Except as is permitted under RCW 84.55.050, all taxes shall be
levied or voted in specific amounts.
The rate percent of all taxes for state and county purposes,
and purposes of taxing districts coextensive with the county,
shall be determined, calculated and fixed by the county assessors
of the respective counties, within the limitations provided by
law, upon the assessed valuation of the property of the county,
as shown by the completed tax rolls of the county, and the rate
percent of all taxes levied for purposes of taxing districts
within any county shall be determined, calculated and fixed by
the county assessors of the respective counties, within the
limitations provided by law, upon the assessed valuation of the
property of the taxing districts respectively.
When a county assessor finds that the aggregate rate of tax
levy on any property, that is subject to the limitations set
forth in RCW 84.52.043 or 84.52.050, exceeds the limitations
provided in either of these sections, the assessor shall
recompute and establish a consolidated levy in the following
manner:
(1) The full certified rates of tax levy for state, county,
county road district, and city or town purposes shall be extended
on the tax rolls in amounts not exceeding the limitations
established by law; however any state levy shall take precedence
over all other levies and shall not be reduced for any purpose
other than that required by RCW 84.55.010. If, as a result of
the levies imposed under RCW 36.54.130, 84.34.230, 84.52.069,
84.52.105, the portion of the levy by a metropolitan park
district that was protected under RCW 84.52.120, 84.52.125, and 84.52.135, the combined rate of regular property tax levies that
are subject to the one percent limitation exceeds one percent of
the true and fair value of any property, then these levies shall
be reduced as follows:
(a) The portion of the levy by a fire protection district
that is protected under RCW 84.52.125 shall be reduced until the
combined rate no longer exceeds one percent of the true and fair
value of any property or shall be eliminated;
(b) If the combined rate of regular property tax levies that
are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the levy
imposed by a county under RCW 84.52.135 must be reduced until the
combined rate no longer exceeds one percent of the true and fair
value of any property or must be eliminated;
(c) If the combined rate of regular property tax levies that
are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the levy
imposed by a ferry district under RCW 36.54.130 must be reduced
until the combined rate no longer exceeds one percent of the true
and fair value of any property or must be eliminated;
(d) If the combined rate of regular property tax levies that
are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the portion
of the levy by a metropolitan park district that is protected
under RCW 84.52.120 shall be reduced until the combined rate no
longer exceeds one percent of the true and fair value of any
property or shall be eliminated;
(e) If the combined rate of regular property tax levies that
are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, then the
levies imposed under RCW 84.34.230, 84.52.105, and any portion of
the levy imposed under RCW 84.52.069 that is in excess of thirty
cents per thousand dollars of assessed value, shall be reduced on
a pro rata basis until the combined rate no longer exceeds one
percent of the true and fair value of any property or shall be
eliminated; and
(f) If the combined rate of regular property tax levies that
are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, then the
thirty cents per thousand dollars of assessed value of tax levy
imposed under RCW 84.52.069 shall be reduced until the combined
rate no longer exceeds one percent of the true and fair value of
any property or eliminated.
(2) The certified rates of tax levy subject to these
limitations by all junior taxing districts imposing taxes on such
property shall be reduced or eliminated as follows to bring the
consolidated levy of taxes on such property within the provisions
of these limitations:
(a) First, the certified property tax levy rates of those
junior taxing districts authorized under RCW 36.68.525,
36.69.145, 35.95A.100, and 67.38.130 shall be reduced on a pro
rata basis or eliminated;
(b) Second, if the consolidated tax levy rate still exceeds
these limitations, the certified property tax levy rates of flood
control zone districts shall be reduced on a pro rata basis or
eliminated;
(c) Third, if the consolidated tax levy rate still exceeds
these limitations, the certified property tax levy rates of all
other junior taxing districts, other than fire protection
districts, regional fire protection service authorities, library
districts, the first fifty cent per thousand dollars of assessed
valuation levies for metropolitan park districts, and the first
fifty cent per thousand dollars of assessed valuation levies for
public hospital districts, shall be reduced on a pro rata basis
or eliminated;
(d) Fourth, if the consolidated tax levy rate still exceeds
these limitations, the first fifty cent per thousand dollars of
assessed valuation levies for metropolitan park districts created
on or after January 1, 2002, shall be reduced on a pro rata basis
or eliminated;
(e) Fifth, if the consolidated tax levy rate still exceeds
these limitations, the certified property tax levy rates
authorized to fire protection districts under RCW 52.16.140 and 52.16.160 and regional fire protection service authorities under
RCW 52.26.140(1) (b) and (c) shall be reduced on a pro rata basis
or eliminated; and
(f) Sixth, if the consolidated tax levy rate still exceeds
these limitations, the certified property tax levy rates
authorized for fire protection districts under RCW 52.16.130,
regional fire protection service authorities under RCW 52.26.140(1)(a), library districts, metropolitan park districts
created before January 1, 2002, under their first fifty cent per
thousand dollars of assessed valuation levy, and public hospital
districts under their first fifty cent per thousand dollars of
assessed valuation levy, shall be reduced on a pro rata basis or
eliminated.
[2007 c 54 § 26; 2005 c 122 § 2. Prior: 2004 c 129 § 21; 2004 c 80 § 3; 2003 c 83 § 310; prior: 2002 c 248 § 15; 2002 c 88 § 7; 1995 2nd sp.s. c 13 § 4; 1995 c 99 § 2; 1994 c 124 § 36; 1993 c 337 § 4; 1990 c 234 § 4; 1988 c 274 § 7; 1987 c 255 § 1; 1973 1st ex.s. c 195 § 101; 1973 1st ex.s. c 195 § 146; 1971 ex.s. c 243 § 6; 1970 ex.s. c 92 § 4; 1961 c 15 § 84.52.010; prior: 1947 c 270 § 1; 1925 ex.s. c 130 § 74; Rem. Supp. 1947 § 11235; prior: 1920 ex.s. c 3 § 1; 1897 c 71 § 62; 1893 c 124 § 63.]
NOTES:
Severability -- 2007 c 54: See note following RCW 82.04.050.
Application -- 2005 c 122: See note following RCW 84.52.125.
Captions not law -- Severability -- 2004 c 129: See RCW 52.26.900 and 52.26.901.
Effective date -- 2004 c 80: See note following RCW 84.52.135.
Findings -- Intent -- Captions, part headings not law -- Severability -- Effective date -- 2003 c 83: See notes following RCW 36.57A.200.
Intent -- 1995 2nd sp.s. c 13: See note following RCW 84.48.080.
Finding -- 1993 c 337: See note following RCW 84.52.105.
Purpose -- 1988 c 274: "The legislature finds that, due to statutory and constitutional limitations, the interdependence of the regular property tax levies of the state, counties, county road districts, cities and towns, and junior taxing districts can cause significant reductions in the otherwise authorized levies of those taxing districts, resulting in serious disruptions to essential services provided by those taxing districts. The purpose of this act is to avoid unnecessary reductions in regular property tax revenue without exceeding existing statutory and constitutional tax limitations on cumulative regular property tax levy rates. The legislature declares that it is a purpose of the state, counties, county road districts, cities and towns, public hospital districts, library districts, fire protection districts, metropolitan park districts, and other taxing districts to participate in the methods provided by this act by which revenue levels supporting the services provided by all taxing districts might be maintained." [1988 c 274 § 1.]
Severability -- 1988 c 274: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1988 c 274 § 13.]
Severability -- Effective dates and termination dates -- Construction -- 1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Severability -- 1971 ex.s. c 243: See RCW 84.34.920.
Intent -- 1970 ex.s. c 92: "It is the intent of this 1970 amendatory act to prevent a potential doubling of property taxes that might otherwise result from the enforcement of the constitutionally required fifty percent assessment ratio as of January 1, 1970, and to adjust property tax millage rates for subsequent years to levels which will conform to the requirements of any constitutional amendment imposing a one percent limitation on property taxes. It is the further intent of this 1970 amendatory act that the statutory authority of any taxing district to impose excess levies shall not be impaired by reason of the reduction in millage rates for regular property tax levies. This 1970 amendatory act shall be construed to effectuate the legislative intent expressed in this section." [1970 ex.s. c 92 § 1.]
Effective date -- Application -- 1970 ex.s. c 92: "This act shall take effect July 1, 1970 but shall not affect property taxes levied in 1969 or prior years." [1970 ex.s. c 92 § 11.]