To see a 6-year comparison of levy amounts by taxing district, please click here Version Options2022 Levy HighlightsHeadline.
|1% Property Tax Levy Limit|
The passage of Initiative 747 in 2001 limited the year-over-year budget increase of a taxing district to 1% plus any revenue generated by new construction plus any revenue generated by business properties that cross county boundaries, such as telecommunications, air transportation companies, etc.
There are three exceptions to the 1% property levy increase growth.
- Local school excess taxes
- Levy lid lift & excess levies (voter approval is required to increase more than 1%)
- Banked capacity (If a taxing district levies less than the maximum amount allowed in prior years, the taxing district retains the right to use the "banked" amount at a future date without voter approval.)
|What caused the levy amount to increase more than the 1% limit in 2022?|
State school taxes
The state school taxes increased $900K or 3.50% over last year.
The state must make ample provisions for a basic education program through regular and dependable tax sources. In other words, the state cannot rely on annual local tax levies that require approval from county voters. In tax year 2018, the state was mandated by the courts to allocate additional funds to basic education. The additional funding is known as the "State -Part 2" levy.
State school taxes increased $12.9 million or 95.01% from 2018 through 2022.
Local school taxes
The local school taxes are not subject to a 1% year-over-year budget increase.
- Orcas school district: $622k or 17.28% increase over last year
- Lopez school district: $180k or 10.11% increase over last year
- San Juan school district $101.6k or 2.97% increase over last year
The voters of the Orcas and Lopez school districts approved levy increases for tax year 2022.
Prior years' voter approved measures continue to impact taxes.
Levy lid lift and excess levies
Voter approved levy lid lift and excess levies are not subject to a 1% year-over-year budget increase. Below are the increases in property taxes that voters approved in 2022.
Orcas Cemetery District did not collect the maximum allowable levies in prior years. The Orcas Cemetery District used some of the "banked" or "saved" dollars to increase the 2022 budget by $5,000 or 25% over last years' levy amount. The total 2022 levy amount for the Orcas Cemetery District is $25,000.
Annexation of San Juan Fire District
The voters approved the annexation of the Town of Friday Harbor and islands to the north of San Juan Island into the San Juan Fire District #3. The property owners of the annexed islands (tax code areas 491, 492 and 497) will see a new levy for the San Juan Fire District #3. The property owners of the Town of Friday Harbor will pay for fire service directly to San Juan Fire District #3. This was previously paid to San Juan Fire District #3 by the Town of Friday Harbor.
San Juan County voters supported additional increases to certain taxing districts in 2022. If the voted levies had not been approved and San Juan Fire annexation had not occurred, the approximate levy increase would have been $2.3 million or 3.58% over last year compared to the actual levy increase amount of $5.76 million or 9.05% over last year.