Revised Code of Washington
Chapter 84.52 - Levy of Taxes.
84.52.050 - Limitation of levies.

RCW 84.52.050
Limitation of levies.

Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state and all taxing districts, now existing or hereafter created, shall not in any year exceed one percentum of the true and fair value of such property in money: PROVIDED, HOWEVER, That nothing herein shall prevent levies at the rates now provided by law by or for any port or public utility district. The term "taxing district" for the purposes of this section shall mean any political subdivision, municipal corporation, district, or other governmental agency authorized by law to levy, or have levied for it, ad valorem taxes on property, other than a port or public utility district. Such aggregate limitation or any specific limitation imposed by law in conformity therewith may be exceeded only as authorized by law and in conformity with the provisions of Article VII, section 2(a), (b), or (c) of the Constitution of the state of Washington.
Nothing herein contained shall prohibit the legislature from allocating or reallocating the authority to levy taxes between the taxing districts of the state and its political subdivisions in a manner which complies with the aggregate tax limitation set forth in this section.

[ 1973 1st ex.s. c 194 § 1; 1973 c 2 § 1 (Initiative Measure No. 44, approved November 7, 1972). Prior: 1972 ex.s. c 124 § 8; 1971 ex.s. c 299 § 24; 1970 ex.s. c 92 § 5; 1970 ex.s. c 8 § 4; prior: 1969 ex.s. c 262 § 65; 1969 ex.s. c 216 § 1; 1967 ex.s. c 133 § 3; 1961 c 143 § 1; 1961 c 15 § 84.52.050; prior: 1957 c 262 § 1; 1953 c 175 § 1; 1951 2nd ex.s. c 23 § 2; 1951 c 255 § 1, part; 1950 ex.s. c 11 § 1, part; 1945 c 253 § 1, part; 1941 c 176 § 1, part; 1939 c 83 § 1, part; 1939 c 2 (Initiative Measure No. 129); 1937 c 1 (Initiative Measure No. 114); 1935 c 2 (Initiative Measure No. 94); 1933 c 4 (Initiative Measure No. 64); cf. RRS § 11238, 11238-1a, 11238-1b, 11238-1c, 11238-1d; Rem. Supp. 1941 § 11238; Rem. Supp. 1945 § 11238-1e.]
NOTES:

Effective date—Severability—1972 ex.s. c 124: See notes following RCW 28A.150.250.


Effective date—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.


Intent—Effective date—Application—1970 ex.s. c 92: See notes following RCW 84.52.010.


Limitation on levies: State Constitution Art. 7 § 2.


State levy for support of common schools: RCW 84.52.065 and 84.52.067.

Structure Revised Code of Washington

Revised Code of Washington

Title 84 - Property Taxes

Chapter 84.52 - Levy of Taxes.

84.52.010 - Taxes levied or voted in specific amounts—Effect of constitutional and statutory limitations.

84.52.018 - Calculation of tax levy rates when the assessment of highly valued property is in dispute.

84.52.020 - City and district budgets to be filed with county legislative authority.

84.52.025 - Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance.

84.52.030 - Time of levy.

84.52.040 - Levies to be made on assessed valuation.

84.52.043 - Limitations upon regular property tax levies.

84.52.044 - Limitations upon regular property tax levies—Participating fire protection jurisdictions.

84.52.050 - Limitation of levies.

84.52.0502 - Rules for administration.

84.52.052 - Excess levies authorized—When—Procedure.

84.52.053 - Levies by school districts authorized—When—Procedure.

84.52.0531 - Enrichment levies by school districts—Maximum dollar amount—Enrichment levy expenditure plan approval—Rules—Deposit of funds.

84.52.054 - Excess levies—Ballot contents—Eventual dollar rate on tax rolls.

84.52.056 - Excess levies for capital purposes authorized.

84.52.058 - School districts with high/nonhigh relationship.

84.52.063 - Rural library district levies.

84.52.065 - State levy for support of common schools.

84.52.067 - State levy for support of common schools—Disposition of funds.

84.52.069 - Emergency medical care and service levies.

84.52.070 - Certification of levies to assessor.

84.52.080 - Extension of taxes on rolls—Form of certificate—Delivery to treasurer.

84.52.085 - Property tax errors.

84.52.105 - Affordable housing levies authorized—Declaration of emergency and plan required.

84.52.120 - Metropolitan park districts—Protection of levy from prorationing—Ballot proposition.

84.52.125 - Fire protection districts and regional fire protection service authorities—Protection from levy prorationing.

84.52.130 - Fire protection district excess levies.

84.52.135 - County levy for criminal justice purposes.

84.52.140 - Additional regular property tax levy authorized.

84.52.700 - County airport district levy authorized.

84.52.703 - Mosquito control district levies authorized.

84.52.706 - Rural county library district levy authorized.

84.52.709 - Intercounty rural library district levy authorized.

84.52.712 - Reduction of city levy if part of library district.

84.52.713 - Island library district levy authorized.

84.52.718 - Levy by receiver of disincorporated city authorized.

84.52.719 - Second-class city levies.

84.52.721 - Unclassified city sewer fund levy authorized.

84.52.724 - City accident fund levy authorized.

84.52.727 - City emergency fund levy authorized.

84.52.730 - City lowlands and waterway projects levy authorized.

84.52.733 - Metropolitan municipal corporation levy authorized.

84.52.736 - Metropolitan park district levy authorized.

84.52.739 - Code city accident fund levy authorized.

84.52.742 - County lands assessment fund levy authorized.

84.52.745 - General county levy authorized.

84.52.749 - County rail district tax levies authorized.

84.52.750 - Solid waste disposal district—Excess levies authorized.

84.52.751 - County hospital maintenance levy authorized.

84.52.754 - Park and recreation service area levies authorized.

84.52.757 - Park and recreation district levies authorized.

84.52.760 - County road fund levy authorized.

84.52.761 - Road and bridge service district levies authorized.

84.52.763 - City firemen's pension fund levy authorized.

84.52.769 - Reduction of city levy if part of fire protection district.

84.52.772 - Fire protection district levies authorized.

84.52.775 - Port district levies authorized.

84.52.778 - Public utility district levy authorized.

84.52.784 - Water-sewer district levies authorized.

84.52.786 - Cultural arts, stadium and convention district tax levies authorized.

84.52.787 - Cemetery district levy authorized.

84.52.790 - Public hospital district levy authorized.

84.52.793 - Air pollution control agency levy authorized.

84.52.799 - Veteran's relief fund levy authorized.

84.52.802 - Acquisition of open space, etc., land or rights to future development by certain entities—Property tax levy authorized.

84.52.808 - River improvement fund levy authorized.

84.52.811 - Intercounty river control agreement levy authorized.

84.52.814 - Flood control zone district levy authorized.

84.52.816 - Flood control zone—Prorationing protection.

84.52.817 - Irrigation and rehabilitation district special assessment authorized.

84.52.820 - Reclamation district levy authorized.

84.52.821 - Property tax.

84.52.823 - Levy for tax refund funds.

84.52.825 - Tax preferences—Expiration dates.