Property Tax Limitations

Regular property tax levies are generally considered to be those levies that are subject to several statutory limitations.

The Assessor must adhere to the following statutory limitations:

  • 1% constitutional limit
  • $5.90 aggregate limit
  • Amount authorized by resolution/ordinance
  • District budget
  • Levy limit (a.k.a., 101%)
  • Statutory dollar rate limit
  • For more information, please read the Homeowners Guide to Property Tax (PDF)

The 1% Constitutional Limit

Washington State's Constitution limits the regular (non-voted) combined property tax rate applied to an individuals property to 1% ($10 per $1,000) of market valuation. Voters may vote for special levies that are added to this figure. Special levies for schools are a common example.

The Levy Limit

The Levy Limit applies to a taxing district's budget and not to increases in the assessed value of individual properties. Since 2001, taxing districts may collect a 1% increase in their regular, non-voted levy over the highest lawful levy amount from the previous year. The governing board of the district must pass a resolution authorizing this increase. New construction, annexations, and excess levies approved by the voters are not included in the levy limit. Therefore, a taxing district's actual revenue Increase may be greater than 1%.

Contact any of the commissioners by calling 509-574-1500.